Course unit title

Current Issue of Governance and Sustainability

Course unit code

AKMxxx

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

First cycle of Doctoral

Year of study when the course unit is delivered

(if applicable)

2021/2022

Semester/trimester when the course unit is delivered

2nd semester of Doctoral Study

Number of ECTS credits allocated

4,8 credits

Name of lecturer(s)

Prof. Dian Agustia, SE., MSc. Dr., Ak., CMA.

Learning outcomes of the course unit
  1. Demonstrate a responsible attitude to work in the field of Governance and sustainability in a sustainable manner, 
  2. Able to choose appropriate, current, advanced, and benefiting research in mankind through an interdisciplinary, multidisciplinary, or transdisciplinary approach, in order to develop and/ or produce problem solving in the scientific field of governance and sustainability,technology, art, or society, based on the results of studies on the availability of internal and external resources 
  3. Able to structure scientific, technological or artistic arguments and solutions based on a critical view of facts, concepts, principles, or theories that can be accounted for scientifically and ethically academically, and communicate them through mass media or directly to the public 
  4. Able to independently lead and manage research in accounting 
  5. Able to master the theory and theory of strategic accounting reporting applications, governance,  managerial accounting, strategic management, and/or related disciplines

Mode of delivery (face-to-face, distance learning)

Face-to-face Distance learning (Using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Course content
  1. Introduction  Corporate Governance
  2. Understanding Corporate Governance 
  3. Ownership and Boards of Director 
  4. Top Management
  5. Auditing and Corporate Governance 
  6. Financial Accounting and Corporate Governance 
  7. Sustainability Principles, theories, Research and Education
  8. Sustainability Reporting to Value Creation 
  9. Implementation of theory on Sustainability Reporting research
  10. The importance of Sustainability Reporting for interested parties 
  11. Integrated Reporting : When, Why and How did it Happen
  12. The Influence of Corporate Governance on the adoption  of the Integrated Reporting   

Recommended or required

reading and other learning resources/tools
  1. Sustainability Accounting and Integrated Reporting : Finance,Go: Challenges to Theory and Practice governance and Sustainability , Edited by : Charl DE VILLIERS and Warren MAROUN, Routledge, London and New York, 2018
  2. Business sustainability in Asia ; Compliance, Performance, and Integrated Reporting and Assurance ( Zabihollah Rezaee, Judy Tsui, Peter Cheng, Gaoguang Zhou), by John Wiley & Sons, Inc. 2019  
  3. Integrated Sustainability Reporting, Linking Environmental and Social Information to Value Creation Processes, Laura Bini-Marco Bellucci, Springer, 2020 
  4. Integrated Reporting : A New Accounting Disclosure : Edited by Chiara Mio
  5. Sustainability Reporting and Integrated reporting 

Planned learning activities and teaching methods

Seminar

Individual Assignment

Language of instruction

Indonesian 

Assessment methods and criteria

Midterm exam (50%)

Final exam (50%)