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BUACC 2614 – Management Accounting 2
Semester 3, 2013

According to Martin and Steele (2010, p.13), “The two principal professional associations in Australia – CPA Australia (the CPA) and the Institute of Chartered Accountants in Australia (the Institute) have indicated their awareness of the significance of issues of sustainability reporting and development of appropriate skill sets in word and in deed. The commitment of both organisations to sustainability principles has been shown by their adoption of, and support for, sustainability-focused reporting approaches and by their opting to take up membership of the Accounting for Sustainability Forum”.

Martin A and Steele F (2010) Sustainability in Key Professions: Accounting. A report prepared by the Australian Research Institute in Education for Sustainability for the Australian Government Department of the Environment, Water, Heritage and the Arts.

In a two-part essay:

a. Consider the above. Discuss the stance and initiatives of the Australian accounting profession on corporate social responsibility (CSR) and sustainability. Include your view on the role of accounting and the accountant on CSR and sustainability.

(Note: 1250 words max, Arial 11, 1.5 line spacing, at least 5 references (APA style, if you are referring books please indicate the specific page(s) number.)

Go to:

http://agl.com.au/about/Sustainability/Pages/SustainabilityReport.aspx

http://www.abc.net.au/4corners/stories/2013/04/01/3725150.htm#transcript

http://www.abc.net.au/iview/?series=2303988#/series/2303988


b. Discuss the way in which AGL has demonstrated its social and environmental accountability in the last two years.

NOTE: AGL has published an annual sustainability report since 2004 to communicate sustainability performance in the areas of customers, community, people, economic, climate change and environment.
(Note: 1250 words max, Arial 11, 1.5 line spacing, at least 5 references (APA style, if you are referring books please indicate the specific page(s) number where you got the ideas)).

Please note: good starting points for your research are: the textbook Langfield-Smith, K., Thorne, H., and Hilton, R. W. (2012). Management accounting: Information for creating and managing value (6th ed.). Sydney, McGraw Hill. (Chapter 17); the IFAC’s International Guidance Document on Environmental Management Accounting and the websites of the CPA and ICAA.
For example, go to:
http://www.cpaaustralia.com.au/professional-resources/practice-management/toolkit/environmental-accounting

Please note the following:
• Format: Essay
• Contribution to overall assessment: 25%
• Length: 1000-1250 words for each part
• Due date: 06 Jan 2014
Your work must comply with the University’s General Guide for the Presentation of Academic Work. http://www.ballarat.edu.au/current-students/assistance,-support-and-services/academic-support/general-guide-for-the-presentation-of-academic-work
http://www.ballarat.edu.au/current-students/assistance,-support-and-services/academic-support/learning-and-study/resources/downloads