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Lecturer(s)
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Munzarová Simona, Ing. Ph.D.
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Course content
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1st week Environmental accounting - the part of a business information system. 2nd week Environmental revenues and costs classifications and identifications. 3rd week Building the system of identification, tracking and assessing environmental costs. 4th week Environmental financial accounting 5th week Environmental managerial accounting 6th week Environmental costs in absorption costing allocation. 7th week Activity Based Costing in environmental accounting. 8th week Use of TCA method in investment project assessment. 9th week Life Cycle Costing. 10th week Sustainability Accounting 11th week Carbon Accounting 12th week Environmental reporting. 13th week Advantages and disadvantages of environmental accounting system
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Learning activities and teaching methods
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unspecified, Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
- Preparation for a final test
- 16 hours per semester
- Home preparation for classes
- 20 hours per semester
- Preparation for an exam
- 27 hours per semester
- Contact teaching
- 26 hours per semester
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Learning outcomes
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The goal of the course is to provide students with the basic principles of environmental accounting.
Student will understand basic environmental accounting and reporting, get basic orientation in implementation of voluntary systems of environmental accounting.
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Prerequisites
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Students have to have basic knowledge in business economy and management on bachelor level.
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Assessment methods and criteria
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Oral examination, Written examination
The examination in this subject is both written and oral. Active work in seminars is also evaluated.
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Recommended literature
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Hyršlová, J., Böhmová, S. Informace o environmentálních nákladech pro environmentální management. Dílčí zpráva z řešení GAČR (402/02/0092). 2002.
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Hyršlová, J. Účetnictví udržitelného rozvoje podniku: Sustainability accounting at the corporate level. Praha: VŠEM, 2009. ISBN 978-80-86730-47-9.
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KRÁL, Bohumil. Manažerské účetnictví. 4. rozšířené a aktualizované vydání. Praha: Management Press, 2018. ISBN 978-80-7261-568-1.
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Munzarová, S. Environmentální účetnictví. PPT prezentace dostupné v systému STAG. Univerzita Pardubice. 2020.
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SCHALTEGGER, Stefan, Dimitar ZVEZDOV, Igor ALVAREZ ETXEBERRIA, Maria CSUTORA a Edeltraud GÜNTHER, ed. Corporate carbon and climate accounting. Cham: Springer, 2015. ISBN 978-3-319-27716-5.
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