N1551: Advanced Management Accounting

Individual coursework

Weight: 40% of total marks.

Word count: 2,000 words excluding references and appendices.

Choose any UK retail company and write an essay which critically examines why its
managers prepare sustainability reports. Your answer should draw on the relevant
corporate social responsibility and sustainability literature.
Guidance notes:
1. You are advised to thoroughly read, drawn on, and refer to the following and
other relevant articles to get ideas for your essay:
- Spence, L.J. and Rinaldi, L., (2014). Governmentality in accounting and
accountability: A case study of embedding sustainability in a supply chain.
Accounting, Organizations and Society, 39(6), pp.433-452.
- Contrafatto, M., & Burns, J. (2013). Social and environmental accounting,
organisational change and management accounting: A processual view.
Management Accounting Research, 24(4), 349-365.
- Lanka, S., Khadaroo, I. and Boehm, S., 2017. Agroecology accounting:
biodiversity and sustainable livelihoods from the margins. Accounting,
Auditing & Accountability Journal.
- Deegan, C. and Blomquist, C. (2006), “Stakeholder influence on corporate
reporting: An exploration of the interaction between WWF-Australia and the
Australian Minerals Industry”, Accounting, Organizations and Society, Vol.
31 No.1, pp. 343-372.

2. The sustainability reports and annual reports of retail companies which are
publicly available (through a search on Google) contain helpful information
about the sustainability issues of retail companies. Be creative!

3. Your essay should ideally be structured as follows:

o Introduction
 o main body:
▪ one or more specific sustainability issues the retail company
faces
▪ impact of the sustainability issue (s) on the environment and the
retail company.
▪ clearly stating the reasons why managers of the retail company
prepare/should prepare sustainability reports. Use one theory to
demonstrate this (the lecture slides provide examples of theories
that relate to sustainability reporting)
▪ suggest a management accounting technique that may be used
by the retail company to account for sustainability
▪ make reference to relevant academic resources (predominantly
academic articles)

o Conclusion

o A list of references you have used.

Learning outcomes to be assessed

1. Demonstrate a knowledge of management accounting systems and advanced
techniques in their broader context.
2. Demonstrate an ability to critically evaluate the effectiveness of management
accounting techniques and systems.
3. Evaluate and apply contemporary theory and evidence to management
practice.
4. Understand the importance of both ethical and methodological assumptions for
framing accounting knowledge and practice.