GISDepartment of Global and Interdisciplinary Studies
MAN300ZA（経営学 / Management 300）Advanced AccountingAdvanced Accounting
Noriaki Okamoto
授業コードなどClass code etc
| 学部・研究科Faculty/Graduate school | GISDepartment of Global and Interdisciplinary Studies |
| 添付ファイル名Attached documents | |
| 年度Year | 2023 |
| 授業コードClass code | A6379 |
| 旧授業コードPrevious Class code | |
| 旧科目名Previous Class title | |
| 開講時期Term | 春学期授業/Spring |
| 曜日・時限Day/Period | 金5/Fri.5 |
| 科目種別Class Type | |
| キャンパスCampus | 市ヶ谷 / Ichigaya |
| 教室名称Classroom name | 市外濠‐S601 |
| 配当年次Grade | 3～4 |
| 単位数Credit(s) | 2 |
| 備考（履修条件等）Notes | |
| 他学部公開科目Open Program | |
| 他学部公開（履修条件等）Open Program (Notes) | |
| グローバル・オープン科目Global Open Program | |
| 成績優秀者の他学部科目履修制度対象Interdepartmental class taking system for Academic Achievers | ○ |
| 成績優秀者の他学部科目履修（履修条件等）Interdepartmental class taking system for Academic Achievers (Notes) | 制度ウェブサイトの3．科目別の注意事項(1)GIS主催科目の履修上の注意を参照すること。 |
| 実務経験のある教員による授業科目Class taught by instructors with practical experience | |
| SDGsCPSDGs CP | |
| アーバンデザインCPUrban Design CP | |
| ダイバーシティCPDiversity CP | |
| 未来教室CPLearning for the Future CP | |
| カーボンニュートラルCPCarbon Neutral CP | |
| 千代田コンソ単位互換提供（他大学向け）Chiyoda Campus Consortium | |
| 旧科目との重複履修Duplicate Subjects Taken Under Previous Class Title | |
| カテゴリー（2024年度以降入学者）Category (commenced 2024 onwards) | |
| カテゴリー（2020～2023年度入学者）Category (commenced 2020-2023) | 300-level Advanced Courses（上級） |
| カテゴリー（2016～2019年度入学者）Category (commenced 2016-2019) |
300-level Advanced Courses Business and Economy |
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授業の概要と目的（何を学ぶか）Outline and objectives
The main objective of this course is to theoretically and practically understand the new trends in accounting: accounting for sustainability and social impact. After taking this course, students will gain relevant knowledge about accounting for corporate sustainability and social impact. More specifically, students can learn the basics of how to recognize, measure, and report corporate sustainability and social impact.
到達目標Goal
This course consists of accounting for sustainability and social impact, both of which have recently gained prominence in corporations and attracted stakeholders' attention. By taking this course, students can understand theories and academic findings regarding accounting for sustainability and social impact. Moreover, students can discuss practical topics such as specific institutions (some frameworks to calculate sustainability and social impact) and real leading companies' practices.
この授業を履修することで学部等のディプロマポリシーに示されたどの能力を習得することができるか（該当授業科目と学位授与方針に明示された学習成果との関連）Which item of the diploma policy will be obtained by taking this class?
Will be able to gain “DP 1”, “DP 2”, and “DP 4”.
授業で使用する言語Default language used in class
英語 / English
授業の進め方と方法Method(s)（学期の途中で変更になる場合には、別途提示します。 /If the Method(s) is changed, we will announce the details of any changes. ）
This course is taught through lectures, discussions and exercises. At my discretion, I may assign one or more mini-projects to be completed during, or outside of, the class. Occasionally, students are required to submit reaction paper (mini-essay) at the end of the session. Students are also encouraged to ask questions and to request that particular points be explained if they remain confused or uncertain about items discussed during the class. Feedback on the students' performance in the assignments during the course will be given. At the end of the course, final exam and (individual or group) presentation will be assigned.
アクティブラーニング（グループディスカッション、ディベート等）の実施Active learning in class (Group discussion, Debate.etc.)
あり / Yes
フィールドワーク（学外での実習等）の実施Fieldwork in class
なし / No
授業計画Schedule
授業形態/methods of teaching：対面/face to face
※各回の授業形態は予定です。教員の指示に従ってください。
1[オンライン/online]：Overview and introduction
General explanation of the course overview and structure
2[対面/face to face]：Accounting for Sustainability: Historical Development and Background ①
Review and discuss the historical development of accounting for sustainability (handouts/slides)
3[対面/face to face]：Accounting for Sustainability: Historical Development and Background ②
Understand global diffusion of accounting for sustainability (handouts/slides)
4[対面/face to face]：Accounting for Sustainability: Key Concepts and Theories ①
Learn the basic conceptual basis for accounting for sustainability (handouts/slides)
5[対面/face to face]：Accounting for Sustainability: Key Concepts and Theories ②
Discuss and analyze the theoretical framework for accounting for sustainability (handouts/slides)
6[対面/face to face]：Accounting for Sustainability: Sustainability Reporting ①
Learn the current state of accounting for sustainability (handouts/slides)
7[対面/face to face]：Accounting for Sustainability: Sustainability Reporting ②
Understand and discuss different types of accounting for sustainability (handouts/slides)
8[対面/face to face]：Accounting for Sustainability: Sustainability Reporting ③
Consider the structures and effects of accounting for sustainability (handouts/slides)
9[対面/face to face]：Accounting for Social Impact ①
Understand the significance of impact investment and accounting for social impact (handouts/slides)
10[対面/face to face]：Accounting for Social Impact ②
Understand the different types of accounting for social impact (handouts/slides)
11[対面/face to face]：Accounting for Social Impact ③
Consider and discuss the measurement of social impact (handouts/slides)
12[対面/face to face]：Accounting for Social Impact ④
Analyze and discuss some cases of social impact measurement (handouts/slides)
13[対面/face to face]：Review exam
Comprehensive review exam
14[対面/face to face]：Final presentation
Final presentations (individual/group) and Q&A
授業時間外の学習（準備学習・復習・宿題等）Work to be done outside of class (preparation, etc.)
Students are expected to read the assigned handouts (textbook chapters, etc.) before each class. Also, in addition to the preparation for presentations, there will be homework during the course. Preparatory study and review time for this class are 2 hours each.
テキスト（教科書）Textbooks
There is no specific textbook students should get. Necessary chapters from references will be given (will be uploaded on the course website).
参考書References
Matias Laine, Helen Tregidga, and Jeffrey Unerman (2022), Sustainability Accounting and Accountability 3rd edition, Routledge.
Gunnar Rimmel (2020), Accounting for Sustainability , Routledge.
Stewart Jones, Helena de Anstiss, and Carman Garcia (2022), Social Impact Investing: An Australian Perspective, Routledge.
Ronald Cohen (2020), Impact: Reshaping Capitalism to Drive Real Change, Ebury Press.
成績評価の方法と基準Grading criteria
Projects / homework 20%,
Class participation / discussion 30%, Review exam 30%，and Final presentation 20%
学生の意見等からの気づきChanges following student comments
None
学生が準備すべき機器他Equipment student needs to prepare
A calculator
その他の重要事項Others
Purchasing the textbook is not required.
Prerequisite
None.