Title |
Social Accounting
|
Semester |
F2024
|
Master programme in |
Social Entrepreneurship and Management
|
Type of activity |
Course |
Teaching language |
English
|
Study regulation |
Read about the Master Programme and find the Study Regulations at ruc.dk |
REGISTRATION AND STUDY ADMINISTRATIVE | |
Registration |
You register for activities through stads selvbetjening during the announced registration period, which you can see on the Study administration homepage. When registering for courses, please be aware of the potential conflicts and overlaps between course and exam time and dates. The planning of course activities at Roskilde University is based on the recommended study programmes, which should not overlap. However, if you choose optional courses and/or study plans that goes beyond the recommended study programmes, an overlap of lectures or exam dates may occur depending on which courses you choose. |
Number of participants |
|
ECTS |
5
|
Responsible for the activity |
Anna Umantseva (annau@ruc.dk)
|
Head of study |
Luise Li Langergaard (luiseli@ruc.dk)
|
Teachers |
|
Study administration |
IMT Registration & Exams (imt-exams@ruc.dk)
|
Exam code(s) |
U60218
|
ACADEMIC CONTENT | |
Overall objective |
The objective of the course is that students learn about social enterprises' management and documentation of their social and environmental added value. Social value is subject to much discussion and debate, but methods for measuring it as well as social accounting systems are only gradually being established. This is not only important for social entrepreneurs, but also for social investors and public contractors who want to encourage social innovation. This course creates an understanding of these issues and teaches the students to distinguish between and critically reflect on methods and new social accounting techniques such as social return on investment and balanced scorecard. |
Detailed description of content |
The course introduces students to social accounting i.e. how social enterprises' manage, measure and document their social and environmental added value. Social value is subject to much discussion and debate, but methods for measuring it as well as social accounting systems are only gradually being established. This is not only important for social entrepreneurs, but also for social investors and public contractors who want to encourage social innovation. This course creates an understanding of these issues and teaches the students to distinguish between and critically reflect on methods and new social accounting techniques such as social return on investment and balanced scorecard.
|
Course material and Reading list |
|
Overall plan and expected work effort |
Study intensity The course is a 5 ECTS and has a total of 135 working hours for students. This includes all activities, such as participation in class, preparation, reading and exam. Calculation of expected work: Teaching hours: 8 sessions of 4 hours each, in total 32 teaching hours (including a revision class). Exam: Oral 30 mins. Plus revision-preparation: 15 hrs. Preparation, including reading for 8 sessions: 100 hours. Preparation for each for the 8 classes: 12.5 hours (i.e. 1.67 days) If students read app. 7 pages per hours this gives 87 pages of reading preparation for each session. In total: 700 pages of reading for the course. Teaching and learning activities
|
Format |
|
Evaluation and feedback |
The course is evaluated by a survey and an oral evaluation at the last session. |
Programme |
|
ASSESSMENT | |
Overall learning outcomes |
After completing this course, students will be able to:
|
Form of examination |
Individual oral exam with time for preparation
Time for preparation including time to pick a question by drawing lots: 25 minutes. Time allowed for exam including time used for assessment: 25 minutes. Permitted support and preparation materials: All. Assessment: Pass/Fail. Moderation: Internal co-assessor. |
Form of Re-examination |
Samme som ordinær eksamen / same form as ordinary exam
|
Type of examination in special cases |
|
Examination and assessment criteria |
The assessment criteria will be used to assess the degree to which the student demonstrates Knowledge, Understanding and Skills regarding the learning outcomes and themes of the course, both with regard to their analysed case and to their discussion of issues arising from that analysis, in the following respects : • Critical analysis of case in question • Critical discussion of main concepts from the course • Present and discuss different social accounting techniques • Applying relevant theories and social accounting tools and techniques drawn from the course literature • Relate theory to practice • Present coherent and substantiated arguments |
Exam code(s) | |
Last changed | 24/10/2023 |