{"id":10896,"date":"2024-01-10T19:15:47","date_gmt":"2024-01-10T16:15:47","guid":{"rendered":"http:\/\/accaud.uth.gr\/sustainable-accounting-non-financial-information\/"},"modified":"2024-01-10T19:16:45","modified_gmt":"2024-01-10T16:16:45","slug":"sustainable-accounting-non-financial-information","status":"publish","type":"post","link":"https:\/\/accaud.uth.gr\/en\/sustainable-accounting-non-financial-information\/","title":{"rendered":"Sustainable Accounting &#8211; Non-Financial Information"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10896\" class=\"elementor elementor-10896 elementor-10891\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e4edd57 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e4edd57\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4bac4c2\" data-id=\"4bac4c2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c96d67 elementor-widget elementor-widget-text-editor\" data-id=\"0c96d67\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><strong>(1) GENERAL<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>SCHOOL<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">SCHOOL OF ECONOMICS AND BUSINESS<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>SECTION<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LEVEL OF STUDIES<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">POSTGRADUATE LEVEL<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE CODE<\/strong><\/td>\n<td width=\"75\"><strong>MA09<\/strong><\/td>\n<td colspan=\"2\" width=\"165\"><strong>SEMESTER<\/strong> <strong>OF<\/strong> <strong>STUDY<\/strong><\/td>\n<td colspan=\"2\" width=\"106\"><strong>3<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE TITLE<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">SUSTAINABLE ACCOUNTING &#8211; NON-FINANCIAL<\/p>\n<p>INFORMATION<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\"><strong>\u00a0<\/strong><\/p>\n<p><strong>INDEPENDENT<\/strong> <strong>TEACHING<\/strong> <strong>ACTIVITIES<\/strong><\/td>\n<td colspan=\"2\" width=\"104\"><strong>WEEKLY <\/strong><strong>HOURS<\/strong> <strong>TEACHING<\/strong><\/td>\n<td width=\"83\"><strong>CREDIT<\/strong> <strong>UNITS<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">LECTURES<\/td>\n<td colspan=\"2\" width=\"104\">3<\/td>\n<td width=\"83\">6<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">&nbsp;<\/td>\n<td colspan=\"2\" width=\"104\">&nbsp;<\/td>\n<td width=\"83\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">&nbsp;<\/td>\n<td colspan=\"2\" width=\"104\">&nbsp;<\/td>\n<td width=\"83\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">&nbsp;<\/td>\n<td colspan=\"2\" width=\"104\">&nbsp;<\/td>\n<td width=\"83\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>TYPE OF COURSE<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">REQUIRED<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>PREREQUISITE<\/strong> <strong>COURSES:<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LANGUAGE OF TEACHING and EXAMINATION:<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">GREEK \/ ENGLISH<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>THE COURSE IS OFFERED TO ERASMUS STUDENTS<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>ELECTRONIC COURSE PAGE (URL)<\/strong><\/td>\n<td colspan=\"5\" width=\"345\">https:\/\/eclass.uth.gr\/<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"84\"><\/td>\n<td width=\"81\"><\/td>\n<td width=\"23\"><\/td>\n<td width=\"83\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>(2) LEARNING OUTCOMES<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 develops a complex way of thinking about the existence, origin and content of<\/p>\n<p>existing sustainable accounting techniques.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>understands the risks and opportunities for businesses associated with<\/p>\n<p>environmental and social issues<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 analyses the institutional framework for the accounting recording of non-financial information<\/p>\n<p>in Greece and the EU.<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 study the international literature in the field in question<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0 recognises and applies international models and modern reporting techniques used by businesses and organisations (at micro-level) to<\/p>\n<p>recording and disclosing environmental and social information<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 applies the relevant accounting standards<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 participate in the academic debate on the new challenges arising from<\/p>\n<p>the emergence of these CSR reports<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Upon successful completion of the course, the student will be able to:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 understands the conceptual framework of environmental\/social and<\/p>\n<p>sustainable\/sustainable accounting<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Search, analysis and synthesis of data and information, using both the<\/p>\n<p>necessary technologies<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Decision-making<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Autonomous work<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Teamwork<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an international environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an interdisciplinary environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Generating new research ideas<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Respect for the natural environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Demonstrate social, professional and ethical responsibility<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Promoting free, creative and inductive thinking<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>General skills<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>(3) COURSE CONTENT<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>The accounting of environmental (non-financial) information is one of the current topics of debate among researchers and stakeholders in general.<\/p>\n<p>parties in recent years. In particular, there has been a growing global concern about social and environmental sustainability which, in turn, has highlighted the need to improve the information provided to stakeholders. On this basis, the aim of this course is to introduce students to the basic concepts of sustainable accounting.<\/p>\n<p>First, the conceptual and theoretical framework of non-financial<\/p>\n<p>Information. It also presents the techniques used by companies and organisations to capture this information. In addition, it presents the<\/p>\n<p>official accounting systems, as developed in Greek and European legislation. More specifically, during the course of the course the following modules will be covered:<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Introduction to environmental, social and sustainable accounting<\/li>\n<li>Accounting models for recording and disclosing information\n<ul>\n<li>European and Greek regulatory and institutional framework for the disclosure of non financial information<\/li>\n<\/ul>\n<\/li>\n<li>Sustainability reports &#8211; GRI Guides &#8211; Integrated Reporting &#8211; ISO 26000:2010<\/li>\n<li>Effects of environmental &#8211; sustainable policy on strategic planning and the financial structure of enterprises\n<ul>\n<li>Identification of the concepts of environmental and social costs, the<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>environmental and social output, environmental revenues, the depreciation of assets associated with environmental degradation<\/p>\n<ul>\n<li>Categorisation of sustainable accounting accounts based on the G.S. and the<\/li>\n<\/ul>\n<p>E.L.P.<\/p>\n<ul>\n<li>Accounting treatment of environmental impacts under IAS\/IFRS.\n<ul>\n<li>EU institutional initiatives for sustainable development<\/li>\n<\/ul>\n<\/li>\n<li>Environmental and social performance indicators<\/li>\n<li>Audit of environmental and social impact reports (green auditing).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>(4) TEACHING and LEARNING METHODS &#8211; EVALUATION<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>METHOD OF DELIVERY<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">On Site &amp; Distance learning &#8211; Hybrid room<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">Use of a hybrid room that includes a large<\/p>\n<p>a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course.<\/p>\n<p>in the room is recorded and illustrated by the teacher. The attendance of the course<\/p>\n<p>is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with<\/p>\n<p>notes that appear directly on the students&#8217; screen.<\/p>\n<p>In addition, slides are projected, use of the<\/p>\n<p>an asynchronous education platform for the posting of course materials, students&#8217; assignments<\/p>\n<p>and communication between teachers and students, search for online journals and resources.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"208\"><strong>ORGANISATION OF TEACHING<\/strong><\/td>\n<td rowspan=\"6\" width=\"8\">&nbsp;<\/td>\n<td width=\"171\"><strong><em>Activity<\/em><\/strong><\/td>\n<td width=\"171\"><strong><em>Semester<\/em><\/strong> <strong><em>workload<\/em><\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Lectures<\/td>\n<td width=\"171\">36<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study, preparation and presentation of activities<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>110<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study and analysis of the literature<\/p>\n<p>(preparation of lectures &amp; exams)<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>31<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Final written examination<\/td>\n<td width=\"171\">3<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\"><strong>Total Course<\/strong><\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p><strong>180<\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>STUDENT<\/strong> <strong>ASSESSMENT<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">The assessment is in Greek or in English and consists of a written assignment (individual\/group) (40%) and a written exam (60%) \u00a0at the end of the semester. The examinations include essay development questions as well as<\/p>\n<p>multiple choice questions. An oral examination is foreseen in special cases (e.g. certain<\/p>\n<p>cases of students with learning difficulties, etc.).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>(5) RECOMMENDED-BIBLIOGRAPHY<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><em>&#8211;<\/em> <em>Suggested<\/em> <em>Bibliography:<\/em><\/p>\n<p><u>Bibliography in Greek language<\/u><\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nikolaou, I. E. and Evagelinos, K. H. (2020). <em>Sustainable business performance accounting<\/em>.<\/p>\n<p>Thessaloniki: DISIGMA Publications.<\/p>\n<p>&nbsp;<\/p>\n<p><u>Bibliography in English<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<ul>\n<li>Caliyurt, T. (2021). <em>ethics and sustainability in accounting and finance. <\/em>vol. II. Singapore:<\/li>\n<\/ul>\n<p>Springer.<\/p>\n<ul>\n<li>De Villiers, , Hsiao, P. C. K. &amp; Maroun, W. (Eds.) (2020) <em>The Routledge Handbook of Integrated Reporting<\/em>, London: Routledge.<\/li>\n<\/ul>\n<ul>\n<li>Debnath, (2019). <em>Environmental accounting, sustainability and accountability<\/em>. 1<sup>st<\/sup> edition.<\/li>\n<\/ul>\n<p>New Delhi: SAGE Publications Pvt Ltd.<\/p>\n<ul>\n<li>Oncioiu, , Cokins, G., Capusneanu, S. &amp; Topor, D. I. (2020). <em>management accounting standrards for sustainable business practices. <\/em>Hershey, United States: IGI Global.\n<ul>\n<li>Rimmel, (2021). <em>accounting for sustainability<\/em>. 1<sup>st<\/sup> edition. london: Routledge.<\/li>\n<\/ul>\n<\/li>\n<li>Unerman, , Laine, M. &amp; Tregidga, H. (2021). <em>sustainability accounting and accountability<\/em>.<\/li>\n<\/ul>\n<p>3<sup>rd<\/sup> edition. London: Routledge.<\/p>\n<p>&nbsp;<\/p>\n<p><u>Academic articles<\/u><\/p>\n<ul>\n<li>Adams, A. &amp; Abhayawansa, S. (2021). connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for &#8216;harmonisation&#8217; of sustainability<\/li>\n<\/ul>\n<p><em>Critical Perspectives on Accounting<\/em>, 102309.<\/p>\n<ul>\n<li>Boiral, O. &amp; Henri, J. F. (2017). is sustainability performance comparable? A study of GRI reports of mining <em>Business &amp; Society<\/em>, <em>56<\/em>(2), 283-317.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/doi.org\/10.1177%2F0007650315576134\">https:\/\/doi.org\/10.1177\/0007650315576134<\/a><\/p>\n<ul>\n<li>Boiral, O., Heras-Saizarbitoria, I. &amp; Brotherton, M. C. (2019). Assessing and improving the quality of sustainability reports: the auditors&#8217; <em>Journal of Business Ethics<\/em>, <em>155<\/em>(3),<\/li>\n<\/ul>\n<p>703-721. <a href=\"https:\/\/doi.org\/10.1007\/s10551-017-3516-4\">https:\/\/doi.org\/10.1007\/s10551-017-3516-4<\/a><\/p>\n<ul>\n<li>Cho, C. H., Laine, M., Roberts, R. W. &amp; Rodrigue, M. (2015). organized hypocrisy, organizational fa\u00e7ades, and sustainability <em>Accounting, organizations and<\/em><\/li>\n<\/ul>\n<p><em>society<\/em>, <em>40<\/em>, 78-94. <a href=\"https:\/\/doi.org\/10.1016\/j.aos.2014.12.003\">https:\/\/doi.org\/10.1016\/j.aos.2014.12.003<\/a><\/p>\n<ul>\n<li>Dabbicco, G. (2021). emerging accounting patterns: accounting for natural resources.<em>Public Money &amp; Management<\/em>, <em>41<\/em>(3), 213-222. <a href=\"https:\/\/doi.org\/10.1080\/09540962.2021.1873614\">https:\/\/doi.org\/10.1080\/09540962.2021.1873614<\/a><\/li>\n<li>Fonseca, A. (2010). How credible are mining corporations&#8217; sustainability reports? A critical analysis of external assurance under the requirements of the international council on mining<\/li>\n<\/ul>\n<p><em>Corporate Social Responsibility and Environmental Management<\/em>, <em>17<\/em>(6), 355-<\/p>\n<ol start=\"370\">\n<li><a href=\"https:\/\/doi.org\/10.1002\/csr.230\">https:\/\/doi.org\/10.1002\/csr.230<\/a><\/li>\n<\/ol>\n<ul>\n<li>Fonseca, A., McAllister, M. L. &amp; Fitzpatrick, P. (2014). sustainability reporting among mining corporations: a constructive critique of the GRI <em>Journal of Cleaner<\/em><\/li>\n<\/ul>\n<p><em>Production,<\/em> <em>84,<\/em> 70-83. <a href=\"https:\/\/doi.org\/10.1016\/j.jclepro.2012.11.050\">https:\/\/doi.org\/10.1016\/j.jclepro.2012.11.050<\/a><\/p>\n<ul>\n<li>Palea, V. (2018, September). financial reporting for sustainable development: critical insights into IFRS implementation in the European <em>accounting forum, 42<\/em>(3), 248-260.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/doi.org\/10.1016\/j.accfor.2018.08.001\">https:\/\/doi.org\/10.1016\/j.accfor.2018.08.001<\/a><\/p>\n<ul>\n<li>Perego, P. &amp; Kolk, A. (2012). multinationals&#8217; accountability on sustainability: the evolution of third-party assurance of sustainability <em>journal of business ethics, 110<\/em>(2), 173-190.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/doi.org\/10.1007\/s10551-012-1420-5\">https:\/\/doi.org\/10.1007\/s10551-012-1420-5<\/a><\/p>\n<ul>\n<li>Sytnik O.E., Kulish N.V., Tunin S.A., Frolov A.V. &amp; Germanova V.S. (2021). accounting as a tool for achieving global sustainable development goals. in Bogoviz A.V. (eds) <em>The<\/em><\/li>\n<\/ul>\n<p><em>Challenge of Sustainability in Agricultural Systems. Lecture Notes in Networks and Systems<\/em>, vol 206. Springer, Cham. https:\/\/doi.<a href=\"https:\/\/doi.org\/10.1007\/978-3-030-72110-7_75\">org\/10.1007\/978-3-030-72110-7_75<\/a><\/p>\n<ul>\n<li>Talbot, &amp; Boiral, O. (2015).<\/li>\n<\/ul>\n<p>case study among Canada&#8217;s large industrial emitters. <em>Journal of Business Ethics, 132<\/em>(2), 329- 346. <a href=\"https:\/\/doi.org\/10.1007\/s10551-014-2322-5\">https:\/\/doi.org\/10.1007\/s10551-014-2322-5<\/a><\/p>\n<ul>\n<li>Weerathunga, R., Xiaofang, C., Nurunnabi, M., Kulathunga, K. M. M. C. B. &amp; Swarnapali, R.<\/li>\n<\/ul>\n<ol>\n<li>N. C. (2020). do the IFRS promote corporate social responsibility reporting? Evidence from IFRS convergence in India.<em>Journal of International Accounting, Auditing and<\/em><\/li>\n<\/ol>\n<p><em>Taxation<\/em>, <em>40<\/em>, 100336.<\/p>\n<p>&nbsp;<\/p>\n<p><em>&#8211; Related scientific journals:<\/em><\/p>\n<p>Accounting, Organisations and Society<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Accounting, Auditing &amp; Accountability Journal Advances in Environmental Accounting and Management<\/p>\n<p>British Accounting Review Business Strategy and the Environment<\/p>\n<p>Journal of Business Ethics Journal of Environmental Management<\/p>\n<p>Sustainability Accounting, Management and Policy Journal<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>(1) GENERAL SCHOOL SCHOOL OF ECONOMICS AND BUSINESS SECTION DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE LEVEL OF STUDIES POSTGRADUATE LEVEL COURSE CODE MA09 SEMESTER OF STUDY 3 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":0,"footnotes":""},"categories":[94],"tags":[],"class_list":["post-10896","post","type-post","status-publish","format-standard","hentry","category-no-thesis","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10896","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/comments?post=10896"}],"version-history":[{"count":1,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10896\/revisions"}],"predecessor-version":[{"id":10897,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10896\/revisions\/10897"}],"wp:attachment":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/media?parent=10896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/categories?post=10896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/tags?post=10896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}