Accounting for sustainability

After completing the course Accounting for Sustainability, the student will achieve the following overall learning outcomes:

Knowledge

The student:

• Will be at the forefront of international sustainability regulations, policies, and standards (including metrics) that influence corporate accounting for sustainability.
• Will have a comprehensive understanding of key theoretical frameworks, such as Organizational Learning Theory, Stakeholder Theory, and Agency Theory, in the context of accounting for sustainability.

Skills

The student:

• Will be able to critically evaluate recent international research in the field of accounting for sustainability.
• Will be capable of formulating advanced research questions related to accounting for sustainability at an international level.
• Will be skilled in developing appropriate research designs to investigate sustainability accounting.

General Skills

The student:

• Will be encouraged to develop and refine research papers in the field of sustainability accounting, contributing to the scholarly advancement of the discipline.
• Will be able to identify and conduct research in compliance with academic and professional ethical standards and regulations.

TBA

Participation at the BSRS is credited under the European Credit Transfer System (ECTS). Participants submitting an essay, in a form of a publishable manuscript of 10-20 pages, after the end of the summer school will receive 10 ECTS. Deadline for submission will be decided by your course leader.

It is also possible to participate without producing an essay. This will give you 5 ECTS. In order to receive credits, we expect full participation in the course-specific modules, plenary events and roundtables.

Associate Professor Carmen Olsen's teaching and research interests lie in the fields of auditing and accounting, digitalisation, and sustainability reporting and assurance. She leads the Sustainability and Green Innovation research group.

Before earning her Master’s in Accounting and Auditing (MRR) and PhD in Auditing from the Norwegian School of Economics (NHH), she worked as an auditor and consultant. Dr. Olsen has published in journals such as the International Accounting Journal and the Journal of Accounting Literature and has authored two significant books: one on accounting information systems and sustainability reporting, and another on professional skepticism.