ENMG 5300: Environmental Accounting

Course Description

This course covers corporate environmental accounting, activity based costing, federal, state, municipal accounting, and quality control. Topics also covered will include financial and economic implications of pollution prevention, compliance projects, and procedures required for environmental accounting. Case studies and end-of-the-course projects will be used explore these topics.

Course Objectives

Listed below are the long-term objectives you should be striving towards as a participant AND contributor in this course.

An environmental accounting class offers several potential benefits to students of environmental management to:

Provide a foundation for studying and understanding environmental accounting and environmental costs and integrating these costs into decision-making.
Comprehend roles and responsibilities in environmental accounting through on-line research, lectures, discussions, case studies, a course project, and practical exercises.
Improve student information and communication skills.
Prepare students for subsequent studies and work in environmental management.

Prerequisites

It is assumed the student has adequate writing and analytical skills. Also, as for all Internet courses, the student must be disciplined and self-motivated.

Course Materials

Please go to MBS Direct to find the appropriate textbooks for this course.

Please be aware when purchasing your textbooks that the International versions of the text may differ from the Domestic (North American) version required for your course.

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Course Activities

The course will be conducted entirely online. Students are expected to participate in all course activities as assigned by the instructor. Course activities may include extensive reading, papers, presentations, discussions, article reviews, exams, and/or group projects.

Policy Statements

Students are encouraged to collaborate in addressing and solving weekly assignments. The formation of study groups and the use of study group notes is also encouraged in preparation for the two examinations. Individual work, however, is required during the examinations themselves—though the use of individual and/or group notes is authorized even during the tests.

University policies are provided in the current course catalog and course schedules. They are also available on the university website. This class is governed by the university’s published policies. The following policies are of particular interest:

Academic Honesty:
The university is committed to high standards of academic honesty. Students will be held responsible for violations of these standards. Please refer to the university’s academic honesty policies for a definition of academic dishonesty and potential disciplinary actions associated with it.

Drops and Withdrawals:
Please be aware that, should you choose to drop or withdraw from this course, the date on which you notify the university of your decision will determine the amount of tuition refund you receive. Please refer to the university policies on drops and withdrawals (published elsewhere) to find out what the deadlines are for dropping a course with a full refund and for withdrawing from a course with a partial refund.

Disturbances:
Since every student is entitled to full participation in class without interruption, disruption of class by inconsiderate behavior is not acceptable. Students are expected to treat the instructor and other students with dignity and respect, especially in cases where a diversity of opinion arises. Students who engage in disruptive behavior are subject to disciplinary action, including removal from the course.

Student Assignments Retained:
From time to time, the department will retain student assignments or projects for the purpose of academic assessment. In every case, should the assignment or project be shared outside the academic Department, the student's name and all identifying information about that student will be redacted from the assignment or project.

This syllabus is subject to change at the discretion of the instructor.

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