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AFM1052: Sustainability and Ethics

Offered for Year: 2025/26

Module Leader(s): Dr David Ririmasse

Owning School: Newcastle University Business School

Teaching Location: Newcastle City Campus

Semesters

SemesterCredit Value
Semester 1 10
Semester 2 10
FHEQ Level 4

Aims

To provide students with an understanding of the fundamentals of sustainability and ethics and how they are relevant to the work of the professional accountant.

Outline of syllabus

  • Concepts and significance of sustainability
  • Pillars of sustainability
  • Regulation on sustainability
  • Sustainability in business
  • The role of the professional accountant in sustainability
  • Concept of ethics and its significance for the accounting profession
  • Ethics and public trust
  • Fundamental ethical principles
  • Threats and safeguards
  • Data ethics and the impact of technology

Teaching methods

Teaching activities

CategoryActivityNumberLength (HH:MM)Student Hours (HH:MM)Comment
Scheduled Learning And Teaching Activities Lecture 12 02:00 24:00  
Scheduled Learning And Teaching Activities Small group teaching 6 01:00 06:00  
Scheduled Learning And Teaching Activities Workshops 4 01:30 06:00 with PwC
Guided Independent Study Independent study 81 01:00 81:00  
Guided Independent Study Assessment preparation and completion 80 01:00 80:00  
Scheduled Learning And Teaching Activities Scheduled online contact time 1 03:00 03:00 PwC online office networking event
Total Hours 200

Teaching rationale and relationship to Learning Outcomes

Lecture materials will be used to introduce and develop material. Professional skills will be demonstrated through the preparation of a group presentation which will comprise 25% of the assessment of the module. Specific guidance on the development of relevant skills will be given to students across all teaching.

Assessment methods

Exams

TypeLength (mins)SemesterWhen set%Comments
Written Examination 1 90 2 80%  

Other assessments

TypeSemesterWhen set%Comments
Oral presentation 1 2   20  

Formative assessments

TypeSemesterWhen setComments
Written exercise 1 1 Q&A and review of written exercise in class
Written exercise 2 2 M Q&A and review of written exercise in class

Assessment rationale and relationship

The module introduces sustainability and ethics. The module will allow students to consider the interdependence of the economic value of the planet and that resources are finite. It will also explore the ways in which business can harm the planet, but also be a force for positive action.

It also has a skills element contributing to the development of skills relevant to professional practice and helping to prepare students for the professional placements in stages two to four. These two elements form the basis of the assessment. Knowledge, understanding and application of concepts and principles will be assessed in the exam.

The development of relevant skills will be assessed in a group presentation. The report and presentation topic will require students to demonstrate knowledge and understanding of relevant subject material.

If students are eligible to a second attempt resit will be an exam and the resit calculation will be based 100% on the completed exam.