The main objective of the module is to familiarise students with the theory and practice of management/management accounting and the related environmental, economic and social aspects.
The specific qualification objectives of the module include:
- Students become familiar with different theoretical perspectives of management and management accounting,
- Students develop an understanding of the implicit assumptions of these individual perspectives and become familiar with the implications for management practice and research.
- Students acquire conceptual and practical competencies and skills that enable them to understand and critically analyse business practice and management decisions.
- Students gain practical experience and expand their knowledge of sustainability management and sustainable accounting.
- Students will be enabled to understand why traditional accounting and accountability is of limited help to managers and other business stakeholders in meeting the demand for social responsibility, accountability and transparency.

The main aim of this course is to familiarise students with the concepts and frameworks used in responsible and sustainable food businesses, and the development of business principles for responsible food businesses, to meet stakeholders’ interests.

Responsible and sustainable management of food businesses occurs in at least two ways. First, is through voluntary means such as certification standards and company codes of conduct. Second, through mandatory means such as binding treaties. Overall, these two approaches are pushed, developed and implemented by multiple actors including public, private and social actors.