Practices of Sustainability Management Accounting


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Event period
Certificate programme

In the certificate programme, you take modules worth at least 15 credit points, you are enrolled as a student at Leuphana University of Lüneburg, you have access to all the university's resources, you take examinations and you receive the university certificate "PS Individuale" as your degree.

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Module studies

You complete the module studies with an examination and receive the specified credit points. These can be credited towards a Bachelor's or Master's degree. The modular study programme is interesting for you if you only want to book a single module. At the end, you will receive a certificate with a detailed list of your achievements.

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Module participation

Participation in the module takes place WITHOUT an examination. You do not receive any credit points. Credit points are important if you want to have them credited towards a Bachelor's or Master's degree. You will receive a certificate of attendance at the end of the module.

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Currently 10 places available
Courses of this module
SAMC-F4 Practices of Sustainability Management Accounting
* Die Veranstaltung findet im Zeitraum 18.02.2024 bis 31.03.2024 statt. Die genauen Termine werden in Kürze bekanntgegeben.
Product information "Practices of Sustainability Management Accounting"

The fourth module provides an in-depth study of Material Flow Cost Accounting as the relevant practical technique of contemporary sustainability accounting. ISO14051 is used the main standard for the application of MFCA at company level. Participants study the methodological foundations for calculating a material flow cost analysis and familiarize themselves with software-supported calculation tools. Moreover, participants learn how material flow cost accounting can be used to improve holistic corporate life cycle assessments (with a focus on improvement assessments). Finally, practical sustainability-oriented management accounting technique is integrated with sustainability-focused Management Control systems.



is restricted access: Yes
Requirements - university entrance qualification: Not required
Requirements - one year of work experience: Not required
Requirements Language: English at least level B2
Requirements Expertise: None
Topic: Engineering & Natural Sciences, Management & Leadership, Sustainability, Energy & Environment
Format of course: Online
Level: Bachelor
Course language: English
Study programme: Sustainability Accounting and Management Control
Number of credit points / ECTS: 5
Workload Contact time (in hours): 15
Workload self-study time (in hours): 110
Examination: In-class examination
Exam format: Portfolio
Further exam format: No further Exam

-Understanding how to calculate resource efficiency losses with Material Flow Cost Analysis methodology
-Rigorous application of software-tool-based Material Flow Cost Analysis
-Conceptualizing similarities and differences between Material Flow Cost Analysis and Life-Cycle Assessment and understanding how to improve LCAs through MFCA improvement assessment
-Understanding how to embed practical analysis (MFCA) within existing corporate management control structures