INDICATIVE CONTENT
The module also explores the principles and techniques of auditing including risk assessment and collecting audit evidence.
This part of the module aims to cover a range of corporate governance topics. The focus will be on the relevance and importance of Corporate Governance, Board of Directors and Committee structure and responsibilities, regulations relevant to company directors and officers, and corporate governance reporting.
You will learn the impact of ethics and corporate governance on corporations. The module will present the theoretical and practical implications of using ethics and effective governance methods for better monitoring which can, in turn, enhance firm performance.
This module aims to cover a range of corporate governance issues. The focus will be on developed countries, but reference will be made to corporate governance around the world where relevant. Therefore, a range of the following topics will be covered: the relevance and importance of corporate governance; Corporate governance and firm theory; Stewardship and agency theory debate; Board of directors and committee structure and responsibility; Regulations relevant to company directors and officers; Regulations and corporate governance and reporting. The influence of corporate governance codes on board of directors' activities. External auditors and corporate governance; investors and shareholders activities; Ownership and corporate performance; Decision-making onboard reward systems: theoretical arguments and empirical evidence; Corporate control mechanism. Corporate governance in the public sector; Corporate citizenship and responsibility.
The module will also discuss Introduction to Ethics and the Organisation, Governance and Responsibility and Ethics in Accounting & Finance.
Leadership and management styles: Different leadership concepts, Types of leadership, Leadership in different contexts, Employee performance objective setting, Employee appraisals, Coaching and mentoring, managing workplace environment, Building and leading teams, Communications, Negotiations, and Managing conflicts.
When studied as part of the BA (Hons) Accounting and Finance, Two Year BA (Hons) Accounting and Finance, the successful completion of this module may lead to an exemption from a professional accountancy qualification - for up to date information on accreditation and exemptions please contact the Course Leader.
ADDITIONAL ASSESSMENT DETAILS
1. Presentation (15 mins) (20%) (LOs 2). You will be required to plan a presentation for the group with specific needs and deliver the session during class-time.
2. An exam length: 2 hours plus 10 minutes of reading time. (80%) (LOs 1, 3-4)
LEARNING STRATEGIES
The learning strategy for the module requires students to commit 200 learning hours (including assessment) of which there will be 52 hours of tutor-led learning and 148 hours of independent and self-directed study.
Whole group sessions - a series of participatory lectures will disseminate knowledge and understanding as to the foundation for a structured programme of tutorial sessions. Topical business-world examples and case studies will be used extensively to support learning.
Small group sessions - a series of weekly tutorial sessions where students will work individually and in groups on practical exercises to reinforce their learning.
The classroom delivery will be supported by materials available on the VLE to guide further self-directed study at a pace and time convenient to the student.
Students will be provided with general guidance in the module study guide and receive specific guidance and training where needed.
The tutorial sessions include case-based exercises and activities that require students to prepare work outside formal contact hours and to discuss findings with tutors and peers during the tutorial session. As such, formative feedback will be a feature of these sessions.
LEARNING OUTCOMES
1.Demonstrate knowledge and critical understanding of the environment of corporate governance
Application & Learning
2.Explore the need and importance of the ethical perspectives in the contemporary organisation and examine how ethical considerations impact decision-making.
Application & Knowledge
3.Critically understand key principles and regulations relevant to corporate governance
Reflection, Analysis & Communication
4.Evaluate different leadership and management styles to improve the organisation's performance
Analysis, Knowledge & Understanding
RESOURCES
The University Library and Learning Resources
Books and academic journals
The module VLE
Electronic databases
Learning support materials
IT facilities
Presentation facilities
REFERENCE TEXTS
Mallin, Christine A. (2015) Corporate Governance, 5th Edition. Oxford: Oxford University Press
Goergen, Marc (2012) International Corporate Governance, Pearson.
Larcker, D. and Tayan, B., 2015. Corporate governance matters: A closer look at organizational choices and their consequences. Pearson Education. ISBN-13: 978-0134031569, ISBN-10: 0134031563 (2015)
Goergen, Marc (2012) International Corporate Governance, Pearson.
Mallin, Christine A. (2012) Corporate Governance, 4th Edition. Oxford: Oxford University Press
Warren, K. (2016), Building Strategy and Performance, Saylor Foundation Publishing, ISBN 13: 978-1-4533329-1-7. (https://open.umn.edu/opentextbooks/BookDetail.aspx?bookId=122)
Online resources will be used, as appropriate, such as:
Websites of UK CCAB Accounting Bodies
Websites of International Accounting Bodies
WEB DESCRIPTOR
You will learn the impact of ethics and corporate governance on corporations. The module will present the theoretical and practical implications of using ethics and effective governance methods for better monitoring which can, in turn, enhance firm performance.