Module Descriptors
GOVERNANCE, RISK AND ETHICS
ACCT70311
Key Facts
School of Justice, Security and Sustainability
Level 7
15 credits
Contact
Leader: Ahmad Mlouk
Hours of Study
Scheduled Learning and Teaching Activities: 36
Independent Study Hours: 114
Total Learning Hours: 150
Assessment
  • EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 70%
  • CLASS PRESENTATION weighted at 30%
Module Details
ASSESSMENT DETAILS
A portfolio consisting of an examination of 2 hours weighted at 70% (covering all LOs) plus a class presentation weighted at 30% (covering LO 1)
INDICATIVE CONTENT
This module aims to cover a range or current corporate governance issues. This module starts by examining the whole area of governance within the organisations in the broad area of the agency relationship. More specifically, it focuses on the role and responsibilities of senior management to organisational stakeholders. The module then explores internal review, control, and feedback to implement and support effective governance, including compliance issues related to decision making and decision support functions. It also covers the area of identifying, assessing, and controlling risk as a key aspect of responsible management.
Finally, the module covers personal ethics, ethical frameworks and professional values as applied in the context of an accountant's duties and as a guide to appropriate professional behaviour and conduct in a variety of business situations.

When studied as part of MSc International Accounting and Financial Management, the successful completion of this module may lead to an exemption from equivalent units in ACCA examinations. For up to date information on accreditation and exemptions please contact the Award leader.
LEARNING OUTCOMES
1. ANALYSE AND CRITICALLY EVALUATE THE CURRENT NATIONAL AND INTERNATIONAL ENVIRONMENT OF CORPORATE GOVERNANCE.
Communication
Knowledge & Understanding
Learning

2. CRITICALLY EVALUATE THE GOVERNANCE, RISK AND THE ROLE OF ETHICS IN INTERNAL CONTROL SYSTEMS.
Analysis
Knowledge & Understanding
Learning

3. DEMONSTRATE A CRITICAL UNDERSTANDING OF PROFESSIONAL VALUES AND JUDGEMENTS WITHIN AN ETHICAL FRAMEWORK THAT IS IN THE BEST INTERESTS OF STAKEHOLDERS.
Application
Knowledge & Understanding
Learning
Reflection
LEARNING STRATEGIES
The learning strategy for the module requires students to commit 150 learning hours (including assessment) of this there will be 36 hours of class support and 114 hours of independent and self directed study.
The lecture/tutorial pattern may vary with some activities taking place in medium size group workshops.

18 hours of tutor lead sessions
18 hours of student centred learning sessions

The module comprises lectures, seminar /workshops-that supports group and
Individual activities. Lectures/ workshops to impart the key themes of corporate governance as applied to large organisations. A case study approach will be adopted in tutorials.
RESOURCES
Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
SPECIAL ADMISSIONS REQUIREMENTS
FOR INTERNATIONAL COLLABORATIVE PARTNERS ONLY
TEXTS
Governance, Risk and Ethics-Study Text, BPP publication, (2012)
Tricker,B., (2012) Corporate Governance: Principles, Policies and Practices, 2nd Edition, Oxford Publication.
Mallin, C., (2007) Corporate Governance, 2nd Edition, Oxford Publication.