Module Details
| Module Code: |
ACCT8006 |
| Title: |
Corporate Governance
|
|
Long Title:
|
Corporate Governance
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| NFQ Level: |
Advanced |
| Valid From: |
Semester 1 - 2016/17 ( September 2016 ) |
| Field of Study: |
3440 - Accounting, Auditing and Accountability
|
| Module Description: |
Corporate Governance is the set of processes, customs ,policies, laws and institutions affecting the way a company is administered or controlled. There are a number of themes in corporate governance which will be explored in this module
|
| Learning Outcomes |
| On successful completion of this module the learner will be able to: |
| # |
Learning Outcome Description |
| LO1 |
Explain the factors leading to the introduction of systematised corporate governance, and the rationale for governance procedures |
| LO2 |
Distinguish between shareholders and stakeholders,and the significance of potential conflicts of interest for corporate governance |
| LO3 |
Outline the roles of internal audit,the audit committee and the renumeration committeee in an internal control system |
| LO4 |
Describe how corporate governance procedures are being implemented |
| LO5 |
Describe the frameworks,codes and systems of corporate governance for listed companies as well as international developments in corporate governance. |
| Dependencies |
Module Recommendations
This is prior learning (or a practical skill) that is strongly recommended before enrolment in this module. You may enrol in this module if you have not acquired the recommended learning but you will have considerable difficulty in passing (i.e. achieving the learning outcomes of) the module. While the prior learning is expressed as named MTU module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
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| N/A |
Incompatible Modules
These are modules which have learning outcomes that are too similar to the learning outcomes of this module. You may not earn additional credit for the same learning and therefore you may not enrol in this module if you have successfully completed any modules in the incompatible list.
|
| No incompatible modules listed |
Co-requisite Modules
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| No Co-requisite modules listed |
Requirements
This is prior learning (or a practical skill) that is mandatory before enrolment in this module is allowed. You may not enrol on this module if you have not acquired the learning specified in this section.
|
| N/A |
| Indicative Content |
|
Theoretical perspectives on corporate governance
Understanding the potential conflicts of interest between owners,managers,directors and other stakeholders
Explain the issues that triggered the introduction of systematised corporate governance procedures
Define and discuss the meaning of corporate governance from a variety of different national perspectives
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Key governance frameworks
Understand the ongoing debate regarding governance, including the implications of the Cadbury,Greenbury,Hampel and Turnbull reports
Understand the main areas covered by the OECD Principles of Corporate Governance
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Implications of Corporate Governance for Organisations
Identify and discuss the roles of executives,non-executives,internal and external auditors,audit committees,remuneration committees et in implementing good governance
Discuss the statutory requirements for the implementation and reporting of corporate governance procedures
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Risk Governance
Estimate and explain how the organisation assesses the extent of its willingness to take risk in order to meet its strategic and business objectives.
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Module Content & Assessment
|
| Assessment Breakdown | % |
|---|
| Coursework | 30.00% |
| End of Module Formal Examination | 70.00% |
Assessments
| End of Module Formal Examination |
|
|
| Reassessment Requirement |
Repeat examination
Reassessment of this module will consist of a repeat examination. It is possible that there will also be a requirement to be reassessed in a coursework element.
|
The University reserves the right to alter the nature and timings of assessment
Module Workload
| Workload: Full Time |
| Workload Type |
Contact Type |
Workload Description |
Frequency |
Average Weekly Learner Workload |
Hours |
| Lecture |
Contact |
Theory |
Every Week |
3.00 |
3 |
| Independent & Directed Learning (Non-contact) |
Non Contact |
Assessment and study |
Every Week |
4.00 |
4 |
| Total Hours |
7.00 |
| Total Weekly Learner Workload |
7.00 |
| Total Weekly Contact Hours |
3.00 |
| Workload: Part Time |
| Workload Type |
Contact Type |
Workload Description |
Frequency |
Average Weekly Learner Workload |
Hours |
| Lecture |
Contact |
Theory |
Every Week |
1.50 |
1.5 |
| Independent & Directed Learning (Non-contact) |
Non Contact |
Assessment and study |
Every Week |
5.50 |
5.5 |
| Total Hours |
7.00 |
| Total Weekly Learner Workload |
7.00 |
| Total Weekly Contact Hours |
1.50 |
|
Module Resources
|
| Recommended Book Resources |
|---|
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David W.Duffy. (2014), A Practical Guide to Corporate Governance, First. Chartered Accountants Ireland, Dublin, [ISBN: 9781908199843].
| | Supplementary Book Resources |
|---|
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Solomon. (2013), Corporate Governance And Accountability, Fourth. Wiley, London, [ISBN: 9781118449].
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Monks,Minow. (2011), Corporate Governance, 5th. Wiley, London, [ISBN: 9780470972].
| | Recommended Article/Paper Resources |
|---|
-
Lorraine Sweeney. (2007), "Corporate social responsibility in
Ireland: barriers and opportunities
experienced by SMEs when undertaking
CSR",, Corporate Governance: The international
journal of business in society, Vol. 7 Iss 4, p.516.
| | Other Resources |
|---|
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Website, Corporate Governance,
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Website, Organisation for Econonic Co-operation
and Development,
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Website, European Corporate Governance Institute,
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Website, Financial Reporting Council,
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