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ETHICS AND CORPORATE GOVERNANCE

Module code: AC306
Credits: 5
Semester: 1
Department: BUSINESS
International:

	Overview
	This module is designed to provide students with an understanding of the ethical and governance issues that arise in the accounting environment and examines how ethical theories, value systems and principles can guide decision making in organisations. We will examine corporate social responsibility from both a business and stakeholder perspective and explore what universal principles should be applied globally in business. In this module, students develop a deep understanding of corporate governance within organisations and, using real business case studies, examines some high profile corporate governance failures. The module will also focus on the respective roles and responsibilities of boards of directors and board committees and the role of organisational culture in driving ethical behaviour. Students will also develop reflection and group work skills.

Overview

This module is designed to provide students with an understanding of the ethical and governance issues that arise in the accounting environment and examines how ethical theories, value systems and principles can guide decision making in organisations. We will examine corporate social responsibility from both a business and stakeholder perspective and explore what universal principles should be applied globally in business. In this module, students develop a deep understanding of corporate governance within organisations and, using real business case studies, examines some high profile corporate governance failures. The module will also focus on the respective roles and responsibilities of boards of directors and board committees and the role of organisational culture in driving ethical behaviour. Students will also develop reflection and group work skills.

	Learning Outcomes
	On successful completion of the module, students should be able to: Explain the role of corporate governance in achieving long-term sustainability in businesses; Explain and critique the common ethical issues that arise in business and the global ethical issues facing multi-national corporations, with reference to international case studies; Formulate and apply ethical approaches to business issues drawing on philosophical and psychological theories of ethics; Research corporate governance mechanisms at play in listed organisations; and Demonstrate and employ important workplace skills (e.g. research, reflection, co-operation, teamwork, meeting deadlines, problem solving, project management, and presenting professional written reports) in coursework.

Learning Outcomes

Teaching & Learning methods

Assessment

	Autumn Supplementals/Resits
	Are supplemental/resit registrations permitted? Yes Note: Continuous Assessment marks from first sitting of this module will be carried forward into the Autumn repeat assessment cycle. University scheduled written examination (Autumn): 120 minutes, On-campus

	Additional Reading
	Indicative Reading O.C. Ferrell, John Fraedrich. Linda Ferrell, Business Ethics: Ethical Decision Making and Cases (2015) 10th edition D.W Duffy, A Practical Guide to Corporate Governance (2014) Chartered Accountants Ireland J. Solomon, Corporate Governance and Accountability (2014) 4th edition UK Corporate Governance Code 2016

Timetable

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ETHICS AND CORPORATE GOVERNANCE

Semester 1

Semester 2