Overview:
- Credits:
- 5.0
- Level:
- 4
- Semester:
- Spring
- Subject:
- Accountancy
- School:
- Business
- Coordinator:
- Professor Niamh Brennan
ACC40100 Corporate Governance and Accountability
Academic Year 2022/2023
This module introduces students to all major aspects of corporate governance, including the basic concepts, theories, regulatory framework and best practice underlying corporate governance. The module also covers corporate governance principles and the application of those principles in practical situations.Show/hide contentOpenClose All
Curricular information is subject to change
Learning Outcomes:
After completing this module, student should be able to:
1. Appreciate corporate governance in an overall business context, including origins, definitions, and mechanisms- Understand the theories and principles behind corporate governance regulations;
2. Understand developments in corporate governance internationally and in the UK/Ireland- Compare and contrast alternative corporate governance approaches internationally- Understand the role of boards, individual directors and management in companies;
3. Appreciate best practice in relation to the operation of boards and board sub-committees
1. Introduction to corporate governance
2. Theoretical perspectives on corporate governance
3. Corporate governance regulations – legal, stock exchange
4. Differences in governance – by organisational type
5. (i) Interactions between executives and boards (ii) Board protocols
6. Social psychology, board biases and board decision-making
7. Roles and relationships
8. Accounting and reporting responsibilities of directors and boards
9. Role and function of audit committees
10. Executive remuneration and incentives
11. Speaking up, Whistleblowing and Silence in Organisations
| Student Effort Type | Hours |
|---|---|
| Lectures | 26 |
| Specified Learning Activities | 99 |
| Total | 125 |
Requirements, Exclusions and Recommendations
Not applicable to this module.
Module Requisites and Incompatibles
Not applicable to this module.
Assessment Strategy
| Description | Timing | Component Scale | % of Final Grade | ||
|---|---|---|---|---|---|
| Continuous Assessment: Assessment of the corporate governance statements and policies of a group of companies (in groups) | Week 5 | n/a | Graded | No | 15 |
| Continuous Assessment: Preparation of a detailed governance document for the board (in groups) | Week 8 | n/a | Graded | No | 15 |
| Continuous Assessment: Report on the anatomy of a corporate governance failure of the student's choice (individual assignment) | Coursework (End of Trimester) | n/a | Graded | No | 55 |
| Continuous Assessment: Comprehensive assessment and critique of the corporate governance practices of a company of the students' choice (in pairs) | Week 12 | n/a | Graded | No | 15 |
Carry forward of passed components
No
No
| Remediation Type | Remediation Timing |
|---|---|
| In-Module Resit | Prior to relevant Programme Exam Board |
Feedback Strategy/Strategies
• Group/class feedback, post-assessment
How will my Feedback be Delivered?
On their return, groups'/pairs'/Individuals' assignments are accompanied by written comments on the strengths and weaknesses of each assignment
| Name | Role |
|---|---|
| Ms Agnieszka King | Tutor |
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