#REQUEST.pageInfo.pagedescription#

Site Navigation

ACCT8006 - Corporate Governance

banner1
Title:Corporate Governance
Long Title:Corporate Governance
Module Code:ACCT8006
 
Duration:1 Semester
Credits: 5
NFQ Level:Advanced
Field of Study: Accounting, Auditing and Accountability
Valid From: Semester 1 - 2016/17 ( September 2016 )
Module Delivered in 1 programme(s)
Module Coordinator: Claire OSullivan Rochford
Module Author: COLM BARRY-MURPHY
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:
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.
Pre-requisite learning
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 CIT module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
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
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
 

Module Content & Assessment

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
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
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
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.
Assessment Breakdown%
Course Work30.00%
End of Module Formal Examination70.00%
Course Work
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Presentation Group presentation/project - Project assigned Week 4 eg Shareholder V Stakeholder Theory, Corporate Governance Perspectives 1,2 30.0 Week 8
End of Module Formal Examination
Assessment Type Assessment Description Outcome addressed % of total Assessment Date
Formal Exam End-of-Semester Final Examination 1,2,3,4,5 70.0 End-of-Semester
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 institute reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Theory 3.0 Every Week 3.00
Independent & Directed Learning (Non-contact) Assessment and study 4.0 Every Week 4.00
Total Hours 7.00
Total Weekly Learner Workload 7.00
Total Weekly Contact Hours 3.00
Workload: Part Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Theory 1.5 Every Week 1.50
Independent & Directed Learning (Non-contact) Assessment and study 5.5 Every Week 5.50
Total Hours 7.00
Total Weekly Learner Workload 7.00
Total Weekly Contact Hours 1.50
 

Module Resources

Recommended Book Resources
  • David W.Duffy 2014, A Practical Guide to Corporate Governance, First Ed., Chartered Accountants Ireland Dublin [ISBN: 9781908199843]
Supplementary Book Resources
  • Solomon 2013, Corporate Governance And Accountability, Fourth Ed., Wiley London [ISBN: 9781118449]
  • Monks,Minow 2011, Corporate Governance, 5th Ed., 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, 516
Other Resources
 

Module Delivered in

Programme Code Programme Semester Delivery
CR_BACCT_8 Bachelor of Business (Honours) in Accounting 8 Group Elective 1

Cork Institute of Technology
Rossa Avenue, Bishopstown, Cork

Tel: 021-4326100     Fax: 021-4545343
Email: help@cit.edu.ie