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| Prerequisites for Module None in addition to SCQF 11 entry qualifications or equivalent. Corequisite Modules None. Precluded Modules None. Aims of Module This module aims to give students an understanding of corporate governance issues, focusing initially upon the system in place within the United Kingdom and then exploring various governance systems across the world. The module will address the following: distribution of power with companies, methods of regualting governance, auditors and internal control, the meaning and importance of good governance, the interaction of corporate social responsibility and of human rights issues to a corporation and its governance. Learning Outcomes for Module On completion of this module, students are expected to be able to:
Indicative Module Content This module will focus initially on the system of corporate governance found in the United Kingdom because of the pre-eminence of the development of that system and its influence globally. The origins of the system will be explored by analysis of the Hampel Report, Greenbury Report, Cadbury Report, and the Combined Code. Further developments for the internal audit and of auditors in general will be explored similarly via the Smith Report, Higgs Review and the Turnbull Guidance. The areas of Corporate Governance to be covered will be: • External and Internal Audits • Board Effectiveness • The Role of Non-Executive Directors • Risk Management & Internal Control • Corporate Governance in the Public Sector • Remuneration of Directors • Audit and Board Committees • Stakeholder Theory vs. Shareholder Rights | • The development of the concept of Corporate Social Responsibility • The interplay of International Human Rights to a corporation • International Dimensions • Sarbanes Oxley in the U.S.A. • 2 Tier Board in Germany • Corporate Governance developments in China Indicative Student Workload
Mode of Delivery Lectures (incl. guest lectures); seminars; group discussions; group activities; presentations; directed reading/ research, case studies. Assessment Plan
Component 1: Group presentation based on an individually agreed or set topic. Weighting: 30% of overall grade. Component 2: Coursework in the form of an essay of approx. 3500 words based on an individually agreed or set topic. Weighting: 70% of overall grade. Indicative Bibliography
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