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Ethical Behavior and Corporate Governance

Audit, Governance, and Risk

Compliance

(
ACC704
)
Unit Code
Y/615/3318
Level
Level 7
Distance Learning
£290
Class Room
£1490
Verification
BLOCKCHAIN-BASED
Unit Code
Y/615/3318
Level
Level 7
Distance Learning Fee
£290
Face to Face Fee
£1490
Verification
BLOCKCHAIN-BASED
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Total Fee £1600

£2360 (£1600 during the tuition waiver period)

Please see the Tuition Fee section to see if you are eligible for a scholarship.
Course Overview

The aim of this unit is to reveal the sequential development and guideline of accounting and the impact of accounting and finance on the environment, the various stakeholders and on society. The learners will be equipped with the knowledge and skills essential to act as an adviser in relation to the governing authorities in the private, public and charitable sectors.

Course Content

Introduction to the module

The need for trust

  • Introduction
  • Free trade and the moral perspective
  • The history of the company and legal structures
  • Shareholder objectives
  • Fiduciary capitalism
  • Agency theory
  • Stakeholder theory

Corporate culture

  • Introduction
  • Subcultures and countercultures
  • Corporate morality
  • Ethics in the workplace

Ethical behavior

  • Introduction
  • Ethical theories
  • Socialization techniques
  • Groupthink
  • Preventing unethical behavior and the role of management
  • Ethics and the HR department
  • Whistleblowing

Principles of corporate governance

  • Introduction
  • Key concepts and principles
  • Framework approach versus a regulatory approach
  • The role of the audit function

The role of the senior executives/board Read:

  • The responsibilities of directors/senior executives
  • The importance of ethical behavior for senior management
  • The structures of controlling boards and alternatives
  • The role of the Chair
  • The role of the CEO
  • The role of non-executive directors and the importance of their independence

Assessing performance & remuneration of Directors & Senior Executives

  • Assessing the effectiveness of directors
  • Corporate governance and directors’ pay
  • Executive pay
  • Excessive rewards and shareholder rights

Corporate Social Responsibility and its reporting

  • Introduction
  • Historical perspective of Corporate Social Responsibility
  • The triple bottom line
  • Sustainability, sustainable development and corporate sustainability
  • Corporate Social Responsibility theories
  • Corporate Social Responsibility models
  • Corporate Social Responsibility measurement and reporting

Small companies, charities and other not-for-profit organizations

  • Small Businesses and corporate governance
  • Small Businesses and Corporate Social Responsibility
  • Charities and corporate governance
  • Social Enterprises and corporate governance
  • Family businesses and corporate governance
  • Emerging issues in corporate governance
Learning Outcome & Assessment Criteria

1.  Explain what a profession is and identify the application of governance law and practices in the national and international context

  1. Explain what professional institutes a profession is and the
  2. Identify the law and practices prevailing in the national and international context
  3. Critical evaluate the framework on the national and international perspective

‍

2.  Identify the nature and importance of corporate governance and ethical behaviour and critical evaluation of ethical issues in relation to corporate activity and recommend solutions

  1. Identify and explain the significance of corporate governance and ethical behaviour
  2. Critically evaluate ethical issues arising in relation to corporate activity
  3. Evaluate solutions identified to overcome ethical issues arising in relation to corporate activity

‍

3.  Assess the impact of financial reporting in relation to a wide range of stakeholders

  1. Identify the range of stakeholders available
  2. Evaluate the impact of financial reporting on the range of stakeholders identified

‍

4.  Identify the principal approachesof governance, identifying and assessing how the risk should be managed in order toachieve good corporate governance

  1. Identify the principal approaches of governance
  2. Identify the risk involved and how it could be managed to achieve good corporate governance

‍

5.  Research and communicate complex and leading-edge issues in CSR and governance, in an appropriate format

  1. Identify CSR and governance issues
  2. Evaluate communication issues identified in an appropriate and understandable format
Assessment
  • The assessment strategy for this course is designed to test all the learning outcomes.
  • Learners must demonstrate successful achievement of all learning outcomes to pass the course.
Assessment Marking Criteria

Scholarships

Citizens of the following countries are eligible for a 50% scholarship upon writing a personal statement. All scholarships are to be approved by the Academic Board. The list of countries are: Sri Lanka, Indonesia, Philippines, Bhutan, Morocco, Vietnam, Papua New Guinea, Laos, Cambodia, India, Nigeria, Ghana, Bangladesh, Laos, Myanmar, Pakistan, Nepal and South Africa. Please talk to your student counselor and ask for the Coupon Code to get the 50% Tuition Waiver.

  • The assessment criteria for a pass will be presented with the summative exercise.
  • Further information and guidance on the assessment will be made available through the tutor.
Unit Pass Requirements

To pass the unit a 40% overall grade must be achieved.

Frequently Asked Questions
What is included in the cost of my programme?
  • All course material, including online modules and written assignments
  • Unlimited personal tutor support with online sessions
  • Dedicated student support
  • Access to an online community learning forums
  • Assignment marking and feedback
Am I eligible for this programme?

You are eligible if you meet our stipulated entry requirements.

Standard ROUTE

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£155
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Complete in 12 months

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Requires submitting 1 assignment per month

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