Module Code: H9CGE
Long Title Corporate Governance and Ethics 
Title Corporate Governance and Ethics 
Module Level: LEVEL 9
EQF Level: 7
EHEA Level: Second Cycle
Credits: 5
Module Coordinator: Anne Cooper
Module Author: Andrea Del Campo Dugova
Departments: School of Business
Specifications of the qualifications and experience required of staff

Level 9 academic qualification and professional accountancy examinations essential. Financial accounting practical experience desirable.   
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Appraise the key corporate governance and ethics concepts in their market and legal context
LO2 Evaluate the development of corporate governance regulations in a national and international context.
LO3 Evaluate Board architecture and the role of directors in corporate governance decision – making and accountability.
LO4 Critically assess the management of risk via internal controls, audit, and reporting requirements.
LO5 Evaluate approaches to managing ethical business practice: actors, values, motive and control.
Dependencies
Module Recommendations

This is prior learning (or a practical skill) that is required before enrolment on this module. While the prior learning is expressed as named NCI module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
No recommendations listed
Co-requisite Modules
No Co-requisite modules listed
Entry requirements

There are no additional entry requirements for this module.  The programme entry requirements apply.  No pre-requisites or co-requisites apply.   
 

Module Content & Assessment

Indicative Content
Corporate Governance, Ethics and Corporate Social Responsibility:
Introduction of topic. What is Corporate Governance? What is Business Ethics? What is Corporate Social Responsibility? Summary history of topic. Outline of current issues.
Corporate governance failure: Issues from Ireland’s financial crisis:
What happened? What were the consequences? Which corporate governance and ethics issues were raised by the collapse of Anglo-Irish Bank, Irish Nationwide, and the near-failure of the pillar banks? The watchdog that didn’t bark: The Financial Regulator.
Principles and models of Corporate Governance:
The role of the regulatory framework. Relevant Company Law provisions and proposed reforms. Voluntary codes: Cadbury Report The financial aspects of corporate governance, UK Corporate Governance Code (most up to date versions/most topical at time of teaching). Markets and Securities regulation.
Nature and Function of Boards of Directors:
Role of Board as provided for in legislation. Proposed changes arising from codification of Directors’ duties in Irish company law.
Duties of Directors:
Examination of the obligations of directors and the legal constraints imposed on them. Directors’ duties in other jurisdictions.
Internal and External Controls:
Role of Internal Audit and Audit Committee. Role of External Audit. Irish Stock Exchange Listing Requirements. Financial Reporting.
Risk Management:
Internal Environment. Event Identification. Risk Assessment. Risk Response. Control Activities. Information and Communication. Monitoring.
Executive compensation systems and corporate governance:
Guiding principle for Remuneration Committee – long-term interest of company. Relationship to pay / employment conditions elsewhere in company. Performance-related elements. Transparency.
Good Corporate Governance – EU and global trends:
EU Action Plan on European company law and corporate governance. Basel Committee on Banking Supervision standard setting on corporate governance principles for banks.
Ethical aspects of corporate governance:
Behaviours. Board architecture and processes. Vision, objectives and strategy. Values and norms. Controls and oversight
Corporate Social Responsibility (CSR):
Definitions of CSR – a contested term. Characteristics of CSR. CSR in Ireland
Enforcement of good corporate governance:
Codes of Practice. Regulatory Framework - e.g. ODCE, Central Bank. Whistleblowers (most recent scandals/topical).
Assessment Breakdown%
Coursework30.00%
End of Module Assessment70.00%

Assessments

Blended

Coursework
Assessment Type: Continuous Assessment % of total: 30
Assessment Date: Sem 2 End Outcome addressed: 1,2
Non-Marked: No
Assessment Description:
The assessment may comprise of a problem scenario/case study. Candidates are required to complete the assessment in class or at home. The assessment will be worth 30%.
End of Module Assessment
Assessment Type: Terminal Exam % of total: 70
Assessment Date: End-of-Semester Outcome addressed: 3,4,5
Non-Marked: No
Assessment Description:
Final Examination. The Final Examination will be worth 70%.
No Workplace Assessment
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.
Reassessment Description
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.

NCIRL reserves the right to alter the nature and timings of assessment

 

Module Workload

Module Target Workload Hours 0 Hours
Workload: Blended
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Directed Learning Directed e-learning 36 Per Semester 3.00
Independent Learning Independent Learning 89 Per Semester 7.42
Total Weekly Contact Hours 3.00
 

Module Resources

Recommended Book Resources
  • Calkoen, W.J.L.. (2018), The Corporate Governance Review, 8th Ed. The Law Reviews.
  • Fisher, C. & Lovell, A.. (2009), Business Ethics and Values – Individual, Corporate and International Perspectives, 3rd Ed. Prentice Hall, London, UK.
  • Crane, A., Matten, D., Glozer, S., Spence L.. (2019), Business Ethics, 5th Ed. Oxford University Press.
  • Crane, A. and Matten, D.. (2010), Business Ethics: Managing Corporate Citizenship and Sustainability in the Age of Globalization, 3rd Ed. Oxford University Press.
  • Velasquez, M.G.. (2011), Business Ethics, Concepts and Cases, 7th Ed. Pearson Education, New Jersey.
  • Blowfield, M. and Murray, A.. (2011), Corporate Responsibility – A Critical Introduction, 2nd Ed. Oxford University Press.
  • Ghillyer, A.. (2009), Business Ethics – A Real World Approach, 2nd Ed. McGraw Hill, New York.
This module does not have any article/paper resources
Other Resources
  • [Websites], As advised during class and provided by a link on moodle under each relevant topic..
Discussion Note: