Module Code: H9EG
Long Title Ethics and Governance
Title Ethics and Governance
Module Level: LEVEL 9
EQF Level: 7
EHEA Level: Second Cycle
Credits: 5
Module Coordinator: CORINA SHEERIN
Module Author: CORINA SHEERIN
Departments: School of Business
Specifications of the qualifications and experience required of staff  
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Critically assess the theoretical frameworks and principles underpinning corporate governance and business ethics within a domestic and international context.
LO2 Evaluate ethical issues that arise in the financial environment and the implications for businesses and individuals.
LO3 Appraise the importance of professional conduct by applying ethical considerations to specific situations presenting issues of questionable conduct.
LO4 Relate corporate governance codes of best practice to current corporate practice by critically identifying deficiencies & strengths in corporate governance standards.
LO5 Critically analyse & evaluate contemporary academic and industry literature pertaining to corporate governance & ethics.
LO6 Appreciate how the ethical, business values & governance frameworks of different countries and societies differ.
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. 
 

Module Content & Assessment

Indicative Content
Defining Ethics in Business
Business Ethics Arguments for and Against Business Ethics Friedman’s theory and counter arguments Ethics and the Law Implementing an Ethics Strategy Corporate Social Responsibility
Key Ethical Theories
Utilitarianism, Rights and Duties, Justice and Fairness & Virtue Ethics Individual Responses to Ethical Issues Values, Perceptions of Values, Influences & Moral Reasoning The Individual in the Organisation – Rational Model and Political Models Professional Conduct & Ethics within Financial Industry.
Professionalism & Integrity
Professionalism & integrity - independence & objectivity, avoiding misconduct & misrepresentation, Whistle-blowing, life- long learning. Professional Codes of Conduct – CFA code of conduct Duties to Clients & Employers • Conflicts of Interest Integrity of Capital Markets - Handling Material Non-public Information & avoiding Market Manipulation. Globalisation and Ethics Cultural Diversity - Recognising International Differences The Multi-national Corporation UN Global Compact & OECD Guidelines
Corporate Governance
Corporate Governance Changing face & focus on Corporate Governance Shareholders rights & Stakeholder relations, institutional Investors & Company analysts.
Key Corporate Governance Theories
In -depth analysis of key Theories underpinning the development of CG –e.g. Agency Theory, Stakeholder Theory etc. Conflicts of Interest Corporate Governance Framework: CG Frameworks Appointment & Structure of Company Boards Board Composition & role/responsibility Board Committees & terms of reference Board interaction Board Management Risk Control & Strategies Risk Management & Internal Control Executive Compensation Company Strategy Codes of Best Practice Comply & Explain v’s Legislative Approach Codes of best practice. Regulatory Framework Disclosure & Transparency
International Corporate Governance Systems
EC & Corporate Governance Framework. European Corporate Governance Forum Other key Influential bodies & codes/principles– OECD, World Bank, EU, Global Corporate Governance Form etc. Examples of board structures & corporate governance frameworks in Continental Europe, US & Asia Pacific
Assessment Breakdown%
Coursework30.00%
End of Module Assessment70.00%

Assessments

Full Time

Coursework
Assessment Type: Continuous Assessment % of total: 30
Assessment Date: n/a Outcome addressed: 1,2,3,4
Non-Marked: No
Assessment Description:
Essay style question from a choice of topics
End of Module Assessment
Assessment Type: Terminal Exam % of total: 70
Assessment Date: End-of-Semester Outcome addressed: 1,2,3,4,5,6
Non-Marked: No
Assessment Description:
Final Examination, which will consist of a 2 hour exam to answer 3 out of choice of at least 5 questions
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
Repeat assessment of this module will consist of a repeat examination which will test all the learning outcomes.

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

 

Module Workload

Module Target Workload Hours 0 Hours
Workload: Full Time
Workload Type Workload Description Hours Frequency Average Weekly Learner Workload
Lecture Classroom and demonstrations 24 Per Semester 2.00
Directed Learning Directed e-learning 24 Per Semester 2.00
Independent Learning Independent learning 77 Per Semester 6.42
Total Weekly Contact Hours 4.00
 

Module Resources

Recommended Book Resources
  • Fisher, C. and Lovell, A. (2013), Business Ethics and Values – Individual, Corporate and International Perspectives, 4th. Prentice Hall.
  • Keasey K., Thompson S., Wright M. (2010), Corporate Governance – Accountability, Enterprise and International Comparisons, Wiley.
  • Dempsey, A. (2013), Evolutions in Corporate Governance: Towards and Ethical Framework for Business Conduct, Routledge.
  • Klein, E. (2016), Corporate Governance: Principles, Practices and Challenges, Nova Science Publishers Inc.
  • CFA Institute. (2014), CFA Standards of Practice Handbook, 11th.
  • Brennan, N. (2010), A review of corporate governance: an Irish perspective, Irish Business & Society: Governing, Gill and McMillian, Participating & Transforming.
  • Nacir, A. (2011), Corporate Governance Around the World, Routledge.
  • Gini, A., Marcoux A.M. (2011), Case Studies in Business Ethics, 6th. Pearson Education.
  • Solomon J.. (2015), Corporate Governance & Accountability, 4th. Wiley.
  • Harvard Business Review,Corporate Strategy as a vital function of the board.
  • Brennan N., Kirwin C. (2017), Implementing corporate governance: practices, practitioners, praxis Accountancy Ireland, Vol. 49 Issue 2, p76.
  • The UK Corporate Governance Code, July 2018 –Financial Reporting Council (UK).
This module does not have any article/paper resources
This module does not have any other resources
Discussion Note: