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AC4538: CORPORATE GOVERNANCE AND PROFESSIONAL ETHICS (2021-2022)

Last modified: 31 May 2022 13:05


Course Overview

Corporate governance has become one of the most significant challenges for organisations and for the managers who work within them. The reasons for this include high-profile corporate scandals, conflict of interests, manipulations of financial statements, ethical dilemmas, crises like  the global financial crisiscredit crunch or even pandemic, and a growing need to demonstrate corporate accountability, transparency and ethical practices. The “Corporate Governance and Professional Ethics course will deepen students understanding and stimulate critical thinking in these areas. Students will have the opportunity to practise problem-focused decision-making on a range of governance and ethical issues that affect the operation of contemporary organisations. The course will be of benefit if students wish to develop further insights into good corporate governance system and professional ethics as part of their career development.  

Course Details

Study Type Undergraduate Level 4
Term Second Term Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Shamima Haque

What courses & programmes must have been taken before this course?

  • Any Undergraduate Programme
  • Accountancy (AC)
  • Programme Level 4

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

This course introduces students to the foundation of  corporate governance systems, ethical guidelines, accountability mechanisms and the related theories and practices  in the context of contemporary business.  The course will include an overview of corporate governance systems worldwide, major reforms, and a critical analysis of how corporations as well as professional bodies (such as accounting profession) would (and should) deal with the ethical dilemmas associated with  corporate scandals, conflict of interests, manipulations of financial statements,  crises like  the global financial crisis, credit crunch or even pandemic and so on. 

This course also involves engagement with relevant theoretical frameworks which have been popular in analysing different corporate governance systems and professional codes of ethics worldwide.  It develops students’ understanding of demonstrating accountability to boards, investors and wider stakeholder groups.  It also considers the influence of board of directors, professional bodies (such as accounting/audit firms) and the role of investors, risk management and internal control in corporate governance of contemporary business. 


Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 30 August 2024 for 1st term courses and 20 December 2024 for 2nd term courses.

Summative Assessments

Alternative Assessment

3 x MCQ Online Tests (30%)

2,500 word Essay (70%)

Alternative Resit Assessment

2,500 word Essay (100%)

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ProceduralAnalyseDemonstrate knowledge and understanding of the accountability to stakeholders and analyse how contemporary businesses demonstrate accountability to boards, investors and wider stakeholder groups.
ReflectionEvaluateDemonstrate the ability to evaluate the role of boards, professional bodies (accounting firms), investors in corporate governance and ethical practices.
ConceptualUnderstandDemonstrate knowledge and understanding of the foundations and developments of corporate governance practices and professional ethics in the contemporary business context.
ReflectionApplyDemonstrate the understanding and knowledge of the theories and the ability to apply theories underpinning corporate governance and ethical practices.

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