Durham University
Programme and Module Handbook

Postgraduate Programme and Module Handbook 2024-2025

Module ACCT40915: CORPORATE GOVERNANCE

Department: Accounting

ACCT40915: CORPORATE GOVERNANCE

Type Tied Level 4 Credits 15 Availability Available in 2024/2025 Module Cap None.
Tied to N3K109
Tied to N3K209
Tied to N3K409
Tied to N2P609
Tied to N3KC09
Tied to N2P209
Tied to L1T509

Prerequisites

  • None

Corequisites

  • None

Excluded Combination of Modules

  • None

Aims

  • The module aims to provide students with an understanding of:
  • the theoretical underpinnings of corporate governance;
  • the underlying concepts and practice of corporate governance;
  • the academic research in corporate governance informing practice, policy and regulatory debates;
  • the role of corporate governance as a means of accountability in organisations and society;
  • a global and holistic perspective concerning corporate governance.

Content

  • Theoretical positioning of corporate governance
  • Regulation of corporate governance
  • Governance role of board of directors
  • Governance role of audit committees
  • Internal and external audit, risk and internal control
  • Governance of directors remuneration
  • Governance role of ownership structures, specifically focusing on institutional investors
  • Corporate social responsibility and the changing expectations in governance
  • Future of corporate governance

Learning Outcomes

Subject-specific Knowledge:
  • By the end of this module students should have a specialist knowledge and understanding of:
  • Key elements in corporate governance theory and practice;
  • Regulatory debate on corporate governance globally;
  • The governance role of the board of directors;
  • The governance role of internal and external audit in corporate governance;
  • The main features of the director's remuneration debate in governance arenas;
  • The growing influence of institutional investors in re-shaping corporate governance practices;
  • The concept, policies and strategies of corporate social responsibility and the changing expectations in the governance of companies;
  • The contribution of corporate governance research in informing regulatory and policy debate.
Subject-specific Skills:
  • By the end of this module students should be able to:
  • critically appreciate the role of corporate governance in organisations and society,
  • comment on current policy issues and discuss the limits of governance,
  • think through how governance issues are extending out into a wider social arena.
Key Skills:
  • written and verbal communication
  • planning, organising and time management
  • problem solving and analysis
  • presentation skills

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • A combination of lectures, seminars and guided reading will contribute to achieving the aims and learning outcomes of this module.
  • The formative assessment will allow students to reflect upon and present their understanding of the key elements of corporate governance mosaic.
  • The summative written assignment will test students' specialist knowledge and critical understanding of the material covered in the module, and their communication, problem-solving and analytical skills.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 10 Weekly 2 hours 20
Seminars 4 Fortnightly 1 hour 4
Preparation, Reading and Independent Study 126
Total 150

Summative Assessment

Component: Written Assignment Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Individual written assignment 2500 words (max) 100% Same

Formative Assessment:

The formative assessment for this module will consist of small group presentations during seminar sessions. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar or posted on Learn Ultra.


Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University