Ethics and Corporate Governance
Description
The module aims to give students a thorough understanding and in-depth knowledge of the role, history and relevance of ethics and corporate governance in a professional, organizational and societal context in carrying out the role of the accountant/auditor for a modern business.
Learning Outcomes
Review and synthesise ethical considerations with individual and professional values and judgements in a business context, in compliance with the best interests of society and the accounting profession
Illustrate the factors causing the introduction and frequent modification of corporate governance procedures
Appraise the principles influencing the frameworks, codes and systems of corporate governance nationally and internationally
Review the significance of potential conflicts of interest between owners and other stakeholders of public and family owned businesses