CORPORATE GOVERNANCE AND ETHICS
2016/2017, Semester 2
School of Business (Accounting)
Modular Credits: 4
To enable students to understand the conceptual framework and key rules, regulations, and guidelines governing the corporate governance of companies in Singapore and internationally.
To enable students to understand the impact the global forces, such as multilateral organisations, foreign governments, multinational corporations and global investors, on corporate governance
To equip students with knowledge of key corporate governance practices, issues and challenges that is relevant to accountants, corporate executives and other industry professionals involved in corporate governance-related work
To enable students to understand the board’s responsibility over the governance of risk and the risk management framework that helps the board to fulfil this role.
To enable students to understand ethical, corruption and fraud risks in Singapore and the region, and the role and limitations of anti-fraud, bribery and corruption programmes in mitigating these risks
FNA1002/ACC1002 and BSP1004
Classes will consist of one three-hour session per week. Many of the classes will be a combination of lecture and case presentations by students. The last week of classes will be for presentation of the case projects.
This module covers corporate governance from a multi-disciplinary perspective, including law, finance, accounting and economics; discusses ethical dilemmas and challenges faced by managers and employees; and examines the tools that organisations use to institutionalise a strong ethical culture and the effectiveness of these tools.
Students who have passed FNA3124 or LL4065 are not allowed to take ACC3611.
Workload Components : A-B-C-D-E
A: no. of lecture hours per week
B: no. of tutorial hours per week
C: no. of lab hours per week
D: no. of hours for projects, assignments, fieldwork etc per week
E: no. of hours for preparatory work by a student per week