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Unit of study_
ACCT3031: International Corporate Governance
2024 unit information
This unit of study examines the role of the board of directors in ensuring the success and sustainability of a corporation. It draws on case studies of international corporate scandals and corporate collapses to explore how authority and decision making within corporations is directed and controlled. Specific issues examined in this unit of study include the role and functions of a board and its sub-committees, executive performance management, corporate reporting and accountability mechanisms, and the audit process. Students develop a thorough understanding of how boards of directors, shareholders and other stakeholder groups interact and shape corporate practice and disclosure.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Undergraduate |
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| Academic unit | Accounting |
| Credit points | 6 |
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Prerequisites:
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BUSS1030 |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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Students are expected to have an understanding of the underlying principles and rules of accounting and be able to apply them in the context of business scenarios. |
At the completion of this unit, you should be able to:
- LO1. Examine alternate approaches to 'corporate governance' involving the establishment of arrangements affecting the conduct of an organisation, and the organisation's relationship with external stakeholders.
- LO2. Review the formal responsibilities of participants in the management of corporations: directors, managers, auditors, and regulatory bodies.
- LO3. Explore and evaluate recent literature on arrangements and practices intended to improve the conduct and management of organisations or in establishing safeguards for stakeholders.
- LO4. Examine instances of breakdowns in governance arrangements, e.g. in the wake of company failures, or in the aftermath of official investigations.
- LO5. Evaluate the view of a corporation under corporations law in contrast to contemporary corporate practice, e.g. separate legal entity compared to corporate groups.
- LO6. Explore what types of arrangements (and views about the role of stakeholders) may be appropriate for different types of organisations.
Unit availability
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