ACCTING 3504 - Corporate Governance & Accountability III
North Terrace Campus - Semester 2 - 2015
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General Course Information
Course Details
Course Code ACCTING 3504 Course Corporate Governance & Accountability III Coordinating Unit Adelaide Business School Term Semester 2 Level Undergraduate Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Available for Study Abroad and Exchange Y Prerequisites ACCTING 2500 & ACCTING 2501 Restrictions Only available as a 3rd year elective Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture Course Staff
Course Coordinator: Dr George Shan
Course Timetable
The full timetable of all activities for this course can be accessed from .
Week Date Topic Reading Tutorial Questions 1 28 July Financial market, financial reports & corporate governance Rezaee Chapter 1 Rezaee Chpt 1-RQs: 6, 7, 8, 14, 15 & 19; DQ: 5 2 4 August Fundamentals of corporate governance Rezaee Chapter2; Solomon Chapters 1 (pp. 8-20) & 3; Psaros Chapter 3 Rezaee Chpts 2-DQs: 1, 2 & 12; Psaros Chpt 3: 1 & 9 3 11 August Corporate accountability Psaros Chapter 2 Psaros Chpt 2: 1, 2, 3 & 7 4 18 August Roles and responsibilities of board of directors and board committee Razaee Chapters 4 & 5 Rezaee Chpt 4-RQs: 8 & 11;DQ: 9; Rezaee Chpt 5-RQ: 12; DQ:4 5 25 August Roles and responsibilities of management Rezaee Chapter 6 Rezaee Chpt 6-RQ: 9; DQs: 2, 3, 5 & 7 6 1 Sept Roles and responsibilities of regulators and standard setters Rezaee Chapter 7 Rezaee Chpt 7-RQs: 3 & 9; DQs: 3, 4 & 7 7 8 Sept Roles and responsibilities of gatekeepers Rezaee Chapters 8 & 9 Rezaee Chpt 8-RQ: 7; DQs: 2 & 6; Rezaee Chpt 9-RQ: 1; DQs: 4 & 7 8 15 Sept Roles and responsibilities of stakeholders Rezaee Chapters 10 & 11 Rezaee Chpt 10-RQs: 2 & 6; DQ: 8; Rezaee Chpt 11-RQs: 1 & 2 9 6 Oct Technology and corporate governance Rezaee Chapter 12 Rezaee Chpt 12-RQs: 1, 2, 4, 6 & 7; DQs: 1 & 2 10 13 Oct Corporate governance in transition Rezaee Chapter 14; Solomon Chapter 7 Rezaee Chpt 14-RQs: 1 & 2; DQs: 1 & 6 11 20 Oct Emerging issues in corporate governance Rezaee Chapter 15 Rezaee Chpt 15-RQ: 5; DQs: 1, 6 & 7 12 28 Oct Exam review -
Learning Outcomes
Course Learning Outcomes
1. Knowledge and Understanding
This course introduces students how a company is directed and controlled and, in particular, with the role of the directorate and the need to ensure that there is an effective framework for accountability of directors to owners, and provides a full discussion of corporate governance issues taking the broadest view of the corporate governance agenda, including both theory and practice.
2. Learning Outcomes
2.1 Introduction of financial markets, financial reports & corporate governance
2.2 Fundamentals of corporate governance
2.3 Corporate accountability
2.4 Roles and responsibilities of board of directors and board committee
2.5 Roles and responsibilities of management
2.6 Roles and responsibilities of regulators and standard setters
2.7 Roles and responsibilities of gatekeepers
2.8 Roles and responsibilities of stakeholders
2.9 Corporate governance in private and not-for profit organizations (NPOs)
2.10 Corporate governance in transition
2.11 Emerging Issues in corporate governance
3. Communication Skills
The continuing development of good inter-personal and communication skills is important for Commerce graduates. This course seeks to develop students’ abilities to:
3.1 Examine diverse sources of information and identify which components of that information are relevant to the decision to be taken.
3.2 Present information pertaining to corporate governance and its relevant practice.
3.3 Identify and discuss relevant information in a group setting.University Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
University Graduate Attribute Course Learning Outcome(s) Knowledge and understanding of the content and techniques of a chosen discipline at advanced levels that are internationally recognised. 1, 2 & 3 The ability to locate, analyse, evaluate and synthesise information from a wide variety of sources in a planned and timely manner. 1, 2 & 3 An ability to apply effective, creative and innovative solutions, both independently and cooperatively, to current and future problems. 1 & 2 Skills of a high order in interpersonal understanding, teamwork and communication. 3.3 A proficiency in the appropriate use of contemporary technologies. 1, 3.2 & 3.3 A commitment to continuous learning and the capacity to maintain intellectual curiosity throughout life. 1, 2 & 3 A commitment to the highest standards of professional endeavour and the ability to take a leadership role in the community. 1, 2 & 3 An awareness of ethical, social and cultural issues within a global context and their importance in the exercise of professional skills and responsibilities. 3 -
Learning Resources
Required Resources
Rezaee, Z. (2009). Corporate Governance and Ethics, Danvers, MA, Wiley.Recommended Resources
- Psaros, J. (2009). Australian Corporate Governance: A Review and Analysis of Key Issues, Frenchs Forest, NSW, Pearson.
- Solomon, J. (2010). Corporate Governance and Accountability, 3rd ed., Chichester, West Sussex, Wiley.
Online Learning
Course website link:
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Learning & Teaching Activities
Learning & Teaching Modes
This course is taught through seminars
- Lectures – to provide an outline of work to be covered.
- Tutorials/Workshops – to give opportunity for reflection on and the application of materials covered in lectures and assignments and to discuss issues relating to course matter.
- Presentation/Individual assignment – to provide an in-depth analysis of particular issues requiring critical thinking, self researching, problem solving, as well to enhance team work, social skills and verbal/written communication skills.
Workload
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
This course is provided in internal mode and contains:
- 3 hours seminar per week for 12 weeks
The University expects full-time students (i.e., those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course or 13 hours for a four-unit course, of private study outside of your regular classes.
Students in this course are expected to attend all lectures and tutorials/workshops throughout the semester.
Please refer to Access Adelaide for your timetable and enrolment details:
Tutorials/workshops are an important component of your learning in this course. The communication skills developed in tutorials/workshop by regularly and actively participating in discussions/presentations are considered to be most important by the School and are highly regarded by employers and professional bodies.Learning Activities Summary
No information currently available.
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Assessment
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Summary
Assessment Due Date & Time Weighting Rlated Learning Outcome Attendance Weeks 1-12 5% - Tutorial Participation Weeks 1-12 5% 1, 2 & 3 Group Presentation Weeks 4-12 20% 1, 2 & 3 Individual Assignment Tuesday 6 Oct 20% 1, 2 & 3 Final Exam (3 hours closed book) TBA 50% 1, 2 & 3 Total 100% Assessment Related Requirements
- In order to pass this course students must achieve an overall minimum grade of 50% as well as at least 45% in the final exam.
- Any written assignment must be presented using the appropriate Microsoft program, i.e., MSWord, Excel, etc.
- Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing.
- Students in this course are not permitted to take a DICTIONARY (English or English-Foreign) into the examination
Assessment Detail
Assessment details are provided separately.Submission
Presentation of Assignments
- Please must retain a copy of all assignments submitted.
- All individual assignments must be attached to an ‘Assignment Cover Sheet’, which is signed and dated by the student before submission. Lecturers will withhold student’s results until such time as the student has signed the Assignment Cover Sheet.
- All group presentations/assignments must be attached to a ‘Group Assignment Cover Sheet’, which must be signed and dated by all group members before submission. All team members are expected to contribute approximately equally to a group assignment.
Assignment Guidelines including Referencing Details
Communication Skills Guide will have been given to you at the beginning of your program. This guide will assist you structure your assignments. A copy of the guide can also be downloaded from
This publication also provides guidelines on a range of other important communication skills including writing essays and management reports, making oral presentations, writing a literature review, etc. In preparing any written piece of assessment it is important to draw on the relevant ‘literature’ to support critical analysis. Also essential is to reference the literature used. Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism. (Further information on plagiarism is provided later in this course outline.)
The Harvard system is widely used in the Business School. Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.
Late Assignment Submission
Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer-in-charge of the course before the due date. Each request will be assessed on its merits. A late assignment (without prior arrangement) will be penalised by a 10% mark reduction for each day that it is late.
Return of Assignments
Lecturer’s aim to mark and return assignments to students within two (2) weeks of the due date with written feedback. Students are responsible for collecting their marked assignments from either their tutorials or lectures. If assignments aren’t collected after two (2) weeks, the assignments will be available at the Student Hub for two (2) weeks. The remaining assignments will only be posted out to the students, if the correct mailing addresses are on the assignments.Course Grading
Grades for your performance in this course will be awarded in accordance with the following scheme:
M10 (Coursework Mark Scheme) Grade Mark Description FNS Fail No Submission F 1-49 Fail P 50-64 Pass C 65-74 Credit D 75-84 Distinction HD 85-100 High Distinction CN Continuing NFE No Formal Examination RP Result Pending Further details of the grades/results can be obtained from Examinations.
Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.
Final results for this course will be made available through .
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Student Feedback
The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.
SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
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Student Support
- Academic Integrity for Students
- Academic Support with Maths
- Academic Support with writing and study skills
- Careers Services
- Library Services for Students
- LinkedIn Learning
- Student Life Counselling Support - Personal counselling for issues affecting study
- Students with a Disability - Alternative academic arrangements
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangements Policy
- Academic Integrity Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs Policy
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Intellectual Property Policy
- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment Policy
- Reasonable Adjustments to Learning, Teaching & Assessment for Students with a Disability Policy
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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Fraud Awareness
Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.
The 成人大片 is committed to regular reviews of the courses and programs it offers to students. The 成人大片 therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.
