20 credits at level HE7
This module aims to provide a critical understanding of environmental and ethical issues which are becoming increasingly significant for governments and businesses.
This module will examine the demands of shareholder/ stakeholder values, the impact of business ethics, sustainability and long-term accountability through the use of business reporting and auditing. This latter issue is expanded on by examining how financial crime is detected using this process and the problems associated with its prosecution.
The module will provide students with the knowledge and skills necessary to critically analyse the aforementioned issues and appreciate how corporate and social responsibility plays a pivotal role in business sustainability and accountability
Environmentally related business issues
Employee conditions/ health & Safety issues
Regulatory issues and the financial sector
Understanding financial crime
The problems faced when prosecuting financial crime
Corporate Governance/ Business regulation
Corporation Tax/ cross border harmonisation of policies
Performance measurement/Executive remuneration and reward systems
Sources of finance - soveriegn wealth funds/ private equity/ hedge funds
Private finance initiatives/ publuc private partnerships
The delivery will be a mixture of lectures and seminars
The outcomes will be assessed by an assignment and an exam
The learner will be expected to achieve high standards of communication and presentation, including standards of written and spoken English; also, to demonstrate effective use of information sources.
Course work consisting of an individual case study based report of 2,00 words -Assessment value= 50%
Time constrained unseen exam of three hours containing six questions, of which four must be attampted, each worth 25% of total potential marks - Assessment value = 50%
when you have successfully completed this module you will:
to demonstrate that you have achieved the learning outcome you will:
|1.||Be able to critque the ideas and issues relating to corporate Social Responsibility.||Present a well developed clear and original argument. Evidence all relevant ideas and creative links between them should be evident to demonstate distinctive and creative thinking.|
|2.||Be able to evaluate the concepts relating to the field of Corporate Social Responsibility.||Present a thorough and insightful evaluation of the concepts, informed by consideration of both major and minor issues.|
|3.||Be able to critically analyse information and data relating to issues of Corporate Social Responsibility.||Present a comprehensive analysis of information and interpretation of data, drawing on a wide range of theories and sources.|
|4.||Be able to critically reflect on your own learning and development during the course of the module study process.||Present a wide ranging reflection on your own learning and development, with strengths, weaknesses and needs evaluated in relation to current and future practice.|
Your achievement of the learning outcomes for this module will be tested as follows:
|Description||Individual case study assignment of 2,000 words. A research methodology must also be provided to reflect learning and development associated with the assessment.||Time constrained unseen exam of three hours - 4 questions from choice of 6|
There are no prerequisites for this module.
No restrictions apply.
All reading materials on based on the latest editions:
Comer, M, (1998)"Corporate Fraud", Aldershot: Gower.
Croall, H.,(2001)"Understanding White Collar Crime", Milton Keynes:Open Univ. Press.
Doig, A, (2006)"Fraud", Devon: Willam.
Gowthorpe, C and Blake, J,(1998) “Ethical Issues in Accounting”, Oxford: Routledge.
Monbiot, G, (2000) "Captive State", London: Macmillan.
Slapper, S and Tombs, S, (1999)"Corporate Crime", London: Longman
Zadek, S, (1997)"Building Corporate Accountability: Emerging Practices",London: Earthscan.
Pickett, K. H., (2002) "Financial Crime Investigation and Control", New York: Wiley.
The Company Lawyer
Corporate Governance: An International Review
Environmental Acounting and Auditing Reporter
Journal of Financial Crime
Students are advised to refer to all professional accounting journals
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