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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:

Accounting

Code ACCT3031
Academic unit Accounting
Credit points 6
Prerequisites:
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BUSS1030
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

This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.

The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.

Session MoA ?  Location Outline ? 
Semester 2 2024
Normal day Camperdown/Darlington, Sydney
Outline unavailable
Session MoA ?  Location Outline ? 
Semester 2 2020
Normal day Camperdown/Darlington, Sydney
Semester 2 2021
Normal day Camperdown/Darlington, Sydney
Semester 2 2021
Normal day Remote
Semester 2 2022
Normal day Camperdown/Darlington, Sydney
Semester 2 2022
Normal day Remote
Semester 2 2023
Normal day Camperdown/Darlington, Sydney

Modes of attendance (MoA)

This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.