Ethics Governance and Law
| Module title | Ethics Governance and Law |
|---|---|
| Module code | BEA3031DA |
| Academic year | 2025/6 |
| Credits | 20 |
| Module staff |
| Duration: Term | 1 | 2 | 3 |
|---|---|---|---|
| Duration: Weeks | 10 |
| Number students taking module (anticipated) | 50 |
|---|
Module description
In the dynamic landscape of modern business, where financial transactions weave a complex tapestry of economic interactions, the pillars of ethics, governance, and law stand tall as the guardians of integrity in accounting practices. As custodians of financial information, accountants play a pivotal role in shaping the economic narrative of organisations. However, the mere crunching of numbers is not enough; the ethical compass guiding these financial custodians is equally crucial. This module explores how ethics, governance, and law forms the bedrock upon which the credibility and reliability of financial information rest.
In this intricate dance between numbers and principles, the importance of ethics, governance, and law in accounting emerges as a beacon that not only ensures financial transparency but also safeguards the trust that society places in the financial systems that underpin our global economy. Join us on a journey to unravel the intricate interplay of these forces, where numbers meet morality, and integrity becomes the cornerstone of financial stewardship.
Module aims - intentions of the module
The aim of the Corporate & Business Law (English) syllabus is to develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary.
Intended Learning Outcomes (ILOs)
ILO: Module-specific skills
On successfully completing the module you will be able to...
- 1. Critically evaluate the principles of legal, professional, and ethical frameworks including regulations regarding money laundering, criminal finance, data protection, health and safety, computer misuse and cybercrime.(K8)
- 2. Critically analyse the importance of taxation in society and its impact on government policy.(K17)
ILO: Discipline-specific skills
On successfully completing the module you will be able to...
- 3. Critically evaluate internal and external factors relevant to the operational compliance of the organisation with all necessary legal, professional and ethical frameworks.(S7)
ILO: Personal and key skills
On successfully completing the module you will be able to...
- 4. Act with professional judgment and values. Apply ethical standards in making informed decisions about the courses of action that are appropriate to their business or their client including acting in the public interest.(B6)
- 5. Act with professional scepticism including a questioning mind, being alert to conditions which may indicate a possible misstatement due to error or fraud and a critical assessment of evidence.(B5)
Syllabus plan
- Essential elements of the legal system
- The law of obligations (contract and tort)
- Employment law
- The formation and constitution of business organisation
- Capital and the financing of companies
- Management, administration and regulation of companies
- Legal implications relating to companies in difficulty or in crisis
- Governance and ethical issues relation to business
Learning activities and teaching methods (given in hours of study time)
| Scheduled Learning and Teaching Activities | Guided independent study | Placement / study abroad |
|---|---|---|
| 20 | 180 |
Details of learning activities and teaching methods
| Category | Hours of study time | Description |
|---|---|---|
| Scheduled Learning and Teaching Activities | 20 | 4 masterclasses and 4 webinars |
| Guided online study | 40 | Reading, research, web based activities on ELE? |
| Workplace | 120 | Work activities |
Formative assessment
| Form of assessment | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|
| Scenario case study Ethics Governance and law | 4 Artefacts | 1-5 | Written |
Summative assessment (% of credit)
| Coursework | Written exams | Practical exams |
|---|---|---|
| 0 | 100 | 0 |
Details of summative assessment
| Form of assessment | % of credit | Size of the assessment (eg length / duration) | ILOs assessed | Feedback method |
|---|---|---|---|---|
| Exam | 100 | 180 | 1-5 | written |
Details of re-assessment (where required by referral or deferral)
| Original form of assessment | Form of re-assessment | ILOs re-assessed | Timescale for re-assessment |
|---|---|---|---|
| Exam | Exam | 1-5 | Referral/deferral period |
Re-assessment notes
Deferral – if you have been deferred for any assessment you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of deferral will not be capped and will be treated as it would be if it were your first attempt at the assessment.
Referral – if you have failed the module overall (i.e. a final overall module mark of less than 40%) you will be expected to submit the relevant assessment. The mark given for a re-assessment taken as a result of referral will be capped at 40%
Indicative learning resources - Basic reading
Basic reading:
- Davies, Worthington & Micheler (2021) Gower’s Principles of Modern Company Law, 11th edition, London: Sweet & Maxwell
- ACCA Corporate & Business Law England Study Text : Kaplan Publishing
- ACCA Financial Reporting Study Text : Kaplan Publishing
Web-based and electronic resources:
- ELE – Faculty to provide hyperlink to appropriate pages
| Credit value | 20 |
|---|---|
| Module ECTS | 10 |
| Module pre-requisites | None |
| Module co-requisites | None |
| NQF level (module) | 6 |
| Available as distance learning? | Yes |
| Origin date | 25/03/24 |
| Last revision date | 07/03/2025 |
