Corporate Governance and Business Ethics

Study Board of Business Economics

Teaching language: English
EKA: B150161102
Censorship: Second examiner: None
Grading: 7-point grading scale
Offered in: Odense
Offered in: Autumn
Level: Master

Course ID: B150161101
ECTS value: 10

Date of Approval: 17-04-2020


Duration: 1 semester

Course ID

B150161101

Course Title

Corporate Governance and Business Ethics

Teaching language

English

ECTS value

10

Responsible study board

Study Board of Business Economics

Date of Approval

17-04-2020

Course Responsible

Name Email Department
Andreas Ostermaier ostermaier@sam.sdu.dk Institut for Virksomhedsledelse og Økonomi, Accounting

Offered in

Odense

Level

Master

Offered in

Autumn

Duration

1 semester

Recommended prerequisites

Participants need to be familiar with finding literature in SDU’s databases. Prospective participants are strongly recommended to take courses or tutorials offered by the library before the course starts.

Aim and purpose

Corporate governance is the legal and normative framework that rule corporations. It is instrumental in aligning stakeholders' interests, assigning responsibilities, and ensuring accountability.

Corporate governance has turned into a key area of accounting after corporate scandals in the early 2000s and 2008's financial crisis. The purpose of this course is to provide students with an advanced understanding of corporate governance and business ethics.

The course equips students with critical knowledge, skills, and competences for both academic and managerial work in a modern business environment

Content

The course reviews important underpinnings and factors in corporate governance, including
  • the separation of ownership and control;
  • the theoretical foundations of corporate governance and business ethics;
  • the role of regulatory frameworks;
  • elements of corporate governance (e.g., risk management, internal control, internal auditing);
  • emerging topics (e.g., cyber risks, board diversity, sustainability).
Depending on the number of participants and their interests, further contents may be included.

Description of outcome - Knowledge

Students acquire a broad knowledge about corporate governance to enable them, such as
  • to understand ethical conflicts and the need for corporate governance;
  • to identify agents and their interests along with how they interact in firms;
  • to compare corporate governance structures and appreciate legal and cultural influences.

Description of outcome - Skills

Students acquire skills to assess and create corporate governance structures, such as
  • to analyze and evaluate corporate governance structures of firms;
  • to assess the quality of corporate governance structures and judge deviating behavior;
  • to apply their knowledge to contribute to implementing corporate governance.

Description of outcome - Competences

Students obtain competences to help them both in managerial and academic work, such as
  • to apply to state-of-the-art research to develop evidence-based management solutions;
  • to communicate their insights efficiently and argue their point;
  • to challenge their own and others’ analysis and evaluation of corporate governance.

Literature

Introductory readings are posted on BlackBoard. Most of the students’ individual or teamwork relies on recent research papers, which they retrieve from SDU’s databases.

Teaching Method

The course combines different teaching methods, including face-to-face teaching (1), written assignments (2, 3), presentation (4), and structured meetings (5, 6).

The semester starts with face-to-face teaching (1–2 weeks). Then the papers are prepared (about 6 weeks). After submission, the papers are immediately distributed for review and review reports are prepared (about 5 weeks). After submission, the reports are forwarded to be considered in preparing the in-class presentations (about 2 weeks). The findings are presented in January. Feedback is given after the presentation. The time schedule is tentative and may be adjusted.

(1) The teacher introduces the students to topics in corporate governance and business ethics.
(2) The students prepare individually or, depending on the course size, in small teams, papers on a topic in corporate governance.
(3) The students review other students’ or teams’ seminar papers to give them feedback, resulting in a review report on that paper.
(4) The students present their findings to and discuss them with their fellow students.
(5) The students regularly meet, individually or as a team, the teacher in his/her office hours to discuss the progress of their work.
(6) The students receive individual feedback by the teacher on their papers, their reports, and their presentations.

The course his highly interactive and learning success depends critically on full attendance. Personal attendance is therefore mandatory, including when other students or teams present their findings.

Workload

The estimated distribution of the work effort of an average student as follows (in hrs.):
  • Face-to-face teaching: 8 (2x4 or 4x2 in the first weeks of the semester);
  • Meetings with teacher to discuss progress: 5;
  • Meeting with teacher to receive feedback: 1;
  • Preparation of paper: 80;
  • Review of other students’ or teams’ paper: 80;
  • Preparation of presentation of findings: 72;
  • Presentation and discussion of findings as well as discussion of others’ findings: 24.
Total: 270.

Examination regulations

Exam

Name

Exam

Timing

Exam:
Report 1 and 2: During the semester
Oral presentation: January
Reexam: February

Tests

Two written reports (research report and review report) and an oral presentation.

Name

Two written reports (research report and review report) and an oral presentation.

Form of examination

Written report with oral defense

Censorship

Second examiner: None

Grading

7-point grading scale

Identification

Student Identification Card - Date of birth

Language

English

Duration

Oral presentation:
2 students: 45 minutes
3 students 60 minutes

Length

The written report: 20 pages (first written assignment).
The review report on someone else's report: 5 pages (second written assignment).
 
The length of the written assignments and particularly the time for the oral presentation may be adjusted to the number of participants.

Examination aids

All examination aids allowed

Assignment handin

Digital submission via "Digital Exam".

ECTS value

10

Additional information

Two written reports (research report and review report) and an oral presentation.
The reports must be done in groups of 2-3 people (deviations can be made by the teacher).

Additional information about the re-exam
If a student/group fails any part or fails to hand in for the ordinary exam, a new task is assigned to work on individually and submitted in February

Examination form may be altered for the reexamination.

EKA

B150161102

External comment

New course.
Courses that are identical with former courses that are passed according to applied rules cannot be retaken.

Courses offered

Period Offer type Profile Programme Semester
Fall 2020 Optional Strategy and Organization - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Market Anthropology - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Management Accounting / Strategy-Management combination - Odense (Study start September 1st) MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional International Business and Marketing - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Human Resource Management - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional International Business and Management - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Brand Management and Marketing Communication - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Accounting and Finance - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Management Accounting / Organization combination - Odense (Study start September 1st) MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Global Marketing and Consumer Culture - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Innovation and Business Development - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Global Logistics and Supply Chain Management / Organization combination - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Optional Global Logistics and Supply Chain Management / Accounting combination - Odense MSc in Economics and Business Administration | Master of Science (Msc) in Economics and Business Administration | Esbjerg, Odense, Kolding
Fall 2020 Exchange students

Teachers

Name Email Department City
Andreas Ostermaier ostermaier@sam.sdu.dk Institut for Virksomhedsledelse og Økonomi, Accounting Odense

Participant limit

48

URL for MySchedule

3
Monday
17-01-2022
Tuesday
18-01-2022
Wednesday
19-01-2022
Thursday
20-01-2022
Friday
21-01-2022
08 - 09
09 - 10
10 - 11
11 - 12
12 - 13
13 - 14
14 - 15
15 - 16
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