Registry
Module Specifications
Archived Version 2013 - 2014
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Description This module is designed to introduce students to the broad role of accountants in the current business environment. It will provide students with an overview of the range of responsibilities that a business has in the current environment and an understanding of the social and environmental factors (sustainability responsibilities) which impact on the work of accountants and the role of accountants in corporate governance (legal responsibilities). The module will also develop students moral thought processes (ethics) that come with corporate responsibility. In addition the module should allow for the development of research and presentation skills. | |||||||||||||||||||||||||||||||||||||||||
Learning Outcomes 1. Recognise responsibilities that a business has in the current business environment. 2. Demonstrate an understanding of the social and environmental (sustainability) factors which impact on the work of accountants. 3. Understand and evaluate specific organisational approaches to sustainability accounting and reporting. 4. Demonstrate an understanding of sustainability assurance 5. Demonstrate an understanding of the role of accountants in corporate governance. 6. Recognise and evaluate corporate governance issues within organisations. 7. Demonstrate an understanding of the moral thought processes (ethics) that come with sustainability issues and corporate governance for accountants. 8. Work together as part of a team to identify, research, analysis and present on the broad issues that face accountants in the current business environment. | |||||||||||||||||||||||||||||||||||||||||
All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml |
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Indicative Content and
Learning Activities Corporate ResponsibilityDefinitions of corporate responsibility; range of business responsibilities; Carroll pyramid….SustainabilityDefinitions of sustainability; importance of sustainability; driving factor for businesses, role of accountants; sustainability accounting; sustainability reporting; sustainability assurance; case studies….Corporate GovernanceDefinitions of corporate governance; importance of corporate governance; areas of business affected by corporate governance; role of accountants; case studies….Role of ethics in sustainability & corporate governanceSocial responsibility and ethical decisions in business… | |||||||||||||||||||||||||||||||||||||||||
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Indicative Reading List | |||||||||||||||||||||||||||||||||||||||||
Other Resources None | |||||||||||||||||||||||||||||||||||||||||
Programme or List of Programmes |
AF | BA in Accounting & Finance |
- See the module specification for AC333 in 2003 - 2004
- See the module specification for AC333 in 2004 - 2005
- See the module specification for AC333 in 2005 - 2006
- See the module specification for AC333 in 2006 - 2007
- See the module specification for AC333 in 2007 - 2008
- See the module specification for AC333 in 2008 - 2009
- See the module specification for AC333 in 2009 - 2010
- See the module specification for AC333 in 2010 - 2011
- See the module specification for AC333 in 2011 - 2012
- See the module specification for AC333 in 2012 - 2013
- See the module specification for AC333 in 2013 - 2014
- See the module specification for AC333 in 2014 - 2015
- See the module specification for AC333 in 2015 - 2016
- See the module specification for AC333 in 2016 - 2017
- See the module specification for AC333 in 2017 - 2018
- See the module specification for AC333 in 2018 - 2019
- See the module specification for AC333 in 2019 - 2020
- See the module specification for AC333 in 2020 - 2021
- See the module specification for AC333 in 2021 - 2022
- See the module specification for AC333 in 2022 - 2023
- See the module specification for AC333 in 2023 - 2024
- See the module specification for the current year