1. NAME OF COURSE  / MODULE ETHICS AND CORPORATE GOVERNANCE
2. COURSE CODE MGA4033
3. NAME(S) OF ACADEMIC STAFF  
4. RATIONALE FOR THE INCLUSION OF THE COURSE/MODULE IN THE PROGRAMME To impart knowledge of ethics and corporate governance to Accounting students, and as part of Malaysian Institute of Accountants (MIA)’s requirement.
5. SEMESTER & YEAR OFFERED Semester 6 / Year 3
6. TOTAL STUDENT LEARNING TIME (SLT) Face to face:

L T P O
28 26 5

L=lecture ; T=Tutorial; P=Practical; O=Others (Exam)

Total Guided and Independent Learning:

120
7. CREDIT VALUE 120/40 = 3.00 (3 credit); 2+2
8. PREREQUISITE (IF ANY) NIL
9. OBJECTIVES 1.     To provide an understanding of the underlying ethical theories and philosophies, and values in individual, organizational, professional and societal setting.

2.     To apply these ethical principles within the framework of good practice of corporate governance.

10. LEARNING OUTCOMES At the end of the course, learners will be able to:

1.     Identify the ethical and governance issues that is critical in the business environment. (LO1-C3)

2.     Demonstrate the comprehension of theories, concepts and philosophy of ethics and corporate governance by comparing conventional and Islamic perspectives.( LO1-C3, LO3-CTPS3,C3)

3.     Identify alternative course of action relating to ethical and governance 3dilemmas through moral reasoning. (LO1-C3, LO3-CTPS3,C3; LO6-EM2,A4)

11. TRANSFERABLE SKILLS Student should be able to develop a good understanding of ethical issues in the context of individual, organizational, professional and societal setting. Consequently,

students are able to organize these values in their personal life and in their work

environment.

12. TEACHING-LEARNING AND ASSESSMENT STRATEGY Teaching-learning strategy:

  • The course will be taught through a combination of formal lectures, case study, and group discussions. Students’ understanding of the subject matter will be enhanced through project paper on current and significant ethical issues and corporate governance issues.

Assessment strategy:

  • Formative – The use of examination and quizzes will assess the student’s ability to apply theoretical concept in context.
  • Sumative – Students participation in case study discussions and tutorials will demonstrate the students’ comprehension of the ethical and corporate governance issues in the real world. Report and presentation of the project paper will show the ability of the students to relate current issues with the theories.
13. SYNOPSIS The course provides an understanding of the underlying theories and philosophies, and values in individual, organizational, professional and societal setting from convetional and Islamic perspectives. The focus will be on the practical development of skills needed to deal with ethical issues so as to be able to conduct oneself ethically at all times. The application of these principles is best discussed within the framework of a good practice of corporate governance.
14. MODE OF DELIVERY Lectures and tutorial (SCL)
15. ASSESSMENT METHODS AND TYPES
Component %
Continuous assessment 50
Final examination 50
Total 100
16. CONTENT OUTLINE OF THE COURSE/MODULE AND SLT PER TOPIC
TOPIC Lecture Tutorial Test/Quiz/Exam Assignment Assessment(Library Search) Self-study Total
Understanding Business Ethics 2 1 5 8
Moral Reasoning in Business 4 4 5 13
Ethical Framework for Business Environment 4 4 3 11
Professional Ethics 4 4 6 14
Corporate Governance Theories 3 3 4 10
Development of Corporate Governance 3 3 4 10
Framework of Corporate Governance 3 2 3 8
Ethics and Corporate Social Responsibility 2 2 3 7
Code on Corporate Governance 3 3 6 12
Continuous Test/Quiz/Assessment 2 6 7 15
FINAL 3 9 12
TOTAL 28 26 5 6 16 39 120
17. REFERENCES Main references:

1.     Rossouw, D., Van Vuuren, L. Abdul Ghani, A., and Adam, M.Z.A. 2011. Business Ethics. Oxford University Press.

2.     Cheah Foo Seong and Lee Lok Soon. 2009. Corporate Governance in Malaysia: Principles and Practices. August Publishing: Malaysia

Additional References:

1.     ACCA. 2014. Paper P1. Governance, Risk and Ethics, Study Texts. BPP Learning Media.

2.     Securities Commission. 2012. Malaysian Code on Corporate Governance (revised 2012).

3.     Thibodeau, J.C. & Freier, D. 2014. Auditing and Accounting Cases. McGraw-Hill Irwin: Singapore.

4.     Bursa Malaysia. 2001. Listing Requirements of Bursa Malaysia Securities Berhad.

5.     Beekun, R.I. 1997. Islamic Business Ethics. International Institute of Islamic Thought. & Goodword Books.