1 Cyfadran Busnes a’r Gwyddorau Ffisegol / Faculty of Business and Physical Sciences Alternative Assessment Module Code AC34120 Module Title Corporate Governance, Risk And Ethics Module Coordinator Ian Birchmore Coursework Tutor Ian Birchmore Coursework Title Exam Technical Difficulties Please email
[email protected] or telephone 01970 622400 between working hours 09.00 – 17.00 (BST) Queries about exam paper Please email
[email protected] between working hours 09.00 – 17.00 (BST). Do not email the Module Co- ordinator Weighting in module 80% Submission Deadline 12:00 pm (midday) BST Tuesday 12th May 2020 Submission information Submission via Turnitin in the 'Assessment and Feedback' folder in Blackboard. Please see below for further help on electronic submission. The name of the submission file must include the module code and your name (E.g. AC34120_JamesVu) Word/length limit 3,000 in total + or – 10% Learning Outcomes to be addressed by the coursework: On successful completion of this module students should be able to: * List, describe, explain, illustrate, compare and contrast alternative: definitions of and approaches to governance; corporate governance and control mechanisms; risks and approaches to risk management; ethical theories and frameworks; and motivations and mechanisms for earnings and image manipulation. * Explain and assess the role of governance in the effective management and control of organisations and of the resources for which they are accountable. * Explain and evaluate the governance role of internal control, review and compliance mechanisms. * Explain and discuss the importance of the proper identification and management of risk. 2 * Explain and discuss the need in business for an ethical framework and values which subsume consideration of the interests the organisation, its stakeholders and society. * Analyse and discuss accounting/business scandals in terms of governance and ethical failure. Written assignments MUST be in your own words. Do NOT take short cuts by copying even the smallest amount of material from anywhere (including the internet, books or another student’s text). This is plagiarism and will be detected. AU procedures and penalties for 'Unacceptable Academic Practice' are strict, see: https://www.aber.ac.uk/en/academic- registry/handbook/regulations/uap/ Electronic Submission (1) Save your work in Microsoft Office or PDF format. (2) Upload the file to Turnitin by selecting ‘Upload’. (3) Check the file submitted is the correct one and the formatting on the preview page is correct. (4) Complete your submission by selecting ‘Submit’ and await an email ‘Confirmation receipt’. Keep this as proof of your submission. Please note that the ‘Blackboard Assignment’ submission points do not provide receipts. Unless otherwise noted above, Turnitin allows you to overwrite your submissions. You are advised to submit your work at least once as a draft well before the deadline in case of last minute problems. Failure to follow this advice may result in a mark of zero if your submission is not uploaded or is in an unreadable format. University policy on late/non-submission Work submitted after the deadline without an extension will be given a mark of zero. 3 ONLINE EXAMINATION SEMESTER TWO 2019/20 ABERYSTWYTH BUSINESS SCHOOL AC34120: CORPORATE GOVERNANCE, RISK AND ETHICS Answer ALL questions STUDENTS MAY SUBMIT ANSWERS TO THIS PAPER IN EITHER WELSH OR ENGLISH Submissions are expected to be about 3,000 words in length in total 4 Question 1 What is the purpose of the UK Corporate Governance Code 2018? Your answer must include specific, detailed references to the Code and relevant theory. (40 marks) Question 2 Critically evaluate the following statement. Creative accounting is a way in which a good accountant can contribute to the company’s success. It is a measure of his/her technical prowess and is to be encouraged. Your answer should draw on relevant examples and reach a clear and fully justified conclusion. (30 marks) Question 3 Dragon Recycling Ltd processes household and commercial waste on a site just outside of Aberystwyth. It receives waste collected from domestic and commercial premises which has been identified as recyclable, sorts it and prepares it for recycling, re-use or landfill. About 20% of the waste is found not to be recyclable and goes to landfill. The board of directors has decided to implement a corporate responsibility programme involving engagement with key stakeholders and has sought your advice. Required a) Briefly explain the concept of a stakeholder. (4 marks) b) List ten significant, different stakeholders in the company on the basis of the answer to part a). (4 marks) c) Develop and present an analytical tool for determining which of the stakeholders identified in the answer to b) above are the key stakeholders. Fully justify the decisions made in designing this analytical tool. (6 marks) PLEASE TURN OVER 5 d) Use the tool developed in c) to identify and rank the key stakeholders in Dragon Recycling Ltd. (8 marks) e) State the core principles of AA1000 and explain their application to corporate responsibility reporting. (8 marks) (Total 30 marks) END OF PAPER
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