Universität Wien

040420 KU Corporate Governance und externes Rechnungswesen I (MA) (2021W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Prüfungsimmanente Lehrveranstaltung
DIGITAL

Zusammenfassung

1 Inwinkl , Moodle
2 Inwinkl , Moodle

An/Abmeldung

Hinweis: Ihr Anmeldezeitpunkt innerhalb der Frist hat keine Auswirkungen auf die Platzvergabe (kein "first come, first served").
An/Abmeldeinformationen sind bei der jeweiligen Gruppe verfügbar.

Gruppen

Gruppe 1

max. 50 Teilnehmer*innen
Sprache: Englisch
Lernplattform: Moodle

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

  • Montag 11.10. 09:45 - 11:15 Digital
  • Montag 11.10. 11:30 - 13:00 Digital
  • Montag 18.10. 09:45 - 11:15 Digital
  • Montag 18.10. 11:30 - 13:00 Digital
  • Montag 25.10. 09:45 - 13:45 Digital
  • Donnerstag 04.11. 09:45 - 16:30 Digital
  • Freitag 05.11. 09:45 - 11:15 Digital
  • Freitag 12.11. 13:15 - 14:45 Digital
  • Freitag 12.11. 15:00 - 16:30 Digital
  • Donnerstag 18.11. 16:00 - 17:00 Digital
  • Montag 29.11. 09:45 - 16:30 Digital

Gruppe 2

max. 50 Teilnehmer*innen
Sprache: Englisch
Lernplattform: Moodle

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

  • Dienstag 30.11. 15:00 - 18:15 Digital
  • Mittwoch 01.12. 15:00 - 18:15 Digital
  • Dienstag 07.12. 09:45 - 13:00 Digital
  • Freitag 17.12. 14:30 - 18:30 Digital
  • Samstag 08.01. 09:45 - 16:30 Digital
  • Montag 17.01. 09:45 - 10:45 Digital
  • Montag 31.01. 09:45 - 16:30 Digital

Information

Ziele, Inhalte und Methode der Lehrveranstaltung

The objectives of this course are to describe the background of corporate governance principles; to illustrate the relationship between legislation and “soft” law (codes) in corporate governance; to examine the existing monitoring and enforcement mechanisms in different EU Member States as far as corporate governance codes are concerned; to obtain an impression of the companies’ perception of the codes. The contents are structured as follows:
I. Theoretical Aspects and Developments
• Theoretical aspects of corporate governance;
• Development of corporate governance codes;
• General background in the European Union;
• Relation between legislation and codes: rules applying to companies;
• Relationship between legislation and codes: rules applying to Shareholders;
• Monitoring and enforcement of corporate governance codes.
II. Analysis of Company Practice within the EU
• Comply-or-explain information;
• Country-specific-observations;
• Board of Directors (Supervisory Board);
• Audit Committees;
• Remuneration.
Type of instruction
Lectures and group discussions; case analysis; workshops.

Art der Leistungskontrolle und erlaubte Hilfsmittel

The examination consists of an online exam in the form of quizzes (E), two seminars with oral presentations and discussions of the given presentations (S1 and S2), one group workshop, and individual participation (W)

o Late submission not in time = 1 grade lower
o Plagarism = fail
o Scheme: until 49,0 % fail (grade 5); 49,5%-62,5% passed (grade 4); 63,0%-75,0% passed (grade 3), 75,5%-87,5% good (grade 2), 88,0%-100% excellent (grade 1).

Mindestanforderungen und Beurteilungsmaßstab

Personal presence is required: first unit; seminars; workshop; feedback session; quizzes

Prüfungsstoff

a) Online exam (quizzes): the relevant parts of academic articles during class discussed as well as specific chapters of the coursebook
b) Seminars: academic articles and company case studies
c) Group workshop and individual participation: company case studies and academic articles

Literatur

Course book: Mallin, C, Corporate Governance, Oxford University Press (latest edition). https://global.oup.com/ukhe/product/corporate-governance-9780198806769?cc=at&lang=en

Selected academic articles (you find them on your course page)

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Fr 12.05.2023 00:12