Universität Wien

040420 KU Corporate Governance und externes Rechnungswesen I (MA) (2022W)

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

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

Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.

Montag 10.10. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Montag 10.10. 13:15 - 14:45 Hörsaal 9 Oskar-Morgenstern-Platz 1 1.Stock
Dienstag 18.10. 08:05 - 09:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Dienstag 18.10. 09:45 - 11:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Dienstag 25.10. 09:45 - 14:45 Digital
Montag 31.10. 08:00 - 09:30 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Donnerstag 03.11. 09:45 - 11:15 Hörsaal 8 Oskar-Morgenstern-Platz 1 1.Stock
Mittwoch 09.11. 09:45 - 16:30 Digital
Dienstag 22.11. 09:45 - 16:30 Digital
Montag 28.11. 11:30 - 13:00 Digital

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 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) 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)

Gruppe 2

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

Lehrende

Termine (iCal) - nächster Termin ist mit N markiert

Attendance is compulsory for this course. Unexcused non-attendance at the first course session will result in a deregistration from the course.

Dienstag 06.12. 09:45 - 11:15 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Dienstag 06.12. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock
Montag 12.12. 09:45 - 11:15 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Montag 12.12. 11:30 - 13:00 Hörsaal 12 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 14.12. 15:00 - 16:30 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Mittwoch 14.12. 16:45 - 18:15 Hörsaal 16 Oskar-Morgenstern-Platz 1 2.Stock
Dienstag 20.12. 09:45 - 13:45 Digital
Dienstag 10.01. 08:00 - 14:45 Digital
Mittwoch 18.01. 13:10 - 20:00 Digital
Dienstag 24.01. 11:30 - 13:00 Hörsaal 15 Oskar-Morgenstern-Platz 1 2.Stock

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 a two parts: an individual examination and one group project (consisting of different parts).
Written examination 60% of total course credit and Group project 40% of total course credit.

Mindestanforderungen und Beurteilungsmaßstab

Presence during all classes is required

Prüfungsstoff

Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.
http://www.centrostudilogos.com/news_ita/upload/uploads/TheoriesOfCorporateGovernancePreface.pdf

Literatur

Literature
Mallin, C, Corporate Governance, Oxford University Press (latest edition)
Selected academic articles
Recommended
Clarke, T. (Ed.) (2004), Theories of corporate governance: the philosophical foundations of
corporate governance. New York, Routledge.

Zuordnung im Vorlesungsverzeichnis

Letzte Änderung: Do 11.05.2023 11:27