Accounting (ACCT) 390

Corporate Governance and Accountability (Revision 1)

ACCT  356 course cover

Permanently Closed, effective July 3, 2018

Delivery Mode: Individualized study online (with eTextbook and hardcover textbook)

Credits: 3

Area of Study: Applied Studies
(Business and Administrative Studies)

Prerequisite: ACCT 253 and ACCT 351

Faculty: Faculty of Business

ACCT 390 is not available for challenge.


This course is designed to provide students with a thorough grounding in a number of key introductory and advanced topics of corporate governance theory, research, and practice (including associated reporting and regulation). Students will become familiar with and critique the academic literature in the area and develop their ability to integrate and synthesise between topics in order to enter usefully into current debates and to suggest potentially fruitful avenues for development.


  • Lesson 1: Corporate Governance – An Introduction
  • Lesson 2: Theoretical Frameworks
  • Lesson 3: For-Profit Corporate Governance – The Codes and Best Practices
  • Lesson 4: For-Profit Corporate Governance – The Effective Board
  • Lesson 5: For-Profit Corporate Governance – The International Models
  • Lesson 6: For-Profit Corporate Governance – The Institutional Investors
  • Lesson 7: For-Profit and Non-Profit Corporate Governance – Transparency and Internal Control
  • Lesson 8: Non-Profit Corporate Governance – Codes and Best Practices
  • Lesson 9: Non-Profit Corporate Governance – The Models for Best Practice
  • Lesson 10: Non-Profit Corporate Governance – The Effective Board
  • Lesson 11: For-Profit Corporate Accountability – Corporate Social Responsibility
  • Lesson 12: For-Profit Corporate Accountability – Current Trends
  • Lesson 13: The Future of Corporate Governance


Your final grade in ACCT 390 is determined by a weighted average of the grades you receive on three written assignments and a Final Examination. To receive credit for in ACCT 390, you must achieve a minimum grade of “D” (50 percent) on the Final Examination and an overall grade of D or better for the entire course.

Assignment 1 Assignment 2 Assignment 3 Final Exam Total
10% 20% 20% 50% 100%

The final examination for this course must be taken online with an AU-approved exam invigilator at an approved invigilation centre. It is your responsibility to ensure your chosen invigilation centre can accommodate online exams. For a list of invigilators who can accommodate online exams, visit the Exam Invigilation Network.

To learn more about assignments and examinations, please refer to Athabasca University's online Calendar.

Course Materials


Registration in this course includes an electronic textbook. For more information on electronic textbooks, please refer to our eText Initiative site.

Fishel, D. (2014). The book of the board: Effective governance for non-profit organisations (3rd ed.) Annandale, AU: The Federation Press.

Colley, J., Stettinius, W., Doyle, J., & Logan, G. (2005). What is corporate governance? New York: McGraw-Hill. - eText

A print version of the eText may be available for purchase from the publisher through a direct-to-student link provided on the course website; you can also acquire the textbook on your own if you wish.


Gibney, A. (Producer). (2005). Enron: The smartest guys in the room [Documentary]. United States: PBS.

Ferguson, C. (Producer/Director/Writer). (2010). Inside job [Motion picture]. United States: Sony Classics.

Other Resources

All other learning resources will be available online.

Opened in Revision 1, January 12, 2016.