Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LM Ethics, Governance and Regulation in Treasury
SchoolBirmingham Business School
Department Finance
Module Code 07 36330
Module Lead Dr Thomas (Jing-Ming) Kuo
Level Masters Level
Credits 20
Semester Semester 2
Restrictions None
Contact Hours Lecture-30 hours
Seminar-10 hours
Guided independent study-160 hours
Total: 200 hours
Description This module investigates the role of Treasury policy, procedures and performance measures in treasury management. It also explores treasury reporting and operations for a variety of organisations, as well as analyses the framework and content of treasury policy documents. The purpose and principles of reporting measures, both internal and external, are demonstrated and the key accounting regulations which impact on treasury operations are considered. Further, the key drivers of the legislation and regulation of corporate governance and treasury operations, and the wider organisation, are discussed. Operational risk and control, as well as ethics and codes of practice from professional bodies, such as the ACT, are also considered. Finally, the module establishes the IT system requirements needed to maximise the value added by treasury. It also analyses a range of IT solutions for treasury management, including security and controls, and how effective project management can successfully integrate IT systems into the treasury function.
Learning Outcomes By the end of the module students should be able to:
  • Critically explain ethics and corporate governance theories and their application;
  • Critically explain the principles, importance and detailed application of treasury policy, procedures and reporting in order to support their development and implementation in practice;
  • Apply corporate governance and regulatory controls and policies to manage treasury and show how they enable treasury to be carried out in an efficient and ethical manner;
  • Review and critically assess the fundamental principles of financial reporting and taxation relating to treasury in order to support the preparation and analysis of financial reports, tax analysis and financial and business analysis; and
critically assess and recommend appropriate IT solutions for different treasury requirements and describe the project management steps required for their successful implementation and security controls.
Assessment 36330-01 : Digital Presentation : Presentation (15%)
36330-02 : Oral Debate : Presentation (15%)
36330-03 : Individual Assignment : Coursework (70%)
Assessment Methods & Exceptions Main assessment:
12 minute group digital presentation (15%),
A group oral debate (15%)
3,000 word individual assignment (70%).

Students who fail the module resit the failed component(s) only.
7 minute individual digital presentation (15%),
1,000 word individual assignment on the debate topic (15%)
3,000 word individual assignment (70%).
Reading List