Programme aims
1. To develop and acquire the productive and receptive language and study skills needed for successful participation at graduate level in a British university. These include both linguistic and communicative competence skills; academic writing; reading efficiency; summarising, paraphrasing, quoting and referencing skills; avoiding plagiarism; the ability to work independently;.
2. To develop an understanding of critical thinking, including how to construct coherent arguments and enhance reflexivity skills.
3. To provide students with a foundation in intermediate level financial reporting and management accounting, and an understanding of the implications of the broader economic, political, social and cultural context in which management accounting is practised.
4. To encourage and facilitate critical, analytical thinking by students as a vital foundation for subsequent academic study, employment, professional and personal development, and participation in society.
5. To enable students to acquire the personal and key skills they need to develop as autonomous and reflective individuals with the capacity to continue learning.
6. To acquire the knowledge and skills (i.e. critical, analytical, research, problem-solving and study skills; argument and communication) that will not only stand students in good stead for more specialised academic careers, but will also enhance their opportunities for employment in a wide range of other careers.
7. To equip students with the knowledge and skills necessary to pursue a Master's degree in Accounting or Accounting and Finance.
Learning outcomes and learning, teaching and assessment methods
On successful completion of the programme a graduate should demonstrate knowledge and skills as follows:
A: Knowledge and understanding
A1: Improve language accuracy and fluency to C1 level
A2: Recognise and use the appropriate lexical and discourse structures of their subject area
A3: Understand the concept and importance of critical thinking in an academic context
A4: The contexts in which accounting is situated, including the business entity, capital markets and the legal framework
A5: The regulatory framework governing financial reporting in the UK, including the most important requirements of legislation and Financial Reporting Standards
A6: Quantitative and qualitative management accounting systems
A7: Advanced planning, control and decision making models
A8: Alternative managerial accounting approaches to organisational systems, planning and control
A9: Contemporary theories and empirical evidence concerning accounting and capital markets, and accounting and society
A10: Prepare financial statements in accordance with UK GAAP
A11: The role and nature of management accounting information and accounting practices in businesses located in various settings
Learning methods
Lectures and classes Directed reading Individual and group tasks.
Modules are taught through lectures, classes, laboratory classes, seminar discussions, tutorials and student presentations, with both peer and tutor feedback.
Where feasible, input in the EAP modules will be based on material provided by language and content module lecturers, and some classes may be team-taught.
Knowledge of A1-A11 is acquired through lectures, classes, independent reading and coursework.
Assessment methods
Unseen written examinations, assessed essays, class tests, class assignments and presentations.
Assessment tests both basic understanding of concepts and issues and a range of approaches and interpretations.
A1-A3 outcomes are assessed via an extended project in IA933.
This is designed to examine students' ability to produce an extended piece of writing which demonstrates the ability to present a coherent argument based on a range of sources drawn from key texts in the target academic discipline.
A4-A11 outcomes are also assessed by a range of methods including unseen written examinations, assessed essays and other forms of coursework such as case study analysis, and presentations.
B: Intellectual and cognitive skills
B1: Use language accurately and appropriately, using a variety of lexis, grammatical structure and communication strategies
B2: Demonstrate an awareness of the language and discourse structure of their subject area
B3: Synthesise information from a variety of sources with appropriate acknowledgement and integrate this into presentations or written work
B4: Create a structured argument based on appropriate research methods
B5: Develop the ability to be reflective and independent learners
B6: Develop the ability to organise their time in an efficient and effective manner
B7: Bring together data from a variety of relevant sources in order to support an argument
B8: Critically evaluate contemporary theories and empirical evidence, marshal evidence, develop an argument (in writing) and present ideas in a coherent and effective manner
B9: Manipulate and analyse numerical (including financial) data and appreciate the nature and limitations of basic statistical concepts.
Learning methods
Intellectual and cognitive skills B1-B6 are practised in discussion and presentations, as well as through assessed written work.
Students are given advice in tutorials on research skills and have the opportunity to analyse model assignments.
The ability to develop a coherent argument, supported by evidence, is practised in group discussion and is also a requirement of all assessed written work.
All of these skills are taught and reinforced continually by a variety of methods - classes involving pair and group work, individual tutorials, taped lectures and student-led workshops.
Input ranges from print to audio and video materials.
Students also use interactive web-based teaching materials.
Oral presentations are video-recorded and students are given group and individual feedback, from peers and tutors.
B4-B6 are addressed explicitly in classes and included in oral or written feedback.
All skills are introduced and developed through lectures, in-class discussions, essays, and other written and oral assignments.
The teaching environment of seminars, which emphasises student-focused discussion, enables students to develop all skills through discussion and practice, and to receive feedback from peers and tutors.
Essays prepare students for exams.
As the summative assessment for any given module, the exam tests their ability both to demonstrate and to sustain their skills in controlled conditions.
Intellectual and cognitive skills B7-B9 are acquired through lectures, classes, independent reading and coursework.
Assessment methods
B1-B3 students are assessed by two end-of-module class tests on knowledge of grammatical structures, listening and note-taking, and there is also an integrated English for Academic Purposes skills class test covering reading comprehension, vocabulary, writing and academic conventions.
B1-B6 outcomes are assessed via an extended project in IA933.
This is designed to examine students' ability to produce an extended piece of writing which demonstrates the ability to present a coherent argument based on a range of sources drawn from key texts in the target academic discipline.
B7-B9 are assessed by a range of methods including unseen written examinations, assessed essays and other forms of coursework such as case study analysis, and presentations.
C: Practical skills
C1: Demonstrate a range of academic skills, including effective note-taking, summarising, paraphrasing and quoting, accurate listening skills and active participation in class discussion.
C2: Identify, select and gather information using relevant sources, including the library and online searches
C3: Read and evaluate sources critically and offer views based on evidence
C4: Present an argument in oral presentations; plan, draft and revise written assignments in an appropriate style, referenced according to academic conventions
C5: Record and summarise transactions and other economic events
C6: Prepare financial statements in accordance with UK GAAP
C7: Analyse and evaluate financial statements
C8: Prepare and interpret organisational budgets
C9: Perform financial analysis and projections
C10: Prepare costing information
C11: Undertake investment appraisal analysis using DCF and other techniques
C12: Identify and access data from a variety of relevant sources
C13: Present data in an appropriate format
Learning methods
C1 IA 931-933: students practise these skills using audio and video materials.
They are also expected to make notes during classmates’‘ presentations.
They are then required to write up a selection of these notes at a later date, to check their accuracy and effectiveness.
The teaching materials and methodology place great emphasis on pair and group work and student participation - this is explicitly addressed in tutors’‘ reports and students are encouraged to discuss these reports in tutorials.
C2-C3 IA932, IA934: students select texts from a variety of sources for class discussion - these texts are then read for content and also evaluated for the quality and reliability of the evidence they contain and the structure of their argument.
There is also some analysis of the varying requirements of specific academic genres.
C4 IA933: preparation for project work in plenary sessions and in 1:1 tutorials and feedback on process, editing and drafting.
C5-C13 skills are necessary for all of the BE modules.
Assessment methods
Assessment of IA modules is based on a mixture of oral and written assignments which test students' ability to implement these skills effectively.
C5-C13 are assessed by a range of methods including unseen written examinations, assessed essays and other forms of coursework such as case study analysis, and presentations.
D: Key skills
D1: A fundamental aim of the course is effective communication in English; orally, through class participation and presentations, in writing and reading. Skills in the communication of arguments and ideas in a range of different contexts is a specific objective. Students must be able to write clear, concise structured reports.
D2: An ability to perform a variety of word-processing operations and to use the Internet for research. Students use PowerPoint for presentations and communicate with tutors by email e.g. sending drafts of work as attachments. Students are also required to use Moodle. Ability to locate and use on-line catalogues and databases.
D3: Manipulate numerical data and apply basic statistical concepts
D4: An ability to identify and evaluate various source materials, to apply concepts and solve problems, and to work out objectives and priorities. Students should be able to apply knowledge and understanding in order to make judgements and offer solutions in a range of contexts.
D5: Working with others - Pair and group work are an integral part of the course, and peer evaluation is also built in. There are opportunities for group projects in some modules.
D6: Students are encouraged to keep both learner diaries and records of their own learning and to work independently. Students should have the ability to work to briefs and deadlines; take responsibility for their own work; reflect on their own learning and performance and make constructive use of feedback. Improving time management, prioritising critical tasks, meeting deadlines, and evaluating self-learning.
Learning methods
D1 There is a continuous emphasis on effective communication.
Awareness of audience and appropriate linguistic and discourse choices is the focus of all work, especially in writing.
D2 Students are trained in the use of PowerPoint for presentations and in using the Internet for research purposes.
D3 is taught through lectures and reinforced through classes and exercises.
D4-D6 Students are expected to work in pairs and groups on a variety of information- and opinion-gap tasks and analysis of texts.
In presentations students give and receive peer feedback, both oral and written.
Students are encouraged to reflect on their learning, especially in individual tutorials.
Reflective tasks are also part of the coursework requirement.
Assessment methods
D1-D6 are assessed as an integral part of class work and assignments in both IA and BE modules.
Students are required to word process their work and to use PowerPoint for oral presentations.
Peer evaluation and feedback are an important part of the informal assessment of students' performance.
D6: IA931-IA933 include reflective tasks within the assessed work.
D1-D5 also assessed by unseen examinations in BE modules