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Accounting

Course overview

(MSc) Master of Science
Accounting
Current
University of Essex
University of Essex
Essex Business School
Colchester Campus
Masters
Full-time or part-time
Accounting
None
None
MSC N40024
http://www.essex.ac.uk/students/exams-and-coursework/ppg/pgt/assess-rules.aspx
25/07/2017

A 2:2 degree in Accounting or related subject.

Degree must include at least one module in Financial Accounting from the list below within the last two years of degree study:

Accounting I, Accounting II, Advanced Accounting, Company Accounts, Company Financial Statements, Company Financial Statement Analysis, Corporate Accounting, Corporate Reporting, Financial Reporting, Intermediate Accounting, Issues in Financial Accounting/Reporting

Degree must also include at least one module in Management Accounting from the list below within the last two years of degree study:

Budgeting, Capital Investment Decisions, Cost Accounting, Financial Management, Financial/Managerial Decision Making, Issues in Managerial Accounting, Management Control Systems, Managerial Accounting, Strategic Management Accounting

If English is not your first language, we require IELTS 6.5 overall with a minimum component score of 5.5

Additional Notes

The University uses academic selection criteria to determine an applicant’s ability to successfully complete a course at the University of Essex. Where appropriate, we may ask for specific information relating to previous modules studied or work experience.

External Examiners

Dr Chandana Gnanapriya Alawattage
University of Aberdeen Business School
Professor

External Examiners provide an independent overview of our courses, offering their expertise and help towards our continual improvement of course content, teaching, learning, and assessment. External Examiners are normally academics from other higher education institutions, but may be from the industry, business or the profession as appropriate for the course. They comment on how well courses align with national standards, and on how well the teaching, learning and assessment methods allow students to develop and demonstrate the relevant knowledge and skills needed to achieve their awards. External Examiners who are responsible for awards are key members of Boards of Examiners. These boards make decisions about student progression within their course and about whether students can receive their final award.

eNROL, the module enrolment system, is now open until Monday 21 October 2019 8:59AM, for students wishing to make changes to their module options.

Key

Core You must take this module You must pass this module. No failure can be permitted.
Core with Options You can choose which module to study
Compulsory You must take this module There may be limited opportunities to continue on the course/be eligible for the degree if you fail.
Compulsory with Options You can choose which module to study
Optional You can choose which module to study

Year 1 - 2019/20

Exit Award Status
Component Number Module Code Module Title Status Credits PG Diploma PG Certificate
01 Options from list Optional 0 Optional Optional

Year 2 - 2020/21

Exit Award Status
Component Number Module Code Module Title Status Credits PG Diploma PG Certificate
01 BE981-7-FY MSc/MA Dissertation Core 60 Compulsory
02 BE951-7-AU Research Methods in Accounting Core 20 Compulsory Compulsory
03 Options from list Compulsory with Options 0 Optional Optional

Exit awards

A module is given one of the following statuses: 'core' – meaning it must be taken and passed; 'compulsory' – meaning it must be taken; or 'optional' – meaning that students can choose the module from a designated list. The rules of assessment may allow for limited condonement of fails in 'compulsory' or 'optional' modules, but 'core' modules cannot be failed. The status of the module may be different in any exit awards which are available for the course. Exam Boards will consider students' eligibility for an exit award if they fail the main award or do not complete their studies.

Programme aims

To provide students with the opportunity to broaden and deepen their knowledge of advanced concepts in accounting theories and practices.

To provide students with the opportunity to analyse the role of accounting information and financial data in a business environment.

To equip students with a knowledge of advanced research methodologies covering quantitative or qualitative approaches to empirical research.

To provide students with the advanced knowledge and skills to enable them to proceed to independent, self-directed research.

To develop students' critical and analytical skills, which will prepare them for employment in a managerial capacity in a business environment or for employment in an education environment

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 The role and nature of accounting theories and practices and financial reporting information in businesses in national and international contexts;
A2 The role and nature of management accounting information and accounting practices in businesses located in various settings
A3 Epistemological and social scientific influences and interpretations of accounting and international accounting
A4 An in-depth understanding of, the various research methodologies available to investigate accounting issues in business organizations, and the influences of these methods on the understandings generated
A5 In-depth understanding of particular areas in which the student has chosen to specialize
Learning Methods: Outcomes A1-A5 are acquired through lectures, seminars, group and individual tasks, and directed independent study.

The development of the dissertation in consultation with a supervisor provides an additional opportunity for achieving learning outcomes A1-A5.

Lectures and seminars introduce the required theories and understandings to facilitate students’‘ exploration the character, contexts, practices and interpretations of accounting and related issues, while demonstrating and encouraging a critical and reflexive approach.

Directed independent study and reading, along with individual and group tasks, enable the further exploration of the relevant areas Students are expected to extend and enhance the knowledge and understanding they acquire from lectures and classes by regularly consulting library materials relating to course.
Assessment Methods: Assessment methods Informal: Outcomes A1-A5 are informally assessed via group work and oral presentations.

The associated informal feedback provided enable students to explore and enhance their understandings, and develop presentation skills Formal: Outcomes A1-A5 are formally assessed via unseen written examinations and coursework assignments.

B: Intellectual and cognitive skills

B1 Capacity to appraise theoretical ideas.
B2 Assimilate and synthesise advanced theories and concepts from a variety of relevant frameworks.
B3 Formulate logical and coherent arguments
B4 Interpret and critically evaluate empirical evidence
B5 Plan and undertake a substantial piece of independent research
Learning Methods: Skills B1-B4 are acquired and enhanced primarily through directed independent study, reading, group and individual tasks given for their courses, although lectures and seminars provide a means for teachers to demonstrate these skills through examples.

Students’‘ independent study and preparation for tasks involves the reading, interpretation and critical evaluation of relevant accounting theories and the analysis of empirical evidence.

Lecturers provide necessary feedback on student work.

Lecturers also engage students outside the classroom through office hours, appointments and emails.

Skill B5 is acquired through the work that students do for the dissertation.

The dissertation further provides an opportunity for students to acquire skills B1-B4
Assessment Methods: Informal: Skills B1-B4 are informally assessed via group work and oral presentations.

The associated informal feedback provided enable students to explore and enhance their understandings, and develop presentation skills Formal: Skills B1-B4 are formally assessed via unseen written examinations and coursework assignments.

Msc Dissertation provides a further opportunity to assess skills B1-B4 Skills B5 is assessed through dissertation

C: Practical skills

C1 Analyse and evaluate financial statement information
C2 Evaluate the strengths and limitations of different approaches to cost and management information
C3 Analyse and evaluate accounting information in wider context
C4 Access and retrieve information from a variety of primary and secondary sources
C5 Research and written presentation skills
C6 Plan and undertake independent research
Learning Methods: Skills C1-C6 are acquired and enhanced primarily through the work that students do for their courses, although lectures provide a means for teachers to demonstrate these skills through examples.

Skill C6 is further acquired through the work that students do for the dissertation.

The dissertation further provides an opportunity for students to acquire skills C1-C5
Assessment Methods: Informal: Skills C1-C5 are informally assessed through group work and oral presentations along with the associated informal feedback.

This further enable students to explore and enhance their understandings, and develop research and presentation skills Formal: Skills C1-C5 are formally assessed via unseen written examinations and coursework assignments.

This enables the demonstration of the relevant theories of accounting and empirical evidence and facilitates the demonstration of a critical and reflexive approach to empirical evidence.

Skill C6 is assessed through the dissertation and course work

D: Key skills

D1 Communicate ideas and arguments in a coherent and effective manner.
D2 Use information technology, such as word processing, databases, the web and econometric packages, to download and analyse financial and economic data.
D3 Manipulate numerical data and apply appropriate statistical or econometric techniques
D4 Problem-solving and analytical skills
D5 Time management, task prioritisation and working to deadlines
Learning Methods: Verbal communication skills (D1) are developed primarily through group tasks involving oral presentation and group discussion in the lecture.

Written communication skills (D1) are developed primarily through small group project reports and individual tasks.

Problem solving and Numeracy skills (D3-D4) are developed principally through specific problem based exercise and project given to the students.

IT skills (D2) are developed as individual tasks require extensive research involving web-based material, internet and various electronic medias.

Planning and organisation, enterprise and resourcefulness (D5) are essential to any learning process dependent on independent study and to some extent individual advice from teachers.

These skills are further developed as students pursue the learning activities associated with their courses
Assessment Methods: The assessment of the majority of key transferable skills forms an integral part of the overall assessment of the accounting degree schemes; however the approach to assessment varies.

Written communication skills, problem solving, numeracy and IT skills are assessed directly throughout the degree programme.

Personal skills are assessed through coursework.

Verbal communication skills are not formally assessed although feedback on communication skills forms part of the formative feedback provided on small group tutorial presentations


Note

The University makes every effort to ensure that this information on its programme specification is accurate and up-to-date. Exceptionally it can be necessary to make changes, for example to courses, facilities or fees. Examples of such reasons might include a change of law or regulatory requirements, industrial action, lack of demand, departure of key personnel, change in government policy, or withdrawal/reduction of funding. Changes to courses may for example consist of variations to the content and method of delivery of programmes, courses and other services, to discontinue programmes, courses and other services and to merge or combine programmes or courses. The University will endeavour to keep such changes to a minimum, and will also keep students informed appropriately by updating our programme specifications.

The full Procedures, Rules and Regulations of the University governing how it operates are set out in the Charter, Statutes and Ordinances and in the University Regulations, Policy and Procedures.

Should you have any questions about programme specifications, please contact Course Records, Quality and Academic Development; email: crt@essex.ac.uk.