•Critically evaluate information;

•Apply logic and reasoning; and

•Pursue independent enquiry.

Teaching/Learning Methods and Strategies

Cognitive skills are developed across modules and between stages. A combination of teaching methods is used to enhance these skills. Students are encouraged to evaluate information and think independently throughout their course, in lectures, small group tutorials, and interactive learning sessions.

Methods of Assessment

A combination of assessment
methods including assignments, presentations, class tests and examinations are used to evaluate cognitive skills. Students are awarded marks for their ability to demonstrate critical thinking and originality. Students complete independent practice-oriented research in their final semester.

•Discuss the international dimension, global practices, and cross-cultural aspects of Accounting;

•Demonstrate their professional, ethical, and social responsibilities; and

•Apply conceptual and applied aspects of accounting as an academic discipline, at a breadth and depth appropriate to a Masters programme, meeting the requirements of the Accounting Benchmark Statement.

Evaluate:
•the main current technical language and practices of accounting in the areas of recognition, measurement and disclosure in financial statements; managerial accounting; auditing; business/corporate law; and taxation;

•the alternative theories of income measurement and associated recognition rules and valuation bases, the international context of accounting regulation and alternative managerial accounting approaches to planning, control and decision making;

•the theories and empirical evidence related to the core aspects of accounting, including a familiarity with the latest research developments and issues.

Teaching/Learning Methods and Strategies

The MAcc Advanced Accounting programme follows a structured curriculum which progresses from first year to final year.

A combination of teaching and assessment methods are used to enhance knowledge and understanding including traditional lectures, interactive small group tutorials and weekly workshops.

The international dimension to various issues are included in modules throughout the course, and concerns around ethics, responsibility and sustainability are embedded when discussing topics.

Methods of Assessment

A combination of assessment methods are used to enhance knowledge and understanding including weekly workshops with related assessed work; tutorial portfolio systems where students are required to submit work on a weekly basis; group presentations; case studies, both structured and unstructured; group assignments; individual assignments; class tests; and end of semester examinations.

Relevant discussion of the international and ethical aspects to any subject is also regarded as a positive.

•Understand how accounting informs and is informed by the organisational, economic, social and political contexts in which it operates;

•Record and summarise transactions and other economic events in order to prepare financial statements for incorporated and unincorporated entities;

•Prepare financial analyses and projections, for example, analysis of financial ratios, risk assessment, budgeting, and analyse these for decision making, performance measurement and management control.

Teaching/Learning Methods and Strategies

A combination of teaching and learning methods are used to enhance subject specific skills.

These include traditional lectures, interactive small group tutorials and weekly workshops.

Methods of Assessment

A combination of assessment methods are used to enhance subject-specific skills.

These include weekly workshops, tutorial portfolio system, group presentations, case studies, group assignments, individual assignments, class tests and end of semester examinations.

•Communicate ideas in both written and presentational forms;

•Make effective use of digital technologies;

•Work both independently and in groups;

•Manage their own time and workloads effectively; and

•Engage effectively with contemporary practice.

Teaching/Learning Methods and Strategies

Transferable skills development permeates teaching and learning throughout the programme.

The teaching and learning environment is supportive of the need to assist students in developing and enhancing their communication, IT, team working and employability skills.

Methods of Assessment

Students are asked to prepare and deliver presentations, and structure and write assignments, which encourages them to improve their oral and written communication skills.

These formats also give students experience of using a range of software and allows them to advance their technical abilities.

Some assessments are group based, which helps develop an awareness of how to work as a team, whilst others are individual based, which promotes time management skills.