ObjectivesTo provide students with the opportunity to broaden and deepen their knowledge of advanced concepts in accounting theories and practices in national and international contexts. To provide students with the opportunity to examine and critically analyse the impact and implications of the Internationalisation of accounting practices. To provide students with the opportunity to analyse the role of accounting information and financial data in an international 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.
Entry requirementsEntry Qualifications 2.1 First degree or equivalent IELTS 6.5, OR TOEFL (PB) 570, OR TOEFL (CB) 230, OR Cambridge Proficiency Grade C OR IELTS 6.0, OR TOEFL (PB) 540, OR TOEFL (CB) 207, OR Cambridge Proficiency Grade C AND Successful completion of a pre-sessional English course offered at the University of Essex of at least 8 weeks.
Academic titleMSc International Accounting
Course description
Course Description
The MSc in International Accounting aims to deepen thinking about advanced topics in accounting in international contexts. Students develop a vision and understanding of the changing role and perception of international accounting within the context of changing global markets, competition and shifting societal values.
Modules and Options
The lists of modules below represent the range of options available for each year of study. This may not be a complete list of the options you will study, and may be subject to change, so please contact the department for further details.
Stage 1
ASSET PRICING
AUDIT THEORY
BANK STRATEGY AND RISK
BEHAVIOURAL FINANCE
BUSINESS ETHICS AND ACCOUNTABILITY
Compulsory: INTERNATIONAL FINANCIAL REPORTING
Compulsory: ISSUES IN FINANCIAL REPORTING
Compulsory: MANAGEMENT ACCOUNTING
CONTEMPORARY EUROPEAN MANAGEMENT
Core: INTERNATIONAL MANAGEMENT ACCOUNTING
Core: MSC/MA DISSERTATION
Core: RESEARCH METHODOLOGIES IN ACCOUNTING AND MANAGEMENT
CORPORATE FINANCE
CRITICAL MARKETING
CRITICAL PERSPECTIVES ON MANAGEMENT KNOWLEDGE
DERIVATIVE SECURITIES
EXCHANGE RATES AND INTERNATIONAL FINANCE
FINANCIAL MODELLING
INTERNATIONAL MANAGEMENT
ISSUES IN CORPORATE GOVERNANCE
MANAGEMENT IN ORGANISATIONS
MANAGEMENT PSYCHOLOGY
MODERN BANKING
PERSPECTIVES ON CORPORATE GOVERNANCE
PHILOSOPHY OF MANAGEMENT AND ACCOUNTING
PORTFOLIO MANAGEMENT
PRODUCTION AND PERFORMANCE
PROFESSIONALISM AND THE ACCOUNTANCY PROFESSION
RESEARCH METHODS IN FINANCE: FOUNDATIONS IN FINANCE
STRATEGIC ANALYSIS OF FINANCIAL STATEMENTS: A CASE STUDY APPROACH
TECHNOLOGY AND INNOVATION
Teaching and Assessment Methods
A: Knowledge and Understanding
Learning Outcomes
A2 : The role and nature of accounting theories and practices and financial reporting information in businesses in national and international contexts;
A3 : The role and nature of management accounting information and accounting practices in businesses located in various settings
A4 : The impact and implications of the Internationalisation of accounting practices and various competing approaches to international accounting issues
A5 : Epistemological and social scientific influences and interpretations of accounting and international accounting
A6 : 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
A7 : In-depth understanding of particular areas in which the student has chosen to specialize
Teaching Methods
Learning/teaching methods/strategies
Outcomes A1-A6 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-A6.
Lectures and seminars introduce the required theories and understandings to facilitate students exploration the character, contexts, practices and interpretations of accounting and international accounting 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
Informal:
Outcomes A1-A6 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-A6 are formally assessed via unseen written examinations and coursework assignments.
B: Intellectual/Cognitive Skills
Learning Outcomes
B2 : Capacity to appraise theoretical ideas.
B3 : Assimilate and synthesise advanced theories and concepts from a variety of relevant frameworks.
B4 : Formulate logical and coherent arguments
B5 : Interpret and critically evaluate empirical evidence.
B6 : Plan and undertake a substantial piece of independent research.
Teaching 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 and international 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
Learning Outcomes
C3 : Analyse and evaluate accounting data in national and international contexts
C4 : Evaluate the strengths and limitations of different approaches to cost and management information
C5 : Analyse and evaluate accounting data in national and international contexts
C6 : Access and retrieve information from a variety of primary and secondary sources
C7 : Research and written presentation skills
C8 : Carry out independent research
Teaching 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 international 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
Learning Outcomes
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
D6 : Time management, task prioritisation and working to deadlines.
Teaching 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