The course has a modular structure and you will study 3 core and 2 elective units over the first two terms. In the final term you will complete a dissertation giving you the opportunity to analyse an international accounting issue in depth.
See an example autumn timetable from 2015 here.
Core course units:
International Financial Accounting
You will develop your knowledge and understanding of contemporary issues in the theory and practice of international financial accounting and in the context of society. Through case studies, student-led presentations and written assignments you will undertake an in-depth examination of international differences in accounting, tools of financial analysis and international conceptual frameworks.
International Management Accounting
You will gain a critical awareness of issues in management accounting together with an understanding of related social, organisational and international influences. You will cover performance management and investment appraisal in an international context, perspectives on culture, control and accountability, the transition to a knowledge and service-based business environment and empirical studies of differences in management accounting across countries.
Dissertation Preparation and Research Methods
This unit helps prepare you for your dissertation. You will recognise and critically evaluate approaches to management research and the assumptions upon which they are based. This will equip you to make justified choices as to appropriate quantitative/qualitative research methods for data collection and subsequent analysis. You will then be able to conduct research, and evaluate primary and secondary data sources in a systematic and critically reflective manner.
You will also evaluate potential limitations to research investigation and applications and develop a coherent and appropriate research proposal, recognising the ethical implications of research investigations and their impact upon findings.
The dissertation is an excellent opportunity to analyse an international accounting issue in depth. By the end of the dissertation, you will be able to plan and manage a project, define aims and objectives, identify appropriate data sources and collection methods be aware of and deal with potential pitfalls, execute a dissertation plan, and construct an effective argument .
Elective course units (subject to availability):
Comparative International Accounting
You will explore the causes and nature of international differences in financial reporting; international standards in major countries, major practical issues facing multinational companies. The convergence of China, Japan and the US with International Standards will also be examined and the effects of differences on capital markets, and how companies and analysts cope with them.
Creative Accounting and Impression Management
You will consider the nature of the international reporting environment and examine the roles, needs and characteristics of lay and expert readers of financial reports. You will examine impression management and explore rhetorical, literary and cultural theory perspectives in the critical study of financial reporting documents.
Sustainability & Accounting
You will develop your knowledge and understanding of contemporary issues in the theory and practice of sustainability accounting and accountability.
Foundations of Modern Management (Induction week course only)
You will be introduced to management in an integrative manner by identifying five elements important to the commercial success of an organisation: customers, shareholders, employees, numbers and technology.
On completion of the course you will have:
- Knowledge & understanding of – in the context of society & organizations:
- issues in international financial & management accounting
- more specialised and rapidly developing issues, including communication issues, comparative international accounting or sustainability.
- Transferable skills including the ability to:
- critically evaluate accounting documents
- critically evaluate relevant academic literature
- employ different research methodologies
- evaluate and employ a variety of accounting-based techniques
- undertake report-writing, presentations, group work and IT.