UNIVERSITY OF YORK UNDERGRADUATE PROGRAMME REGULATIONS

Transcription

1 UNIVERSITY OF YORK UNDERGRADUATE PROGRAMME REGULATIONS This document applies to students who commence the programme(s) in: Awarding institution University of York Department(s) The York Management School Award(s) and programme title(s) BSc (Hons) Accounting, Business Finance and Management Academic year Teaching institution University of York Level of qualification Level 6/Honours Interim awards available Certificate of Higher Education (Level 4/Certificate) Diploma of Higher Education (Level 5/Intermediate) Generic Generic Length and status of the programme(s) and mode(s) of study Programme BSc (Hons) Accounting, Business Finance and Management Length (years) and status (fulltime/part-time) Face-to-face, campus-based Mode Distance learning Other 3 years full-time Yes No N/A Programme accreditation by Professional, Statutory or Regulatory Bodies (if applicable) The programme has been accredited by the Institute of Chartered Accountants in England and Wales (ICAEW). The professional accreditation enables those who have graduated from the degree to claim exemption from a number of the Professional Stage papers of the ACA syllabus. 1

2 Educational aims of the programme The educational aims of the programme are: - to develop the intellectual and practical skills required to study how the design and operation of accounting systems affect, and are affected by, individuals, organisations, markets and society. - to develop the intellectual and practical skills required to analyse and evaluate organisations and their management - preparation for a career in accounting and finance or in a business and management environment - enhance lifelong skills and personal development to contribute to society 'Preparation for accounting and finance or business and management' includes the development of a range of specific business knowledge and skills, together with the improved self-awareness and personal development appropriate to employability and graduate careers in accounting/finance/business with the potential for management positions and to employability in general (see below). The emphasis of the programme is upon providing a sound theoretical and intellectual basis to the study of accounting, finance and management. This is important as not every graduate of the BSc (Hons) in Accounting, Business Finance and Management will engage subsequently in an accounting, finance or management career, or will have entered directly from secondary education. Therefore, lifelong learning skills include the development and enhancement of a range of general transferable intellectual and study skills (specified below), which, while being highly appropriate to a career in accounting/finance/business, are not restricted to this. Intended learning outcomes for the programme and how the programme enables students to achieve and demonstrate the intended learning outcomes This programme provides opportunities for students to develop and demonstrate knowledge and understanding qualities, skills and other attributes in the following areas: Knowledge and understanding of: A: Knowledge and understanding 1. the main technical language and practices of accounting (for example, financial accounting; auditing; taxation), and of a range of alternative practices of accounting (for example, alternative valuation approaches, alternative performance measurement approaches) 2. theories and practice regarding managerial accounting control systems, and their importance for managing, measuring and controlling performance of organisations The following teaching, learning and assessment methods enable students to achieve and to demonstrate the programme learning outcomes: Learning/teaching methods and strategies (relating to numbered outcomes): lectures 1-9 seminars 1-9 group work 6-8 directed reading 1-9 use of the virtual learning environment 1-9 use of contemporary case studies 3, 6 and 8 2

3 3. current systems of corporate governance and key aspects of UK company law, and how these relate to accounting and business practice 4. the underlying principles of the UK tax system and the application of those principles 5. theories and empirical evidence concerning the operation of capital markets, and of their significance for organisations and society 6. the broad range of areas of business management and the relationships between these, their application and their importance in an integrated framework. These broad areas include: markets, customers, finance, people, operations, communication and information technology, business policy and strategy and pervasive issues, for example sustainability, globalisation, corporate social responsibility, diversity, business innovation, creativity, enterprise development, knowledge management and risk management 7. organisations, the internal aspects, functions and processes, including their diverse nature, purposes, structures, governance, operations and management, together with the individual and corporate behaviours and cultures that exist within and between organisations 8. the effect of the external environment upon organisations at local, national and international levels, and the impact of the external environment upon strategy, management and sustainability of organisations 9. research methods appropriate to the academic study of accounting, finance and management Able to: B: (i) Skills - discipline related 1. demonstrate cognitive skills of critical thinking, analysis and synthesis with respect to the relation between accounting, finance and management theory and practice. This includes the capability to Types/methods of assessment (relating to numbered outcomes): closed examinations 1-9 closed examinations with pre-seen case studies 6-8 coursework essays 1, 3, 6, 7, 8, 9 Learning/teaching methods and strategies (relating to numbered outcomes): seminars 1-7 supervised independent business planning project 6-7 3

4 identify assumptions, evaluate statements in terms of evidence, to detect false logic or reasoning, to identify implicit values, to define terms adequately and to generalise appropriately from both management theory and practice 2. prepare and analyse financial reports on the basis of an understanding of financial principles and key legal and professional standards which are applicable to financial reports 3. analyse and evaluate management accounting control systems, and prepare internal management accounting information using a variety of contemporary techniques 4. compare and contrast alternative corporate governance systems, and evaluate cases where there have been failures of governance 5. situate accounting practice in its social, economic and political context and within business and management 6. engage in effective problem solving and decision making using appropriate quantitative and qualitative skills including identifying, formulating and solving business problems in a business and management setting 7. evaluate and assess a range of managerial options together with the capacity to apply ideas and knowledge to a range of situations 8. demonstrate effective communication, oral and in writing, using a range of media which are widely used in business such as the preparation and presentation of business reports 9. demonstrate ability to conduct research into accounting, finance and management issues, either individually or as part of a team for projects/essays/presentations. This requires familiarity with and an evaluative approach to a range of business data, sources of information and appropriate methodologies Types/methods of assessment (relating to numbered outcomes): group presentations 6-9 case study analysis and synthesis 6-9 coursework essays 1,3, 4, 5 closed examinations 1-3 and 6-8 reflective statements 6-8 group business plans 2 and 6-9 Able to: B: (ii) Skills - transferable 1. think critically, analyse and synthesise sources of information 2. demonstrate effective communication, oral and in Learning/teaching methods and strategies (relating to numbered outcomes): seminars 1-9 supervised group project 6-9 4

5 writing, using a range of media which are widely used in society 3. demonstrate numeracy and quantitative skills including data analysis, interpretation and extrapolation. 4. use effective self-management in terms of time, planning and behaviour, motivation, self-starting, individual initiative and enterprise 5. demonstrate effective performance, within a team environment, including leadership, team building, influencing and inter-personal skills 6. use interpersonal skills of effective listening, negotiating, persuasion and presentation 7. demonstrate the capacity to deal with ambiguity and uncertainty Able to: Types/methods of assessment (relating to numbered outcomes): presentations 3-5 and 7 reflective statements 1-3 and 5-7 group reports 1-3 and 7 course work essays 1-3 and 7 closed examinations with a pre-seen case study 1-3 and 7 case development and problem formulation and recommendations 1-3 and 7 peer assessment 4 C: Experience and other attributes 1. work with others in a team, communicate persuade and have interpersonal sensitivity 2. learn for oneself and improve self awareness to engage in self-managed lifelong learning 3. adapt and have a flexible approach to study and work 4. identify and work towards targets for personal academic and career development 5. evaluate performance Learning/teaching methods and strategies (relating to numbered outcomes): personal development planning Types/methods of assessment (relating to numbered outcomes): not assessed Relevant Quality Assurance Agency benchmark statement(s) and other relevant external reference points (e.g. National Occupational Standards, or the requirements of Professional, Statutory or Regulatory bodies) QAA benchmark statement for General Business Management and QAA benchmark statement for Accounting: Both available at ICAEW profesiional syllabuses available at: r_exams University award regulations To be eligible for an award of the University of York a student must undertake an approved programme of study, obtain a specified number of credits (at a specified level(s)), and meet any other requirements of the award as specified in the award requirements, programme information, and other University regulations (e.g. payment of fees). Credit will be awarded upon passing a module s assessment(s) but some credit may be awarded where failure has been compensated by achievement in other modules. The University s award and assessment regulations specify the University s marking scheme, and rules governing progression (including rules for compensation), reassessment, award requirements and degree classification. The award and assessment regulations apply to all programmes: any exceptions that that relate to this programme are approved by University Teaching Committee and are recorded at the end of this document. 5

6 Departmental policies on assessment and feedback Detailed information on assessment (including grade descriptors, marking procedures, word counts etc.) is available in the written statement of assessment which applies to this programme and the relevant module descriptions. These are available in the student handbook and on the Department s website: Information on formative and summative feedback to students on their work is available in the written statement on feedback to students which applies to this programme and the relevant module descriptions. These are available in the student handbook and on the Department s website: Are electives permitted? Can a Languages For All (LFA) module be taken ab initio (i.e. beginner level) in Stage 1? In stage 3 of the programme (see overview of module choices by stage for details) No 6

7 Diagrammatic representation of the programme structure by stage, showing the distribution and credit value of core and option modules Stage 1 Autumn Term Spring/Summer Term Understanding Arguments in Management (30 credits) Financial Accounting (10 credits) Management Accounting (10 credits) Quantitative Methods Management and the Business Environment: Economic Theory and Practice Behaviour in Organisations Qualitative Methods for Accounting and Management (10 credits) All stage 1 modules are core modules 7

8 Stage 2 Autumn Term Spring/Summer Term Financial Management and Financial Reporting Advanced Quantitative Methods Strategic Management Corporate Finance Business Planning Governance and Audit All stage 2 modules are core modules 8

9 Stage 3 Autumn Term Advanced Financial Reporting* Spring/Summer Term Management Accounting Control Systems* Capital Markets* Critical Perspectives on Accounting and Finance* Option modules Select TWO of the following modules: Taxation Systems Company Law Employment Relations: Here and Abroad Employee Ownership and Governance Management and Gender Managing and Leading Change Management of Technology Managing Risk in a Global Context Strategy in Context: Theory and Practice Business Consultancy Projects Decision and Information Analysis Or Dissertation (40 credits) (research methods teaching for the dissertation begins in Autumn term) *Stage 3 core modules 9

10 Overview of modules by stage Stage 1 Core module table Module title Module code Credit level 1 Credit Prerequisites Assessment value 2 rules 3 Timing and format of main assessment (AuT Autumn Term, SpT- Spring Term, SuT Summer Term) Financial Accounting MAN00012C 4 10 N/A N/A Closed exam - SpT 1 Management Accounting MAN00013C 4 10 N/A N/A Closed exam SuT 5-7 Management and the Business MAN00010C 4 20 N/A N/A Closed exam - SpT 1 Environment: Economic Theory and Practice Qualitative Methods for Accounting and MAN00008C 4 10 N/A N/A Assignment SuT Management Quantitative Methods MAN00011C 4 20 N/A N/A Closed exam Spt 1 & SuT 5-7 Behaviour in Organisations MAN00001C 4 20 N/A N/A Individual short assignment SpT Group assignment SuT Understanding Arguments in Management MAN00009C 4 30 N/A N/A 6 Seminar papers AuT/SpT/SuT. Closed exam SuT 5-7 Stage 2 Core module table Module title Module code Credit level Credit value Prerequisites Assessment rules Timing and format of main assessment Financial Management and Financial MAN00004I 5 20 N/A N/A Closed exam - SpT 1. Closed exam SuT 5-7 Reporting Strategic Management MAN00008I 5 20 N/A N/A Closed exam - SpT 1 Governance and Audit MAN00005I 5 20 N/A N/A Assignment SpT Assignment SuT Business Planning MAN00001I 5 20 N/A N/A Group report SuT. Group presentation SuT Individual reflective statement SuT. Peer assessment SuT Advanced Quantitative Methods MAN00012I 5 20 N/A N/A Lab exercises SpT/SuT. Mini-project SuT. Closed exam SuT 5-7 Corporate Finance MAN00002I 5 20 N/A N/A Closed exam SpT 1 1 The credit level is an indication of the module s relative intellectual demand, complexity and depth of learning and of learner autonomy (Level 4/Certificate, Level 5/Intermediate, Level 6/Honours, Level 7/Masters) 2 The credit value gives the notional workload for the module, where 1 credit corresponds to a notional workload of 10 hours (including contact hours, private study and assessment) 3 Special assessment rules P/F the module marked on a pass/fail basis (NB pass/fail modules cannot be compensated) NC the module cannot be compensated NR there is no reassessment opportunity for this module. It must be passed at the first attempt 10

11 Stage 3 Core module table Module title Module code Credit level Credit value Prerequisites Assessment rules Timing and format of main assessment Management Accounting Control Systems MAN00012H 6 20 N/A N/A Closed exam - SuT 5-7 Capital Markets MAN00004H 6 20 N/A N/A Closed exam - SpT 1 Critical Perspectives on Accounting and MAN00006H 6 20 N/A N/A Assignment SuT Finance Advanced Financial Reporting MAN00001H 6 20 N/A N/A Closed exam SpT 1 Option modules Module title Module Credit Credit Prerequisites Assessment Timing and format of main assessment code level value rules Company Law MAN00003H 6 20 N/A N/A Closed exam SuT 5-7 Taxation Systems MAN00020H 6 20 N/A N/A Closed exam SuT 5-7 Employment Relations: Here and Abroad MAN00010H 6 20 N/A N/A 4 Seminar Papers SpT/SuT Employee Ownership and Governance MAN00009H 6 20 N/A N/A Seminar paper SpT. Assignment SuT Management and Gender MAN00011H 6 20 N/A N/A Portfolio and final presentation debate SuT Management of Technology MAN00013H 6 20 N/A N/A Open assignment SuT Business Consultancy Projects MAN00019H N/A Group presentation & report SpT. Individual Report - SuT Decision and Information Analysis MAN00018H N/A Group presentation & Assignment SuT Managing and Leading Change MAN00022H 6 20 N/A N/A Open Assignment - SuT Strategy in Context: Theory and Practice MAN00016H 6 20 N/A N/A Group presentation of preliminary findings SpT. Individual assignment SuT Managing Risk in a Global Context MAN00014H 6 20 N/A N/A Closed exam SuT 5-7 Dissertation MAN00021H 6 40 N/A N/A Dissertation SuT 11

12 Additional year variants e.g. year in Europe, year in industry N/A Replacement year variants Students on all programmes may apply to spend Stage 2 on the University-wide North America/Asia/Australia student exchange programme. Acceptance onto the programme is on a competitive basis. Marks from modules taken on replacement years count toward progression and classification. Transfers out of or into the programme Students on the BSc Accounting, Business Finance and Management degree may transfer at the end of the 1st year to the BA Management or BSc Management degree providing they are in good academic standing (i.e. have passed all first year modules). Exceptions to University Award Regulations approved by University Teaching Committee Exception None Date approved N/A Quality and Standards The University has a framework in place to ensure that the standards of its programmes are maintained, and the quality of the learning experience is enhanced. Quality assurance and enhancement processes include: the academic oversight of programmes within departments by a Board of Studies, which includes student representation the oversight of programmes by external examiners, who ensure that standards at the University of York are comparable with those elsewhere in the sector annual monitoring and periodic review of programmes the acquisition of feedback from students by departments, and via the National Student Survey. More information can be obtained from the Academic Support Office: Departmental Statements on Audit and Review Procedures are available at: Date on which this programme information was updated: Departmental web page: 7 th December Please note The information above provides a concise summary of the main features of the programme and the learning outcomes that a typical student might reasonably be expected to achieve and demonstrate if he/she takes full advantage of the learning opportunities that are 12

13 provided. Detailed information on the learning outcomes, content, delivery and assessment of modules can be found in the module descriptions. The University reserves the right to modify this overview in unforeseen circumstances, or where the process of academic development, based on feedback from staff, students, external examiners or professional bodies, requires a change to be made. Students will be notified of any substantive changes at the first available opportunity. 13