FACULTY OF ACCOUNTANCY (FPK) PROGRAMMES OFFERED MASTER OF BUSINESS ADMINISTRATION (ACCOUNTING)

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1 FACULTY OF ACCOUNTANCY (FPK) PROGRAMMES OFFERED 1. MBA (Accounting) - Coursework 2. MBA (Professional Accounting) - Coursework 3. MBA (E-commerce) - Coursework 4. MSc (International Accounting) - Coursework 5. MSc (Accounting) - Research 6. MSc (Management Accounting and Planning) - Coursework 7. Ph.D - Research MASTER OF BUSINESS ADMINISTRATION (ACCOUNTING) The Master of Business Administration (Accounting) [MBA (Acct.)] programme is a 45 credit-hour degree programme designed to provide managers with accounting knowledge and experience and enhance managerial skills in a highly competitive business environment. OBJECTIVES The primary objective of this programme is to provide future or incumbent managers with the necessary knowledge, skills and culture for an in-depth analysis and application of decision-making techniques and strategies in the context of contemporary global business environment. The application of accounting knowledge will enhance the analysis and decision- making techniques of the managers. The programme also provides an option for students to pursue a professional qualification as well as a Master s degree simultaneously. UUM is the only Recognized Institution in Malaysia by the ICMA (Australia) providing advanced-level managerial accounting courses in Masters. Students who complete the programme successfully will be conferred the MBA (Acct) Degree. However, they can only carry the CMA designation after fulfilling the ICMA requirement of work experience. General Requirements A bachelor s degree with honours from recognized universities: OR Any certificate or a diploma equivalent to a bachelor s degree or other professional qualifications and/or experience at the post-diploma/degree level, as may be approved by the UUM Senate Specific Requirements Academic or professional qualification in Business Administration or Accounting: OR Working experience in the business administration or accounting fields.

2 Applicants with neither academic nor professional backgrounds in the above fields but fulfill the general requirements may be considered. For this category, the selected candidate will be required to take some basic prerequisite courses. This programme is 45 credit hours, which consist of: Core Courses EEG 5013 PMN 6013 QQP 5023 Managerial Economics Organizational Behaviour and Development Decision Analysis Business Environment Courses PMM 6013 Marketing Management MUL 5033 Legal and Ethical Issues in Business Functional Courses WFM 5013 Corporate Finance KAM 5013 Managerial Accounting KAM 5033 Financial Modeling Integration Courses TIM 5013 Information Technology for Managers PMN 6023 Strategic Management Elective Courses Select any two (2) of the following courses: KAF 5013 Financial Accounting KAL 5033 Seminar in Corporate Governance KAA 5023 Seminar in Auditing KAL 5023 Seminar in Public Sector Accounting and Non Profit Organizations KAS 5013 Seminar in Accounting Information System KAT 5013 Seminar in Taxation KAL 5053 Independent Study KAL 5043 Professional Development KAF 5023 Seminar in International Accounting KAF 5043 Financial Accounting Theory and Reporting Practices KAA 5013 Issues in Auditing and Investigation Select one (1) of the following streams: Stream 1 (Research) KAR 5013 Research Methodology in Accounting KAR 5026 Master s Minor Thesis Stream 2 (Professional ICMA Courses) KAF 5063 Financial Statement Analysis

3 KAM 5053 KAM 5063 Advanced Management Accounting Advanced Strategic Management Accounting MASTER OF BUSINESS ADMINISTRATION (PROFESSIONAL ACCOUNTING) The MBA (Professional Accounting) programme is offered to cater for the increasing demand for a professional and academic qualification. Currently, UUM's MBA and MBA (Accounting) programmes are widely recognised in Malaysia with graduates securing various significant positions in reputable Malaysian companies. The integration of both UUM's MBA and CPA programmes will attract more graduates to pursue the proposed MBA (Professional Accounting) programme. OBJECTIVES Specifically, the objectives of this programme are to provide an opportunity to secure a professional qualification as well as a Masters degree, and to provide an avenue that can accelerate professional development through the short-cut accreditation programme launched by CPA Australia. Other than that, this programme will provide the opportunity towards obtaining international recognition by CPA Australia and local recognition through automatic MIA membership such as CA (M). To be eligible to enroll in the MBA (Professional Accounting) Programme, students must hold a bachelor's degree in accounting (with honours) and be eligible to undertake the CPA Programme according to CPA Australia's requirements. In general, they must have obtained their accounting degrees from local accredited universities or have Australian honours degrees with an accounting major. They must also have relevant working experience in accounting-related fields or finance or business. The curriculum is designed based on the existing structure of the UUM MBA (Accounting) and CPA Australia's programmes. It provides the high standards demanded by the business community with sufficient flexibility to fit the candidate's career objectives. This programme comprises 6 CPA (Australia) modules and 30 credits of coursework as follows: Core Courses EEG 5014 PMN 6013 QQP 5023 Managerial Economics Organizational Behaviour and Development Decision Analysis Business Environment Courses

4 CCG 5013 MUL 5023 Functional Courses PMM 6013 WFM 5013 KAM 5013 Integration Courses TIM 5013 PMN 6023 Communication for Managers Legal and Ethical Issues in Business Marketing Management Corporate Finance Management Accounting Information Technology for Managers Strategic Management Professional Courses - CPA Australia s Modules a) CPA Australia s Compulsory Segments Reporting and Professional Practice Corporate Governance and Accountability Business Strategy and Leadership b) CPA Australia s Elective Segments (Students can choose any three (3) from the listed subjects) Assurance Services and Auditing Business Information Management Financial Accounting Insolvency and Reconstruction Personal Financial Planning and Superannuating Strategic Management Accounting Treasury Taxation Financial Reporting and Disclosure *subject to changes by CPA Australia MASTER OF BUSINESS ADMINISTRATION (E-COMMERCE) The Master of Business Administration (E-Commerce) is offered to avail opportunities to managers to enhance their managerial skills in relation to e-commerce, particularly with the advent of globalisation and the burgeoning use of ICT.

5 A bachelor s degree from a local university or equivalent qualification recognized by the UUM Senate with CGPA of at least 3.00; OR A bachelor s degree from a local university (priority for applicants who have obtained CGPA of at least 2.5 to 2.99) or equivalent qualifications recognized by the UUM Senate with not less than two years relevant working experience; OR A bachelor s degree from a local university (priority for applicants who have obtained CGPA of at least 2.00 to 2.49) or equivalent qualifications recognized by the UUM Senate with not less than three years relevant working experience Proficient in the English Language This programme comprises 45 credit hours of coursework as follows: Basic MBA Courses EEG 5013 Managerial Economics PMN 6013 Organizational Behaviour and Development QQP 5023 Decision Analysis WFM 5013 Corporate Finance KAM 5033 Financial Modeling PMN 6023 Strategic Management Integration Courses PIM 6033 E-Marketing TIJ 6043 Data Communication and Network E-Commerce E-Commerce Courses KAE 5013 Fundamental of Electronic Commerce KAE 5023 e-business Accounting KAS 5043 Managing Information Systems KAE 5033 e-commerce Technology KAS 5053 Corporate Data and Database Management KAE 5043 e-commerce Security and Control KAE 5053 Project (e-business Start-up) MASTER OF SCIENCE (INTERNATIONAL ACCOUNTING) The MSc. (International Accounting) programme is offered by coursework in response to the government's aspiration to achieve the concept of k-economy and to equip students with the skills to deal with issues of ICT, globalisation and the borderless world. The programme therefore, gives emphasis on international issues of accounting and the effects of e-commerce on accounting.

6 OBJECTIVES This programme aims to produce managers of high calibre with an in-depth knowledge of accounting, particularly in the global era. This programme caters not only to Malaysian students but is ideal for international students who want to broaden their depth and frontiers of accounting and management knowledge. Candidates must possess: A bachelor s degree from a local university or equivalent, recognized by theuum Senate, with a CGPA of at lest 3.00; OR A bachelor s degree from a local university (preference will be given to candidates with a CGPA of at least 2.5 to 2.99) or an equivalent degree in other relevant fields recognized by theuum Senate and have at least 3 years job experience; AND Proficient in English Language This programme is 36 credit hours, which comprises: Core Courses KAF 5033 KAF 5043 KAF 5053 KAM 5023 KAS 5023 KAT 5023 KAR 5013 Elective Courses MUL 5013 KAL 5013 KAS 5033 KAM 5043 KAF 5063 KAA 5013 EET 5113 EET 5123 TIM 5013 KAL 5013 Project Paper KAR 5026 Seminar in International Accounting International Perspective of Financial Accounting Theory and Reporting Practices International Financial Management Management Accounting and Control Systems Corporate Accounting Systems and Information Management Contemporary Issues in International Taxation Research Methods in Accounting Legal Environment in Accounting Professional Ethics for Accountants in Global Business Information Systems Control and Audit Strategic Management Accounting Financial Statements Analysis Issues in Auditing and Investigation Theory of International Trade Current Developments in Global Trading Information Technology for Managers Seminar in Corporate Governance Master s Minor Thesis

7 MASTER OF SCIENCE (ACCOUNTING) The Master of Science (Accounting) by Research programme is offered to encourage research and development in the field of Accounting and its relevant fields. In the current era of information expertise in Accounting and Information System is a must for companies to increase their competitive edge. This programme therefore is designed to produce graduates who will be able to hold key positions in industries and use accounting skills and knowledge acquired effectively and creatively. Candidates must possess: A bachelor s degree in Accounting or equivalent, recognized by the UUM Senate, and have at least two years job experience in a related field; OR A bachelor s degree or an equivalent degree in other relevant fields recognized by the UUM Senate and have at least 5 years job experience in accounting at the post-degree level; OR Other qualifications approved by the UUM Senate from time to time. This programme is undertaken fully by research whereby students, under the guidance of a relevant supervisor will be required to write a thesis for which defence must be made at a viva session. Suggested research fields are as follows but this list is not exhaustive: Financial Reporting Auditing Taxation Accounting Information System Public Sector Accounting Management Accounting Corporate Governance Accounting Education Islamic Financial Institution/Islamic Accounting Students will be registered for Master s Research Project by using the code KKZ 8000.

8 MASTER OF SCIENCE (MANAGEMENT ACCOUNTING AND PLANNING) The Master of Science (Management Accounting and Planning) Programme [MSc (MAP)] is offered in collaboration with the Institute of Management Studies (IMS) in Kuala Lumpur. OBJECTIVES This programme aims to produce professionals in the field of financial planning and management accounting. A bachelor s degree from a local university or equivalent qualification recognized by the UUM Senate with CGPA of at least 3.00; OR A bachelor s degree from a local university (priority for applicants who have obtained CGPA of at least 2.5 to 2.99) or equivalent qualification recognized by the UUM Senate with not less than three years relevant working experience; AND Proficient in the English Language This programme comprises eight (8) coursework subjects of 24 credit hours offered by UUM and six (6) Certified Financial Planner (CFP) modules offered by IMS, which allows graduates to carry the dual qualification of a master degree and CFP designation recognized by the Financial Planning Association of Malaysia. Core Course KAM 5023 KAM 5033 KAM 5043 KAS 5023 KAF 5053 PMN 6013 PMM 6013 CCG 5013 Management Accounting and Control Systems Financial Modeling Strategic Management Accounting Information Systems Control and Audit International Financial Management Organization Behaviour and Development Marketing Management Communication for Managers Component of CFP Certification Programme CFP 1 Foundations in Financial Planning CFP 2 Risk Management and Insurance Planning CFP 3 Tax Planning CFP 4 Investment Planning CFP 5 Estate Planning and Retirement Planning CFP 6 Financial Plan Construction and Professional Responsibilities

9 DOCTOR OF PHILOSOPHY This programme aims to produce graduates who are knowledgeable about business culture in all fields and functions of accounting. Graduates are expected to be efficient, skilled and visionary, with ethics, accountability and values, transcending the boundary of knowledge. Candidates granted the status of full candidature (after the qualifying period) shall be given a period of two to four years to complete the Ph.D. Thesis, subject to annual registration procedure and satisfactory progress reports by the supervisor. Candidates seeking admission into the programme should possess a relevant Master's Degree and/or its equivalent from recognized universities. Direct admission into the programme, for e.g. those with First Class Honours in the undergraduate programmes from universities of good standing, can also be considered. Candidates from non-accounting background will be required to take remedial courses and/or audit papers as prescribed by the Faculty of Accountancy, on case-by-case basis, to ensure that the candidates have the requisite accounting knowledge. All candidates admitted into the programme may be required to take four coursework subjects, and to obtain a minimum of Grade B for each subject before being allowed to proceed with the research work. All candidates intending to pursue the Ph.D. programme at UUM will be required to submit a proposal, which will then be examined and reviewed by a special committee before a decision on the acceptance into the programme is made. In order to facilitate the identification of supervisor(s), the proposal must include among others, the following: the major objectives of the research project; the review of the literature; and the research methods to be used, which comprises on data accessibility. This programme is undertaken fully by research whereby students, under the guidance of a relevant supervisor will be required to write a thesis for which defence must be made at a viva session. Suggested research fields are as follows but this list is not exhaustive: Information Disclosure Issues Corporate Governance and Auditing International Accounting Accounting Education Accounting Standards Information Technology and Accounting Management Accounting

10 Public Sector Accounting Accounting Issues for Islamic Financial Institutions Taxation Students will be registered for Ph.D s Research Project by using the code KKZ ENQUIRY For any enquiries, please contact: Dean Faculty of Accountancy Universiti Utara Malaysia UUM Sintok Kedah Phone : / 3934/ 3903 Fax : Website :

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