Program Outcomes of Master of Accounting

Transcription

1 Program Outcomes of Master of Accounting No Programme Outcomes 1 Ability to demonstrate in-depth knowledge and high competency in accounting 2 Ability to apply research skill to solve problems in different areas in accounting 3 Ability to critically analyse financial statements and business reports. 4 Ability to identify opportunities within accounting profession to promote sustainable, socially aware organizations 5 Ability to carry out professional and ethical responsibilities 6 Ability to demonstrate leadership qualities through communicating and working effectively with peers in an organization 7 Ability to generate solutions to accounting problems using analytical and critical thinking skills 8 Ability to manage information and lead the team towards lifelong learning 9 Ability to integrate knowledge in other business-related areas in order to meet professional needs and to apply entrepreneurial skills

2 List of Courses/Modules with Learning Outcomes offered in the Master of Accounting Programme No Name Course/ Module Code Learning Outcomes 1 Advanced Corporate Reporting 2 Performance Measurement and Management BAC Prepare financial statements for complex business situations 2. Analyze complex financial statements for internal and external users 3. Evaluate current developments in corporate reporting 4. Apply knowledge of financial accounting and reporting to practical problems BPM Explain the role of management accountant in the implementation of cost management system for product costing and decision making functions. 2. Apply the appropriate concepts and techniques to different types of management accounting problems 3. Evaluate the methods and techniques used in management accounting system, strategic management accounting and performance management. 3 Advanced Taxation BAC Explain the concept and principles of taxation at all levels 2. Apply the relevant law to determine the tax liability to the various tax entities 3. Apply the law to specialised industries (eg banking, shipping, leasing and insurance) to determine their tax liability 4. Apply the tax knowledge to avoid, reduce or defer tax liabilities in tax planning

3 4 Audit Theory and Practice BAC Explain the environment in which audit and assurance providers operate, including ethical, legal and professional aspects 2. Explain the reports provided by audit and assurance providers, in their various forms to various stakeholders 3. Distinguish various types of auditing such as operational audit, internal audit, audit of specialized industries and audit of public sector. 4. Evaluate current auditing techniques and issues such as EDP auditing, auditor liability, ethical responsibilities and group audits. 5 Advanced Financial Strategy BAC Discuss the roles and responsibilities of financial executives in multinational firms 2. Synthesize the financial strategy in improving firms' performance 3. Evaluate different financial knowledge in financial decision making 6 Entrepreneurship BAC Evaluate the viability of a business idea 2. Prepare a complete business plan 3. Select among multiple business proposals and provide reasoning behind the selection 4. Critically evaluate and revise business plans for improvement. 7 Information System Audit BAC Explain the foundation on the auditing standards and techniques in a computer environment. 2. Apply the knowledge of IS auditing with the focus on external auditing. 3. Evaluate relevant business cases and provide critical review to understand business issues

4 8 Advanced Business Strategy BAC Develop the entrepreneurial mindset to make strategic decisions for implementation 2. Analyze strategy theories, frameworks and methodologies towards successful strategy development and implementation 3. Demonstrate communication, interpersonal and leadership skills 9 Seminar in Accounting Information Systems 10 Corporate Governance and Ethics BAC7104 BAC Explain the business activity performed in the major business cycles and the flow of accounting data and information in those systems 2. Develop detailed business case to support system changes and apply the appropriate tools to support business analysis. 3. Analyze and evaluate a coherent approach to business analysis in designing the accounting information systems for decision making process 1. Discuss the concerns that have been driving the development of ethics expectations 2. Discuss how corporations and professional accountants can develop sound ethical accountability and governance systems 3. Evaluate appropriate values, ethical pitfalls, applicable codes of conduct, code on corporate governance in making ethical decisions in the Malaysian context 4. Evaluate ethics risk management, stakeholder management, workplace ethics, corporate social responsibility reporting and audit, and ethics for international operations.

5 11 Research Methodology BAC Explain the characteristics, types and processes of case study and qualitative research in social science in general and accounting field specifically 2. Formulate the research problem, identify the research questions and objectives of the study 3. Design a case study protocol 4. Apply appropriate data collection methods and analysis strategy for a research project 12 Case Writing & Analysis BAC Apply case Methodology in handling consultancy assignments 2. Apply techniques of SWOT Analysis, SEPT Analysis, TOWS Matrix, Porter s Five Forces Model with effective implementation plans 13 Financial Modelling BAC Apply the Corporate Finance Models in the Corporate Finance, Option Pricing and Portfolio 2. Apply portfolio models making decision 3. Create models for Bonds 14 Research Project BAC Discuss application of the tools of Research methodology 2. Apply consulting skills by using diagnostic studies 3. Develop variables and its testing through development of adequate hypotheses 4. Develop new perspective or substantial original contribution to the body of knowledge 15 Case Study BAC Apply consulting skills by using diagnostic studies 2. Evaluate business strategies through case analysis 3. Develop new perspective or substantial original contribution to the body of knowledge