BA Honours Sustainable Performance Management Programme handbook
BA Honours Sustainable Performance Management Contents About Manchester Metropolitan University 1 Learn more about the programme 2 Programme overview 2 Access to university facilities 2 Academic tutor support 2 Programme contacts 2 Am I eligible? 3 CIMA prerequisites 3 Programme overview 3 Programme overview 3 Accounting and Management Control Systems unit 3 Ethics and Sustainability Accounting unit 4 Programme format 5 Course format and duration 5 Formative learning 6 Academic requirements 6 Technical requirements 7 System requirements 7 Assignment submission requirements 7 Assessment 8 Assessment methods 8 Assessed work submission dates 8 Resubmission rules 9 Assessment criteria 9 Degree award and classification 10 Accounting and Management Control Systems Unit 11 Introduction 11 Aims 11 Learning outcomes 12 Reading list 12 Ethics and Sustainability Accounting 12 Introduction 12 Aims 13 Learning outcomes 13 Reading list 13 University rules and regulations 14
About Manchester Metropolitan University Manchester Metropolitan University is part of the largest higher education campus in the UK and one of the most extensive education centres in Europe. There are many reasons to study at Manchester Metropolitan University and we re proud to be the most popular* university for applications in the UK. We have over 37,000 students across a range of subjects including accounting and finance, business and management, science and engineering, healthcare and social work, clothing design and technology, art and design, humanities, law and teaching. Offering subject areas that serve industry, commerce and the professions, the University has built up an enviable reputation for providing work-ready graduates with the mix of thinking, problem-solving and practical skills that employers want. We re focused on your career 89% of our graduates go straight into work or further study within six months of graduation. We offer professionally relevant courses which place your future career at the heart of your learning and more than 70 professional associations recognise the quality and practical focus of our courses. You ll benefit from the strong, professionally-focused relationships that our academic staff have built with many organisations and companies at regional, national and international levels. With world-class facilities and dedicated, professional staff, we ensure our students graduate ready for the workplace. Leading the way Based across six sites, including one in Cheshire, our university buildings range from ultra-modern to traditional and offer extensive facilities and vibrant undergraduate communities. With academic roots dating back to the early nineteenth century, Manchester Metropolitan University has a proud tradition of excellence and a reputation for welcoming students from a diverse range of backgrounds, countries and cultures. Our specialist Accounting and Finance research group is part of the Research Institute for Business and Management. The Institute draws together over 50 research active staff and 70 postgraduate researchers and has extensive links with academic institutions worldwide including Europe, America and the Middle-East. Employers tell us they don t just want people who can pass exams, they re looking for graduates who can present themselves well; they re looking for people with confidence and initiative, and we try to embed that into every course that we teach. * Over 52,000 applications received in 2011/12. Data provided by UCAS. Source: DLHE survey 2009 for all respondents available for employment or further study and whose destinations are known. 1
Learn more about the programme Programme overview Welcome to Manchester Metropolitan University s BA Honours degree in Sustainable Performance Management. The BA Honours degree programme offers eligible CIMA students an exciting opportunity to gain an academic qualification from a leading UK business school. The programme has been specifically designed to give students commercial insight and focuses on equipping students with the knowledge and skills to become successful finance and business professionals. The BA Honours degree programme is delivered entirely online and gives students the flexibility to study for a well respected academic qualification. The programme is intended to have a one year duration and covers two units of learning. However, there are no set lecture times and students are able to work through the units at their own pace. This does not mean the student is on their own, with tailored interactive learning material, regular support from specialist academics and the ability to interact with fellow students, the learning experience is a rich and rewarding one. The programme will introduce students to concepts and techniques that will build on their existing CIMA professional education and enable them to gain the award of BA Honours degree at the end of the programme. Access to university facilities As a BA Honours Sustainable Performance Management student you will have access to the following materials and support: Sophisticated online learning materials for your course. Dedicated academic tutor support on each of the programme units. Learning examples and tutor feedback to help hone your skills. Manchester Metropolitan University s extensive business library. Academic tutor support Specialist academic tutors will support you throughout your progress through the learning units in the programme. Your tutors will be specialists in their area with academic and commercial experience to help you gain the most from the programme and achieve your full potential. As well as the student focused learning materials and formative assessment feedback that is provided, your tutors be available to answer questions you may have whilst on your course. Tutors will provide feedback and guidance each week to the most common questions that students have raised. Programme contacts If you are interested in enrolling for the BA Honours degree programme or have any other questions please contact our administration team on: Email Cima.degree.enquiry@mmu.ac.uk Telephone +44 (0)161 247 6054 2
Am I eligible? Programme overview CIMA prerequisites You must be a registered CIMA student or member and have attained a pass mark in all 3 papers at the Management level of the Professional syllabus. This does not include exemptions. Pass marks at the Management level are recognised for papers taken from the 2005 revision of the Professional syllabus up until the present time. To be eligible for the degree, at least one of your pass marks at the Management level must be from a paper taken no earlier than May 2005. If you have: 1 Passed the Management level papers, or the equivalent, and sat the exams before May 2005; and/or 2 Been exempted from any of the Management level papers. You may sit these Management level papers from the current Professional Syllabus in order to be eligible for the degree. This will not affect your exam paper pass status with CIMA. If you would like to take this option please contact CIMA directly. Programme overview The BA Honours degree in Sustainable Performance Management is designed to equip students with the skills and knowledge to become effective finance and business professionals. The programme covers two units, Accounting and Management Control Systems and Ethics and Sustainability Accounting. Each unit covers a range of academic material and is concentrated on the commercial application of the knowledge and techniques. Accounting and Management Control Systems Unit management control is a critical function in organisations. Management control problems can lead to large financial losses, reputation damage, and possibly even to organisational failure to have a high probability of success, organisations must maintain good management control organisations that have not achieved good control, either because they have not implemented an MCS or because they have not implemented one well, are likely to face severe repercussions Merchant & Van der Stede (2007) Management Control Systems: Performance Measurement, Evaluation and Incentives As the above statement indicates, achieving good management control - which includes utilising an organisation s management accounting systems - is a vital element in successful entities. We can all, I m sure, think of recent instances where an organisation s management (accounting) controls have proved to be weak - Barings Bank? Enron? World- Com? Farepak? Northern Rock? XL.Com? Lehman Bros? Woolworths? Setanta? Toyota? British Airways? BP? Goldtrail-Sun4U-Kiss Flights? 3
4 Achieving such effective control in today s complex and volatile economic environment, however, means that management accountants are faced by some considerable challenges - and also, it can be argued, by some significant opportunities too (see Poundland, for example). With this situation in mind, the overall approach taken by this course is to identify some of the most notable performance issues faced by organisations. Then, by drawing on both conceptual and empirical (realworld!) perspectives, the means by which management accounting systems can be best developed to assist and support the management control of these operations is considered. These are interesting and challenging times for management accountants. Indeed, a number of important new management accounting techniques have been developed in recent years, while the relevance and usefulness of some of the more traditional management accounting tools are being increasingly questioned. It is certainly a field in which both students and practitioners alike are strongly advised to keep themselves up-to-date with current ideas and emerging developments - or risk being left dangerously behind. Welcome then to the somewhat unpredictable world of Accounting for Accounting and Management Control Systems. Ethics and Sustainability Accounting Unit In the past accounting has often been seen as an activity solely concerned with finance, measurement and rules. This has certainly been the core of the role of the accountant in practice. However, in a world concerned with global warming, water and resource shortages and decreasing biodiversity, not to mention human suffering and a disavowal of basic human rights in many parts of the world, there is an increasing role for accountants to play. As long ago as 1987 the Brundtland Report to the United Nations called for a more sustainable future through sustainable development which it defined as development that meets the needs of the present without compromising the ability of future generations to meet their own needs. In the twenty plus years since the report more and more organizations around the globe have become sustainability aware. There has been a huge growth in corporate social responsibility and organizations are, for a variety of reasons, keen to measure the benefits accruing from their CSR activities and to report on their activities. Accountants, and management accountants in particular, are key participants in both these areas. Providing information for decision makers is a core activity for management accountants and developing key performance indicators and producing pertinent management reports are part and parcel of their raison d etre. In a world urgently looking for sustainable development it is time for accountants to step up to the plate. This course explores sustainability reporting, stakeholder engagement, full cost accounting and organizational change in the light of sustainability. It also visits ethical theory with a view to understanding why individuals and subsequently organizations act the way they do and what this might mean for sustainability. Beyond this the course content and assessment strategy has been designed to encourage you to develop your research and presentation skills. You are encouraged to develop and present coherent arguments in the form of written work and a video presentation.
Programme format Course format and duration The BA Honours degree in Sustainable Performance Management programme is made up of two units, Accounting and Management Control Systems and Ethics and Sustainability Accounting. In order to complete the programme, both units must be studied and their assignments passed. The programme is designed to last for one year, with the units studied one after another. Once students have submitted assignments for their first unit of study and the assignment submission period has closed, the second unit of study is then open for students to begin. The next enrolment period for the programme is between 30th January 2012 and 4th March 2012. The programme formally starts on 12th March 2012. From the formal start of the programme your tutor will be available to pose questions to and provide you with guidance, right the way up until the assignment submission period. However, if you have successfully enrolled on the course before the formal start date, you will be able to access the online learning environment and begin your studies if you choose to. Each unit comprises of 20 sessions of online learning. Each session comprises of approximately one hour of taught learning material and is designed to engage students and offer interactive features to enhance the learning experience. Together with the taught learning material, students are directed to recommended reading from the University s online library and at the end each session there are a series of formative learning exercises to enable students to consolidate their learning and practice new techniques introduced. The online material and tutor interaction is intended to guide the student toward the submission of the assignments. Although it is expected that students complete the programme within one year, the maximum time period available for students to submit assignments for both the units within the programme is 3 years. For more information on the assignments, submission dates and submission rules please see the Assessment section. Ethics and Sustainability Accounting unit Enrolment period 30th January 2012 to 4th March 2012 Course start date 12th March 2012 Assignment submission period 30th July 2012 to 13th August 2012 Accounting and Management Control Systems unit Second unit start date 24th September 2012 Assignment submission period 18th February 2013 to 4th March 2013 5
Formative learning As part of each unit there will be a series of formative learning exercises at the end of each session. These exercises are not formally assessed and are designed to help students consolidate their learning from the session. The exercises are fully interactive with answers provided and guidance given on more discursive questions. Typically, each session will include a quiz and two longer questions, that are designed to develop students understanding and competence. Students will have the ability to discuss topics and questions with their peers. An academic tutor for each unit will also be on hand each week to answer questions and provide guidance to students. Academic and course requirements The units within the programme are assessed via a number of assignments, see the Assessment section for further details. The assignments will include the production of an academic report. To assist students with this, each unit includes sessions that introduce the required academic skills of researching, referencing and report writing. These skills sessions give students a thorough understanding of these academic disciplines and guide them through their practical application using commercial illustrations and examples of best practice. The programme is also designed to encourage students to share their views on the topics studied and explore areas of their learning. To facilitate this, the unit tutors will raise four topics for discussion throughout the learning phase of the unit that students are expected to take part in. Students must constructively contribute to at least two discussion topics in order to complete the unit. The commercial focus of the units is designed to allow students to relate their academic learning to their careers. Reflection upon topics studied is therefore an essential part of the course. Students are required to complete two short feedback and reflection questionnaires during each unit of study. Both questionnaires must be completed and submitted in order to complete the unit. 6
Technical requirements System requirements Before running a course, please ensure your PC meets the minimum pre-requisites. Computer Operating System 1Ghz Intel or AMD PC or equivalent Windows XP or Vista Internet Browser FireFox 1.5 +, MS Internet Explorer 6.0 + Monitor Colours RAM Soundcard Connection Speed 1024 x 768 resolution 16-bit (65536) colours 256MB (512MB recommended) Optional 512Mb/s or greater Assignment submission requirements In addition to the above system requirements to access the learning units within the programme, please also ensure you are able to submit the assignments in one of the following required formats: Report: Word processed documents should be submitted in.rtf format. Video presentation: Should be submitted in either WMV, AVI, or Quicktime MOV/MP4 Slide presentation: Should be submitted in either Microsoft Powerpoint (PPT/ PPTX), or Open Office format. 7
Assessment 8 Assessment methods Students will be formally assessed in both the Accounting and Management Control Systems and Ethics and Sustainability Accounting units of the BA Honours degree in Sustainable Performance Management. The marks attained in the formal assessments of both of these units will determine the classification of degree awarded. The Assessment criteria information found later in this section provides further details. The Accounting and Management Control Systems unit requires students to produce and submit: A 2,000 word report 10 minute presentation Slide presentation The Ethics and Sustainability Accounting unit requires students to produce and submit: A 2,000 word report 10 minute presentation Slide presentation The specific requirement will be given in each unit. Students will be guided in the production of their assessed work with material in each of the units as well as academic tutor direction. Assessed work submission dates Assignments may only be submitted in the stated submission periods. Submission periods occur twice each year. The coming submission periods are: Assignment submission period 1: 20/2/2012 to 5/3/2012 Assignment submission period 2: 30/7/2012 to 13/8/2012 Instructions on how to submit assessed work to Manchester Metropolitan University is given in each learning unit. Assignments are expected to be submitted in the submission period that immediately follows the start of each unit of study. Although students are expected to complete the programme in one year and submit assignments for units at the earliest assignment submission period, the maximum time allowed to complete the programme is three years. Students have three years from the commencement of the BA Honours Sustainable Performance Management programme to complete the learning units and submit the assignments. Students who do not complete the learning units and pass the assignments in this time will not be eligible to receive a degree award from Manchester Metropolitan University. Please see the Deferral and assignment resubmission section for rules and regulations. Deferral and assignment resubmission Assignment resubmission In the event of failing one or both of the assignments for a unit, students are allowed two further attempts at each assignment in each unit. Resubmissions must be submitted at the next assignment submission period. Please note, only the failed assignment(s) are required to be resubmitted. The first resubmission, second attempt, of an assignment will receive a mark capped at 40%. Should a student fail an assignment at their second attempt, a third attempt will be permitted provided that the student has engaged with the assignment at the second attempt. This third attempt will receive a mark capped at 40%. Both units must be completed and the assessments passed within three years of starting the programme to be eligible for a degree award from Manchester Metropolitan University. Missed assignment submission period If assignments are not submitted at the appropriate
assignment submission period they will considered late and must be resubmitted. Missing an assignment submission will be taken as a first attempt. Two further attempts are available to students, these two further attempts will be capped at 40%. As per the rules above, assignments must be submitted at the next assignment submission period. The fee for resubmission of assignments is 90 per submission period. Please note, this is a flat fee regardless of the number of assignments resubmitted in that period. Deferral Should a student wish to defer their studies until a later date, they must inform the programme administrator before any attempt at the unit assignments has been made. Deferral can not be requested once a first attempt at assignments has been made. The deferral request must state when the student wishes to defer until and be made in writing to the programme administrator via cima.degree. enquiry@mmu.ac.uk Students that defer will have three attempts at unit assignments as per the rules above on recommencement of the programme. However, students have three years from the commencement of the BA Honours Sustainable Performance Management programme to complete the learning units and submit the assignments. If a student does not inform the programme administrator of their wish to defer and does not submit the relevant assignments, the assignments will be assumed late and subject to the missed assignment rules above. Assessment criteria In order to complete the programme students must: 1 Achieve a pass mark in each of the two units. The pass mark for each requirement, within each unit is 40%. The units within the programme are assessed as follows: The Accounting and Management Control Systems unit assesses the following requirements: Report 70% weighting Assessed against learning outcomes 1, 2, 3, 4 and 5 Presentation 30% weighting Assessed against and slides learning outcomes 1, 2, 3, 4 and 5 The Ethics and Sustainability Accounting unit assesses the following requirements: Report 70% weighting Assessed against learning outcomes 1, 2 and 3 Presentation 30% weighting Assessed against and slides learning outcome 4 Learning outcomes for the above units are detailed in the Accounting and Management Control Systems unit and Ethics and Sustainability Accounting unit sections. 2 Constructively contribute to at least two discussion topics in each unit. Constructive contributions will further the discussion with students own points of view and references to commercial examples and academic text. It is up to the discretion of the academic tutors to decide if a student has constructively contributed to a discussion. Students will be informed by the tutor if they have not constructively contributed to two discussions before the assignment submission period for each unit. 3 Complete and submit the feedback and reflection questionnaires in each unit. Failure to complete any of the above requirements will result in the unit being incomplete and any submitted assignments not being assessed. 9
Degree award and classification 10 The final mark for the BA Honours degree programme will be calculated as follows. The average of: The weighted mark from the Accounting and Management Control Systems unit - 50% weighting and The weighted mark from Ethics and Sustainability Accounting unit - 50% weighting Marks from each of the two units in the programme will be given in whole numbers. These marks will be used in the calculation of the overall mark for the BA Honours degree programme, that will be rounded to the nearest whole number. The BA Honours degree will be awarded in accordance with the following assessment criteria: Overall average mark of at least Together with a minimum unit mark of Honours classification to be awarded 70% 60% First class 60% 50% Upper Second class 50% 40% Lower Second class 40% 40% Third class 85-100 First Class General descriptor: Outstanding In addition to the elements found in the excellent criteria, the work shows clear creativity or ingenuity in work and expression. Outstanding use of citations and presentation of ideas at this level. 70-84 First Class General descriptor: Excellent Excellence in analysing complex issues using primary and secondary sources; understanding and informed discussion of the relationship between theory and practice. Excellent level of strategic and innovative thinking. Ability to critically evaluate alternative approaches. Able to communicate with rigour, structure and clarity. Excellent use of citations and presentation of ideas at this level. 60-69 Upper Second 2(i) General descriptor: Good to Very Good Genuine competence in advanced academic work; relating studied theory and practice in analysing complex issues. Very good level of strategic and innovative thinking. Uses alternative approaches to business problems, very good understanding of each approach. Clear use of citations and presentation of ideas at this level. For higher 2.i marks: good clear critical and analytical approaches. 50-59 Lower Second 2(ii) General descriptor: Adequate to Good Good advanced ability to research and analyse issues and synthesise theory and practice. Sound enough understanding and evaluation of alternative approaches and solutions. Good level of strategic and innovative thinking. Communication adequate but less than competent. Adequate use of citations and presentation of ideas at this level. 40-49 Third class General descriptor: Pass Only basic ability in advanced research and analysis of complex issues; limited understanding of relationship theory to practice. Basic level of strategic and innovative thinking. Communication skills lacking in rigor, structure and/or precision, but just not necessitating a fail. Basic use of citations and presentation of ideas at this level. 0-39 Fail
Accounting and Management Control Systems Unit Introduction management control is a critical function in organisations. Management control problems can lead to large financial losses, reputation damage, and possibly even to organisational failure to have a high probability of success, organisations must maintain good management control organisations that have not achieved good control, either because they have not implemented an MCS or because they have not implemented one well, are likely to face severe repercussions Merchant & Van der Stede (2007) Management Control Systems: Performance Measurement, Evaluation and Incentives As the above statement indicates, achieving good management control - which includes utilising an organisation s management accounting systems - is a vital element in successful entities. We can all, I m sure, think of recent instances where an organisation s management (accounting) controls have proved to be weak - Barings Bank? Enron? World-Com? Farepak? Northern Rock? XL.Com? Lehman Bros? Woolworths? Setanta? Toyota? British Airways? BP? Goldtrail-Sun4U- Kiss Flights?. Achieving such effective control in today s complex and volatile economic environment, however, means that management accountants are faced by some considerable challenges - and also, it can be argued, by some significant opportunities too (see Poundland, for example). These are interesting and challenging times for management accountants. Indeed, a number of important new management accounting techniques have been developed in recent years, while the relevance and usefulness of some of the more traditional management accounting tools are being increasingly questioned. It is certainly a field in which both students and practitioners alike are strongly advised to keep themselves up-to-date with current ideas and emerging developments or risk being left dangerously behind. Welcome then to the somewhat unpredictable world of Accounting for Accounting and Management Control Systems. Aims The primary aim of this course is to enable students to understand and critically evaluate the relevance and potential impact of key management accounting control systems within a range of topical organisational contexts. An essential prerequisite for this is an appreciation of the many ambiguities and difficulties associated both with the effective management of organisations as well as with the increasingly chaotic competitive environment within which such entities operate. In order to achieve this aim then, a range of relevant theoretical and conceptual issues and developments will be identified, and their application to/significance for real-world situations considered. With this situation in mind, the overall approach taken by this course is to identify some of the most notable performance issues faced by organisations. Then, by drawing on both conceptual and empirical (realworld!) perspectives, the means by which management accounting systems can be best developed to assist and support the management control of these operations is considered. 11
Ethics and Sustainability Accounting Unit Learning outcomes On successful completion of this unit, the student will be able to: 1 Analyse the historical development of the theory and practice of accounting and management control systems. 2 Synthesise accounting and management control concepts with real-world situations, selecting and/or designing systems appropriate to different contexts. 3 Comprehend complex business problems and provide pertinent solutions, utilising advanced research and analysis skills and communicating relevant management information and discussion in a suitable form. 4 Critically evaluate the effectiveness of traditional accounting and management controls, and assess research regarding emerging developments. 5 Manage own learning and enhance self-knowledge, developing life-long learning skills and engaging in constructive self-reflection. Reading list The recommended text for this unit is: Merchant, KA and Van der Stede, WA (2007) Management Control Systems: Performance Measurement, Evaluation and Incentives (2nd edn), published by Financial Times/Prentice Hall. This text, along with all other additional reading referenced throughout the learning unit, is available via the Manchester Metropolitan University digital library. Students enrolled on the programme will have access to this digital library and as such, do not need to purchase any text books. Introduction In the past accounting has often been seen as an activity solely concerned with finance, measurement and rules. This has certainly been the core of the role of the accountant in practice. However, in a world concerned with global warming, water and resource shortages and decreasing biodiversity, not to mention human suffering and a disavowal of basic human rights in many parts of the world, there is an increasing role for accountants to play. As long ago as 1987 the Brundtland Report to the United Nations called for a more sustainable future through sustainable development which it defined as development that meets the needs of the present without compromising the ability of future generations to meet their own needs. In the twenty plus years since the report more and more organizations around the globe have become sustainability aware. There has been a huge growth in corporate social responsibility and organizations are, for a variety of reasons, keen to measure the benefits accruing from their CSR activities and to report on their activities. Accountants, and management accountants in particular, are key participants in both these areas. Providing information for decision makers is a core activity for management accountants and developing key performance indicators and producing pertinent management reports are part and parcel of their raison d etre. In a world urgently looking for sustainable development it is time for accountants to step up to the plate. This course explores sustainability reporting, stakeholder engagement, full cost accounting and organizational change in the light of sustainability. It also visits ethical theory with a view to understanding why individuals and subsequently organizations act the way they do and what this might mean for sustainability. 12
Beyond this the course content and assessment strategy has been designed to encourage you to develop your research and presentation skills. You are encouraged to develop and present coherent arguments in the form of written work and a video presentation. Aims This course aims to: Investigate worldviews underlying ethical behaviour, explore the terrain occupied by sustainability accounting, and develop your personal academic and professional skills. More specifically to: Categorize theoretical perspectives on ethics; Assess the ethical underpinnings of the free market economy, and appraise the ethical framework underlying the accounting profession (in the UK). Review the history and practice of sustainability reporting, consider critiques of current practice and reflect on possible futures for sustainability reporting, investigate the extent of stakeholder engagement and dialogue, discuss organizational reasons for adopting sustainability practices, investigate and appraise the techniques of full cost accounting, and evaluate sustainability as a trigger for change. Develop data collection and analysis skills, develop reflective skills, and develop reporting and presentational skills. Learning outcomes On successful completion of this unit, the student will be able to: Appraise in the light of ethical theory and professional practice, and with particular reference to the accounting function, the ethical stance of an organization. Critically analyse the social and environmental reporting of an organization comparing organizational practice with current standards and practices. Assess organizational sustainability policy through the medium of stakeholder, legitimacy and associated theories. Appraise an organization s approach to sustainability and develop your personal academic and professional skills. Reading list The recommended texts for this unit are: McPhail, K and Walters, D, 2009, Accounting and Business Ethics, published by Routledge. Unerman, J, Bebbington, J and O'Dwyer B, 2007, Sustainability Accounting and Accountability, published by Routledge. These texts, along with all other additional reading referenced throughout the learning unit, are available via the Manchester Metropolitan University digital library. Students enrolled on the programme will have access to this digital library and as such, do not need to purchase any text books. 13
University rules and regulations As a student on the BA Honours in Sustainable Performance Management programme, you will be a student at Manchester Metropolitan University and as such be subject to the rules and regulations of the university. Manchester Metropolitan University s rules and regulations for undergraduate students can be found in the Student Handbook. The rules covering assessment and submission of assignments and degree award classification are specific to the BA Honours in Sustainable Performance Management programme and are set out in the Assessment section. These rules supersede those set out in the Manchester Metropolitan University Student Handbook. 14