Heriot-Watt University – Programme Description Form P10 1. Programme Code(s) (recruitment & exit awards) 2. Programme Titles for all awards (unabbreviated) C31D-ACC/C31E-ACC/C31F-ACC Master of Science in Accounting, PG Dip Accounting, PG Cert Accounting 6. Programme Accredited 7. UCAS 8. School by Code Management and Languages 3. Main Award(s) (to be recruited to) 4. Exit Awards (for graduation only) Master of Science in Accounting PG Dip Accounting, PG Cert Accounting 5. Type 9. QAA Subject Benchmarking 10. Date of Group(s) Production/ Taught Revision Accounting and Finance 17 September 2014 11. Educational Aims of the Programme This programme is designed to equip students with essential skills and competences in order to succeed in a career in accountancy. These skills include corporate reporting in different international settings, auditing and assurance, social and environmental accounting, strategic management accounting, organisational governance, accounting for risk, accounting history, public sector accounting. The programme’s multidisciplinary approach to accounting will provide participants with rich conceptual insights to enable a critical evaluation of a range of contemporary accounting practices and the skills to apply these in a range of different organisational contexts. 12. The Programme provides opportunities for learners to achieve the following outcomes: Understanding, Knowledge and Cognitive Skills Subject Mastery • • • Students will be able to identify and describe the principal theories, processes and practices of accounting, assurance and accountability. Students will be able to critically evaluate theories, processes and practices of accounting, assurance and accountabi lity. Students will be able to apply theories, processes and practices of accounting, assurance and accounta bility in practical contexts in order to develop and evaluate the effectiveness of alternative processes and practices. Scholarship, Enquiry and Research • • • • understand and evaluate a comprehensive range of research techniques used in accounting. understand how research techniques are put into practice in order to create and interpret knowledge; evaluate critically academic research, professional research and pronouncements and financial and business media articles on accounting, assurance and accountability. encourage the development of subject interests by enabling MSc students to carry out original research at the forefront of kn owledge on a relevant topic through a dissertation; 1 Heriot-Watt University – Programme Description Form P10 1. Programme Code(s) (recruitment & exit awards) 2. Programme Titles for all awards (unabbreviated) C31D-ACC/C31E-ACC/C31F-ACC 5. Type Taught Master of Science in Accounting, PG Dip Accounting, PG Cert Accounting 6. Programme Accredited 7. UCAS 8. School by Code Management and Languages 3. Main Award(s) (to be recruited to) 4. Exit Awards (for graduation only) Master of Science in Accounting PG Dip Accounting, PG Cert Accounting 9. QAA Subject Benchmarking 10. Date of Group(s) Production/ Revision Accounting and Finance 17 September 2014 Industrial, Commercial and Professional Practice • Personal Abilities • Apply selectively and appropriately a range of tools and techniques, and how they can be used for planning and control, and to facilitate decision-making. Critical awareness of a range of organisational contexts and practices. Autonomy, Accountability and Working with Others • • • Demonstrate effective working within a team environment. Demonstrate effective working independently. Reflect critically upon their process of learning, and identify areas for continued professional development. Communication, Numeracy and ICT • • • Communicate equally effectively by written and verbal means. Apply ICT resources for maximising impact. Undertake critical evaluation of a wide range of graphical and numerical data. 13. Approaches to Teaching and Learning: Teaching will comprise of a mixture of lectures and seminar activity involving multiple modes of learning (case study, workshop, research paper, electronic formats) with supportive infrastructures and all lectures will be inputted to VLE for students to download. 14. Assessment Policies: Assessment process will comprise of a mixture of formative and summative assessment. Formative assessment involves giving informal feedback with the objective of offering incremental advice to help students progress and achieve a given standard. Summative assessment is offered for evaluating their contribution and overall performance for each course, and is the grade that is taken forward toward progression of the MSc. The programme uses a range of assessment types across its component courses including presentation, written reports and classroom exercises that may be undertaken individually or in groups. There will be a blend across the programme of coursework and examination for summative assessment. Reassessment courses will be by examination or by coursework according to the course descriptor. The accompanying Programme Structure template provides details of courses, awards and credits for the programme. The accompanying Programme Notes provide details of stage notes, progression requirements and award requirements for the programme. 2