Master of Professional Accounting

advertisement
02 UC/13 MPA/1
UNIVERSITY OF CANTERBURY
Te Whare Wānanga o Waitaha
CUAP Proposal-New Qualification/Subject 2013
Section A
Proposal Description
Purpose of the proposal
To introduce the Master of Professional Accounting (MPA)degree and Professional Accounting as a new subject: This is a
taught conversion master’s degree, focusing on the unique skills, knowledge and competencies expected by national
and international professional accounting bodies for students to gain entry into the organisation as provisional
members.
Justification
Currently the College of Business and Law offers four master’s degrees: Master of Business Administration (MBA),
Master of Commerce (MCom), Master of Laws (LLM) and Master of Laws in International Law and Politics (LLM
(IntLaw&Pols)).1 The MCom and LLM are research intensive degrees in that graduates will have completed more
research at level 9 than is required by CUAP and NZQA. The MBA is a coursework intensive degree in that graduates will
have completed at least the minimum amount of research at level 9 that is required by CUAP and NZQA. The M.Com
and LLM are specialist degrees, while the MBA is a generalist degree. Thus, each is targeted at different markets.
There are, however, gaps in the College’s postgraduate offerings as there is no conversion or generalist master’s
degrees for graduates with no or limited work experience. Note that the MBA is a post-experience master’s degree as
entry is only open to candidates with 5 years or more of relevant managerial experience.
There is growing demand for work ready graduates that has led New Zealand and international universities to introduce
more conversion and generalist master’s degrees. These programmes equip graduates with general knowledge and
skills, applicable to commerce, which can then be applied in graduate positions across a wide range of industries.
On review of business schools throughout New Zealand and Australia it is evident that professional accounting master
degrees are now a common part of the offerings. Examples in New Zealand include:
 Master of Professional Accounting (AUT, Victoria University, University of Auckland-2014)
o http://www.aut.ac.nz/study-at-aut/study-areas/business/qualifications/postgraduate/master-ofprofessional-accounting
o http://www.victoria.ac.nz/sacl/study/mpa
o http://www.gsm.auckland.ac.nz/uoa/home/about/gsm-study-options/business-ready-masters/gsmmaster-of-professional-accounting
The market for such programmes has developed rapidly in New Zealand, and is still increasing. As noted above, a
number of NZ universities are now offering 240 taught conversion masters in accounting.
Given the international trend towards taught conversion master’s programmes in professional accounting, it is
anticipated that this programmes will gain sufficient enrolments to be viable to the University of Canterbury. It will also
provide the University of Canterbury with the opportunity to re-engage with the international market after the
devastating impact that the February 2011 earthquake had on both the Canterbury region and the University of
Canterbury’s international student enrolments.
Generalist and conversion master’s programmes align with the University of Canterbury’s Strategic Plan in respect of
the following goals: growth of student numbers; development of highly sort after students and operating as an
internationally recognised provider of postgraduate qualifications.
A key feature to the University of Canterbury MPA is the introduction of an Internship which is the equivalent to three
courses, totalling 45 points. Students will ‘work’ in a CA firm or company in an accounting related role and then write
1
The remainder of this proposal will refer to both the LLM and LLM (IntLaw&Pols) as the LLM.
1
02 UC/13 MPA/1
about their experience, contrasting it with the theoretical and applied nature of the material they have covered during
the MPA Programme. They will also be required to provide a series of key recommendations based on their
observation. NZICA have agreed to support such a programme.
As part of exposing degree candidates to multicultural issues, all students in the MPA programme are required to take
the Business Law course which addresses Treaty of Waitangi issues in business and society.
The programme will be taught by the College of Business and Law staff and professionally qualified contractors from the
local business community. The proposed courses are closely aligned with the teaching and research expertise of the
College of Business and Law staff. By teaching into the programme and supervising students’ research projects and
internships, Faculty will have the opportunity to disseminate their research and further their research agendas.
Professionally qualified contractors will also teach into the programme. This will enable the University of Canterbury,
particularly MPA students, to connect with the local business community.
Acceptability
The University of Canterbury’s Vice-Chancellor has voiced support for offering a taught conversion master’s degree in
professional accounting. Also recent changes to the NZICA academic footprint has placed significant pressure on the
existing honours programme offered by the Accounting and Information Systems Department at the College of Business
and Law with enrolments reducing over the coming periods.2 Therefore, the introduction of a 240 professional master’s
degree is an improvement to the previous offering allowing the College of Business and Law to regain EFTS numbers in
other areas without impacting directly on the current B.Com offering.
Also, consultation with a number of external stakeholders has provided strong evidence that graduates of the proposed
programme will be well received in the market. The growing demand for work ready graduates that possess generalist
skills from their prior undergraduate degrees and specialist skills from their postgraduate degree is supported by local
business leaders and is believed to be critical to the future redevelopment of Canterbury.
A number of senior staff at local professional accounting firms support the idea of a broader entry pathway into the
accounting profession. The list of those consulted is available on request. The programme is believed to provide
graduates from non-accounting backgrounds with an opportunity to re-train in the accounting field without undertaking
a full commerce degree, majoring in accounting.
Also the benefit to international students is the ability to gain a master degree from an English speaking country in a
professional field that is still very much in high demand internationally. The opportunity for an internship makes it
highly attractive to students.
Feedback on the programme and the courses has also been sought from:

Academic Managers and Deans of other Faculties and the Dean of Postgraduate Research

UC Library

UCSA

New Zealand Business School Deans
Feedback received to date is available on request. Overall feedback on the proposal has been very positive with no
substantive changes being suggested.
Graduate profile
On completion of the MPA students will have gained the necessary academic courses required for provisional
membership into NZICA’s College of Chartered Accountants and CPA Australia. This allows them to pursue a career in
accounting and become fully recognised by a number of national and international accounting bodies.
The MPA programme is designed to provide students with the skills and knowledge in a number of core business,
accounting and management areas, including accounting, law, finance, economics, auditing and taxations. It will
provide students with the skills, knowledge and competencies to undertake an entry level professional accounting role
within an organisation. Post- graduation they will have the ability to develop further into advanced accounting roles
2
NZICA have removed the requirement for a 4 year degree, now requiring students to complete 3 years of study at an
undergraduate degree level and undertaking subjects that specifically meet the 2012 TLO.
2
02 UC/13 MPA/1
including, financial controller, financial manager, managers, senior managers and partners of CA firms as well as
contribute to the strategic development of organisation both in New Zealand and internationally.
While the type and nature of the roles they will undertake immediately post- graduation will be similar to those offered
to BCom accounting major graduates, the advanced research and applied components of the MPA will provide them
with additional skills in the areas of analysing, synthesising and communicating information to a wide audience. Also
the broad nature of their undergraduate degrees should allow MPA students to gain a deeper level of engagement with
the taught material within the courses.
Students will also benefit from the strong relationships already established within the College of Business and Law,
gaining access to business seminars, guest lectures and other external networking opportunities within the Canterbury
region. This will allow them to gain a greater understanding of commercial behaviour and present them with the
opportunity to develop their own personal brand and business networks.
An MPA graduate will be able to:

Demonstrate in-depth knowledge and understanding of current theoretical concepts, frameworks and industry
practice within the fields of accounting and business.

Think logically, analytically and critically with respect to the academic literature and professional journals within
the field of accounting and business.

Plan and carry out independent research that demonstrates critical awareness of academic and professional
issues in the fields of accounting and business.

Synthesise academic and professional literature and effectively communicate this information and research
findings, both orally and in written form, to a range of audiences.
Outcome statement
The MPA will provide graduates with the skills, knowledge and competencies to be a highly effective contributing
accountant to organisations both domestically and internationally. They will obtain the required qualifications to gain
provisional membership into NZICA’s College of Chartered Accountants and CPA Australia.
The research project or the internship will provide graduates with an opportunity to utilise the knowledge gained within
the programme and apply it to real work problems and situations. This will present them with an opportunity to not
only prove their skill in the area under consideration but interact with external stakeholders in a professional and an
industry relevant environment.
Through academic research graduates will gain an understanding of the theoretical considerations facing the profession
of accounting as well as gaining the confidence to challenge existing practice and participate in the development of new
and innovative ways to solve issues in the field of accounting.
Programme overview
The programme will be offered over a sixteen month period, using a six semester model. The courses required for the
MPA will be divided into three stages. These are as follow:
1. Core knowledge (120 points at Level 8)
 Managerial Accounting
 Business Economics
 Professional Accounting Principles
 Managerial Finance
 Business Research Methods
 Business Law
 Management
 Information Systems
2. Advanced Professional Knowledge (75 points at level 8)
3
02 UC/13 MPA/1
 Advanced Professional Accounting Principles
 Advanced Financial Accounting
 Advanced Management Accounting
 Auditing
 Taxation
3. Advanced Professional Knowledge (45 points at level 9, one of the below)
 Research Project
 Internship
The Core Knowledge will provide the basis from which more advanced learning can be undertaken. The core courses
are developed from the current BCom accounting major and provide students with the fundamentals needed to
advance through the MPA programme. The course developers have been cognisant of the requirement that these be
level 8 courses in terms of learning outcomes, assessments and independent learning requirements. The Advanced
Professional Knowledge will develop a number of advanced learning outcomes, looking specifically at the higher level
accounting and business fields of study. Students will be required to apply this knowledge to a number of theoretical
and practical situations and critically analyse the information gained at that level.
The Research Project or Internship will provide the opportunity for students to apply their knowledge to a real world
problem, allowing them to gain confidence in dealing in a professional business environment, as well as engaging in a
deeper level of learning through application of critical thinking and problem solving.
For students to progress to the applied Project or Internship stage of the programme they will have to pass six of the
MPA Core Knowledge courses. This will also allow students to apply for Internships or start their Project before the
completion of all of the Advanced Professional Knowledge courses offered within the MPA programme.
Internship
An Internship will be offered to students who meet the following requirements:

A grade point average of A- or greater in the Core courses and then present to a panel of accounting
professionals, followed by a formal interview process. The Internship will consist of 200 hours of work within an
organisation followed by a report on their experience which looks at analysing the organisation, reviewing
existing academic literature and providing high level recommendations on areas for improvement.
Proposed teaching/delivery methods
The delivery method for the Core Knowledge and Advanced Knowledge courses will be in-class learning that utilise
traditional lecture delivery, case study analysis and group work. The lectures will be scheduled for delivery Monday to
Thursday, 8.00am to 5.00pm within each of the five semesters.
Each semester will comprise of 10 weeks of 3 hour lectures. Students will be required to undertake a minimum of 120
hours of study outside lecture times per course, including, readings, project work and other assessment completion
(including formal examinations).
Assessment procedures
Assessment procedures will include a combination of:
 Individual tests and exams (invigilated and take-home)
 Group and individual projects/reports
 Group and individual presentations
 Literature reviews
Each course co-ordinator will be responsible for the choice of assessment. The programme director will review teaching
methods and assessment procedures to ensure that it is consistent with best practice in tertiary education and that
learning objectives are met.
The Faculty will develop an Assurance of Learning Programme for this qualification that will identify and measure the
learning objects specified for the programme.
The MPA’s teaching staff will also be the examiners of all courses.
4
02 UC/13 MPA/1
Predicted student numbers/EFTS
Market research would suggest that a taught conversion master’s degree in accounting is likely to attract students,
predominantly from non-commerce undergraduate programmes, such as those found in Arts, Science, Education,
Forestry and Music. However a commerce student who may have not undertaken accounting as a major may also be a
target market.
Several meetings with local human resource managers has also indicated the possibility that demand could come from
both those who are currently working in non-accounting based roles as well as those who are in accounting roles but
cannot progress due to the lack of a BCom in the field. There was strong support that a taught conversion master’s
degree in accounting would be attractive for a number of employees looking to change career paths and undertake a
higher level of education.
A recent meeting with the Senior International Recruitment Coordinator at the International Relationships Office also
provided further evidence that taught conversion masters would have significant international appeal. This has also
been evidenced from the intake at both AUT and Victoria University over the past two years, with numbers of
international EFTS growing at over 25% per year.
A conservative estimate of EFTS for the MPA Programme is presented below:
New EFTS to the University
Domestic
International
TOTAL
2014
6
9
15
2015
8
12
20
2016
10
15
25
2017
10
20
30
The estimated EFTS described above have been determined for the 2014 period through analysis of other Universities
currently offering MPA programmes. The consequent 2015, 2016 and 2017 estimated growth trend has been developed
from discussions with the International Recruitment Office at the University of Canterbury and trend indications from
other universities.
The application of the General Decision Making Framework for new courses identified that the break-even student
numbers (without full contribution margin) is 11 EFTS, and 14 with full contribution margin3. The optimal number of
students before additional resources are required (both teaching and teaching space) is estimated at 35, and therefore
initially the maximum number of enrolments will be limited to 35 in order to not exceed these resource limitations.
Given the wide appeal to non-commerce students, the nature of the programme, and the considerable internal and
external expressions of support received, it is anticipated that break-even will be achieved in the first offering and the
estimated maximum intake will be achieved by year 5.
Resources
The programme will require the following resources:
 Lecture room capable of seating up to 35 students (fully audio visual equipment – use current MBA lecture
room facilities)
 Study space for students (shared facility with adequate desk space and common area)
 Additional administration staff (0.50 FTE)
 Programme management (0.2 FTE)
 Lecture staff (combination of current Faculty and external professional contractors)
 Supervisory staff for the Research Project and Internships (current Faculty will be used, however if this resource
is exceeded then contractors with suitable academic backgrounds will be used)
 IT equipment (computers and shared printer)
 Some tutorial assistance
 Intern sponsors from the local community
3
These figures are based on domestic enrolments only.
5
02 UC/13 MPA/1
Library –The University of Canterbury Head Librarian has confirmed that the current library resources will meet the
needs of the proposed programme. Therefore no additional resources are required.
Plans for monitoring programme quality
A separate curriculum committee will be established that will review the contact of the programme on a regular basis.
Pre and post course meetings will be held with all teaching staff and chaired by the Director of the Postgraduate
Management Development Programme. The programme will have developed learning outcomes as required for AACSB
accreditation and monitor the performance of the offerings in line with the external stakeholder requirements.
Proposed new regulations and prescriptions (use the Calendar Form at the end of Section A)
Confirmation that Section B has been prepared and is available to CUAP on request:
Yes
For New Qualifications – TEC/NZQA/NZVCC Requirements
EFTS value of qualification: 2
NZSCED code: 080101
NZQA exit level of qualification to go on the New Zealand Qualifications Framework: Level 9
Statement regarding funding: This programme should be funded at the postgraduate level
Memorandum of understanding: N/a
Duration of the Qualification
Minimum number of points to complete the qualification
The minimum number of points required to complete a MPA is 240 points.
Vacation/recess weeks
Vacation/recess weeks for 2014 are following:
 12 April 2014 to 27 April 2014
 5 July 2014 to 20 July 2014
 27 Sept to 12 Oct 2014
 20 Dec 2014 to 2 Feb 2015
Work experience/placement hours per week
The Internship will require a minimum of 200 contact hours with the intern organisation. The Project will require a
minimum of 25 contact hours with the sponsor company. However this may vary depending on the organisation and
the project undertaken.
Tuition/teaching (full-time equivalent) weeks (including exam and study weeks)
For domestic students the programme will commence in Term 1 on the first week of February and finish no later than
early April the following year. For international students it will start in Term four (early October), followed by Terms 1 to
3 the following year and finish in Feb/March the following year. This final Term will be Term five but in the standard
Term four time period.
The proposed timetable for 2014/2015 will be as follows:
 Term one
- Feb 3 to April 11 (X1)
 Term two
- April 28 to July 4 (X2)
 Term three
- July 21 to Sept 26 (X3)
 Term four
- October 13 to Dec 15 (X4)
 Term five
- Feb 3 2015 to April 11 2015
Teaching hours per week
Each course will have a minimum of 3 teaching hours per week.
Self-directed learning hours per week
6
02 UC/13 MPA/1
For each of the Core and Advanced Knowledge courses students will be expected to undertake a minimum of 12 hours
per week of self-directed learning, including reading, study, exam preparation, project work and presentation
preparation. The level of additional time spent will be dependent on the skills and competencies of each individual
student and there level of general understanding in the field of study.
Calendar Form
New Qualification Regulations
UC Calendar 2013 Page 89
Under
Commerce Graduate and Postgraduate Qualifications
Time Limit Schedule
Add
Full-time
Min (mths)
Graduate
Qualifications
MPA
14
Part-time
Max (mths)
18
Min (mths)
30
Max (mths)
48
UC Calendar 2013 Page 98
The Degree of Master of Professional Accounting (MPA)
See also General Course and Examination Regulations
1. Qualifications Required to Enrol in the Degree
Every candidate for the Master of Professional Accounting, before enrolling in the course of study for this degree shall
have:
(a) qualified for a New Zealand university degree with at least a B grade average in 300 level courses, or equivalent,
or been admitted ad eundem statum as the holder of such a degree, and
(b) been approved as a candidate for the degree by the Dean of Commerce.
Applicants must demonstrate a high proficiency in English. Applicants who speak English as a second language will be
required to produce evidence that their ability to communicate in English is of an adequate standard. This may include
TOEFL, interview, comprehension tests, or other tests, in order to ensure that an applicant will be able to communicate
and participate fully in the course. Note: A paper-based TOEFL score of at least 600 and TWE 5, or computer-based score
of at least 100 with no section lower than 23, or an IELTS score of at least 7 (with no section less than 6.5) is required of
applicants who speak English as a second language.
2. Degree Requirements
To qualify for the degree a candidate must:
(a) pass courses totalling 1.625 EFTS that are listed in Group A of the schedule to the degree; and
(b) pass courses totalling 0.375 EFTS that are listed in Group B of the schedule to the degree.
3. Structure of the Degree
The degree consists of:
(a) 1.625 EFTS (or 195 points) of courses listed in Group A of the schedule to the degree; and
(b) 0.375 EFTS (or 45 points) of courses listed in Group B of the schedule to the degree.
4. Credit Based Upon Previous Studies
7
02 UC/13 MPA/1
A candidate may, on the basis of previous studies, be exempt from courses in the Schedule to the Regulations for the
Degree of Master of Professional Accounting and will replace these courses with other appropriate postgraduate
courses as approved by the Director of Postgraduate Management Development.
5. Repeating of Courses
A candidate is permitted to repeat a maximum of two courses. No Group B course can be repeated.
6. Approval of Course of Study
The personal course of study of a candidate shall be approved by the Dean.
7. Time Limits
A candidate shall complete the programme of study in accordance with the time limits set out in the Commerce
Graduate and Postgraduate Qualifications Time Limit Schedule starting from the date of first enrolment for the Master
of Professional Accounting.
8. MPA with Distinction
The degree may be awarded with Distinction.
9. Award of PGDipBus instead of MPA
A candidate for the degree who has satisfied all requirements for the Postgraduate Diploma in Business may apply to
withdraw from the degree and be awarded the diploma.
Schedule to the Regulations for the Degree of Master of Professional Accounting
Group A
Course Code
MBAZ 601
Course Title
Managerial Accounting
EFTS 14
0.125 X1
MBAZ602
Business Economics
0.125 X1
MBAZ603
Managerial Finance
0.125 X2
MBAZ604
Business Research Methods
0.125 X1
MBAZ605
Business Law
0.125 X4
MPAC601
Professional Accounting Principles
0.125 X1
MPAC602
Advanced Professional Accounting Principles
0.125 X2
8
P/C/R/RP/EQ
P: Subject to the approval of the
Director of Postgraduate
Management Development
R: MBUS611, MBAD601
P: Subject to the approval of the
Director of Postgraduate
Management Development
R: MBAD604, MBUS614
P: Subject to the approval of the
Director of Postgraduate
Management Development
R: MBUS621, MBAD611
P: Subject to the approval of the
Director of Postgraduate
Management Development
R: MBUS642, MBAD679
P: Subject to the approval of the
Director of Postgraduate
Management Development
R: MBAD658, MBUS634
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
02 UC/13 MPA/1
MPAC603
Advanced Management Accounting
0.125 X3
MPAC604
Advanced Financial Accounting
0.125 X3
MPAC605
Taxation
0.125 X3
MPAC606
Management
0.125 X4
MPAC607
Information Systems
0.125 X4
MPAC608
Auditing
0.125 X2
Group B
Not all courses may be offered in any one year.
Course Code Course Title
MBAZ680
Research Project
EFTS 14
0.375 A
MBAZ681
0.375 A
Internship
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
P/C/R/RP/EQ
P: Subject to the approval of the
Director of Postgraduate
Management Development
P: Subject to the approval of the
Director of Postgraduate
Management Development
UC Calendar 2013 Page 495 Course Catalogue
Professional Accounting
MBAZ 601 Managerial Accounting
15 points 0.125 EFTS
The generation, analysis and interpretation of financial statements as well as the use of financial information for internal
and external decision-making.
P: Subject to the approval of the Director of Postgraduate Management Development
R: MBUS611, MBAD601
MBUS601-14X
Special MBM/MPA fee also applies.
MBAZ 602 Business Economics
15 points 0.125 EFTS
Principles and theories of microeconomics and macroeconomics are surveyed. The application of these principles and
theories to how people and economies behave is considered.
P: Subject to the approval of the Director of Postgraduate Management Development
R: MBAD604, MBUS614
MBUS605-14X
Special MBM/MPA fee also applies.
MBAZ 603 Managerial Finance
15 points 0.125 EFTS
The application of financial techniques, tools and principles needed to assess the performance of projects and
organisations and consider the economic viability of their ongoing success. A consideration of financial risk
management and the process required to minimize such risks in different organisational settings.
P: Subject to the approval of the Director of Postgraduate Management Development
9
02 UC/13 MPA/1
R: MBUS621, MBAD611
MBUS602-14X
Special MBM/MPA fee also applies.
MBAZ 604 Business Research Methods
15 points 0.125 EFTS
Business research methods including statistical and qualitative approaches are introduced. Students will develop the
knowledge and skills required to undertake academic and professional research in the field of business.
P: Subject to the approval of the Director of Postgraduate Management Development
R: MBUS642, MBAD679
MBUS604-14X
Special MBM/MPA fee also applies.
MBAZ 605 Business Law
15 points 0.125 EFTS
Covering business law structures and regulations this course provides students with the insight, understanding and
practical skills to develop strategic direction and solve business problems while effectively adhering to legal
requirements.
P: Subject to the approval of the Director of Postgraduate Management Development
R: MBAD658, MBUS634
MBUS606-14X
Special MBM/MPA fee also applies.
MPAC 601 Professional Accounting Principles
15 points 0.125 EFTS
Examines two main areas of professional accountancy, including double entry bookkeeping and law for professional
accountants. The course develops the key principles required for those looking to advance through the MPA
qualification.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC 602-14X
Special MPA fee also applies.
MPAC 602 Advanced Professional Accounting Principles
15 points 0.125 EFTS
Examines two main areas of advanced professional accountancy, including advanced financial reporting standard
analysis and review and financial risk management. The course develops the advanced principles required for those
looking to progress through the MPA qualification.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC602-14X
Special MPA fee also applies.
MPAC 603 Advanced Management Accounting
15 points 0.125 EFTS
To prepare and critically evaluate management accounting information for planning, budgeting, costing,
controlling and decision-making by applying contemporary theory, research and practice.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC603-14X
Special MPA fee also applies.
MPAC 604 Advanced Financial Accounting
15 points 0.125 EFTS
A consideration of the regulatory environment for financial reporting in New Zealand and internationally, discusses the
theoretical and applied principles and current financial reporting standards underlying accounting practice and looks at
contemporary developments in financial reporting.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC 608-14X
Special MPA fee also applies.
10
02 UC/13 MPA/1
MPAC 605 Taxation
15 points 0.125 EFTS
Covers concepts of the taxation system and its administration in New Zealand. Creating the ability to critically analyse,
manage and apply taxation requirements within a Professional Accounting career.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC 605-14X
Special MPA fee also applies.
MPAC 606 Management
15 points 0.125 EFTS
Describe and analyse business management structures, theories and techniques, and provides an insight to the skills
required to develop strategic management direction, solve organisational problems and encourage positive growth and
productivity.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC 611-14X
Special MPA fee also applies.
MPAC 607 Information Systems
15 points 0.125 EFTS
Reviews and analyses the design of information systems and considers their application for making critical business and
accounting decisions.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC 611-14X
Special MPA fee also applies.
MPAC 608 Auditing
15 points 0.125 EFTS
Covering the nature and purpose of auditing and the regulatory and professional environment in which it operates.
Developing a critical understanding of the auditing process and selected contemporary research issues in auditing.
P: Subject to the approval of the Director of Postgraduate Management Development
MPAC 608-14X
Special MPA fee also applies.
MBAZ 680 Research Project
45 points 0.375 EFTS
Provide advanced analytical, theoretical and practically applied business insight and competencies in the areas relevant
to the learning objective of the programme.
P: Subject to the approval of the Director of Postgraduate Management Development
Special MBM/MPA fee also applies.
MBAZ 681 Internship
45 points 0.375 EFTS
Exposure to challenges faced by organisation through experiential learning. This will reinforce and develop knowledge
from other MBM or MPA courses by providing students with the opportunity to apply theories to practice. It will also
further develop students’ communication skills. To be considered for an internship a student must achieve a grade point
average of A- or greater in the core MBM or MPA courses, present to a panel of business professionals and be selected
after a formal interview process.
P: Subject to the approval of the Director of Postgraduate Management Development
MBUS681-14X
Special MBM/MPA fee also applies.
11
02 UC/13 MPA/1
UC Calendar 2013 Page 23, Admission Regulations
Under “Faculty of Commerce” Add
Qualification
MPA
Requirement
Special Application to the programme
Apply to Enrol by
12
Limit
35
Download