MSc Accounting, Financial Management and Digital Business

This module aims to introduce students to the nature of business finance and its role in business decision-making and provide a suitable foundation for advanced study.

This module aims to develop students’ critical knowledge and understanding of decision-useful investor-related financial reporting via a consideration of the principles and methods that underlie the preparation and presentation of the main financial statements in an international context. It also introduces students to the regulatory and institutional infrastructure of the financial reporting and related accounting standard setting debates.

This module helps the student understand the underpinning theory and methodology of business informatics for information systems and information management; appreciate business principles, organisation, processes and models; identify the user requirements and suitable IT systems solutions; and perform analysis and design of a systems solution using appropriate technologies.

Min 20, Max 20

This module introduces the theory and practice of management accounting in relation to organisational decision-making, planning, control and performance evaluation. Please note that qualitative and quantitative models will be used in the module. Therefore, basic numeric skills are essential.

This module introduces key concepts, methods, and tools for business data analytics. Data analytics are a fundamental tool for any organisation that plans to make strategic use of their data assets, and enables data-driven decision making. Core concepts that lend themselves to the three stages of data analytics.

The aim of this module is to explore the role of leadership and frontiers in leadership practice in a pervasive digital environment. The module builds awareness of key digital technologies and discusses their impact on managerial practices, processes and strategies.

The module develops further students’ knowledge and critical understanding of the international financial reporting and the relevant regulatory and institutional framework of financial accounting. It also covers performative aspects of financial disclosure and critical evaluation of accounting innovations that acknowledge the broader social and environmental impact of business activities. The module focuses on the inherent subjectivity in the preparation and interpretation of financial statements and its impact on the decision usefulness of the information provided.

Students will critically evaluate the relationship between economic events and the information in sustainability reports, and how this affects inferences about the economic activities and position of the firm. Students will discuss the wider social and political implications of sustainability reporting practice, viewing sustainability as a social and institutional practice. Students are encouraged to relate economic events to diverse practices in accounting for sustainability, and to think critically of ongoing controversies and debates.

Min 40, Max 40

This module provides students with a critical understanding of contemporary issues in corporate governance and accountability, with a focus on the need for ethical corporate conduct.

The module begins with a review of corporate governance theories and development of codes and regulations, in the wake of ongoing corporate scandals. The key roles of institutional investors, board effectiveness, non-executive directors, executive remuneration, risk management, internal control and transparency in achieving good corporate governance are evaluated. An international comparative perspective enables students to evaluate a range of different corporate governance systems around the world. The evolving concept of holistic governance and the broader context of corporate governance, including the increasing need for stakeholder accountability, are examined. Illustrations from real-world practice and reference to a wide range of academic research are core elements of this module. Students are encouraged to explore how corporate governance and accountability may be enhanced and a more ethical business environment nurtured.

Management accounting is a collection of diverse techniques used to measure and analyse the resources, processes and outputs of organisations. While it is important to understand the techniques, it is equally important to study how those techniques are used. A good understanding of costing techniques is assumed as the module explores beyond these to their application in practice and questions their use(s) and role(s) in organisations from a theoretically informed perspective. Much of the research in management accounting and sustainability explores the role of the management accountant and the application of management accounting techniques in practice, through a variety of theoretical lenses. The module will draw on published case studies to analyse contemporary management accounting in practice.

The aim of this module is for students to understand the key concepts in data and information management and to be able to critically assess the role of information systems in accounting and finance, including governance, risk and compliance activities within firms.

This module aims to develop knowledge, understanding and skills in financial reporting, management accounting, business finance and finance technology (Excel modelling) through their application to real-world business problems and case study scenarios.

The aim of this module is for students to be able to evaluate the business value in utilising AI and data analytics and develop business technology solutions with an appreciation of AI and data analytics methods and technologies.

Min 20, Max 20

This module aims to provide an opportunity for students in PG programmes to develop relevant skills to manage an independent research project, in terms of critical evaluation of existing literature, and appropriate collection and analysis of accounting and finance information. The completion of the project will be guided and supported by supervisors with relevant expertise in accounting, financial management and business analytics.

To give students an awareness of the appropriate use of methodology, theory, data, literature review, and original research in a Masters dissertation. To enable students to produce a piece of original research that would contribute to the relevant body of knowledge within accounting, financial management and/or business analytics.
This module is particularly relevant for students who might wish to consider pursuing further academic career.

This module gives students the opportunity to pursue a work placement with an external organisation broadly related to the general sphere of their degree studies. The aim of the module is to allow participants to gain work experience in a career path of interest, develop a wide range of employability skills, build their network and enhance market awareness.