MA Public Opinion and Political Behaviour
BA Financial Economics and Accounting options

Final Year, Component 06

EC831-6-FY or (BE936-6-FY and option from list)
BE116-6-AU
Elements of Corporate and Business Law
(15 CREDITS)

Develop your legal knowledge by studying Partnership Law, followed by various aspects of Company Law (including professional negligence), together with the rules of Agency, Insolvency principles, the offence of Insider Dealing and Employment Law.

BE130-6-FY
Current Issues in Financial Reporting
(30 CREDITS)

This module looks to deconstruct what accounting and regulation is, and the role of international standard setters and politics in standard setting. You will look at accounting theory which forms the foundations for the approaches to accounting that are currently taken in society, we will look at the way that this forms the conceptual framework and the discuss the measurement approaches that are taken. It continues with a more in-depth look at corporate social responsibility (CSR) reporting, including discussions about recent initiatives as well as academic findings. You’ll then look at fair value accounting in terms of its valuation measurements, its strengths and weaknesses in comparison with historical cost accounting and its relationship with the global financial crisis. Other issues covered are of foreign currency translation - to compare the different methods which can be used to account for it. And issues related to Off-balance Sheet accounting with a particular focus on lease contracts and the role that these tools have played in encouraging opportunistic behaviours that lead to the bankruptcy of global companies and to the recent global financial crisis. Finally, you’ll discuss the accounting treatment of goodwill and other intangible assets.

BE131-6-AU
Advanced Management Accounting
(15 CREDITS)

Management accounting serves the purpose of identifying, measuring and communicating economic information to permit management and workforce make informed judgements and decisions. Investigate the technical issues in cost management and performance measurement systems, and wider issues concerning the role of management accounting in shaping management structures and decisions in manufacturing and service contexts.

BE132-6-SP
Auditing
(15 CREDITS)

What are the key concepts and issues in auditing? You are introduced to the role of the auditor, followed by an analysis and evaluation of the two main audit approaches: audit risk-based auditing and business risk-based auditing. You then discover key auditing concepts such as the true and fair view, evidence and independence.

BE133-6-SP
Critical Debates in Accounting
(15 CREDITS)

In this module, you evaluate contemporary developments and research in the field of management accounting, using real-life business case studies. You explore management accounting within economic, political, social and cultural contexts, exploring issues such as deregulation, globalisation and increasing customer demands. You examine strategic issues such as cost management, performance measurement and management controls and explore how organisational and technological changes are impacting the discipline both nationally and internationally.

BE142-6-SP
Taxation Policy and Practice
(15 CREDITS)

Understanding tax is key to the work of most accountants, whether your client is a self-employed sole trader or a huge multi-national organisation. In this module you will use the UK tax system as the framework to develop your skills in this area and you’ll critically reflect on the impact of taxation to individual taxpayers, government and society.

BE329-6-AU
Financial Management
(15 CREDITS)

This module develops your understanding of how modern financial management techniques work in practice and how they can be used to support corporate decision making. We explore the nature and purpose of financial management, the role of financial institutions and the money market and how stakeholders affect corporate objectives. You explore the technical aspects of financial management and explore techniques used for business and asset valuation, investment appraisal and managing capital.

BE421-6-AU
Personality Differences at Work: a Myers-Briggs Perspective
(15 CREDITS)

Discover the Myers-Briggs Type Indicator (MBTI), an internationally recognised model of personality. You learn about the fundamental structure and concepts used in the MBTI, as well as developing an understanding of their own personality type according to the theory, and exploring how this theory can be applied to a variety of work issues.

BE432-6-SP
Financial Crashes and Consequences
(15 CREDITS)

This exciting finance module reflects on the causes and consequences of financial crashes. It will introduce you to the theoretical financial concepts within which crashes are analysed and understood and expand upon the analytical frameworks such as law, history, economics and sociology through which financial crashes can be conceptualised. The module offers an insight into a range of current business considerations, management dilemmas, legal and ethical predicaments, and public governance issues relating to the current business environment, providing you with an introduction to the state of the present economy and a critical examination of the consequences for business rooted in series of real world case studies.

BE439-6-AU
Business Ethics
(15 CREDITS)

This module builds on your understanding of management and organisation by considering the ethics of business activity. You are introduced to the origins, practice and theory of business ethics and corporate social responsibility (CSR). You consider a range of perspectives and use business literature to critically examine organisational ethics and analyse its constraints.

BE633-6-AU
Alternative Investments
(15 CREDITS)

The purpose of this module is to introduce you to the principles of alternative investments. We provide a detailed analysis of various classes of alternative investments in the financial markets. Specifically, these classes include commodities, hedge funds, mutual funds, private equity/venture capital and real estate investment trusts (REITS). The theoretical part of the module aims at deepening your understanding of each given investment category, while the practical part focuses on formulating and implementing various active and passive investment strategies, as well as quantifying the risks associated with them.

BE634-6-SP
Corporate and Investment Banking Services
(15 CREDITS)

Corporate and Investment banking includes a heterogeneous set of activities. The module aims at analysing the major corporate and investment banking services, related to mergers and acquisitions, capital markets services (as private equity, venture capital, structure financial products and initial public offerings) and credit market services (as securitization and non-performing loans management).

BE936-6-FY
Accounting Project
(15 CREDITS)

This module gives you the chance to apply the knowledge and skills gained on your course by undertaking an independent research project on an accounting topic of interest to companies, organisations, government or society. Topics may include areas such as: accounting standards, audit and risk; regulation; governance; financial markets; taxation and financial management. Workshops guide you towards the selection of a problem or question to investigate and you attend two one-day Accounting Project Conferences to learn how to prepare, plan and complete your research. By undertaking the project, you develop research skills, competencies and knowledge vital for the professional world of accounting post-graduation.

BE942-6-SP
Creating and Growing a New Venture
(15 CREDITS)

This module will give you the critical and transferable skills associated with the creation and management of new and entrepreneurial organisations. The module focuses on the development process of new ventures (new small businesses spin-offs from large firms, and social enterprises) and their management. It covers essential processes, including: a) Critical start-up issues and themes that all prospective entrepreneurs have to focus attention on, including, self-assessment, opportunity identification, self-efficacy, ideas generation. b) New and early-stage enterprise functions and processes such as networking, marketing, financial, and behavioural aspects in different environments. c) Work towards the setting up of new ventures through a series of practical workshops organised by the University's Innovation Centre. The module is a mix of theoretical insights and practical application. It is concerned with enabling you to critically examine and organise different forms of learning, develop skills and capabilities for a better understanding and application of the strategic and functional aspects of creating and managing new and entrepreneurial ventures.

EC831-6-FY
Project: Economics
(30 CREDITS)

What interests you? Design and implement your own research project, under the guidance and supervision of our world-leading academic staff. Demonstrate your knowledge of economic ideas in greater depth, building your professional research skills and developing further understanding of a topic that fascinates you.

At Essex we pride ourselves on being a welcoming and inclusive student community. We offer a wide range of support to individuals and groups of student members who may have specific requirements, interests or responsibilities.


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