MA Public Opinion and Political Behaviour
MSc Accounting options

Year 1, Component 07

EBS (Colchester Campus) option from list
BE150-7-AU
Issues in Financial Reporting
(20 CREDITS)

Demonstrate a critical understanding of major current issues in financial accounting and reporting. You develop an awareness of financial reporting theory, the problematic nature of accounting measurements and disclosures, corporate disclosure regulation, the implications of market efficiency for financial reporting, and the potential role of accounting information in social reporting and collective bargaining.

BE151-7-SP
Management Accounting
(20 CREDITS)

Management accounting provides information required for decision-making, planning and control and cost management. You examine a range of contemporary issues in management accounting such as activity-based costing, strategic management accounting and other management accounting issues. You also evaluate contemporary approaches of management control theories to understand the current practices of management accounting locally and globally.

BE154-7-SP
International Management Accounting
(20 CREDITS)

Analyse the changing practices and theorization of management accounting and control in emerging and less-developed countries in the context of environmental change, institutional and socio-economic factors. You examine traditional management control systems in the context of different cultural, political, and socio-economic contexts.

BE155-7-SP
International Financial Reporting
(20 CREDITS)

Develop a critical understanding of current issues in international financial reporting. You analyse the development of national accounting systems, the role of the International Accounting Standards Board (IASB) and its impact on financial reporting internationally, and the particular financial reporting needs of developing countries.

BE156-7-SP
Cases in Corporate Governance
(20 CREDITS)

This module gives you a critical understanding of current issues in corporate governance theory, regulation and practice at both national and international levels. You undertake a critical review of agency, stakeholder and other corporate governance related theories and explore the codes and regulations governing corporate and board behaviour. Examples include the UK’s Combined Code, Operating and Financial Review and the US Sarbanes-Oxley Act. You examine real-world case studies and develop a deeper understanding of the meaning of ‘good’ governance.

BE161-7-AU
Corporate Reporting and Analysis
(20 CREDITS)

This module introduces you to financial reporting, governance, regulation, and analysis of financial statements. You also gain an understanding of the role of published financial statements in aiding users in their decision-making.

BE162-7-AU
Financial Decision Making
(20 CREDITS)

This module introduces you to management accounting and management control principles, investment appraisal and financial control principles, and market and managerial behaviours. You examine a range of issues that relate to financial and managerial decision-making, including incremental costing, budgeting, activity-based costing, capital structure and long term financing, and financial analysis of commercial projects.

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.


Find out more

The University makes every effort to ensure that this information on its programme specification is accurate and up-to-date. Exceptionally it can be necessary to make changes, for example to courses, facilities or fees. Examples of such reasons might include, but are not limited to: strikes, other industrial action, staff illness, severe weather, fire, civil commotion, riot, invasion, terrorist attack or threat of terrorist attack (whether declared or not), natural disaster, restrictions imposed by government or public authorities, epidemic or pandemic disease, failure of public utilities or transport systems or the withdrawal/reduction of funding. Changes to courses may for example consist of variations to the content and method of delivery of programmes, courses and other services, to discontinue programmes, courses and other services and to merge or combine programmes or courses. The University will endeavour to keep such changes to a minimum, and will also keep students informed appropriately by updating our programme specifications.

The full Procedures, Rules and Regulations of the University governing how it operates are set out in the Charter, Statutes and Ordinances and in the University Regulations, Policy and Procedures.