MA Public Opinion and Political Behaviour
MSc International Accounting and Banking options

Year 1, Component 06

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.

BE369-7-SP
Data Analysis: Cross Sectional, Panel and Qualitative Data Methods
(20 CREDITS)

This module provides you with an understanding of non-time-series data analytic approaches in finance. It covers methods for cross-sectional, panel and qualitative analysis and their applications whereby all topics are illustrated with relevant examples. Cross-sectional data are organised over individual groups (eg households, firms or countries) and have no time dimension. They may include discontinuous data (eg binary), qualitative or categorical data and are essentially non-numerical. Examples include: survey responses, textual analysis of social media or interviews. Panel data or longitudinal data are multi-dimensional data streams involving measurements over time. As such, panel data consists of researcher's observations of numerous phenomena that were collected over several time periods for the same group of units or entities. For example, a panel data set may be one that follows a given sample of individuals over time and records observations or information on each individual in the sample. The nature and advantages of panel data has led to numerous applications in finance and economics research.

BE650-7-AU
Modern Banking
(20 CREDITS)

Explore the basics of the structure and environment of banking, and selected aspects of the applied economics of the modern banking firm. You study structure-conduct-performance, competition, bank efficiency, regulation, international banking and bank failures and crises.

BE651-7-SP
Bank Strategy and Risk
(20 CREDITS)

Analyse the key strategic developments in banking and the main aspects of risk management in modern banks. You are introduced to the concept of shareholder value in banking, the main banking strategies to create shareholder value, the key risks in banking, and the most important tools required to manage bank risks.

BE653-7-SP
Industry Expert Lectures in Finance
(20 CREDITS)

Taught exclusively by leading industry experts, this module offers you a unique opportunity to appreciate the latest developments and issues faced by leading practitioners in the areas of quantitative finance and risk management.

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