PROGRAMME SPECIFICATION. for the award of. BSc (Hons) Accounting and Information Management. Managed by Oxford Brookes Business School

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1 ACADEMIC POLICY & QUALITY OFFICE PROGRAMME SPECIFICATION for the award of BSc (Hons) Accounting and Information Management Managed by Oxford Brookes Business School Date approved: February 2017 (Programme was first validated in April 2009) Applies to students commencing study in: September 2018, January 2019 RECORD OF UPDATES Date amended Nature of amendment Reason for amendment 12 February 2018 The addition of U50041/ ACFI Personal and Professional Development as a compulsory module. The addition of dedicated level 5 core module designed to support the development of employability skills, for all students, through the programme. Template Updated May 2016

2 SECTION 1: GENERAL INFORMATION Awarding body: Oxford Brookes University Teaching institution and location: Language of study: Final award: Programme title: Interim exit awards and award titles available: Brookes course code: UCAS code: JACS code: Oxford Brookes University English BSc Honours (single) Accounting and Information Management Degree without Honours BSCO-DN Named Diploma in Higher Education DHEN-DN Diploma in Higher Education (unnamed) Cert of Higher Education BSCH-DN NN43 N400 HECoS code: See guidance note G2.2, section 1 Mode of delivery: Mode/s and duration of study: QAA subject benchmark statement/s which apply to the programme: Professional accreditation attached to the programme: Full-time (face to face/on-campus) Part-time (face to face/on-campus) Sandwich mode (full-time) Year 3 of study Sandwich mode (part-time) 3 Years for full time 4 years for sandwich mode (full time) Maximum duration is 8 years Honours degree subject benchmark statement for Accounting, published by the Quality Assurance Agency for Higher Education (QAA) (2016) Accreditation for exemptions: Association of Chartered Certified Accountants (ACCA) Chartered Institute of Management Accountants (CIMA) Institute of Chartered Accountants in England and Wales (ICAEW) University Regulations: The programme conforms to the University Regulations for the year of entry as published/archived at: Template Updated May

3 SECTION 2: WHY STUDY THIS PROGRAMME? 2.1 Rationale for distinctiveness of the programme This programme offers international students the opportunity to study for a high quality academic degree with strong vocational emphasis. The programme has been designed to address the needs of students wanting to train for a career in accounting or finance or a career in information management, as well as those who may prefer to work in general business or continue to masters level study in a related subject. There are three distinctive aspects to this programme. 1) The programme is extremely flexible. Those seeking wider careers options on graduation can design a broad programme adding to the compulsory modules a combination of business and non-commercial subjects. Alternatively those seeking maximum exemptions from professional accounting exams can design a degree more closely focussed on accounting and finance. 2) The programme allows students who wish to signal a particular career choice to do so, distinguishing themselves in the career marketplace. The core accounting and finance modules are almost identical to the Accounting and Finance programme with the distinction here being in the additional core Information Management modules. These modules develop knowledge and understanding of accounting and information systems and advance to the important strategic roles of information systems in areas such as business intelligence, business planning and re-engineering. Students on this programme will be well equipped to work in the essential area of information systems within or outside of the accounting profession 3) The programme, its content and approach to teaching and learning, was designed specifically around the concept of the well rounded accountant. This concept is explained in the following section. 2.2 Aims of the programme The programme aims to prepare students for a career in accounting or related areas by developing wellrounded accounting graduates. They will be: Team players, because they will have spent time carrying out group work and reflecting on the effectiveness of teamwork. Numerate and comfortable with using numbers as a source of information and will be able to use them to make decisions and solve problems. Good communicators because they will have had the opportunity to practise and develop their communication skills through presentations, report writing and seminar discussions. Commercially aware, a key employability skill, engendered through employer involvement with the programme. Able to blend critical enquiry with practical insight having applied theoretical knowledge to practical scenarios and case studies. Analytical, being able to take complex information from a variety of sources and use it to solve problems. Independent learners, having developed through a variety of teaching and learning strategies designed to foster their independence as they progress through their studies. Adaptable and flexible, having learned through a variety of methods. Template Updated May

4 SECTION 3: PROGRAMME LEARNING OUTCOMES On successful completion of the programme, graduates will demonstrate the following Brookes Attributes: 3.1 ACADEMIC LITERACY 1. Understand the function and operation of accounting in a range of contexts, informed by current thinking and research in the discipline 2. Appreciate and demonstrate the capacity to apply international accounting standards and practices 3. Demonstrate the use of current accepted technical language of accounting and accounting practice internationally 4. Recognise the limitations and uncertainties of practice and alternatives offered, within the discipline of accounting. 5. Understand and apply accepted techniques to the recording of business transactions and the preparation of financial statements. 6. Appraise the performance and financial situation of organisations. 7. Select and apply management accounting techniques to practical situations. 8. Solve problems of a financial and non-financial nature (also in Critical self-awareness and personal literacy) 3.2 RESEARCH LITERACY 9. Critically evaluate contemporary theories and empirical evidence in accounting and finance 10. As an individual and in groups, design and conduct effective self-directed research into accounting concepts and practice 3.3 CRITICAL SELF-AWARENESS AND PERSONAL LITERACY 11. Demonstrate self-management in terms of meeting programme deadlines and managing own programme of study to achieve academic and professional objectives 12. Demonstrate ability to act as a self-directed learner able to learn from reflection on experiences of study and employment 3.4 DIGITAL AND INFORMATION LITERACY 13. Locate, extract, analyse and evaluate information from multiple sources, with appropriate acknowledgement and referencing 14. Understand and evaluate how information management relates to, and impacts on, organisations and their development generally and the accounting function in particular 15. Study organisations in terms of their business processes and using a systems perspective 16. Analyse an organisation s information needs and advise on the use of information systems to support these. 17. Use common software packages to gather, process, store, analyse and present information 18. Use Computer Based Learning packages to guide and support study 19. Communicate effectively in academic and professional contexts using presentations, written reports and other forms of communication as appropriate 3.5 ACTIVE CITIZENSHIP 20. Demonstrate an ability to think globally and consider issues from a variety of perspectives 21. Work effectively and collaboratively in diverse teams Template Updated May

5 SECTION 4: CURRICULUM CONTENT & STRUCTURE 4.1 PROGRAMME STRUCTURE AND REQUIREMENTS: Stage 1: Requirements for progression to Stage II: 8 Level 4 module credits Code Module Title Credits Level Status : Exam ratio U50003 / ACFI-4001 U50004 / ACFI-4002 U50008 / ACFI-4005 U50013 / ACFI-4006 Essential Information Skills Introduction to Accounting 1 Introduction to Accounting 2 Raising Individual Financial Awareness 15 4 Compulsory 20% CW 80% Written 30 4 Compulsory CW 15 4 Compulsory Written 15 4 Compulsory CW U51002 / BMGT-4001 U52006 / ECON-4003 U52007 / ECON-4004 U55002 / MARK-4002 U58003 / BMGT-4006 Foundations of Business 15 4 Compulsory (if without Business A level) Business Economics and Financial Markets Mathematics for Economics and Finance CW 15 4 Compulsory Written 15 4 Recommended 30% CW 70% Written Foundations of Marketing 15 4 Recommended 50% Practical 50% Written Global Business Communications 15 4 Recommended CW Stage 2: Requirements for Honours award: 16 module credits including 6 Level 6 (Honours) module credits Code Module Title Credits Level Status : Exam ratio U50024 / ACFI-5001 U50030 / ACFI-5006 U50033 / ACFI-5007 U50035 / ACFI-5009 U50037 / ACFI-5011 U50040 / ACFI-5014 U50041 / ACFI-5017 Management Accounting 15 5 Compulsory 30% CW 70% Written Accounting Information 15 5 Compulsory CW Systems Corporate Finance 15 5 Compulsory Written Financial Accounting and Reporting 30 5 Compulsory 50% CW 50% Written Management Information 15 5 Compulsory CW Systems Research in Accounting 15 5 Compulsory CW Personal and Professional Development 15 5 Compulsory CW Template Updated May

6 U50025 / ACFI-5002 U50026 / ACFI-5003 U50027 / ACFI-5004 U50028 / ACFI-5005 U50032 / BMGT-5001 U50034 / ACFI-5008 U50036 / ACFI-5010 U50038 / ACFI-5012 U55039 / BMGT-5011 U58023 / BMGT-5016 Auditing Practice 15 5 Acceptable 30% CW 20% Practical 50% Written Auditing Theory 15 5 Acceptable Personal Taxation 15 5 Acceptable Written Advanced Taxation 15 5 Acceptable Written Corporate and Business 15 5 Acceptable 50% CW Law 50% Written e-business 15 5 Acceptable CW Delivering Business Value from Information Systems Mathematics for Decision Making Managing Business Projects 15 5 Acceptable CW 15 5 Acceptable 20% CW 80% Written 15 5 Acceptable 60% CW Ethics in Business 15 5 Acceptable CW U58038 / BMGT-5038 U58065 / BMGT-5027 Placement Search and Preparation 15 5 Acceptable but compulsory for placement year Placement 15 5 Acceptable but compulsory for placement year CW CW Level 6 (Honours) modules Code Module Title Credits Level Status : Exam ratio U50070 / Business Intelligence and 15 6 Compulsory CW ACFI-6005 Decision Making U50071 / Information Systems 15 6 Compulsory Written ACFI-6006 U50081 / ACFI-6008 U50082 / ACFI-6009 Strategy Financial Accounting Theory Business Aspects of Management Accounting 15 6 Compulsory 30% CW 70% Written 15 6 Compulsory 30% CW 70% Written U50072 / ACFI-6007 U50083 / ACFI-6010 Business Accountability and Responsibility 15 6 Acceptable CW Contexts of Accounting 15 6 Acceptable Written Template Updated May

7 U52071 / ECON-6002 U52073 / ECON-6004 U52080 / ECON-6010 U52081 / ECON-6011 U58088 / BMGT-6020 Econometrics 15 6 Acceptable 50% CW 50% Written Finance and Development 15 6 Acceptable CW Contemporary Issues in Finance 15 6 Acceptable CW Advanced Financial 15 6 Acceptable Written Management Independent Study 15 6 Acceptable CW One module from: U50093 / ACFI-6013 Accounting Synoptic 30 6 Alternative compulsory U50099 / Dissertation in Accounting 30 6 Alternative ACFI-6014 compulsory Language Modules: No more than 2 credits from U61512 / FREN-4004 French B1 (1) 15 4 Alternative U61513 / French B1 (2) 15 4 Alternative FREN-4005 CW CW 60% U61536 / FREN-5002 U61537 / FREN-5003 U62012 / GERM-4004 U62013 / GERM-4005 U62720 / CHIN-5001 U62721 / CHIN-5002 U63012 / JPNS-4006 U63013 / JPNS-4007 U63512 / SPAN-4004 U63513 / SPAN-4005 U63536 / SPAN-5004 French B2 (1) 15 5 Alternative French B2 (2) 15 5 Alternative German B1 (1) 15 4 Alternative German B1 (2) 15 4 Alternative Mandarin Chinese 2A 15 5 Alternative Mandarin Chinese 2B 15 5 Alternative Japanese 2A 15 4 Alternative Japanese 2B 15 4 Alternative Spanish B1 (1) 15 4 Alternative Spanish B1 (2) 15 4 Alternative Spanish B2(1) 15 5 Alternative 50% 50% Written 60% 70% 30% Written 60% 60% 60% Template Updated May

8 U63537 / SPAN-5005 U70923 / INSE-5005 U70924 / INSE-5006 Spanish B2 (2) 15 5 Alternative Academic English for Business Purposes Higher Academic English Skills 15 5 Alternative 15 5 Alternative 60% 4.2 PROGRESSION AND AWARD REQUIREMENTS Compulsory for Degree & Named Dip HE U50024 / ACFI-5001 Management Accounting U50035 / ACFI-5009 Financial Accounting and Reporting U50037 / ACFI-5011 Management Information Systems Compulsory for Degree & Named Dip HE for Sandwich mode students only U58038 / BMGT-5038 Placement Search and preparation U58065 / BMGT-5027 Placement 4.3 PROFESSIONAL REQUIREMENTS The following modules are typically required in order to achieve accreditation (all accreditation is subject to regular renewal). See above for module titles. ACCA (the Association of Chartered Certified Accountants) Exemption from papers: F1- F4 DG degree F5 U50024 / ACFI-5001 and U50082 / ACFI-6009 F6 U50027 / ACFI-5004 and U50028 / ACFI-5005 F7 U50035 / ACFI-5009 and U50081 / ACFI-6008 F8 U50025 / ACFI-5002 and U50026 / ACFI-5003 F9 U50033 / ACFI-5007 and U52081 / ECON-6011 CIMA (Chartered Institute of Management Accountants) Exemption from papers: BA1-4, E1, F1 and P1 on completion of the degree (no specific module choices needed) ICAEW (The Institute of Chartered Accountants in England and Wales) Exemption from papers: Accounting U50008 / ACFI-4005, U50035 / ACFI-5009 Assurance U50025 / ACFI-5002, U50026 / ACFI-5003 Management Information U50008 / ACFI-4005, U50024 / ACFI-5001 Principles of Tax U50027 / ACFI-5004, U50028 / ACFI-5005 Business and Finance DG degree class 1 st or 2.1 The detailed information on exemptions is available to students via the Virtual Learning Environment. SECTION 5: TEACHING AND ASSESSMENT 5.1 Teaching, Learning and Assessment Teaching and learning The majority of teaching on the programme is undertaken in small group interactive class sessions. This mode of teaching provides opportunities for frequent informal formative feedback, the development of valuable positive relationships amongst staff and students, and encourages student participation. Template Updated May

9 Each module worth 15 credits has a notional 150 hours of study. In a typical accounting and finance module 24 hours is allocated to weekly seminar or workshop sessions with the remainder to be used for weekly class preparation and reading, self-study practice exercises, coursework and exam preparation. Exceptions to this approach are notably the dissertation and synoptic modules where the student is expected to work largely independently and class contact is reduced or replaced by one to one supervision. Students are encouraged to work individually and in groups from the start of the programme. Autonomous learning is extensively supported during the first year but students are encouraged to become more independent as the course develops. The main methods of learning are through case studies, reading and research, problem solving and technical activities, group discussions, diagnostic and summative assessment. Assessment Assessment is partially constrained by accreditation. Every module listed in the programme requirements above requires a minimum of 50% examination and 3 hours of examination for each paper exemption gained. The programme aims to strike a balance between innovation and variety in forms of assessment and gives students the opportunity to learn on the basis of feedback from previous assessments. Assessments are designed to reflect the progressive development of the Graduate Attributes. The programme assessment strategy has been informed by the Brookes Assessment Compact. It has been carefully designed to ensure the following: - Different assessment methods are practised to ensure wide development of skills and maintenance of interest - There is, where possible, a balance of assessment across the semester to avoid concentration of deadlines workloads (a schedule of assessment is available to students) - The assessment method is suited to the particular knowledge, understanding and attributes being developed and assessed each time - The learning outcomes being assessed and the assessment criteria are set out in guidance and used in grading and marking - Constructive feedback is provided promptly and where possible coursework is marked and returned by seminar leaders to provide additional opportunity for students to gain clarification on feedback if desired - Opportunities are provided for students to engage in assessment via marking activities, self-test exercises etc. Group work is considered a valuable experience in the development of attributes valued by employers. The Faculty guidance is followed with respect to the limit of marks and the identification of individual contribution. In accounting/finance modules with group assessment, the tutors take advantage of the international student profile and organise the students into groups that will assist the development of awareness and understanding of diversity. Graduate Attributes Academic literacy is a key attribute developed by the programme in terms of subject content and approaches to teaching and learning. Popular perceptions of Accounting and Finance may assume that numbers rather than words are dominant. However, the programme aims to create a well rounded accounting graduate who can not only prepare computations, analysis and other information in line with international accounting rules and conventions but who can articulate relevant concepts, and interpret and critique arguments. Research literacy is addressed progressively. The design of the programme introduces students to critical reading of seminal work and critical writing from the outset and then builds on this with increasing complexity as their skills develop. There is formative feedback throughout and then tutor support for individual exploration by the final modules. Critical self-awareness and personal literacy is developed through the subject focus and the teaching approach of the programme. Individual coursework feedback is provided in class where tutors Template Updated May

10 emphasise the importance of reflection and improvement. The strong vocational emphasis of the programme encourages a focus on attributes and professional skills vital for a career in accounting or finance. In the final year a specific assessment requires students to reflect on the development of their learning across the 3/4 years of study. Workshop style teaching requires students to work collaboratively in small groups on various activities. Digital and information literacy is a natural attribute for accounting and finance students to develop since study of the subject naturally revolves around information- its collection, organisation, analysis and communication. This information is now almost always located and provided electronically in accounting and spreadsheet software, databases and websites. Relevant reading is also increasingly available online and students have to source both academic and professional reading for module activities and assignments. A compulsory stage 1 module underpins the development of necessary skills. Active citizenship is embedded naturally in the topics the students are studying and through their studying these in a highly diverse cohort. Throughout the programme international financial accounting language, practice and rules are learned. The teaching of finance allows the students to develop an awareness of the global impact of events in financial markets. Management accounting provides information for strategic and operational decisions facing international organisations and the impact of such decisions. Thus global contexts and issues are addressed implicitly and explicitly. Where group work is an element of the learning and / or assessment of a module, intercultural groups are used. This requires the raising of awareness of different ways of working effectively and challenges students preconceptions of diversity. 5.2 Assessment regulations The programme conforms to the University s Academic Regulations; section B2 Undergraduate Modular Programme Regulations The Programme also embeds the principles and practices within the Brookes Assessment Compact. Assessments are carefully designed to contribute to formative developmental feedback and can incorporate peer feedback as well. All module guides include specific assessment criteria which are clearly communicated and an assessment calendar is also produced. SECTION 6: ADMISSION TO THE PROGRAMME 6.1 ENTRY REQUIREMENTS Please see the University's general entry requirements Information regarding typical offers is available via the course entry in the University s on-line prospectus. The programme welcomes for consideration applications from applicants with non-standard qualifications. The following specific entry requirements apply to this course: GCSE: Mathematics (grade B preferred), English (grade C or above), or equivalent qualifications English language requirements: Please see the University's standard English language requirements 6.2 DBS AND OTHER PRE-COURSE CHECKS REQUIRED Not applicable. Template Updated May

11 SECTION 7: PREPARATION FOR EMPLOYMENT Within the programme modules in advance of the placement year In the first year, preparation for employment mainly takes place in the core modules Introduction to Accounting 1 and Essential Information Skills. These are important for an understanding of the real businesses and not for profit organisations they might be involved later on with when volunteering or working. In particular: - the development of practical accountancy related skills in using accounting and business software such as Sage and Excel - familiarity with the accounting and business documents that a student meets when volunteering, doing a placement or starting a graduate role. In the second year the new compulsory module, Personal and Professional Development, is the module designed specifically to prepare students for employment. The key aims are to help them understand the nature of a professional career- its nature, expectations and how to be successful. The module requires them to engage in a personal plan to achieve success in gaining employment and managing their career. Work-placement and Careers Centre support The Work and Voluntary Experience Service (WAVES) supports sandwich-mode students in applying for and securing a work-placement. During the placement year itself students are supported by an assigned placement tutor who remains in regular contact with the student and their line manager and conducts at least one meeting at the student s place of work, WAVES also supports students in identifying volunteering or internship opportunities. The University Careers Service offers guidance on career planning as well as practical advice on CV writing, mock interviews and assessment centres, tutorials and careers counselling. Its online vacancies database Talent Bank details internship and graduate job opportunities plus volunteering and project work. Supporting choice Many graduates from this programme choose to obtain a professional accounting qualification. They work full time and pursue their accounting studies with an accountancy firm, in industry or the public sector. Their chances of gaining such employment are increased greatly by taking a placement year or a one/two semester exchange so these are promoted regularly. In terms of other destinations, choices facilitated by this programme include: - Completion of professional exams through full time study followed by practical experience in the UK or internationally - Acceptance onto a postgraduate course in a related area (a special session is run to advise students on this option) - Joining a general graduate trainee scheme - Setting up a business. A number of students use their skills, knowledge and understanding to develop their family business, often internationally - Specialisation in an area that they have particularly enjoyed studying at undergraduate level, such as taxation, auditing or finance. Links The programme benefits from links with a number of organisations and accounting professionals. - In the Accounting for Communities: Engaging Students (ACES) project, second year accounting students are trained by a local firm of accountants to enable them to provide voluntary accounting services to local charities. - The professional bodies are keen to make visits to promote their route to training and to run sessions on employability and careers. Students are encouraged in their first year to join a Template Updated May

12 - professional accounting body as student members, so they can access resources for study and employment. - The placement year is strongly and regularly promoted even from the Open Day stage by the teaching team, and placement students are visited by accounting tutors. - A number of associates are recently retired from or still working in accounting careers. Template Updated May

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