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1 Programme Specification Oxford Brookes University BSc ( Hons) Accountancy Valid from: September 2016 Faculty of Business Departm ment of Accounting Finance and Economics Busines ss Faculty Chengd du University of Technology (CDUT) T

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3 SECTION 1: GENERAL INFORMATION Awarding body: Teaching institution and location: Final award: Programme title: Interim exit awards and award titles: Brookes course code: Oxford Brookes University and CDUT Chengdu University of Technology BSc Honours People s Republic of China Ordinary Institute of Higher Education Graduation Certificate Accountancy Certificate of Higher Education in Accountancy Diploma of Higher Education in Accountancy BSc Accountancy CD10 UCAS/UKPASS code: JACS code: Mode of delivery: Mode/s and duration of study: Language of study: Relevant QAA subject benchmark statement/s: External accreditation/recognition: (applicable to programmes with professional body approval) Faculty managing the programme: Date of production (or most recent revision) of specification: N400 On campus at Chengdu University of Technology Full time, three years English Honours degree Subject Benchmark Statement: Accounting, published by the Quality Assurance Agency for Higher Education (QAA) (2016) -Accounting-16.pdf Faculty of Business January

4 SECTION 2: OVERVIEW AND PROGRAMME AIMS 2.1 Rationale for and/or distinctive features of the programme This programme offers students the opportunity to study for a high quality academic degree with a strong vocational emphasis within China. The programme has been designed to address the needs of students wanting to train for a career in accounting or finance, as well as those who may prefer to continue to masters level study in a related subject. There are three distinctive aspects to this programme. 1) The programme is designed for those students closely focussed on seeking maximum exemptions from professional accounting exams within an international and Chinese context. 2) The programme, its content and approach to teaching and learning, is designed specifically around the concept of the well rounded accountant. This concept is explained in the following section. 3) Alongside the Oxford Brookes BSc Accountancy degree, students will also study Chinese modules for the Peoples Republic of China Ordinary Institute of Higher Education Graduation Certificate in Accountancy. This Programme Specification document details the Oxford Brookes award. Further details of the Chinese degree, including content, can be found in Mandarin at Aim/s of the programme The programme aims to prepare students for a career in accounting or related areas by developing well- rounded 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. SECTION 3: PROGRAMME LEARNING OUTCOMES On successful completion of the programme, graduates will demonstrate the following Brookes Attributes: 4

5 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. Recognise the limitations and uncertainties of practice and alternatives offered, within the discipline of accounting. 4. Understand and apply accepted techniques to the recording of business transactions and the preparation of financial statements. 5. Appraise the performance and financial situation of organisations. 6. Select and apply management accounting techniques to practical situations. 7. Solve problems of a financial and non-financial nature (also in Critical self-awareness and personal literacy) 3.2 Research literacy 8. Critically evaluate contemporary theories, arguments and empirical evidence in accounting and finance 9. 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 10. Demonstrate self-management in terms of meeting programme deadlines and managing own programme of study to achieve academic and professional objectives 11. 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 12. Locate extract, analyse and evaluate information from multiple sources, with appropriate acknowledgement and referencing 13. Use common software packages to gather, process, store, analyse and present information 14. Use computer based learning packages to guide and support study 15. Communicate effectively in academic and professional contexts using presentations, written reports and other forms of communication as appropriate 2

6 3.5 Active citizenship 16. Demonstrate the use of currently accepted technical language of accounting and accounting practice internationally 17. Demonstrate an ability to think globally and consider issues from a variety of perspectives 18. Understand and evaluate international financial developments including the impact of regulatory proposals on a variety of global participants 19. Work effectively and collaboratively in diverse teams 3

7 SECTION 4: PROGRAMME STRUCTURE AND CURRICULUM 4.1 Programme structure and requirements: Module Code Module Title Credits Level Status* Semester of delivery** CH50000 Accounting in Society 15 4 Compulsory* 2 CH50003 Essential Information Skills 15 4 Compulsory* 1 CH50004 Introduction to Accounting 30 4 Compulsory* 1 and 2 CH51002 Foundations of Business 15 4 Compulsory* 1 CH52006 Business Economics and 15 4 Compulsory* 2 Financial Markets CH50013 Raising Individual 15 4 Compulsory* 1 Financial Awareness CH52007 Quantitative 15 4 Compulsory* 2 Techniques in Economics and Finance I CH50024 Management Accounting 15 5 Compulsory* 2 CH50033 Corporate Finance 15 5 Compulsory* 2 CH50035 CHACF4 Financial Accounting and Reporting Global Corporate Business Law 30 5 Compulsory* Compulsory* 1 CHACF6 F6 Taxation 30 5 Compulsory* 2 CH50025 Auditing Practice 15 5 Compulsory* 1 CH50026 Auditing Theory 15 5 Compulsory* 2 CH50081 Financial Accounting Theory 15 6 Compulsory 1 CH50082 Business Aspects of 15 6 Compulsory 1 Management Accounting CH50093 Accounting Synoptic 30 6 Compulsory 2 CH50072 The Developing Business 15 6 Compulsory 1 CH52081 Advanced Financial Management 15 6 Compulsory 2 *Compulsory for Diploma of Higher Education in Accountancy 4

8 4.2 Professional requirements N/A SECTION 5: PROGRAMME DELIVERY 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. 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 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. Professional accreditation modules require a minimum of 50% examination and the examination must be 3 hours 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 Brookes 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 (usually 20% of the whole module) and the identification of individual contribution. 5

9 Brookes 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 Accountancy 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. In each year such a balance is to be found within modules themselves but also in the combination of compulsory modules (e.g. in year 1 with Accounting in Society and Introduction to Accounting). 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 during 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 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. 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 Level 4 module underpins the development of necessary skills. 6

10 Active citizenship is embedded naturally in the topics the students are studying. 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. This approach 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: ADMISSIONS 6.1 Entry criteria Successful completion of the Oxford Brookes University International (Chengdu) Foundation Diploma with pass at IELTS 6.0 equivalent. Students transferring from another Chinese State University, who have been awarded a place via the NCEE route and have studied a similar IFP Foundation year, at IELTS 6.0 equivalent, will be considered on a case by case basis if the foundation year contains similar learning outcomes and students have achieved an overall pass in all modules. Students will complete Chinese and Oxford Brookes modules within the BSc programme and will receive two separate awards at the end, one from Oxford Brookes and one from Chengdu University of Technology. 7

11 SECTION 7: STUDENT SUPPORT AND GUIDANCE Induction An induction programme is provided before teaching begins in the first semester, providing the opportunity to meet fellow students outside the classroom situation. It also introduces the philosophy of the programme, the rationale for its design and delivery, and provides insight into what is expected of students. People A number of people are available to support, guide and assist personal development during the programme. The Award Leader, Module Leaders and Award Administrators work as a team to ensure the programme runs smoothly. The Module Leaders and Module Tutors provide academic tutoring and answer subject specific queries during modules. Each student is allocated an Academic Advisor from amongst the delivery team staff and is invited to regular and structured meetings throughout the programme to review progress and get help with academic development. Each student is also allocated a Class Tutor who can provide one-to-one support, advice and guidance on a range of issues, such as personal and family problems, disability or sickness, learning difficulties and money worries. They offer the opportunity to talk to someone who is not connected to academic studies and can refer students to other services available within the University, which include: Counselling, Student Disability and the Medical Centre. You can also contact your Award Administrator for support on study skills and you can arrange to meet with an appropriate member of academic staff to help support your studies. Programme and Module Handbooks Handbooks are provided for both the programme and for each module. The Module Handbook provides: Contact details of the Module Leader and Tutors Specific content and learning outcomes Week by week topics and activities Details of required class preparation Recommended and required reading Coursework assessment including the task, learning outcomes, assessment criteria and deadlines. Careers Centre support Throughout the course students receive advice from tutors on career planning as well as practical advice on, for example, CV writing and job interviews. Chengdu University of Technology s Careers Service also offers guidance on career planning and maintains an online vacancies database. More information is available at SECTION 8: GRADUATE EMPLOYABILITY 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. In terms of other destinations, choices facilitated by this programme include: - Completion of professional exams through full time study followed by practical experience in China or internationally - Acceptance onto a postgraduate course in a related area (a special session is run to 8

12 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. SECTION 9: LINKS WITH EMPLOYERS The programme benefits from links with a number of organisations and accounting professionals, and employers have had an input into the design of this course to ensure that students graduate with the most appropriate skills for the workplace. - A number of accounting modules have links to accounting firms e.g. guest lectures from qualified accountants or a visit to the offices of a firm of accountant/auditors. - The professional bodies are keen to make visits to promote their route to training and to run sessions on employability and careers. - A number of Module Tutors are recently retired from or still working in accounting careers. 9

13 SECTION 10: QUALITY MANAGEMENT Chengdu University of Technology recognises the importance of strict quality assurance procedures to ensure the maintenance and enhancement of the quality of its programmes. The reputation of the Faculty of Business at Oxford Brookes University is underpinned through programme accreditations received from the Association of MBAs; professional associations such as the Chartered Institute of Personnel and Development and the European Foundation for Management Development. The Business School at Oxford Brookes is widely regarded as one of the best within its peer group. The Faculty of Business's programmes benefit from rigorous quality assurance procedures and regularly receive excellent feedback from external examiners, employers, students and professional bodies. Quality assurance of the programme is addressed in a number of ways:- Strict adherence to academic regulations Subject Committee meetings held once a semester to enable staff and students to feedback on the programme An academic buddy system A rigorous annual and periodic review process to ensure the currency of the programme An external examining process that follows OBU s guidelines - Systematic end of module and end of programme monitoring and evaluation 10