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Programme Details

Entry Requirement

General Entry Criteria

• Completion of a Bachelor’s degree at MNQF level 7 or Level 8 in the relevant field.

Programme Structure

Core Modules

1. Fundamentals of Accounting and Finance

2. Financial Statement Analysis

3. Corporate Governance and Strategy

4. Corporate Financial Strategy

5. Strategic Management Accounting

6. Advanced Corporate Reporting

7. Research Methods – Accounting and Finance

8. Dissertation-Financial Management

9. Contemporary Issues in Accounting and Finance

Programme Fees

Course Fee: MVR 6,199 per month x 15 months

Learning Outcomes

Upon successful completion of this programme, participants will be able to

Knowledge and Understanding of 

• A range of accounting issues in their historical, socio-political, institutional, organisational, epistemic and technical contexts

• An appropriate cross-section of significant accounting research writings, demonstrating an understanding of their assumptions, methodology, methods and significance

• How organisations and their information systems are influenced by environmental forces such as legal systems, ethical, social, economic and technological change issues and international developments

• The relationship between theory, research approach and research method

• The principal traditions, methodologies and approaches of accounting research

• The ethical issues in accounting and social scientific research

• The principles of corporate governance and strategy, and the process underpinning good corporate governance and strategic management

• The strategies in corporate finance and the corresponding risk implications

• The development of the regulatory framework of financial reporting

• The analysis and interpretation of financial statements and other relevant financial information to support investment and corporate finance decisions

Intellectual Skills

• Present an appropriate, critical review of some aspects of the literature

• Analyse complex problems relating to corporate strategy, management accounting, performance measurement, financial accounting, financial reporting, financial statement analysis, decision-making and control, corporate risk management and control, and corporate finance, and summarise relevant factors.

• Apply relevant knowledge, techniques and concepts systematically and creatively to situations and problems in the field

• Evaluate and provide insightful comments on current and potential future developments in the discipline

• Provide analysis and realistic prescriptions of situations relating to corporate financing, investment and dividend decisions

• Employ a range of accounting, reporting and financial skills and techniques that will assist organisations in shaping and meeting corporate objectives

• Prescribe appropriate formats and contents of communication between organisations and a range of stakeholders

• Analyse and critically appraise published financial reports, and accounting policies and strategies

• Interpret and apply international financial reporting standards to various situations

• Discuss and critically evaluate a range of costing and internal accounting systems

• Evaluate and critically appraise performance measurement systems of an organisation

• Evaluate the impact of e-business and e-commerce on organisations

• Produce a plan for the audit of various organisational activities including management, accounting and information systems

• Evaluate strategic options and make sound recommendations

Subject/Professional/ Practical Skills

• Engage in analytical and evaluative thinking about texts, sources, arguments and interpretations, assessing their relevance to the issue in question, discriminating between opposing viewpoints and forming judgements on the basis of evidence and argument.

• Create a range of valid alternative responses to situations and problems and evaluate and discriminate between them in a critical way

• Engage in lateral thinking, drawing on understanding and techniques accumulated through prior learning, to provide innovative and creative perspectives on problems requiring a multi-disciplinary approach

Transferable skills and other attributes

• Select from a comprehensive range of relevant primary and secondary sources, including theoretical and research-based evidence to extend knowledge and understanding.

• Communicate information, ideas, arguments, concepts, and theories and develop an argument in a clearly and effectively organised essay, report or dissertation.

• Undertake independent/self-directed study/learning, including time management.

• Use IT and computer skills for data capture, to identify source material, and to support research.

• Make discriminating use of a range of information resources in order to identify appropriate source material, compile bibliographies, inform research and enhance presentations.

• Evaluate and creatively work on issues in the context of partial and uncertain information.

• Work co-operatively within a group to address complex issues to tight deadlines.

• Design appropriate research strategies having due regard to time constraints, methodological approaches, practical matters and ethical issues.

• Deploy a range of practical research skills.