Postgraduate - Glasgow Caledonian University

40
MAcc Master of Accounting
with routes in Corporate Governance, Oil & Gas Accounting and Public Sector Financial Management
Contact: The Admission Team
E: accounting@gcal.ac.uk
T: +44(0)141 331 8744
W: www.caledonian.ac.uk/cbs
The Master of Accountancy (MAcc) suite of programmes is
designed to reflect the fact that accountancy is an intellectually
demanding, important and dynamic discipline. The MAcc
programme, and its themed routes, seek to develop an
understanding of issues faced by organisations which operate
internationally. It does so through a study of current research
and practice.
The MAcc programme also provides for flexibility. Students may
study for a general MAcc or for one of a number of specialist MAccs.
These have all been designed in a way that allows a student the
opportunity to delay their final choice of named route until the second
semester.
MAcc Route
The MAcc programme considers and reflects upon the complexity of
the accountancy processes from an international perspective and allows
a student to engage critically with contemporary issues in financial
accounting, management accounting, financial management and public
sector accounting. It is suitable for those who may be intending to
become professional accountants, but is also appropriate for those who
wish to gain an understanding of the role of accountancy in order to
enhance career prospects within the broader managerial role.
This MAcc demonstrates the vital importance of accountancy to
the well-being of the society it should serve. It corrects the common
misconception of accountancy being a routine technical process and
illustrates vividly the rich role it has to play in shaping international
business and indeed, politics.
MAcc Corporate Governance
The MAcc (Corporate Governance) is designed for business professionals
pursuing their careers at national or international level, who wish to
develop their understanding of contemporary governance issues within
an international context.
Effective corporate governance is vital for contemporary
organisations, whether these are multinational groups, smaller companies
or equivalent organisations within the public sector. Even a very cursory
review of the business pages confirms the high profile governance enjoys
as a contemporary issue.
Investor reservations about the robustness of corporate governance
impact upon the market capitalisation of companies. Recent corporate
failures have raised concerns about the effectiveness of corporate
governance mechanisms. The MAcc (Corporate Governance) aims to
produce financially orientated managers who have a desire to possess a
competitive advantage in this strategically important area.
The programme specialises in a range of contemporary corporate
governance issues. These include the nature of corporate governance,
corporate governance structures, alternative board structures,
international corporate governance, key governance stakeholders,
directors’ performance and remuneration, the role of investors in
corporate governance and corporate social responsibility.
MAcc Oil and Gas Accounting
This route has been designed to meet the needs of: international students
with an interest in oil and gas accounting; employees of oil and gas
companies; employees of governments with oil and gas interests; and to
graduates of accounting or finance who wish to extend their expertise to
the field of oil and gas accounting. It also provides a solid foundation for
further postgraduate study by providing training in research methods and
methodology. Our MAcc graduates should find their career prospects
greatly enhanced.
The MAcc (Oil and Gas Accounting) focuses on current developments
in international accounting regulation and practice in general and
provides specialist teaching in oil and gas accounting which then forms
the basis for the preparation of a dissertation on a topic related to oil and
gas accounting.
MAcc Public Sector Financial Management
The Masters programme has been designed for recent high calibre
graduates who are seeking to develop their understanding of the issues
and challenges that are inherent in financial management within the
public sector as a means of broadening their career opportunities.
Within the international arena, there are many ongoing exciting and
dynamic changes in public sector financial management, especially within
developing or transitional economies.
The MAcc (Public Sector Financial Management) offers a programme
of study that will enable you to engage critically and professionally with
the important contemporary issues in public sector financial management.
Specifically, the core objectives of the programme are to:
• Develop a high level of analytical and professional competence in
financial management and, in particular, public services financial
management
• Develop an understanding of the role of financial management in the
provision of public services
• Develop a high level of competence and critical awareness of key
business disciplines and their application within the public sector
• Encourage public services financial managers to become reflective
practitioners
• Develop an understanding of the distinctive issues and factors that
drive financial management within public organisations.
These programmes offer an advanced understanding of accountancy that
will enable graduates to prepare for a career within the broad area of the
accountancy profession. Graduates will also be able to pursue a career in
other areas, both in the private and public sectors, where a knowledge
and understanding of accountancy and finance is considered desirable.
The acquisition of subject specific knowledge and understanding together
with the development of generic skills will allow graduates to occupy
managerial roles.
We welcome applications from holders of qualifications in cognate
disciplines from institutions anywhere in the world. These qualifications
should normally be the equivalent of an Honours degree of a UK
university. Two references are also required (preferably one academic
and one employment).