Course summary

Our MSc in Accounting is designed to provide an essential introduction to accountancy as a career choice for graduates with no prior learning in the discipline. The programme covers key areas of accounting, and it will stimulate your interest in the broader aspects of finance and business across the globe. You will develop an in-depth understanding of the theory and practice of accounting and it will also sharpen your critical thinking skills, such as decision-making and problem-solving. Topics covered in the programme include, financial statements and their preparation and analysis, the practical limitations of financial reporting, contemporary and evolving practice in financial and non-financial accounting and reporting, management information for decision-making, and the practice and concepts of auditing. You will be taught at Durham University Business School, one of the longest established business schools in the UK, offering state-of-the-art facilities and, as an accounting student, you will be part of an academic department with an international reputation for research and teaching excellence. Professional Exemptions - ACCA and CIMA The programme also carries professional exemptions from both the Association of Chartered Certified Accountants (ACCA) and the Chartered Institute of Management Accountants CIMA. We are proud of our international connections and offer several opportunities to experience life in destinations across the globe: Core modules: Auditing and Accountability examines the practice of auditing and underlying concepts including the development of the role of the audit function in modern business society, the governance roles and responsibilities of external audit functions, the concepts of audit quality and assurance and the contribution of audit research in understanding practice and informing policy and regulatory debates. Modern Accounting Research introduces a range of topics in contemporary and evolving practice in accounting and associated subjects such as reporting and taxation. The module also explores ethical issues in accounting and associated subjects and considers contemporary research agendas in accounting and associated subjects. Financial Accounting and Reporting enables you to develop and demonstrate knowledge and understanding of financial accounting and reporting concepts and ethical issues as well as the application of International Financial Reporting Standards (IFRS) to specific cases involving single entities or groups. Financial Planning and Control develops your knowledge of the financial planning and control processes of organisations and understanding of key aspects of management accounting related to financial planning, control and decision-making in organisations. It builds skills that are relevant to management accounting practice such as preparing, interpreting, and presenting essential financial information for management control and decision-making. Research Methods in Accounting explores the main research assumptions used in accounting to build your understanding of the range of methods and techniques employed to achieve different research aims and objectives. You will also use technology used in accounting research (e.g. STATA, Nvivo). Corporate Governance provides an understanding of the theoretical underpinnings of corporate governance, its underlying concepts and practice, academic research and how it informs practice, policy and regulatory debates and the role of corporate governance as a means of accountability in organisations and in society. The Dissertation is an in-depth investigation of a specific subject you've already studied as part of your programme, theoretically underpinned and normally supported by undertaking empirical research, but may also be a critical essay that draws upon academic literature. There is also the opportunity to undertake your dissertation abroad at a partner university.