MASTER OF ACCOUNTING (RESEARCH) - PROGRAMME DESCRIPTION
Level:
|
MASTER (RESEARCH)
|
Major:
|
ACCOUNTING
|
Major code:
|
62.31.05.31
|
Concentration:
|
Accounting
|
| Mode of study: |
Part-time |
1. Objectives
1.1. General objectives
The general goal is to provide high-quality masters of science in accounting and corporate governance who have good expertise to study independently and creatively. They are also able to discover principles in accounting and corporate governance, solve new issues in accounting, and work as a professional accountant.
1.2. Expected Learning Outcomes
Upon completion of the programme, master in accounting will have these following ability:
1.2.1. Knowledge
General knowledge
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO1 |
Understand the theories of corporate governance thoroughly |
2
|
ELO2 |
Understand research method in business and management |
3
|
ELO3 |
Be able to apply popular statistic softwares proficiently, such as SPSS |
4
|
ELO4 |
Be able to apply academic English proficiently |
Professional knowledge
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO5
|
Understand the theories in accouting, auditing, internal control and corporate governance |
2
|
ELO6 |
Understand different research schools in accounting and be able to apply these schools in research in Vietnam |
3
|
ELO7 |
Be able to apply proficiently and creatively the principles in accounting, auditing, and financial analysis
|
4
|
ELO8 |
Understand research method in accounting and auditing |
1.2.2. Skills
General skills
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO9 |
Be able to study independently and creatively |
2
|
ELO10 |
Be able to discover new principles |
3
|
ELO11 |
Be able to criticise and evaluate
|
4
|
ELO12 |
Be able to apply the principles in practice
|
Professional skills
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO13 |
Be able to criticise, evaluate, discover new theoretical and practical principles in accounting, auditing, and corporate governance |
2
|
ELO14 |
Apply principles in accounting and auditing to solve new issues in theory and practice |
3
|
ELO15 |
Be able to research in international environment
|
4
|
ELO16 |
Be able to work as a professional accountant |
1.2.3. Attitude
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO17 |
Have responsibility in career and society; have inquiring mind |
2
|
ELO18 |
Have personal ethics, scientific ethics and professional ethics |
3
|
ELO19 |
Be cooperative and friendly to colleagues
|
1.3. Career outcome
After graduation, masters of science in accounting are able to work independently and creatively in either academic or practical environment.
Organisation and position:
- Colleges, universities, research academy: lecture and research in accounting and auditing.
- Audit firms, brokerage firms, consulting firms, investment funds: financial analyse, evaluate, consult.
- Government agencies: setup and evaluate the policies in finance, accounting and taxation.
2. Study duration: 2 years according to designed programme.
3. Admission criteria: Bachelor in Accounting or in similar concentration
4. Study process: Credit system
5. Scoring scale: Credit scale system
6. Programme content:
6.1. Compulsory courses (22 credits)
| COURSE CODE |
COURSE TITLE |
NUMBER OF CREDITS |
| |
Philosophy |
4 |
| |
Econometrics |
3 |
| |
Research method |
2 |
| |
Accounting theories |
3 |
| |
Financial accounting |
3 |
| |
Management accounting |
3 |
| |
Accounting information system |
3 |
6.2. Optional courses (select 18 credits)
6.3. Graduation thesis (20 credits)
| COURSE CODE |
COURSE TITLE |
NUMBER OF CREDITS |
|
Internal control |
3 |
|
International financial reporting standards |
3 |
|
Accounting in public sector |
3 |
|
Corporate governance |
3 |
|
Auditing |
3 |
|
Financial analysis and firm valuation |
3 |
|
Financial accounting research
|
3 |
| |
Managerial accounting research |
3 |
| |
Business statistics |
3 |
7. Tested programmes as reference (attached reference programmes to this programme)