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  • 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)  

    No.  Programme title - University  Website

     1

    Master of Philosophy (research)  Accounting, UNSW, Business School, Australia
    http://www.handbook.unsw.edu.au/research/plans/2017/ACCTAR2585.html 

     2

    Master of research, Queensland University of Technology, Australia. 
    https://www.qut.edu.au/study/courses/master-of-business-research/master-of-business-research-accountancy 

     3

    Research Master in Business (Accounting) Tilburg University, Nederlands 
    https://mystudy.uvt.nl/it10.owp?taal=e&pfac=FEB&variantcode=1S315 

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