MPhil/PhD in Accounting

Programme code: RPAC

Department: Accounting

For students entering in or before the academic year 2014/15.

In addition to progressing with their research, students are expected to take the listed training and transferable skills courses.  Students may take courses in addition to those listed, and should discuss this with their supervisor.

Guidelines for interpreting programme regulations

Year 1
Training courses
Compulsory (not examined):

AC500 Accounting, Organisations and Society

Compulsory (examined):
AC502 Foundations in Accounting, Organisations and Institutions (H)

Two of the following (to the value of 1.5 course units) normally to be taken in the first year (one course may need to be taken in Year 2):

AC411

Accounting, Strategy and Control (H)

AC412

Accountability, Organisations and Risk Management (H)

AC415

Management Accounting for Decision Making (H)

AC420

Financial Reporting in Capital Markets (withdrawn 16/17)

AC444

Valuation and Security Analysis (H)

AC470

Accounting in the Global Economy (H)

AN473

Anthropological Approaches to Value (H)

EH429

History of Economics: Ideas, Policy and Performativity (H)

EH463

The Long-Run Analysis of Firms and Industries (H)

EH487

International Economic Institutions since World War I (H) (withdrawn 16/17)

GV478

Political Science and Public Policy

GV481

Political Science and Political Economy (H)

GV488

Law and Politics of Regulation

GV4E4

Public Budgeting and Financial Management

GY420

Environmental Regulation: Implementing Policy

GY423

Environment and Development

GY455

Economic Appraisal and Valuation (H)

LL440

Corporate Accountability: Topics in Legal and Accounting Regulation

LL4AH

Comparative Company Law (H)

LL4BX

Corporate Governance (H)

SO425

Risk, Regulation and Economic Life

SO430

Economic Sociology (H) (n/a 16/17)

Any other graduate-level course available in the School with permission from the PhD Programme Director.

Optional (examined):
At least one methodology course, including courses offered by the Methodology Institute, either in their first and/or second year of the programme.

Transferable skills courses
Compulsory (not examined):

AC501 Empirical Financial Accounting and Capital Markets

Optional (not examined):
Relevant seminars in related areas elsewhere in the School
Appropriate international workshops and colloquia

Year 2
Training courses
Compulsory (not examined):

AC500 Accounting, Organisations and Society

Compulsory (examined):
Students who have completed less than 2 graduate-level course units in year one will take additional courses.

Optional (examined):
As needed students may take course(s) or research training session(s) offered by the Methodology Institute.

Transferable skills courses
Compulsory (not examined):

Department of Accounting research seminars

Optional (not examined):
Relevant seminars in related areas offered elsewhere in the School
Appropriate international workshops and colloquia

Year 3
Training courses
Compulsory (not examined):

AC500 Accounting, Organisations and Society

Optional (examined):
As needed, students may take course(s) or research training session(s) offered by the Methodology Institute. 

Transferable skills courses
Compulsory (not examined):

Department of Accounting research seminars

Optional (not examined):
Relevant seminars in related areas offered elsewhere in the School
Appropriate international workshops and colloquia

Year 4
Training courses
Compulsory (not examined):

AC500 Accounting, Organisations and Society

Optional (examined):
As needed, students may take course(s) or research training session(s) offered by the Methodology Institute. 

Transferable skills courses
Compulsory (not examined):

Department of Accounting research seminars

Optional (not examined):
Relevant seminars in related areas offered elsewhere in the School
Appropriate international workshops and colloquia

Progression and upgrade requirements:
To proceed from Year One to Year Two, students must pass all course examinations normally with high Merit or Distinction marks

Examinations: All MPhil/PhD Accounting students are required to achieve a pass mark of at least 65% in their examined courses. The examiners may, in exceptional circumstances, condone a lower pass mark if there is strength elsewhere. Students failing a paper can, at the discretion of the departmental Postgraduate Assessment Review Committee, and taking into account overall performance, re-sit that paper on one occasion only. The departmental Postgraduate Assessment Review Committee may also decide to substitute a make-up assignment, such as a 5,000-word essay, to redress any mark deficiencies.

Seminar presentations: Students are required to make a seminar presentation in each year of their programme. 

Upgrade: Students will initially be registered for the MPhil. In order to progress to PhD registration, students must have achieved a pass mark of at least 65% in their taught course exams, and have made satisfactory progress in their research, which normally is understood to mean a solid draft of one complete chapter, plus a detailed outline for the rest of the dissertation with abstracts for each proposed chapter. The departmental Postgraduate Review and Assessment Committee will review the progress of each research student, and make recommendations for upgrading to PhD on a case-by-case basis.

Teaching Experience: Students are offered the opportunity to gain teaching experience with appropriate training, and are encouraged to take presentation skills and other training offered by the Teaching and Learning Centre.