BSc Accounting

The  Manchester Bursary  is available to UK students registered on an undergraduate degree course at Alliance MBS who have had a full financial assessment carried out by Student Finance England.

In addition, Alliance MBS will award a range of  Social Responsibility Scholarships  to UK and international/EU students.

These awards are worth £2,000 per year across three years of study.

You must achieve AAA at A-level (or equivalent qualification) and be able to demonstrate a significant contribution and commitment to social responsibility.

The School will also award a number of  International Stellar Scholarships  to international students achieving AAA at A-level (or equivalent qualification). Applicants who exceed AAA and/or have supplementary qualifications (such as EPQ) will receive additional consideration.

Additional eligibility criteria apply - please see our  scholarship pages  for full details.

1.    Analysis of a range of contemporary corporate reporting techniques, developments, initiatives, debates and controversies;
2.    Consideration of the nature of and shifts in regulatory regimes associated with corporate reporting in an international context;
3.    Consideration of corporate responsibilities and public interest commitments of the accounting profession and its regulators;
4.    Consideration of the overall standing of corporate reporting practice and the scope for innovation and development.

The course reading material will include textbook chapters and journal articles and will be specified in the detailed course outline made available to students (via Blackboard) at the beginning of the course. Given the contemporary nature of the course, students will also be expected to make good use of the internet in keeping up to date with current developments in the topics covered on the course.

BMAN 21020 is a pre-requisite of BMAN30030.

Pre-requisite course units have to be passed by 40% or above at the first attempt unless a higher percentage is indicated within this course outline. If the pre-requisite unit is defined as a compulsory course unit within your programme of study (Maths with Finance, IBFE, Accounting, BA Econ pathways for example) then progression onto the dependent unit is permitted as long as you have gained the appropriate amount of credit to progress on to the following year of your registered undergraduate programme.

Co-requisites: None
Dependent course units: None
Programme Restrictions: There are no programme restrictions for this course providing the pre-requisites listed above are met.

BMAN30030 is available to study abroad and exchange students admitted through the University of Manchester International Programmes Office who will be studying for a full academic year
 

 

The aim of the course is to enhance students' understanding of contemporary issues in financial reporting and regulation from an international perspective.  The issues and agendas confronting accountants, auditors, accounting standard setters, regulators and those with an interest or stake in the activities, performance and sustainability of corporations and public sector bodies range from technical questions of accounting practice to the value and use of audited financial reports, the fundamental principles and concepts underpinning accounting practice and the obligations, public interest commitments and social legitimacy of those charged with maintaining, developing and regulating standards of practice.

By the end of this course students should be able to:

• Describe the causes of accounting diversity as well as reasons for, and critiques of, the pursuit of accounting harmonisation/convergence in a global arena;

• Critique the achievements and problems associated with processes of international accounting and auditing standard setting and levels of compliance and enforcement;

• Describe and critique the contemporary international financial ‘architecture/infrastructure’, including the roles of national and international professional bodies, large multinational accounting/audit firms and regulators;

• Describe the pertinence of political, economic, social and environmental factors and considerations to the on-going development of and innovation in international financial accounting and auditing practice;

• Show a good understanding of the main differences between measurement bases and their impact upon financial statement analysis;

• Show a good understanding of key accounting concepts, techniques and developments in the international corporate reporting arena.
 

An average of 2 hours of lectures/seminars per week across semester 1 and semester 2.

20 hours lectures and 10 seminars 

Total study hours: 200 hours split between lectures, seminars, reading, discussion group work, self-study and preparation for classes, coursework, and examinations.
 

3 hour unseen examination at the end of semester 2 (75%)
Assessed essay (max. 2000 words) at the end of semester 1 (25%)

For semester 1 exchange students admitted via the Alliance Manchester Business School International Office that take this course as BMAN30581 the assessment will be in the form of a written assignment (max. 4000 words).
 

• Informal advice and discussion during lectures and workshop sessions
• Written and/or verbal comments on assessed and/or non-assessed coursework.
• Generic feedback posted on Blackboard regarding overall examination performance.

C. Nobes and R. Parker (2020), Comparative International Accounting, 14th Edition FT Prentice Hall.

K. Bhaskar, J. Flower and R. Sellers (2021) Disruption in Financial Reporting: A Post-pandemic view of the Future of Corporate Reporting, Routledge
 

For Academic Year 2022/23

Updated: March 2022

Approved by: March UG Committee