The aim of the dissertation is to provide students with the skills needed for conducting theoretical and/or empirical research in accounting and finance.
Focusing upon International Accounting Standards (IASs) and International Financial Reporting Standards (IFRSs), this module combines accounting theory with its practical application. The module seeks to provide participants with a firm grasp of the principal conceptual issues in financial accounting and to develop their practical appreciation of these concepts in the context of international financial accounting and reporting. The main areas covered are: • The theory and practical application of international financial reporting standards to the preparation and presentation of the financial statements of single corporate entities • The theory and practical application of international financial reporting standards to the preparation and presentation of group financial statements • The analysis and interpretation of financial statements • Recent developments in international financial accounting and reporting, including an awareness of the roles of the international accounting standards board and the european union, and their interrelationship with the financial reporting council in the development and setting of international financial reporting standards
This module aims to deepen students’ understanding of quantitative and qualitative research methodologies applicable across accounting and finance. It focuses on integrating contemporary research methods with core statistical concepts and appropriate software, preparing students to undertake independent research and advanced professional roles. The aims of this module are: • To equip students with the ability to critically evaluate and apply a range of contemporary research methods. • To develop proficiency in using statistical and computational tools for data analysis. • To foster an understanding of how to design robust research projects that integrate both qualitative and quantitative methodologies. • To enable students to critically appraise existing academic literature.