ࡱ> O 0j>bjbj(9(9 7JSWiJSWi5+ ZZ8z1D&J&$&1111111$36b>1']&"&''>1ZZS1***'^Z81*'1**Vt0@0J`_'H0 1i1010 6(60608''*'''''>1>1)'''1''''6''''''''' X :  This programme specification covers the subject curriculum in Accounting and Financial Management for the following dual honours degree programmes and should be read in conjunction with the relevant specification for the second subject:1. Programme Titles2. Programme Codes3. JACS CodesAccounting and Financial Management and EconomicsMGTU16N400Accounting and Financial Management and MathematicsMGTU14N4004Level of StudyUndergraduate5aFinal QualificationBachelor of Arts with Honours (BA Hons)5bQAA FHEQ LevelF66Intermediate QualificationsNone7Teaching Institution (if not 91ֱ)Not applicable8FacultySocial Sciences9Co-ordinating DepartmentManagement School10Other Departments involved in teaching in the subjectEconomics, Law, Information Studies and Mathematics11.Mode of AttendanceFull-time12.Duration of the Programmes3 years13.Accrediting Professional or Statutory BodyAssociation of Chartered Certified Accountants Institute of Chartered Accountants of England and Wales Institute of Chartered Management Accountants Institute of Chartered Accountants of Scotland14.Date of production/revisionFebruary 2010, October 2023, April 2024 Dual Degrees 91ֱ defines a dual degree as the independent study of two parallel subjects. Dual degrees offer students the flexibility to choose a programme of study that reflects their interests and gives the opportunity to develop detailed knowledge and key skills in two major subjects. Whilst the two subjects may be taught independently, they will complement, inform and illuminate one another. Where there are two programme specifications for dual degrees, one for each half of the programme, and students should refer to both documents for a full description of the whole programme. Where there are clear links between the two subjects, details will be included in Sections 15 and 20 of the programme specifications. However, there are some single programme specifications for dual degree combinations where there is a substantial degree of integration between the two subjects.Background to the programmes and subject area The study of accounting and financial management as part of a dual degree programme provides an intermediate level of knowledge and understanding of accounting and financial management that could be used as the basis of further specialised studies in accountancy and financial management or as an extensive supplement to related careers in business, finance or the other half of the dual programme. The approach to the study of accounting and finance as part of a dual degree is similar to that of the single honours programme in terms of the development of the core knowledge, understanding and skills but the dual degree curriculum excludes modules in the subject that are likely to be of less non-specialised interest or applicability. Accounting and Financial Management plays a major role in all organisations, whether profit or not-for-profit, public or private sector organisations. Accountancy is often regarded as just a series of mathematical or mechanical techniques. Of course, learning how to use these techniques is important, but at degree level and in almost all future accounting-based careers, accounting is much more than this. Our programmes explore the way in which accounting informs decisions in organisations and the impact which the use of accounting information systems can have on various aspects of organisational life. A study of accounting within its organisational context is central to the accounting degree at 91ֱ. The teaching of accounting involves two main strands a command of the techniques of financial accounting and management accounting and a critical approach to their uses and limitations. The basic techniques of financial and management accounting are taught throughout the degree. Techniques for managing finance and the relationship between finance and accounting are studied at Levels 2 and 3. Students learn to understand and critically analyse the various roles and forms of practice and the integration with other organisational functions, the social and political influences on accounting practice and the likely future for accounting. The degree presents a balanced mix of technical and conceptual study, and its development of students analytical and critical powers provides skills that are transferable to a variety of future careers. The Management School has achieved a high quality of teaching that is informed by excellent research. The School also has an excellent record of graduates gaining employment. With significant numbers of undergraduates and postgraduates coming from overseas the School has an international reputation and outlook. Further information about the Management School is available on our website at HYPERLINK "http://www.shef.ac.uk/management" \hhttp://www.shef.ac.uk/management.Programme aims Our students will be employable graduates. Our students will have contextually relevant critical thinking skills. Our students will be socially responsible professionals in their discipline. Our students will acquire core insights on a wide range of contemporary accounting and finance functions and domains.17. Subject learning outcomes Knowledge and understanding: On completion of the programme, students will be able toK1Apply relevant perspectives, themes and concepts to accounting and financial management practices.K2Evaluate a range of accounting and finance theory. Skills and other attributes: On completion of the programme, students will be able toS1Demonstrate effective written communication skills for different purposes and audiences.S2Demonstrate effective oral communication for different purposes and audiences.S3Make sound commercial and organisational decisions considering wider contexts.S4Critically analyse management practices.S5Evaluate relevant theoretical concepts.S6Apply social responsibility concepts to management practices.18. Teaching, learning and assessment Development of the learning outcomes is promoted through the following teaching and learning methods: Lectures are used throughout the programme in order to impart essential knowledge relating to K1-K5 above. Tutorials are staff-led for groups of approximately sixteen students and are used throughout the programme for development of the skills and other attributes relating to S1-S11 above. Tutorials are also used to describe meetings arranged between a tutor and an individual student in order to clarify a particular problem experienced by that student in the understanding of material or in the process of preparation for a tutorial or an assessment. Independent study is essential to the successful completion of the programme. The amount of independent study broadly expected for each module is variable and is clearly set out in the module outline. Independent study is necessary to both assimilate and further clarification material obtained from lectures, preparation for seminars, preparation for written assessments, and the broader development of knowledge of the field of study. Group work is an important part of some units in the programme and it provides an opportunity for teamwork participation, the development of interpersonal skills and the reconciliation of different points of view. Opportunities to demonstrate achievement of the learning outcomes are provided through the following assessment methods: Assessment is by course work and examination in proportions that vary according to the needs of particular modules. The main principles underlying assessment are that understanding, interpretation and application are the crucial issues. Assessment cannot be satisfied by students simply replicating and synthesising material from hand-outs, texts and journals. In making appropriate applications to real and hypothetical industry situations and problems, critical evaluation is essential for higher grades in assessment rather than just description. Each assessment method used is related to the learning outcomes as follows: Essays Contextual understanding; general application of principles to industry practices; interpretation and evaluation of oral evidence assesses all learning outcomes except S1, S6 and S10. Individual Reports Direct application of principles to specific organisations and situations assesses all learning outcomes. Group Reports Responding to specific organisational brief; teamwork, consultation, presentation and feedback assesses all learning outcomes. Peer Group Assessment Individual contributions to group process assesses all learning outcomes. Portfolios Development of a variety of skills relating to a changing selection from S1-S11 above. Formal Reports As for Individual Reports above but with additional communication skills assesses all learning outcomes. Unseen Examinations Retention and understanding to assess all learning outcomes except S6 and S10. Skills such as IT, teamwork and presentations are assessed directly in particular modules.19. Reference points The learning outcomes have been developed to reflect the following points of reference: The Management Schools Learning & Teaching Strategy Professional Accreditation Requirements Subject Benchmark Statements HYPERLINK "https://www.qaa.ac.uk/quality-code/subject-benchmark-statements"https://www.qaa.ac.uk/quality-code/subject-benchmark-statements Framework for Higher Education Qualifications (2014) HYPERLINK "https://www.qaa.ac.uk/docs/qaa/quality-code/qualifications-frameworks.pdf"https://www.qaa.ac.uk/docs/qaa/quality-code/qualifications-frameworks.pdf University Vision and Strategic Plan HYPERLINK "/vision"/vision20. Programme structures and regulations The accounting and financial management curriculum for dual degree study is designed to provide all core modules at Levels 1 and 2 and some choice of modules at Level 3 to provide students with opportunities to focus on individual interests. Staff continually update the teaching content delivered on the programme to reflect latest developments and the results of their own research activities where appropriate. Staff research activities are particularly reflected in Levels 2 and 3 of the programme.Detailed information about the structure of programmes, regulations concerning assessment and progression and descriptions of individual modules are published in the University Calendar available on-line at HYPERLINK "http://www.sheffield.ac.uk/calendar/regs"http://www.sheffield.ac.uk/calendar/regs. 21. Student development over the course of study in the subject Curriculum development is linked to the university mission to maintain highest standards of excellence as a research-led institution, whose staff work at the frontiers of enquiry and educate students in a research environment. By linking our curricula development to research we have created a stimulating environment for students that promotes a progressive depth of understanding and is intellectually challenging. Level 1 modules introduce basic knowledge and techniques of accounting and the professional and societal context of the subject. Curriculum development is integrated with the processes of learning. The student-centred emphasis of the programmes is enhanced by interdisciplinary work, self-study, and personal skills development. The delivery mechanisms which achieve these are apparent in second and third year modules, i.e. group work, case studies, group reporting, interactive discussions and student-led dissertation planning. Modules have specific learning objectives, particularly relating to knowledge and techniques relevant to individual disciplines. Other learning objectives are more concerned with common skills of both analysis (e.g. task and problem identification, analysis and resolution) and process (e.g. team work, consultation meetings and presentation). Level 2 modules are designed to build on the first-year acquisition of knowledge, to build student analytic abilities and the capacity to match knowledge and skills to diverse and unanticipated circumstances. The second year is designed to increase learner autonomy above that attained during the first year. Within these modules, an emphasis is placed on whole course learning during which new material may be introduced in a variety of formats other than lectures, including self-study exercises, recommended reading, tutorial topics. More student guidance is developing within our modules, and this takes the form of student shared-experiences, self/peer assessments as well as increasing levels of academic feedback. Level 3 modules are selected so that students may develop high levels of analysis when dealing with realistic, open-ended problems. The third year is designed to increase learner autonomy above that attained during the second year.22. Criteria for admission to the programmes Detailed information regarding admission to the programme is available at HYPERLINK "http://www.shef.ac.uk/prospective/" \hhttp://www.shef.ac.uk/prospective/23. Additional information NoneThis specification represents a concise statement about the main features of the programme and should be considered alongside other sources of information provided by the teaching department(s) and the University. In addition to programme specific information, further information about studying at 91ֱ can be accessed via our Student Services web site at HYPERLINK "http://www.shef.ac.uk/ssid" \hhttp://www.shef.ac.uk/ssid.     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