MPhil/PhD in Accounting
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.
Year one
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 Two):
AC410 Management Accounting, Strategy and Organisational Control (n/a 14/15)
AC411 Accounting, Strategy and Control (H)
AC420 Financial Reporting in Capital Markets
AC444 Valuation and Security Analysis (H)
AC470 Accounting in the Global Economy (H)
EH463 The Long-Run Analysis of Firms and Industries (H)
EH487 International Economic Institutions since World War I (H)
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)
LL4G9 European Monetary and Banking Law (H) (n/a 14/15)
LL4K9 European Capital Markets Law (H)
SO425 Risk, Regulation and Economic Life
SO430 Economic Sociology (H)
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 two
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 three
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 four
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.
