Study-Unit Description

Study-Unit Description


CODE ACC5969

 
TITLE Contemporary Issues and Development in Accountancy

 
UM LEVEL 05 - Postgraduate Modular Diploma or Degree Course

 
MQF LEVEL 7

 
ECTS CREDITS 5

 
DEPARTMENT Accountancy

 
DESCRIPTION The topics that make up the course are reviewed annually and changes made according to circumstances. Each different topic is covered in one two-hour session conducted by full-time members of staff or outside specialists in the particular area.

The following current areas are suggested:
Economic and financial aspects of the EU; financial instruments; money laundering; listing requirements; quality assurance; GAPSME; financial crisis; business promotion in Malta; corporate social responsibility; fraud and professional responsibility; the role of the accountant within modern management information systems; treasury management; online and remote gaming; valuation techniques - practical issues.

Study-unit Aims:

The study-unit aims to deliver the most up to date knowledge about the current issues both in Malta and also internationally, so that students are aware of current concerns and developments in the accountancy field. The study-unit also aims to integrate these contemporary developments with the students' knowledge in the core accountancy subjects acquired during the degree programme, and this by means of practical multi-disciplinary case study/studies.

Learning Outcomes:

1. Knowledge & Understanding
By the end of the study-unit the student will be able to:

(a) identify areas that are undergoing changes in the accountancy field, and evaluate how these can have an impact in practice;
(b) differentiate between the various fields of the profession and the practical skills related to each.

2. Skills
By the end of the study-unit the student will be able to:

(a) maintain discussions about the pros and cons of contemporary developments and changes;
(b) initiate contributions towards the response of the profession within its dynamic environment;
(c) relate academic knowledge with the perspectives of accountancy profesionals;
(d) use interpretation skills to analyse and provide solutions to practical situations/problems.

Main Text/s and any supplementary readings:

There are no main texts for this unit. The unit comprises various topics, and each lecturer will suggest the most up-to-date readings from professional and academic journals.

 
ADDITIONAL NOTES Pre-requisite Qualifications: Bachelor of Commerce with Accountancy Stream

 
STUDY-UNIT TYPE Lecture

 
METHOD OF ASSESSMENT
Assessment Component/s Assessment Due Sept. Asst Session Weighting
Assignment SEM2 Yes 40%
Case Study (Take Home) SEM2 Yes 60%

 
LECTURER/S Michael Bianchi
Anita Aloisio
Alex Azzopardi
Charmaine Baldacchino
Chris Borg
Michael John Cefai
Glorianne Cini
Vladimiro Comodini
Francis Debono
Jonathan Dingli
Lauren Ellul
Antoine Fenech
Daniel Frendo
Philip Gafa
Clifton Grech
Anabel Mifsud
Ivan Sammut
Karen Melissa Fabianne Sultana
Michelle Vassallo Pulis

 

 
The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints.
Units not attracting a sufficient number of registrations may be withdrawn without notice.
It should be noted that all the information in the description above applies to study-units available during the academic year 2023/4. It may be subject to change in subsequent years.

https://www.um.edu.mt/course/studyunit