Module code: MANM400

Module Overview

This module will enable students to understand real-life, complex, international issues in the accounting and finance world and synthesise relevant information to analyse the case. It encourages independent learning and provides students with the knowledge, skills and understanding required to produce a structured report. This will enable students to work independently for their Project module.

Module provider

Surrey Business School

Module Leader

HUA Shan (SBS)

Number of Credits: 15

ECTS Credits: 7.5

Framework: FHEQ Level 7

Module cap (Maximum number of students): N/A

Overall student workload

Workshop Hours: 22

Independent Learning Hours: 106

Lecture Hours: 22

Module Availability

Semester 2

Prerequisites / Co-requisites


Module content

Indicative content includes:
• International accounting issues and developments
• International auditing issues
• Corporate governance
• Stewardship, ownership and control
• Financial misconduct and collusion
• Contemporary financal issues

Assessment pattern

Assessment type Unit of assessment Weighting
Coursework Group coursework assignment (2500 words) 100

Alternative Assessment

Individual assignment (1000 words)

Assessment Strategy

The assessment strategy is designed to provide students with the opportunity to demonstrate the achievements of the module’s learning outcomes. The assessment consists of a group written essay (100%) and is designed to capture a holistic learning acquired in all the topics and to assess the student’s ability to comprehend and critically discuss the relevant theoretical concepts in relation to the case contexts. Formative assessment and feedback: Tutorials provide a platform of frequent feedback in the topics covered so preparing the student for his/her success in the final essay. Additionally, the module offers a platform for students to give and receive feedback via SurreyLearn. Finally, weekly office hours aim to provide additional feedback and advice to students.

Module aims

  • To develop systematic thinking that based on an overall view of company's financial statements.
  • To develop an understanding of the process involved in analysing case studies
  • To introduce essential techniques for completing the international accounting and finance project (to be carried out in the Project module)

Learning outcomes

Attributes Developed
001 To identify major accounting issues and underlying reasons for managers¿ decision K
002 To recognise potential earnings management issues KC
003 To apply the techniques that effectively detect earnings management CP
004 To work in a team environment and coordinate tasks effectively CPT

Attributes Developed

C - Cognitive/analytical

K - Subject knowledge

T - Transferable skills

P - Professional/Practical skills

Methods of Teaching / Learning

The module commences in the Summer Semester.

The teaching and learning strategy for this module is designed to encourage students to think critically about the different stages of writing the report and to engage in sharing insights on the possible implications for the recommendations presented with appropriate justification.

The learning and teaching strategy is designed to involve the students in a full action learning mixing lectures with workshops and detailed case analysis.

The learning and teaching methods including several elements to achieve the module learning outcomes:

1. Lectures delivered by the module tutors designed to develop

a. application skills of appropriate tools and frameworks used for analysing accounting and financial cases

b. the use of planning and writing strategies effectively

c. develop appropriate skills to use referencing techniques appropriately

2. Workshop activities and peer group exercises

a. student-led class discussions of case studies and research scenarios to put theory into application and transform the acquired knowledge into practice

b. students are expected to support the work undertaken during each lecture by undertaking a number of independent learning activities:

c. preparatory reading with questions to guide their note taking

d. follow up exercises to consolidate their learning, where appropriate applying this to new situations

e. further reading to enable them to extend their knowledge and understanding

3. Self-initiated learning through reading Surrey Learn and partner websites

a. the University's virtual learning environment (SurreyLearn) will be used to support student learning by providing them with additional resources and links to useful websites. SurreyLearn will also be used for further discussion of the module topics between the students and the lecturers as well as the students and their colleagues. Additionally PowerPoint presentations and case studies used by the lecturers will be placed on SurreyLearn before the lecture so that students may print off copies in time for the lecture.
Independent learning
Students are expected to work independently for a considerable amount of the semester.  There is weekly reading which should be completed before the lecture from the core text for the course and students are expected to do a selection of questions to test their learning and understanding.

Remember this course requires action:
• Take the initiative in finding out what needs to be done, drawing up weekly plans and implementing them.
• Take the appropriate time to do the work set each week be systematic
• Assess your situation regularly are you understanding the processes if not seek advice early.
• Be reflective. Learn from your experiences. Review your study activities regularly and consider whether our strategies are working well.

Indicated Lecture Hours (which may also include seminars, tutorials, workshops and other contact time) are approximate and may include in-class tests where one or more of these are an assessment on the module. In-class tests are scheduled/organised separately to taught content and will be published on to student personal timetables, where they apply to taken modules, as soon as they are finalised by central administration. This will usually be after the initial publication of the teaching timetable for the relevant semester.

Reading list
Upon accessing the reading list, please search for the module using the module code: MANM400

Programmes this module appears in

Programme Semester Classification Qualifying conditions
Accounting and Finance MSc 2 Compulsory A weighted aggregate mark of 50% is required to pass the module

Please note that the information detailed within this record is accurate at the time of publishing and may be subject to change. This record contains information for the most up to date version of the programme / module for the 2020/1 academic year.