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Accounting and Auditing
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Summary of the Profile
General Description:
Objective(s) of a study programme:
To prepare professionals of accounting and auditing who are able to practice as analytics, experts or consultants and to elaborate research projects of accounting and auditing during PhD studies.
Learning outcomes:
Knowledge and Its Application:
A1 To demonstrate economics, management, accounting and audit knowledge based on up-to-date fundamental and applied studies and conditions of its application for conventional and global network based organizations.
A2 To understand deeply accounting theories and methodology and be able to apply them while ensuring transparency of information and reducing its asymmetry in conventional and global network based organizations.
A3 To understand deeply methods and techniques of financial and internal audit and be able to apply them while ensuring transparency of information and reducing its asymmetry in conventional and global network based organizations.
A4 To understand deeply conceptions of intellectual capital, finance, management accounting and value based management and conditions of their application for conventional and global network based organizations
A5 To determine qualitative and quantitative research methods, conditions and limitations of their application while arguing methodology of accounting, auditing and cross disciplinary researches.
Research Skills:
B1 To recognize and solve innovatively problems of business management while integrating knowledge of economics, management, accounting and audit based on up-to-date fundamental and applied studies and ensuring cross-disciplinary and holistic approach when there is no comprehensive and defined information available.
B2 To asses critically alternatives, arguments and outcomes of solutions of business problems in long and short terms while integrating knowledge of economics, management, accounting and audit based on up-to-date fundamental and applied studies and ensuring cross-functional and holistic approach when there is no comprehensive and defined information available.
B3 To apply up-to-date methods of qualitative and quantitative research for cross disciplinary or applied researches of accounting.
B4 To integrate knowledge while arguing methodology of applied researches, consulting or providing expertise evaluation in accounting, auditing and cross disciplinary field.
Subject–Specific Skills:
C1 To apply methodology of accounting while realizing national and international accounting standards into practise and solving consolidation of accounting, information transparency and its asymmetry problems.
C2 To plan and perform financial and internal audit using methods and techniques of audit and guiding principles of professional ethics and social responsibility.
C3 To model, evaluate and create management control system while integrating up-to-date conceptions of accounting, auditing, management accounting, intellectual capital and enterprise value measurement and management.
Social Skills:
D1 To communicate effectively in oral and written form with the professionals of accounting and other stakeholders, to consult and to perform expert evaluation while solving scientific and practical problems of accounting and auditing.
D2 To be able to perform research individually or in groups, evaluate effectiveness of groups work, analyse principals of group formation, delegation and management guiding professional ethics and public spirited.
Personal Skills:
E1 To guide the finance system and ethical principles of accountants and auditors ensuring development of social responsible business and organization.
E2 To initiate, organize and perform cross functional and applied researches of accounting, be able to interpret and apply their results in practical, experts and academic activities.
Activities of teaching and learning:
Students’ workload consists of contact hours and individual work. Theoretical lectures, practical sessions and laboratory works are used for contact hours. Individual work is intended for literature analysis and written assignments for individual/group work, reports/case studies/essays/papers and etc.
Methods of assessment of learning achievements:
In order to guarantee proper assessment of students’ achievements, the complexity of the system is ensured. The courses in the study Programme of Accounting and Auditing are assessed using different forms: responses to open theoretical questions and solution of practical tasks, tests of closed questions. Test or assignment results are recorded in a written form. Students’ knowledge and skills are evaluated during the examination.
The University applies cumulative grading (ten-point grading system) in order to ensure objective evaluation, active students˙ participation during the semester and their ability to apply theoretical knowledge in practice. Cumulative grading final evaluation consists of interim course assignments and final exam grades.
Framework:
Study subjects (modules), practical training:
Core and Compulsory Subjects: Intellectual Capital Measurement, Financial reporting, International Taxation and Transfer Pricing, Audit 1, Audit 2, Strategic Management Accounting, Value Based Management, Real Estate and Business Valuation, Internal Auditing.
Research Project and other core subjects: Scientific Research Design, Strategic Management, Research Project 1, Research Project 2.
Final Degree Project.
Specialisations:
-
Optional courses:
Optional Subjects: Asset Management, Corporate Reputation Management, Export Operations, Management of Organizational Networks, Project Management, Forecasting of Economic and Financial Time-series, Quantitative Methods and Financial Modelling, Qualitative Research Methods, Quantitative Research Methods, Data Analysis Methods.
Distinctive features of a study programme:
A graduate possesses comprehensive knowledge of accounting and audit, is able to recognize conceptual problems of accounting and audit, to deal with problems of consolidation of accounting, control of enterprise performance ensuring true and fair view of financial reporting and reducing asymmetry of information in traditional and network based organizations, to reason methodology, to perform applied researches and to communicate their results.
Access to professional activity or further study:
Access to professional activity:
The graduate can perform scientific research; be employed as analyst, consultant or expert in business and public organizations.
Access to further study:
S/he has access to the third cycle studies.
