會計理學碩士金融學Module Handbook
02-25, 2016
Contents內容
1。模塊介紹
2。模塊規范/會計人員聯系方式
3。dissertation工作指導研究
4。提交dissertation
5。dissertation格式
6。對引用和剽竊的指導
7。評估反饋表
1。景區簡介
歡迎到dissertation模塊。本模塊設計為以學生為中心，以自我管理為研究，并通過對一個指定的主管的指導和監督，在會計、金融和銀行方面進行深入的研究。建議同學們仔細研究這本小冊子，它已準備好所有必要的信息，準備和提交的dissertation。
學生會通知時，使他們的dissertation導師聯系，并根據里程碑設置。這應該有助于學生dissertation符合模塊的學習成果和評估策略的詳細頁。
1. Introduction to Module
2. Module Specification / Accountancy Staff Contact Details
3. Guidance on Undertaking Research for the Dissertation
4. Submission of the Dissertation
5. Format of the Dissertation
6. Guidance on Referencing and Plagiarism
7. Assessment Feedback Sheet
1. Introduction
Welcome to the Dissertation module. This module is designed as a student-centred, self managed study accompanied by in-depth research on a selected topic in accounting, finance and banking with guidance and supervision from a designated supervisor. Students are advised to study this booklet carefully, as it has been prepared withall the necessary information for preparing and submitting the dissertation.
Students will be advised when to make contact with their dissertation supervisors, and work according to milestones set.This should help studentsproduce a dissertation that meets the module learning outcomes and assessment strategy detailed overleaf.
2。模塊規范：
模塊規范
1。模塊代碼bma0068
2。模塊標題dissertation
3。學校/學校的交付商學院
4。課程名稱（中）碩士金融學
理學碩士會計
理學碩士
5。模塊組長R M身
6。門的位置
7。模塊類型的核心
8。模塊等級60學分
9。水平米級
10。學習方法學習/主管接觸：15小時#p#分頁標題#e#
無監督學習：585小時
11。pre-requisites沒有
12。推薦之前，研究bma0073研究設計與分析
13。co-requisites沒有
14。專業機構要求無
15。分級或分級分級
16。禁止組合
17。簡介2. Module Specification:
MODULE SPECIFICATION
1. MODULE CODE BMA0068
2. MODULE TITLE Dissertation
3. SCHOOL/S INVOLVED IN DELIVERY Business School
4. NAME OF COURSE(S) MSc Finance
MSc Accounting
MSc Banking and Finance
5. MODULE LEADER R M Crossley
6. LOCATION Queensgate
7. MODULE TYPE Core on all
8. MODULE RATING 60 credits
9. LEVEL M Level
10. LEARNING METHODS Learning sets/supervisor contact: 15 hours
Unsupervised learning: 585 hours
11. PRE-REQUISITES None
12. RECOMMENDED PRIOR STUDY BMA0073 Research Design and Analysis
13. CO-REQUISITES None
14. PROFESSIONAL BODY REQUIREMENTS None
15. GRADED OR NON GRADED #p#分頁標題#e#Graded
16. BARRED COMBINATIONS None
17. SYNOPSIS
This module:
• Allows students to deepen their understanding of a particular area of accounting and finance according to their own interests
• Enables students to carry out a substantial piece of individual research in the field of accounting and finance
• Develops students’ abilities to present research according to academic conventions.
18. OUTLINE SYLLABUS
It is not practicable to provide a general syllabus for this type of module. Students are required to conduct an in-depth piece of individual research on a topic of their own choice in the domain of accounting and finance. It is expected that students will select a research topic which corresponds to their own particular interests and thus allow them to develop a more specialised knowledge and understanding of the area.
The Dissertation will normally involve a review of relevant literature; an explanation of their research design; an account of data collection and appropriate data analysis. The Dissertation will also draw conclusions and make recommendations where appropriate. Presentation of the research will be to an appropriate academic standard, including good structure and appropriate referencing.
19. LEARNING OUTCOMES
• Knowledge and Understanding Outcomes
On completion of this module students will be able to:
K1. Formulate, plan and analyse research in a specific area within accounting, finance or banking.
K2. Select, conduct and appraise appropriate research processes.
• Ability Outcomes
On completion of this module students will be able to:
A1. Design, implement and present an extended piece of work at Masters-level.
A2. Investigate a specific area in accounting and finance.
A3. #p#分頁標題#e#Articulate and précis academic literature relevant to the specific area in accounting, finance or banking.
20. ASSESSMENT STRATEGY
20.1 Formative Assessment
This will be provided via regular, scheduled meetings between the dissertation supervisor and the student either on an individual basis or through learning sets.
20.2 Summative Assessment
• Assessment task
Assessment of all learning outcomes will be through the presentation of a dissertation on a topic relevant to accounting and finance, normally of the order of no less than 15,000 and no more than 20,000 words. Assessment weighting 100%. Not marked anonymously. Eligible for tutor re-assessment. This is the final piece of assessment.
• Assessment Criteria
Bearing in mind the different forms that a research project and dissertation might take, the assessment criteria will normally cover:
• the selection of an appropriate topic area in accounting and finance and the establishment of a clear set of feasible research aims;
• the articulation of a wide range of academic literature relevant to the specific area research design and conceptualisation developed from the academic literature;
• methodological sophistication
• the application of appropriate analytical tools; and
the formulation of appropriate recommendations and conclusions, related back to the research findings and research analysis
21. LEARNING STRATEGY
The learning strategy is one of supervised individual work. All students will be allocated a personal supervisor with whom they must negotiate a research project and meet on a regular basis. Guidance on the research process will be provided by the supervisor via learning sets and individual meetings. The overall design, implementation and completion of the dissertation will be the responsibility of the student.
APPENDIX TO BMA0068 – DISSERTATION
Indicative Reading (Latest Editions)
Books
Bell, J. Doing Your Research Project: A Guide for First-Time Researchers in Education and Social Science, (Open University Press).#p#分頁標題#e#
Bryman, A. Social Research Methods (Oxford University Press).
Bryman, A. & E. Bell Business Research Methods (Oxford University Press)
Easterby-Smith, M., Thorpe, R. & Low, A. Management Research, (Sage).
Hakim, C. Research Design, Strategies and Choices in the Design of Social Research (Routledge).
Moser, C. &Kalton, G.Survey Research in Social Investigation, (Dartmouth).
Oppenheim, A.N. Questionnaire Design, Interviewing and Attitude Measurement (Pinter).
Ryan, B., Scapens, R.W. & Theobald, M. Research Method and Methodology in Finance and Accounting, (Thomson).
Saunders et al. Research Methods for Business Students (Financial Times Press).
Yin, R.K.Case Study Research: Design and Methods, (Sage).
Journals
Accounting and Business Research
Accounting, Auditing and Accountability Journal
Accounting, Organizations and Society
British Accounting Review
Management Accounting Research
Other information
Useful websites:
British Accounting Association (http://www.shef.ac.uk/~baa)
Resource Guide for the Social Sciences (http://www.jisc.ac.uk/subject/socsci)
Social Science Information Gateway (http://www.sosig.ac.uk/)
Accountancy staff contact details
Room Extension E-mail
HoD Accountancy (01484)
47xxxx
Department secretary
Course Admin (Business)
Academic Staff
Learning Development Group
The Business Schools Learning Development Group
Students can make individual or group appointments with Halina Harvey, Gill Byrne and Chris Ireland, the Business Schools LDG, regarding a range of study skills issues. Non-subject specific support is proved in a variety of academic skills areas including:
● Academic writing / ● Giving presentations / ● Reading academic texts / ● IT / ● Note taking in lectures / ● Numeracy / ● Time management / ● Preparing for and taking exams
In addition to the Tutors’ rooms, the Unit has a classroom area where students can practice giving presentations. In addition, there are PCs available, which are equipped with software designed to help students plan, write and check assignments.
All students (and staff) are welcome to take advantage of this service. Sometimes it is possible to drop in to speak to a member of the LDG; however, it is usually best to make an appointment. www.hud.ac.uk/uhbs/businessschool-staff/learningdevelopmentgroup/#p#分頁標題#e#
For further information about the department, please go to:www.hud.ac.uk/uhbs/businessschool-departments/accountancy/
Research at the Business School /www.hud.ac.uk/uhbs/businessschool-research/
3. Guidance on Undertaking Research for the Dissertation
The Research Design & Analysis module (BMA0073) introduced various aspects the research process. Here is a summary of the main points covered in that module.
3.1 Introduction
• What is Research? It is a planned and systematic search for information for the purpose of increasing our understanding of individuals, groups, events, or phenomena. Thus, the collection of data is not in itself research. It is the methodical analysis, the interpretation of the gathered data and the inferences thereof which form the essence of the research process.
• Types of Research.There are different kinds of research, distinguished by objectives set, the form of the questions posed and the methods adopted to obtain answers. The purpose of the research may be to describe a given situation, to explain why certain events occur, or to predict what is likely to happen under specific conditions. The following are examples of two quite distinct types.
a) Descriptive Research – this is the systematic observation and description of an existing situation or event. An example of descriptive research would be reporting of a case study, and a discussion of how it fitted into a theoretical framework. An example of this might be how budgets are set and used in a medium sized manufacturing company.
b) Experimental Research – this is an attempt to establish a relationship between two or more factors by controlling all the other factors that could account for their apparent relationship. We frequently do this in model building, simulation exercises and in the development of theory. Statistical techniques will be used to handle quantitative data in this type of research. An example of this might be finding out if there is a cause-effect relationship between production technology and product costing systems.
3.2 Step-by-Step Approach
Right from the outset and throughout the process, it is useful to set some milestones, for example by asking the following questions:
o #p#分頁標題#e#Why am I doing this research project, and what do I want to get out of it?
o What do I want to find out?
o Where is the information that I want to find out?
o Who will want to know what I find out?
o How will I be assessed?
o When can I start, and when must I finish my work
o Which are the priorities to focus on when doing my study?
The work involved will be done in stages (some will be continuous throughout your studies and there may be flexibility in terms of the stages encountered) as follows:
[Note that this is not the structure of the learning sets]
• Stage 1 -Research mini - proposal
o Identify potential topic
o Set up the dissertation goals, and outline plan (objectives)
o Complete initial literature review
o Identify overall research aim + research questions and objectives
o Consider research method approach
o Prepare proposal, and schedule of work, and submit for approval
• Stage 2 - Research Design
o More detailed literature review
o Identify research approach
o Identify research methods, e.g. secondary sources, etc.
o Arrange access to sources of data
• Stage 3 -Primary Research (Data Collection and Analysis) –
o Gather sufficient and relevant data
o Analyse findings
• Stage 4 -Interpretation of Results
o#p#分頁標題#e# Interpret results and draw conclusions
o Check results against research objectives and questions
o Check results against literature used
• Stage 5 – Final writing-up and submission
o Finish writing-up dissertation
o Check final draft and make corrections, following advice/suggestions from supervisor
o Submit two identical copies of the checked final draft of your dissertation. See below for advice on dissertation structure.
3.3 When do I start and how do I manage the dissertation?
The dissertation work effectively starts from the initial research ideas, finding and refining a topic and writing a research mini-proposal. In other words, it is an ongoing process until the student completes and submits the final draft of their dissertation.
Carrying a Masters dissertation through to successful completion is a time consuming activity. Students are advised to set themselves a timetableand develop a plan of action with the help of their dissertation supervisor. It is important that regular contact is maintained with the supervisor, as is the regular submission of draft copies of the various sections of the dissertation as they are completed (as instructed by your supervisor).
When pursuing literature search and secondary data trawls, students should be wary of becoming distracted from the main research problem. The exciting potential of information technology, in particular the Internet, to generate data may lead to searches that become too broad and lack focus; thus it is essential to stay focused on the research plan agreed with the supervisor and embodied in the research proposal.
Many students find that intense intellectual activity conducted on an independent basis for the dissertation, places them under considerable stress. The initial enthusiasm for a topic may sometimes turn into frustration, boredom, and on such occasions students may find progress difficult to make. The maintenance of a good relationship with the supervisor, based on regular contact and submitting of draft copies of the sections of the dissertation, can help enormously to keep the effort rolling. In other words, the student needs to play an active role in the supervision process.
3.4 Dissertation Structure
A typical dissertation should contain the following (see Table below for detail)#p#分頁標題#e#
• Framing of research objectives and questions
• Familiarity with the literature
• Methodology – the methods or approach taken
• Analysis, evaluation, and appraisal of results, and critical judgement
• Awareness of theoretical and practical implications
• Clarity of conclusions and recommendations
• Clarity of expression and presentation
The Different Sections of a Dissertation:
Section Content
Introduction This section should provide an explanation of what the purpose of the enquiry is and sets out the research objectives. Hypotheses, if applicable, should be clearly stated.
Literature Review This section deals with existing literature and provides a critical analysis of that literature. Research questions finalised.
Methodology In this section you should provide an explanation of why certain data has been collected, what has been collected, from where it has been collected, when and how it was collected, and how it has been analysed.
Results In this section you need to present your research results.
Analysis and Discussion This section is where you offer an analysis of the results and their contribution to knowledge. Also, you should identify any weakness or limitations with the research.
Conclusions and Recommendations This section sets out the main lessons learnt from the study and the implications for parties involved, together with indications for further research.
Referencing In this section you will need a detailed, alphabetical list of the sources from which information has been obtained and which have been cited in the dissertation text. These must be in the APA 6th format.
Please follow the link for the latest referencing guide methods.
www.hud.ac.uk/library/finding-info/apa-referencing/
Appendices #p#分頁標題#e#This should contain any detailed data that is referred to in the main body of the text but not shown elsewhere.
3.5 Avoiding the Pitfalls
The common features of a poor dissertation can be summarised as follows:
- Too Descriptive
Instead of employing an analytical approach that aims to understand and measure causal relationships among phenomena, the student relies upon describing phenomena as they exist.
- Lacks Adequate Conceptual Framework
Dissertations should include a conceptual underpinning of the problem area, utilising appropriate theory that is integrated into the body of the discussion, and not added as an isolated appendage. This is usually the result of a poor literature review.
- Has a Poor Literature Review
A critical review of the relevant literature should provide the reader with a statement of the major questions and issues in the field under question. If undertaken with rigor, it should assist the student to improve their knowledge of their chosen subject area, have a significant impact on the quality of their research, and help to demonstrate their understanding of the field. The dissertation supervisor may provide valuable guidance to the student, especially with regard to the focus of the review; not too narrow, nor too broad.
- Has a Poor Primary Research
Poorly conceived, inappropriate methodology, or sloppily collected data are opposites of the systematic, rigorous approach demanded. Students are advised to be careful, detailed and exacting in their approach to their dissertation, especially to data collection. Be aware of the importance of demonstrating your understanding of the research methods chosen.
4. Submission of the Dissertation
Dissertations must be submitted by the set deadline to the reception desk of the Business School (2 identical copies with signed cover sheets) and also electronically to Turnitin UK via UniLearn. This will be set up within the Dissertation UniLearn site.
The submission date for the dissertation is (as announced for a particular cohort)for students who started the course in September or January. Students must be aware that the dissertation MUST be in, on or before the due date.
Students are advised that excuses such as: computer pen drives, compact discs, hard disk failure, computer crashes, printer problems (this list is not exhaustive) are not valid excuses for late submissions.
5. Format of the Dissertation
5.1 Margins, and type face required for theDissertation
• #p#分頁標題#e#1.5 Or double line spacing should be used in the typescript, except for indented quotations or footnotes where single line spacing may be used.
• A suitable, clear type face or font style (a point size of 12) should be used for the text.
• Left and bottom margin should be 40mm wide.
• Other margins to be 20mm wide.
• Block paragraphs should be used with a justified alignment.
• The author shall indicate any material contained in the dissertation that has been used in other publications.
• Any abbreviations should be those in normal use. Where necessary a key to abbreviations should be provided.
5.2 Dissertation Table of Contents
The dissertation must include the following materials, and sections, in the sequence indicated:
• Title Page
• Abstract
• Acknowledgements (if any)
• Table of contents
• List of Tables (if any)
• List of Figures (if any)
• List of Abbreviations (if any)
• List of other types of materials: maps, photos, etc. (if any)
• Body of Text
• References
• Appendices (if any)
Sample Layout of Table of Contents:
Page
ABSTRACT i
ACKNOWLEDGEMENTS ii
PREFACE iii
1 TITLE OF FIRST CHAPTER 1
1.1#p#分頁標題#e# Title of First Major Subheading 1
1.2 Title of Second Major Subheading 7
1.3 Title of Third Major Subheading 7
1.3.1 Title of First Subsidiary Subheading 8
1.3.2 Title of Second Subsidiary Subheading 10
1.4 Title of Fourth Major Subheading 23
2 TITLE OF SECOND CHAPTER 31
2.1 Title of First Major Subheading 31
2.2 Title of Second Major Subheading 43
3 TITLE OF THIRD CHAPTER 45
4 TITLE OF FOURTH CHAPTER 65
5 TITLE OF FIFTH CHAPTER 76
5.1 Title of First Chapter Subheading 76
5.2 Title of Second Chapter Subheading 82
References 92
APPENDICES …
6. Referencing Your Work and Guidance on Plagiarism
• Referencing Your Work:
For information about how to properly reference your work (and avoid plagiarism) see www.hud.ac.uk/library/finding-info/apa-referencing/
If you wish to discuss any issues regarding plagiarism and other issues such as contract cheating, then please contact the learning development group.#p#分頁標題#e#
• Guidelines on Plagiarism: www.hud.ac.uk/gradcentre/policiesandprocedures/regulationsandpolicies/academicconduct/
The above link will lead you to The Graduate Centre: Conduct – Policies and Regulations
You are also referred to the University regulations on academic misconduct [See: Assessment Regulations 2, 3, 4 & 5 in the STUDENTS’ HANDBOOK OF REGULATIONS (September 2011). The pdf document can be accessed at www.hud.ac.uk/media/universityofhuddersfield/content/documents/informationgovernance/privacypolicy/student_handbook_of_regulations.pdf
All dissertation proposals must be submitted through TurnitinUK to be checked for plagiarism. Go to the ‘Assignment’ tab on the UniLearn site to upload your dissertation file onto TurnitinUK.
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