Topics

Advanced Taxation
- The study of stamp duty and advance topics within the taxes
- Impact of relevant taxes on various situations and course of action, including the interaction of taxes
- Minimise and/or defer tax liability by the use of tax planning measures
- Communicate with clients, taxing authorities and other professionals in an appropriate manner
Research Methods
- The identification and formulation of a Research Topic
- The preparation of a Research Proposal that shows a sound knowledge and understanding of the research area and sets out in some detail the plan for carrying out the dissertation.
- The development of an understanding of the main areas of research methodology that are necessary for the preparation of the Research Proposal and the execution of a successful dissertation.

The learning strategy for the module requires students to commit 300 learning hours, of this there will be 75 hours of class support and 225 hours of independent and self directed study.

The lectures will be interactive with student participation in discussions of Financial Reporting and Regulation. Students will examine the emergence of new regulations and effect on organisational reporting. Students will be allocated to small groups for various activities and workshop sessions. Tutorials will be used to ensure that students understand the material and its relevance to the programme. Within the module, students will undertake individual presentations. These will be used to highlight understanding of module content, planning and implementation of ideas and innovations, self assessment and reflection, peer/tutor discussion and review.

For each topic, students will engage in preparation and reading prior to each seminar. Students will be asked to share their reading of the topic through discussion with their peer group, present their findings to the seminar group and provide feedback to other students

The VLE (NETED)
The Internet
Word Processing software for use in the coursework
Spreadsheet software like EXCEL/SPSS
Printed and electronic journals.

Examination 50% Weighting

1.5 hour exam

LO 1,2,3

Case study 25% Weighting

1000 words on the analysis and conclusions from a case study.

LO 1,2,3,4

Project proposal 25% Weighting

1000 word research proposal highlighting the initial appraisal and critical evaluation of the literature together with a detailed plan of research, data collection and analytical requirements.

LO 4

To pass this module student must obtain overall 50% marks.

Pass criteria

Demonstrates ability to systematically describe a specific organisation in terms of management theories and appropriate contemporary practice.
Provides some critical analysis of operational aspects of same organisation. Reflects adequately on potential improvements to same organisation and is well referenced. In order to pass a module, students need to attain at least a minimum of 40% in all elements of assessment.

Distinction criteria,

Evidences a subtle understanding of the position of the organisation in terms of a range of appropriate theory and contemporary practice.
Focuses upon the critical analysis of relevant operational aspects of the organisation, with appropriate contrast with other organisational forms and practice. Provides a well-supported, reasoned and pragmatic set of recommendations. Evidences wide and appropriate reading in the references supplied.

Core Text
ACCA P6 (2013) Complete Text Advanced Taxation (ATX)
ACCA P6 (2013) Exam Kit Advanced Taxation (ATX)
Melville, Alan (2013)Taxation: Finance Act 2012
Creswell, J.W. (2013) Research Design: Qualitative, Quantitative, and Mixed Methods Approaches

Recommended Text
Miller, Angharad, Oats, Lynne (2012) Principles of international taxation
Lymer, Andrew, Oats, Lynne (2012) Taxation: policy and practice
Christensen,L.B., Johnson, R.B. and Turner, L.A. (2010) Research Methods, Design, and Analysis, 11th Edition
White, T.L. and McBurney, D. H. (2012) Research Methods

Journal
The Journal of Accounting & Organizational Change
Journal of Accounting Research
Journal of Accounting in Emerging Economies information
Journal of Accounting and Public Policy
Journal of Accounting and Economics
Accounting and Business magazine
Tax Journal