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Academic Programs

MPAcc Program

The Master of Professional Accounting (MPAcc) program provides graduates with a solid foundation in the accounting discipline, and strong capabilities for finding, analyzing and solving the business accounting problems. It prepares students with professional ethics, the entrepreneurial spirit, and innovative competence. Practical training enables students to handle problems by making full use of their professional expertise in modern accounting, finance, and auditing. The courses provide global perspectives, strategic insights and the management competence necessary to deal with accounting management challenges. A strong command of English is provided as necessary for international work. 

Research Concentrations

  • Theory and Practice of Financial Accounting
  • Theory and Practice of Management Accounting
  • Theory and Practice of Auditing 
  • Theory and Practice of Finance
  • Accounting and Information Technology and its Application

Full and Part-time: The program offers both full-time and part-time study. Part-time students are required to have at least six months of in-school study. A dual-tutoring system is in place.

Duration: 2 years full-time study; 3 years part-time.

Credits of coursework and dissertation are as followed:

 Category

Total

Coursework
credits

Foundational courses

Research  oriented courses

Internship

Special Lecture

Dissertation proposal

Dissertation

General foundational courses

Professional foundational courses

Full-time

70

33

7

12

14

6

2

2

27

Part-time

70

33

7

12

14

 

2

2

27

MPAcc Program Curriculum

Category

Courses

Credits

Credit hours

Note

 

 

Category

General foundational courses

Theory and Practice of Socialism with Chinese Characteristics

2

32

Required for 7 credits

Marxism and Social Science Methodology

1

16

Basic English

3

48

Online Master Course on Entrepreneurship

1

16

Required professional courses

Theory and Practice of Financial Accounting

3

48

Required for 12 credits

Theory and Practice of Management Accounting

3

48

Theory and Practice of Auditing

3

48

Theory and Practice of Financial Management

3

48

Professional Electives

Ethics in Business and Accounting

2

32

14 credits for electives

Management Communication and Incentives

2

32

Theory and Application of Corporate Strategy and Risk Management

2

32

Management Software Application

2

32

Institutional Economics

2

32

Seminar on International Accounting Standards

2

32

Taxation Planning

2

32

Information Disclosure and Supervision 

2

32

Case Study of Capital Operation

2

32

Financial Instruments and Markets

2

32

XBRL Seminar

2

32

History of Accounting

1

16

Performance Evaluation and Incentive Mechanism

2

32

Financial Statement and Corporate Business Analysis

2

32

Budget and Cost Management

2

32

Internal Control Seminar

2

32

Sand Table Simulation

2

32

Financial Data Analysis Tool and Application

1

16

Accounting for Governmental and Non-profit Organizations

2

32

Seminar on Internal Control for Governmental and Non-profit Organizations

1

16

Online Master Course on Innovation

1

16

Dissertation Proposal (2 credits)

Students are required to submit dissertation proposals after completing the required coursework.

Dissertation topics shall be originated in practical issues, and emphasize professional background and application value. A MPAcc dissertation may be in forms of case study of accounting, finance, and auditing theory and practice, investigation report, or be a practice-based theoretical study.

Dissertation proposals will be examined by a review committee composed of 3 to 5 members, including senior faculty members from HNU Business School, and experts from other universities. Proposals that are not approved may be modified, or rewritten until approval is obtained.

All dissertation proposals are to be registered in the graduate student management system.

Once approved, a proposal may only be modified with the permission of the primary supervisor and school dean. Dissertation defense should be scheduled approximately one year after approval of the dissertation.

Internship (6 credits)

Internship begins in the second year. Students are required to make surveys with enterprises, accounting firms, governmental departments, and non-profit organizations, for at least one year. 

Two documents must be submitted after completing an internship:

-       A recording and evaluation form for the internship

-       An internship report of at least 3000 words, covering internship content, achievements, and self-comment.

An expert review committee is composed of 3-5 senior faculty of the school who will grade the internship according to content, comprehensive performance, and feedback from the internship base.

Internship Bases for Accounting Program:

    Baker Tilly China Certified Public Accountants (Baker Tilly China) Hunan Branch (National Demonstration Base for Joint Education of Postgraduate Program of Accounting);

    Pan-China Certified Public Accountants;

    Hunan Intelligence Certified Public Accountants;

    Changsha Lewei Certified Public Accountants

    SANY Group;

    Ruihua Certified Public Accountants

Academic Lectures (2 credits)

Senior finance and accounting experts give eight academic lectures, concentrating on cutting-edge theories and challenging practical issues. Students are required to submit a study note in 1000 – 2000 words summarizing each lecture.

Mid-term Review

Six months after a dissertation proposal is approved, the review committee will inspect the dissertation writing progress. Those deemed to be in non-compliance will be cautioned to make improvement, and take a reexamination after three months. Students qualified at the mid-term review, or passing the re-examination, will continue their dissertation writing.

Dissertation Requirement

A MPAcc dissertation must:

- emphasize practical problems, rather than more theoretical research

- be in forms  of case study of accounting, finance, and auditing theory and practice, investigation report, or be a practice-based theoretical study

- be supported by sufficient, available, verifiable data and resources

- accord with the Norms of Hunan University for Graduate Dissertation

All students are required to pass a dissertation defense examination evaluated by a dissertation defense committee consisting of professionally qualified auditing experts.