MA - Accounting - (Applied)

General knowledge: 11 CREDITS

Course	Credits
1. Philosophy	4
The Philosophy module has 8 chapters: The introduction chapter introduces an overview of the philosophy and the history of philosophy. The next three chapters cover the basic contents of ontology, dialectics, and epistemology in the history of philosophy, thereby reinforcing the worldview of dialectical materialism and materialistic dialectic methodology, and also building a dialectical thinking style for learners. In the following four chapters, the module will analyze the philosophical content of society (including the economic, political, spiritual life) and people, in order to reinforce the dialectical materialistic conception of history and human life, also helping learners to correctly recognize and evaluate the achievements and difficulties of the Vietnamese revolution, especially during the Renovation period (Vietnamese: "Đổimới"), and apply philosophical contents to professional activities and daily life. Due to equipping students with general theoretical knowledge, the fundamental principles directing cognitive and practical activities, the Philosophy module should be arranged before the specialized modules in the research program.
2. Foreign Language	4
The course is suitable for students who want to learn and use English related to the accounting field. Topics of the module include accounting and accounting disciplines, particularly about auditing, documents related to accounting such as financial statements, balance sheets, problems with the use of accounting systems as tools to manage business and investment activities. For each chapter, students will practice their language skills based on the authentic language of accounting, especially through articles in the Financial Times magazine. Therefore, students will have access to and update the language and knowledge about accounting activities in recent times. Classroom activities such as discussions, situations, and role-play will help students get acquainted and practice English in accounting in this academic environment. The course is also designed on the LMS system of the School of Foreign Languages (http://sfle.ueh.edu.vn/) to study and take tests by themselves.
3. Research Methods in Accounting	3
Knowledge about research methods is crucial for all graduate students. This course introduces students to research methods, research appreciation and evaluation together with practice in conducting and reporting professional research projects in accounting and auditing. By providing a systematic research methods in accounting, the course enables to develop a solid understanding of the quantitative and qualitative research methods, and especially such methods that revolve around accounting topics. An understanding of both qualitative and quantitative research methods assists graduate students in tackling the challenge of their own research. In addition, the course will also assist students in professional preparation. It emphasizes communication, analytical, and problem-solving skills, as well as technical accounting knowledge.

Subjects of Major: 18 CREDITS

Course	Credits
4. Accounting Theory	3
The content presented in turn is the nature of accounting and accounting theory; Framework of accounting concepts; the role of accounting theory in grasping accounting standards, accounting practices and accounting information usage by the entities related to the reported organization. The illustrative examples focus on the relationship between accounting theory and the practical problems that need to be made (of the accountant as well as the user of accounting information).
5. Advanced Consolidated Financial Reporting	3
Advanced Consolidated Financial Reporting course provides understandings for preparing consolidated financial statements. This course delivers the basics knowledge of eliminating intra-group transactions, treatment method of provisions during preparing consolidated financial statements, foreign currency transactions and hedging, the conversion of foreign currency financial statements, accounting for restructuring and dissolution according to law, consolidate financial statements of multi-level organizations and cross-ownership.
6. Strategic Management Accounting	3
This module equips learners with knowledge related to strategic management accounting, based on theoretical and practical foundations of contemporary management accounting associated with strategic business orientation. The module introduces 4 technical groups of strategic management accounting: strategic cost management, customer management accounting, competitiveness management and strategic decision making, performance control and evaluation. strategy execution. In addition, the course content also shows that management accounting must be studied in a complex and volatile business environment, helping managers make decisions under conditions of risk or uncertainty. With this practical view, it is required that learners develop judgment skills and apply critical thinking to verify their judgments about the application of management accounting in practice.
7. Advanced Accounting Information System	3
Advanced Accounting Information System (AIS) course provides higher knowledge and skills towards the management of an integrated AIS with enterprise information system, with special emphasis on advanced technological factors impacts on AIS. Advanced AIS is not an information technology subject but aims to exploit, control and manage an effective AIS in an information technology (IT) environment. The knowledge of this course focuses on (1) overview of AIS and the impact of new IT on the accounting and auditing, (2) IT governance in enterprises, (3) Enterprise Resource Planning System (ERP), (4) Business Process Management (BPM) and (5) Accounting Information Security. The course uses cases and exercises to illustrate the contents and provides opportunities for learners to apply knowledge of AIS, IT governance, ERP system, business process in other contexts.
8. Advanced Audit and Assurance Services	3
The Advanced Assurance and Auditing course is based on the basic knowledge of auditing activities that have been equipped in the undergraduate program, including concepts, audit procedures and techniques of auditing accounts receivable. financial statements and audit reports. On that basis, this subject develops in-depth knowledge of independent auditing and other auditing activities in the market economy; approach from the perspective of systematizing theoretical issues and updating the current development trends in the field of auditing in the world in the key contents of the Audit. The Advanced Assurance and Auditing course is closely related to other subjects in the accounting master's program such as knowledge of Financial Accounting, Management Accounting and Accounting Information Systems: On the one hand, this subject draws on the knowledge of other subjects to develop its own techniques and processes; on the other hand, this subject complements other subjects' approach from the perspective of providing accounting, auditing and consulting services to businesses.
9. Advanced Public Sector Accounting	3
This module introduces participants to three main groups of content related to public sector accounting knowledge. Firstly, students will have an understanding of the accounting and financial mechanism that is specific to the public sector in Vietnam, compared with other models in the world. Next, based on the process of state administrative management and state budget management, students will be equipped with knowledge of the accounting regime applied in administrative and non-business units as well as other units. related, accounting financial characteristics, accounting work organization, accounting regime and other regulations related to accounting practice at administrative and non-business units in Vietnam. Finally, learners will be provided with the most basic knowledge related to international public accounting standards as well as the integration and approach roadmap published by Vietnam.

Subject of Minor: 18 CREDITS

Course	Credits
10. Analyzing data in accounting	3
This course helps students develop data analytic skills to address the needs of the accounting profession in the future. Students can understand the importance of data and data analysis in accounting and can create value by addressing fundamental business and accounting questions using data analytics. This course provides seven skills that analytic-minded accountants must have to be prepared for a data filled world, including: (1) An analytics mindset; (2) Data scrubbing and data preparation; (3) Data quality; (4) Descriptive data analysis; (5) Data analysis through data manipulation; (6) Problem solving through statistical data analysis; (7) Data visualization and data reporting. Students must also know that data analytics is a process, which begins by identifying business questions that can be addressed with data, extracting, and testing the data, refining testing, and finally, communicating those findings to management. This process is called the IMPACT cycle (Identify the question; Master the data; Perform test plan; Address and refine results; Communicate insights; Track outcome). In general, this course helps accounting students have useful skills need to gain an advantage in a modern business environment.
11. Application research in accounting	3
This course is designed to assist learner in identifying and solving problems in accounting. We provide research methods to solve accounting problems in designing and implementing projects for enhancing business performance in the real conditions of organizations. Based on design-oriented and theory-informed approaches, this course encourages students to use the basic theories in accounting and other disciplines by showing how to solve accounting problems in the real-world. We also discuss detail steps of the solvingaccounting problems process. Through this course, students will develop self-directed learning skills, learning before doing instead of learning by doing as solving problems in a real environment.
12. Internal controls and Corporate Governance	3
This course based on foundation of internal control course (that was taught at bachelors’ degree) provides more in-depth knowledge of internal controls under COSO Report and the development of COSO Report in specializations such as Banking, IT, risk management, and internal controls over external financial reporting. In addition, this course introducesmechanismsof the corporate governance that serve the purpose of setup, assessment and consultation of internal controls as well as risk management. This course will be basis for the other next courses such as advanced auditing and forensic accounting.
- Elective: Select 1 out of 5	3

13. International Accounting	3
International Accountingprovides in-depth knowledge of the accounting systems of countries around the world. This course introduces the process of formation and development of the IASB, the theories of regulation and the viewpoints of regulation in accounting. In addition, the course also mentions the differrent ways of classifying the national accounting systems, the differences in the application of IFRS in countries as well as the process of international accounting harmonization and convergence.
14. Environmental Management Accounting	3
The Environmental Management Accounting module equips learners with knowledge about material flow accounting (Material Flow Accounting); product life cycle analysis in environmental management; environmental cost accounting, environment-related income; assess responsibility for environmental management, identify and evaluate results and performance of environmental management activities; presenting and disclosing accounting information related to the environment.
15. Advanced Accounting Information Security	3
The issue of ensuring information security of any organization (whether large or small) in the context of Industry 4.0 is an increasing challenge. Threats to information security (including accounting information security) such as malware, phishing attacks... are global, persistent and increasingly sophisticated. To develop the secure computing environment of the future, organizations are counting on the next generation of professionals who have the knowledge, skills, and experience to solve and manage security issues. complex information. This course provides learners with an overview of accounting information security as well as presents the secure systems development life cycle in today's business environment. It emphasizes how to recognize threats and attacks to the accounting system, how to evaluate existing risk management, how to design secure implementation policies, standards, and practices to develop a plan. security plan, how to apply access control and physical access control, how to implement, maintain and change the information security program. By the knowledge, skills and attitudes provided in this course, learners can gain in-depth knowledge of accounting information security in the IT application environment and become experts in the field of auditing. risk and information security (accounting information) in businesses and other organizations.
16. Investigate Fraud in Accounting	3
In the context of society's increasing number of fraudulent activities leading to serious economic consequences as well as increasing and complex disputes, lawsuits and investigations in businesses and organizations, the service Professional fraud investigation becomes an effective tool for senior accounting managers. Accounting fraud investigation is a unique service that combines in-depth knowledge of accounting, finance, auditing, and accounting. with professional investigative skills capable of assisting with various legal proceedings and accounting investigations. This service is usually provided by professional risk consulting firms; or by an attorney, law enforcement agency, insurance company, government entity, or financial institution. With the increasing need for awareness, the more the thought of fraud prevention, prevention and detection develops, the more urgent the need for understanding fraud investigation in accounting is. The Accounting Fraud Investigation course provides students with both theoretical and practical knowledge in the area of accounting fraud investigation. This course provides learners with an understanding of the types of fraud, understanding methods of investigation, gathering evidence, and issuing reports. Learners can understand the nature of fraud as well as why fraud occurs in organizations. At the same time, learners can develop skills in detecting, identifying, classifying and analyzing different types of fraud as well as knowledge of controls to help prevent common types of fraud. The Accounting Fraud Investigation course is typically designed to provide a cross-section of knowledge with other fundamental areas of accounting including taxation, financial reporting, transaction advisory, internal auditing and systems. accounting information system. The subject is included in the graduate accounting program with the aim of supporting learners with specialized skills to be able to conduct fraud investigations, valuations, assist in dispute resolution, prepare professional reports and conduct fraud analysis.
17. Internal Auditing and Control in Public Sector	3
This module will help students understand the role, characteristics and meaning of the internal control system in public units, thereby being able to devise control methods and ways of governance. Be risky in public entities. Next, students will understand the role, functions and duties of the internal audit department, the position of an internal auditor in a public unit, and know how to set up an audit department internal in units. In addition, students will understand the meaning and content of professional ethics when implementing these controls.
- Elective: Select 2 out of 6	6

18. Business law	3
This course equips students of business and mathematics majors with the legal knowledge about the business environment in Vietnam, which is necessary for a full understanding, correct implementation and compliance with legal principles in business. , apply these legal principles most effectively for business activities. In addition to the introductory part, the main content of the course focuses on 3 contents: Part one: Law on enterprises. Students will be equipped with legal knowledge about different types of business organizations, including legal characteristics, regulations on conditions and procedures for establishing business organizations, and regulations on management organizations. and business administration, regulations on corporate restructuring, mergers and acquisitions and regulations on dissolution as well as resolution of insolvency and bankruptcy of enterprises. Part two: Law on contracts in business. Students will be equipped with legal knowledge about entering, performing, changing, canceling, terminating contracts and handling invalid contracts. Students are also equipped with legal knowledge on determining breach of contract and remedial measures due to breach of contract. Part three: Law on dispute settlement in business. Students will be equipped with legal knowledge to be able to choose the appropriate method to resolve business disputes when they arise. In particular, alternative dispute resolution methods such as ADR such as Commercial Mediation and Commercial Arbitration will be focused on presenting as popular business dispute resolution methods in the world and in Vietnam.
19. Business Tax Policy Analysis	3
This module focuses on specialized issues in the field of tax policy analysis such as personal income tax analysis; corporate income tax analysis; analysis of indirect taxes and partial and overall market balance; assess the impact of tax efficiency, tax optimal and fairness of taxes; tax and capital structure; and tax and transfer pricing.
20. Advanced Financial Markets and Institutions	3
The module introduces an overview of the financial market and financial intermediaries in the market. The operations of the money markets, the bond market, the equity market, the mortgage market and the foreign exchange market are described in detail. In addition, the operations of financial intermediaries including commercial banks, investment funds, securities companies, insurance companies ... are also discussed to better understand the role and position of the financial institutions in the market.
21. Strategic Management	3
To be successful in the future, managers must develop the organizational resources and capabilities needed to achieve sustainable competitive advantages in emerging and traditional markets. The way in which organizations evolve to achieve competitive advantage is at the core of the strategic management process. This course will introduce the concept of strategic management through classroom lectures, reading materials, discussion and analysis of strategic situations in enterprises. The course will help learners develop skills in analyzing and identifying opportunities and threats from the business environment, mastering analytical methods to identify strengths and weaknesses, specifically exploring and Identifying resources and capacities to help businesses gain core competitive advantages, thereby having the ability to develop and select strategies at all levels of the business in a systematic and effective manner. business success and sustainability. The knowledge from this course will also contribute to reinforce the knowledge of students acquired from the subjects of marketing, operations management, human resource management, financial management, corporate social responsibility.
22. Global Business in the Digital Era	3
This module focuses on the international business environment and fundamental strategies firms often adopt when they international. This is the prerequisite to the Global Strategic Management course.
23. Public Management	3
This course familiarizes learners with issues of public management including governance management of public organizations and management of the public aspects of non-profits and organizations in the private sector. This course will discuss researches, fundamental theories of the management of public and non-profit organizations, and identifying challenges faced by organizations implementing public goals. It will not only focus on traditional public sector organizations, government funding offices and public service agencies directly, but will also consider other organizations operating in the public sector (e.g., non-profits, private companies according to the Contract). The course first discusses the organizational factors and ways to understand and evaluate an organization. It then assesses the environmental factors of an organization, and examines the factors that create obstacles or forces that influence public managers’ performance. After studying the external environment, it discusses internal factors in the decision-making process and an organizational structure including the goal, decision-making process and formal management structure within a public organization. The last is to design an organizational structure to achieve the ultimate goals of an organization and the strategies to motivate employees in a public organization.
24. Mergers, Acquisitions and Business Restructuring	3
This course covers contents regarding mergers, acquisitions and divestments. The course presents the main company structures, the main stakeholders and their interaction in a typical M&A deal. The course also presents acquirement and defense from acquirement strategies. The course also covers the effects on various divestment methods on shareholders’ value such as Divestitures; Equity Carve – outs; Spin – offs; Split – offs; Exchange offer; và Split - ups.

Graduation Internship (Select 1 out of 3): 13 CREDITS

Course	Credits
25. Operating a contemporary accounting system, accounting information system of enterprise	6
This topic is an in-depth practical module in the field of corporate audit and control with the goal of providing learners with creative and effective thinking, approaches, and transformational knowledge, skills, autonomy and responsibility to detect, handle, improve, develop, and build with a contemporary and modern enterprise audit and control system. With this goal in mind, the thesis consists of two parts. In the first part, the learners define the actual research space and the second part, the learners will summarize and establish the professional problems of accounting and accounting information in the research space that need to be handled, improvement, development, new construction. The choice of research space and the results from summarizing and establishing the professional problems of the learners are the basis for assessing the learners' level and ability to apply expertise and are the premise for the learners completed graduation project.
26. Operating a contemporary audit and control system of enterprise	6
This topic is an in-depth practical module in the field of corporate audit and control with the goal of providing learners with creative and effective thinking, approaches, and transformational knowledge, skills, autonomy and responsibility to detect, handle, improve, develop, and build with a contemporary and modern enterprise audit and control system. With this goal in mind, the thesis consists of two parts. In the first part, the learners define the actual research space and the second part, the learners will summarize and establish the professional problems of accounting and accounting information in the research space that need to be handled, improvement, development, new construction. The choice of research space and the results from summarizing and establishing the professional problems of the learners are the basis for assessing the learners' level and ability to apply expertise and are the premise for the learners completed graduation project.
27. Operating a contemporary accounting, control and auditing system of public institutions	6
This topic is an in-depth practical module on accounting, control and auditing in public entities with the goal of providing learners with creative thinking, approaches, and transformation, effectively the knowledge, skills, autonomy and responsibility to detect, handle, improve, develop and build a new accounting, control and internal audit system of equivalent public entities with a contemporary and modern character. With this goal in mind, the thesis consists of two parts. In the first part, the learners define the actual research space and the second part, the learners will summarize and establish the professional problems of accounting and accounting information in the research space that need to be handled, improvement, development, new construction. The choice of research space and the results from summarizing and establishing the professional problems of the learners are the basis for assessing the learners' level and ability to apply expertise and are the premise for the learners completed graduation project.
- Academic Research Thesis	7
The application-oriented graduation project is an essay that systematically presents the assessment, improvement and application of contemporary and modern issues in accounting and auditing in a specific location and space. The project demonstrates and demonstrates the knowledge, skills, autonomous attitude and responsibility of the trainees who have been trained and received through the process of participating in the application-oriented accounting master's program through a specific subject. Research topics are empirical, applied in the professional fields of accounting and auditing. The project project is also a proof that the students' qualifications are publicly assessed and recognized by the Council.

UEH Master

General knowledge: 11 CREDITS

Subjects of Major: 18 CREDITS

Subject of Minor: 18 CREDITS

Graduation Internship (Select 1 out of 3): 13 CREDITS

Total credits: 60 CREDITS