Teaching & Learning

The Bachelor of Accounting offers instruction in language, accounting concepts, computerized accounting and auditing, business finances, laws, managment, marketing, etc. It prepares a student for a career as an accounting and management professional in business, industry, government, or public accounting. Graduates will be exempted from nine papers of the Association of Chartered Certified Accountants (ACCA) examinations and have full foundation level exemption for CPA Australia.

The programme aims to cultivate accounting professionals with a solid foundation in the area of accounting and financial management. Graduates will gain an in-depth understanding of accounting practices, business analyses and effective comunication skills, as well as insightful awareness of business trends. It prepares students for careers in public practice, industry and other relevant areas, and for advancement into postgraduate programmes.

Upon completion of the programme, students are expected to have achieved the following learning outcomes in terms of academic contents, disciplinary skills, and attributes. The goal of the programme is to train accounting professionals who are competent as certified accounting practitioners.

Academic contents 學術內容

Disciplinary skills‐ able to 學科技能

Attributes 特質

Mapping of Graduate Attributes to Programme Intended Learning Outcomes & Learning Modules 
畢業生理想特質與課程預期學習成效及學科單元之關聯表

Through lectures, group projects, in-class discussions and quizzes, as well as other learning opportunities, students will acquire the learning outcomes expected from the learning modules. Laboratory exercises and coaching are used to enhance logical thinking and analytical skills. Extra-curricular activities such as information sessions, professional talks and/or webinars conducted by accounting bodies and CPA firms are arranged to enrich students' exposure and prepare them for future career development. These teaching methods are used throughout the programme structure and arrangement as the instructors see fit in delivering expected outcomes of the programme.

The programme schedules an annual examination board which considers all student academic profiles and agrees classifications and progression routes. Modules are assessed by a combination of assignments, projects, mid-term and final examinations. Explicit guidance on coursework requirement for each module is given, emphasising approaches to coursework of various types and how to avoid plagiarism, together with rules and procedures. Examinations are typically of a three-hour paper undertaken at the end of each semester. Examination papers will be reviewed by internal moderators and then by external examiners. All examination papers are required to go through paper and marked script moderation procedures. Samples of three marked examination scripts (high, medium and low grades) are sent to the external examiners for quality control. Re-sit examination will be given for qualified students who fail in the final examination. Re-sit marks are capped at 50%. Normally, students who fail again in the re-sit examination or those who fail to meet attendance requirement will be required to repeat the failed modules.

According to Article 3 of Academic Regulations Governing Bachelor's Degree Programmes of MPU,

1. An applicant shall be considered for admission to a bachelor’s degree programme of the University if s/he 
   a) holds a qualification not lower than Grade 12 or the equivalent, and
   b) fulfils other admission criteria prescribed by the programme of study concerned.
    
2. An applicant of age 23 or above, proven to possess relevant capabilities (especially in the entrance examination(s) of MPU), shall be considered for admission to a bachelor’s degree programme with a waiver on the requirement in item a) of above point.

Each student is allocated a year tutor who provides general academic and pastoral support throughout the four years of study. Year tutors are the first point of contact in matters stated above. Various communication channels are available for students to express their opinions and suggestions, such as via their respective year tutors, student representatives, programme coordinators and assistant programme coordinators, and dialogue meetings on different levels. The dialogue meetings serve as platforms for consultation and discussion between students and respective personnel ranging from the programme, the faculty, the academic support and administrative units, to the university management. Feedback is made by respective personnel to every issue raised by the students during the meeting with follow-up actions tracked. Student surveys are conducted in every learning module on a semesterly basis to collect students' opinions regarding the delivery of the modules. User satisfaction surveys are conducted annually on central student services. Feedback collected via these surveys will be followed up by the faculty or respective departments.

Students will receive an orientation about their four years of study at the beginning of the first year. Year tutors are appointed to individual students upon admission to provide academic and pastoral support throughout the period of study in the programme. Students may seek academic advices from their year tutors or programme coordinators regarding their learning path/plan and registration of learning modules. In individual learning modules, the instructors' office hours and contact information are made accessible to students for any questions regarding their study. Students' learning engagement and performance will be reviewed on a regular basis by year tutors and programme coordinators to identify learning needs and provide relevant support. Students' learning performance and progression will also be reviewed by the programme examination board to ensure their learning is adequately supported and their progress is on track. In addition, counselling services, careers services and student support services are accessible to all students through the Student Affairs Office. A wide variety of extracurricular activities (e.g. seminars, workshops, exchange opportunities, field trips etc.) are available via the Student Affairs Office. Students may make full use of the variety of learning oppportunities, both curricular and extracurricular, to develop their academic and holistic capabilities for their future careers or further studies.

After completion of Semester II final examinations in Year 3, students can start an elective: Practicum at recognised companies or banks for working in areas of accounting, auditing, taxation and/or banking in summer till Year 4 Semester I ends. The required hours are 150. 3 credits are granted for the completion of the practicum.

Macao Polytechnic University has in place a university-wide policy to ensure that all student needs are taken care of and a supportive and accessible learning environment is maintained. When cases of special needs are notified or identified, special arrangements are made on a case-by-case basis with the joint effort of the programme and various student support services of the University, such as the Registry, the Student Affairs Office, the Information Technology Department and the Campus Management and Development Department, etc. to provide the necessary support.

The programme invites industry experts, professionals and senior business executives to share their academic and industrial experience with students so as to enrich students' learning experience. The programme also invites independent experts/advisors to provide comments and opinions regarding the programme development needs. Meetings with the advisory board members are arranged regularly to receive industrial opinions and keep abreast of emerging needs / trends in the market.