Bachelor of Accounting

  Institution: Private: Universiti Sains Malaysia (USM)

Programme Description

The Bachelor of Accounting Degree programme was first offered in the 1999/2000 academic session. The Bachelor of Accounting degree graduates are recognised by the Malaysian Institute of Accountants [MIA].  This recognition means that the graduates will be accepted as Certified Accountants after gaining 3 years working experiences at an accounting firm or an industry.

From the beginning, the School of Management has received the MIA input in designing the curriculum for the programme.  The MIA input is deemed to be important because:

MIA has an Action Committee comprising Deans of Schools/ Faculties of the public institutes of higher learning that offer accounting programmes as well as professional accounting practitioners.  This factor is important because the Committee has the capacity to study the course offering structure in a holistic manner from both the academic as well as the professional aspects of accounting.

MIA is the professional quality control association in the field of accounting.

MIA is a member of the International Accounting Standards Board responsible for studying accounting standards besides current local and international accounting issues.

The MIA input includes topics suggested by the International Federation of Accountants [IFAC] that are considered relevant by the School of Management.

With the MIA’s input, the Bachelor of Accounting degree programme has successfully combined the expertise and experience of both accounting professionals as well as accounting academics.  This has resulted in the enhancement of the programme. Apart from the MIA’s involvement, the programme also receives feedback from one of the members of the Malaysian Institute of Certified Accountants [MICPA], a representative of the Department of the National Accountants and a representative of a renowned audit firm.

This programme received MIA accreditation on 30 September 2000.  As such, graduates of the programme can apply to become Chartered Accountants after gaining a 3-year working experience in the field of accounting or a related field.

With effect from the 2002/2003 Academic Session, students need to complete their studies in 4 years.  The 4-year curriculum has been examined by audit firms, management consultants, company managers and financial consultants.  It is necessary to ensure that the curriculum content can fulfil market needs.

Programme Objectives

The Bachelor of Accounting degree programme has a very clear objective, i.e., to produce accountants who can meet the development objective of the country.  The degree programme aims to produce graduates who:

1. can perform accounting functions.
2. possess communication and interpersonal skills.
3. are ethical, confident and capable of expressing logical views, and possess a good attitude.
4. are sensitive to and are capable of keeping up with current developments as well as developments in technology.
5. are team players, professional and possess leadership skills.

Programme Outcomes

Students who have completed their Bachelor of Accounting (Honarary) studies at the School of Management are expected to:

1. gain knowledge in the fields of endeavor and areas of
2. develop and sharpen technical skills, practical skills and demonstrate the ability to form perceptions towards guided feedback.
3. use their scientific thinking skills in conducting research works and obtain basic information and objectives.
4. have the communication skills to manage, process, analyze and apply information for decision making.
5. perform their duties in a team and are able to solve problems associated with group work such as conflict, motivation and contribution.
6. exhibit characteristics of leadership with integrity without compromising the norms and values of Eastern societies.
7. utilize information technology in implementing management activities such as planning, organization, leadership, control, and decision making.
8. be sensitive and concentrate on the development of knowledge by focusing on the need to be competitive and to be sustainable.
9. apply new practices in the field of business management from entrepreneurial skills gained through lectures, teaching, and practical training.
10. demonstrate the leadership skills and are innovative in creating opportunities through entrepreneurship.

Source : Universiti Sains Malaysia