BSc in Accountancy and Finance (Top-Up)

This module focuses on the most important corporate governance legal issues arising worldwide and analyses the influence that these theories have exerted on society and the business community. The module focuses on the overall corporate governance debate and the various corporate governance solutions originating from it. The final part of the module deals with several scenarios in which the adoption of unethical corporate governance approaches led to the infringement of fundamental rights and produced adverse effects in the corporate world and broader society.

This module focuses on the Maltese taxation system as it relates to individuals and corporate entities. The aim of the module is for students to develop knowledge and skills of the fundamental principles and key technical areas in taxation. The syllabus considers the separate taxes that an accountant would need to have a detailed knowledge of in order to compute tax liabilities, undertake tax planning and identify compliance issues where necessary.

This module builds on the Corporate Business Finance module, allowing learners to understand the fundamental role of a financial manager, mainly in relation to investment, financing and dividend policy decisions in business. Students will also be able to understand the economic environment in which such decisions are made to help them value businesses in the context of this environment and understand how such decisions impact them.

This module highlights the main data collection methods to be implemented in researching topics focusing on accountancy and finance. It introduces learners to the collection, evaluation and analysis of qualitative and quantitative data, demonstrating to students how to produce clear reports, manage time efficiently, and analyse results effectively. As part of this module, students will be asked to formulate a research proposal.