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ACCA考生OBU学位申请攻略
很多报考了ACCA的同学,或多或少都了解过“OBU学位”,因为这也是学习ACCA的一大优势和福利,但是对于如何申请OBU学位,很多学员未必清楚,下面小编就为大家提供一份ACCA-OBU学位的申请攻略。
一、申请OBU学位的条件
1.注册过这个学位(可以在My ACCA中查看此学位的状态是否为opted-in)
2.参加F7,F8,F9科目考试前提交英语成绩
3.通过前九门考试(F7,F8,F9不可以免考)
4.完成道德模块测试(Professional Ethics module )

二、英语成绩证明提交
在2014年6月及之前通过的F4考试可以直接当做英语证明,无需另外提交;

在2014年12月及之后通过F4考试需另外提交英语成绩证明,如大学英语六级,雅思,托福等(需要翻译后加盖公章)

三、提交的论文包括哪些东西
A. 7500字Research Report (RR);

B. 2000字Skills and Learning Statement(SLS)(包括15分钟Presentation on the project to your project mentor,需提交PPT);

这两个部分要全部都通过才可以拿到学位,如哪个部分没过,下次只提交那个部分就好,每个学员共有3次提交机会,但每次都需缴纳评审费。学员需要找一名导师来辅导论文写作,并进行3次面谈(每次30分钟,第三次做15分钟presentation)。 目前全球论文通过率只有50%。

Research and analysis report(RR):
它共有20个题目可以选择,题目内容包罗万象,涉及很多内容。以第8个题目为例:需要分析一个公司最近3年的financial and business performance.

Skills and learning statement(SLS):
它要回答四个问题:怎样跟导见三次面的?论文的研究目标如何达到的?怎么跟老师沟通的?论文的写作对你的学习和工作有多大帮助?这个SLS只有过和不过。决定这个SLS是否通过的方面有:语言,沟通,是否通过这个论文写作有收获和感悟,IT技术使用(PPT)等方面。

四、论文选题范围
通过ACCA前9门的学员都有资格申请ACCA-OBU荣誉学士学位,论文题目可以在以下范围内选择,其他题目需另行申请。

1)An analysis and evaluation of an organisation's budgetary control system and its links with performance management and decision making.

2)An evaluation of how the introduction of a new technology can assist an organisation in achieving its business objectives.

3)An assessment of the potential impact of an aspect of impending legislation on the operations and financial position of an organisation.

4)A review of the business management and accounting issues of environmental costs of an organisation.

5)An evaluation of the use of short term and long term Islamic financial instruments and their impact on the financial statements of an organisation.

6)A critical review of key factors or indicators in the motivation of employees in an organisation.

7)A critical evaluation of the restructuring of an organisation's operational activities and the effect on the organisation's financial performance.

8)An analysis and evaluation of the business and financial performance of an organisation over a three year period.

9)A critical evaluation of the planning and implementation of an information system in an organisation.

10)A review of the effectiveness of the use of costing techniques within an organisation.

11)An investigation into the financial and operational costs and benefits of the internal audit / internal review activities within an organisation.

12)An investigation into the possible effects of a proposed accounting standard on the financial statements and business activities of an organisation.

13)An evaluation of the contribution made by human resource activities to the attainment of business and financial objectives.

14)An appraisal of the business and financial objectives of a strategic investment decision made by an organisation and its impact on key stakeholders.

15)An analysis and evaluation of the management of an organisation's working capital over a three year period and its impact on the organisation's funding strategies.

16)A critical evaluation of the financial and operational risk management within an organisation.

17)An assessment of the quality of the corporate governance within an organisation and the impact on an organisation's key stakeholders.

18)A review of the marketing strategy of an organisation and its effectiveness.

19)An analysis and evaluation of the financial and operational consequences of a merger between two organisations or of the acquisition of one organisation by another.

20)An assessment of an organisation's corporate social responsibility policies, including business ethics, and their impact on business practice and key stakeholders.

五、学位等级评定
论文(RR)通过共有A,B,或C三个分数,论文的分数和该学员ACCA前九门平均成绩综合起来可确定该生学位的级别(见下图)。牛津布鲁克斯大学会计本科学位共有:First class, Upper second class, Lower second class, Third class等4个级别。决定这个RR是否通过的方面有:语言,沟通,分析是否深入,IT技术使用,参考资料使用及格式等方面。


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