Macau University of Science and Technology
Master of Science in Accounting
Study Plan
(Applicable for students admitted in the academic year 2020/2021 and afterward)
I. Program Duration
The normal study period of Master of Science in Accounting program is 2 years. The maximum study period is 3 years. (Students admitted in or before academic year 2019/2020, please refer to the rules and regulations as stipulated in the intake academic year study plan.)
II. Study Mode
Lectures
III. Medium of Instruction
Chinese and English
IV. Academic Field
Accounting
V. Course Structure
This program includes 8 core courses, 3 elective courses and a master's degree thesis.
Table I. Core Courses (24 credits)
Course Code | Course Title | Credits |
MBAZ03 | Auditing | 3 |
MBAZ06 | Financial Statement Analysis | 3 |
MBAZ08 | Research Methodology | 3 |
MBAZ09 | Financial Accounting and Report | 3 |
MBAZ10 | Corporate Governance | 3 |
MBAZ11 | Managerial Accounting | 3 |
MBAZ12 | Advanced Corporate Finance | 3 |
MBAZ13 | Regulation | 3 |
Table II. Elective Courses * (9 credits)
Course Code | Course Title | Credits |
MBAE08 | Accounting Ethics | 3 |
MBAE09 | Governmental & Nonprofit Accounting | 3 |
MBAE10 | Financial Accounting and Practice | 3 |
MBAE11 | Auditing Simulation Practice | 3 |
MBAE12 | Special Topic in Accounting Research | 3 |
MBAE13 | Economics | 3 |
* The University has the ultimate right to decide which course or whether the course will be opened for all elective courses in table II.
Table III. Thesis (12 credits)
Course Code | Course Title | Credits |
MBAZ14 | Thesis | 12 |
VI. Teaching Requirements
Students are required to complete 33 credits, including 8 core courses and 3 elective courses regulated by study plan, during study period.
Students have to complete a research thesis which is not less than 20,000 words and pass the thesis oral defense.
After finishing the course work, students will be assessed by different ways depending on regulations established by the instructor and MSB.
VII. Study Time
The duration for taking all courses is 18 months and the duration for thesis writing is 6 months.
In general, classes will be arranged from Monday to Friday daytime or night. (Classes will be scheduled during daytime in the Academic Year 2023/2024)
VIII. Graduation Requirements
Upon approval from the Senate of the University, a Master’s Degree will be conferred on a student when he or she has:
Completed and met the requirements prescribed in the study plan of his or her program within the specific study period, and achieved a cumulative GPA of 2.50 or above (excluding thesis)
Abided by the regulations of the University
Cleared all fees and charges and returned all University’s property and equipment borrowed
If students pass all courses required in Table I and II above with a cumulative GPA of 2.5 or above, but fail to submit or pass the final thesis oral defense during the specified period, he/she can only get a completion certificate.
Note: All curriculum programs and study plan are based on the newest announcement of the BOLETIM OFICIAL DA REGIÃO ADMINISTRATIVA ESPECIAL DE MACAU.
※ In case of any discrepancy, the Chinese version shall prevail.
