ACCA如何获得OBU学位？

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来源: 正保会计网校编辑：小编 2020/03/31 11:59:07　字体：大小

ACCA与伦敦大学硕士学位由伦敦大学国际项目部颁发，由伦敦大学学院（UCL）管理科学与创新部门师资团队制定教学方案。ACCA学员可以在学习ACCA的过程中申请OBU学位。

1、需要具备什么样的条件才有资格申请OBU学位？

·提交论文两个月之前通过ACCA基础九门课程（FR，AA，FM不可以免考），并完成道德模块测试的ACCA学员

·无需英语证明，但之前因为英语证明而丧失了OBU申请资格的ACCA学员、准会员、会员可重新获得资格提交论文申请学位。

·2009年11月之后注册，由于未选择OBU项目而错失了OBU申请资格的ACCA学员、准会员、会员可重新获得资格提交论文申请学位。

2、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%。

4、论文选题范围

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.

5、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。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。

6、OBU学位的获得方法

远程进修OBU学位的项目叫做RAP项目（Research and Analysis Project/研究分析项目），该项目由一篇7500字的论文、一篇2500字的分析报告，还有一个15分钟的PPT讲演组成。

每年，OBU都有两个RAP提交期，分别是5月和11月。一旦截止，您就无法上传RAP。论文的评估分为A、B、C（三个皆为通过成绩）和F（失败记录）；

7、自我评估项目分为Pass和Fail

当两者同时通过的时候，RAP即告通过，且RAP的成绩等级就是你RR的成绩等级（因为此时大家的SLS都是Pass）。如果在一个提交期内，您无法同时通过这两项的话则被视为一次失败。而且一旦RAP成绩被界定，您就无法上传任何文档（防止刷分）。当两者中任何一者出现F（不通过）的时候，您的RAP就是F。只要您在10年的有效期内，如果这是首次的不通过，那么您还有两次败部复活的机会。但如果在三次机会中不幸均告失败的话，您将无法完成该学位。您可以提交三次一样主题的项目，或者是提交三个不同的项目（注意：提交次数以三次为限。）

同时，提交的RAP论文必须是自己新写的，以前提交过给别的机构、杂志社、媒体的论文不能再用了，否则都视作作弊行为，ACCA协会对作弊者的处罚可是相当严重的，凡作弊者会被ACCA协会除名长达5年。