ACCA與倫敦大學(xué)碩士學(xué)位由倫敦大學(xué)國(guó)際項(xiàng)目部頒發(fā)，由倫敦大學(xué)學(xué)院（UCL）管理科學(xué)與創(chuàng)新部門師資團(tuán)隊(duì)制定教學(xué)方案。ACCA學(xué)員可以在學(xué)習(xí)ACCA的過程中申請(qǐng)OBU學(xué)位。

1、需要具備什么樣的條件才有資格申請(qǐng)OBU學(xué)位？

·提交論文兩個(gè)月之前通過ACCA基礎(chǔ)九門課程（FR，AA，F(xiàn)M不可以免考），并完成道德模塊測(cè)試的ACCA學(xué)員

·無需英語證明，但之前因?yàn)橛⒄Z證明而喪失了OBU申請(qǐng)資格的ACCA學(xué)員、準(zhǔn)會(huì)員、會(huì)員可重新獲得資格提交論文申請(qǐng)學(xué)位。

·2009年11月之后注冊(cè)，由于未選擇OBU項(xiàng)目而錯(cuò)失了OBU申請(qǐng)資格的ACCA學(xué)員、準(zhǔn)會(huì)員、會(huì)員可重新獲得資格提交論文申請(qǐng)學(xué)位。

2、提交的論文包括哪些東西？

A.7500字Research Report (RR)；

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

這兩個(gè)部分要全部都通過才可以拿到學(xué)位，如哪個(gè)部分沒過，下次只提交那個(gè)部分就好，每個(gè)學(xué)員共有3次提交機(jī)會(huì)，但每次都需繳納評(píng)審費(fèi)。學(xué)員需要找一名導(dǎo)師來輔導(dǎo)論文寫作，并進(jìn)行3次面談（每次30分鐘，第三次做15分鐘presentation)。 目前全球論文通過率只有50%。

4、論文選題范圍

論文題目可以在以下范圍內(nèi)選擇，其他題目需另行申請(qǐng)。

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、學(xué)位等級(jí)評(píng)定

論文（RR）通過共有A，B，或C三個(gè)分?jǐn)?shù)，論文的分?jǐn)?shù)和該學(xué)員ACCA前九門平均成績(jī)綜合起來可確定該生學(xué)位的級(jí)別。牛津布魯克斯大學(xué)會(huì)計(jì)本科學(xué)位共有：First class, Upper second class, Lower second class, Third class等4個(gè)級(jí)別。決定這個(gè)RR是否通過的方面有：語言，溝通，分析是否深入，IT技術(shù)使用，參考資料使用及格式等方面。

6、OBU學(xué)位的獲得方法

遠(yuǎn)程進(jìn)修OBU學(xué)位的項(xiàng)目叫做RAP項(xiàng)目（Research and Analysis Project/研究分析項(xiàng)目），該項(xiàng)目由一篇7500字的論文、一篇2500字的分析報(bào)告，還有一個(gè)15分鐘的PPT講演組成。

每年，OBU都有兩個(gè)RAP提交期，分別是5月和11月。一旦截止，您就無法上傳RAP。 論文的評(píng)估分為A、B、C（三個(gè)皆為通過成績(jī)）和F（失敗記錄）；

7、自我評(píng)估項(xiàng)目分為Pass和Fail

當(dāng)兩者同時(shí)通過的時(shí)候，RAP即告通過，且RAP的成績(jī)等級(jí)就是你RR的成績(jī)等級(jí)（因?yàn)榇藭r(shí)大家的SLS都是Pass）。如果在一個(gè)提交期內(nèi)，您無法同時(shí)通過這兩項(xiàng)的話則被視為一次失敗。而且一旦RAP成績(jī)被界定，您就無法上傳任何文檔（防止刷分）。當(dāng)兩者中任何一者出現(xiàn)F（不通過）的時(shí)候，您的RAP就是F。只要您在10年的有效期內(nèi)，如果這是首次的不通過，那么您還有兩次敗部復(fù)活的機(jī)會(huì)。但如果在三次機(jī)會(huì)中不幸均告失敗的話，您將無法完成該學(xué)位。您可以提交三次一樣主題的項(xiàng)目，或者是提交三個(gè)不同的項(xiàng)目（注意：提交次數(shù)以三次為限。）

同時(shí)，提交的RAP論文必須是自己新寫的，以前提交過給別的機(jī)構(gòu)、雜志社、媒體的論文不能再用了，否則都視作作弊行為，ACCA協(xié)會(huì)對(duì)作弊者的處罰可是相當(dāng)嚴(yán)重的，凡作弊者會(huì)被ACCA協(xié)會(huì)除名長(zhǎng)達(dá)5年。

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