Business analytics is a term that refers to the applications, infrastructure and tools, and best practices that enable access to and analysis of information to improve and optimise decisions and performance. Business analytics involves the process of developing actionable decisions or recommendations for actions based on insights generated from historical data. This module encompasses a comprehensive examination of analytics specifically tailored to practising and prospective accountants. This will incorporate foundations of analytics, the nature of data, statistical modelling, descriptive analytics, predictive analytics, prescriptive analytics and decision analysis.

1. Critically evaluate data and analytics concepts to address accounting challenges.
2. Manage, explore, cleanse and integrate accounting data to prepare it for analysis.
3. Develop and apply statistical models, data mining methods, and visualisations.
4. Design and implement descriptive and predictive analytics solutions for accounting problems.
5. Configure reports and data-driven visualisations to communicate insights effectively.

The aim of the Strategic Business Leader (SBL) module is to demonstrate organisational leadership and senior consultancy or advisory capabilities and relevant professional skills, through the context of an integrated case study. SBL acts as the key leadership module, and it is a substantially integrated module. SBL requires students to demonstrate a range of professional skills demanded by effective leaders in advising or supporting senior management in organisations. The module therefore combines the main functions of organisations in the context of leadership capability.

1. Evaluate the effectiveness of the governance and agency system of an organisation and recognise the responsibility of the board or other agents towards their stakeholders

2. Apply leadership and ethical skills to complex business situations

3. Evaluate the strategic position of the organisation against the external environment and the availability of internal resources, to identify feasible strategic options

4. Apply the risk profile of the organisation and of any strategic options identified, within a culture or responsible risk management

5. Discuss and select appropriate digital/information technologies to help analyse factors affecting the organisations value chain and identify opportunities to support the business strategy
6. Evaluate management reporting and internal controlsand audit systems

7. Evaluate strategies regarding disruptive technologies in the management of change

Strategic Business Reporting (SBR) aims to apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts, including the ethical assessment of management's stewardship and the information needs of a diverse group of stakeholders.

SBR requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports, but also from the perspective of a variety of different stakeholders such as finance providers and investors. The module further requires the assessment and evaluation of the reporting decisions made by management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders.

A maximum of 25% of each accounting module will be delivered in a manner which is consistent with the delivery methods of the professional accounting bodies. This will enhance graduates' chances of success in their professional accounting examinations.

1. Apply fundamental ethical concepts and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour

2. Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation

3. Apply professional judgement in the reporting of the financial performance of a range of entities

4. Prepare the financial statements of group entities

5. Intrepret financial statements for different stakeholders

6. Evaluate the impact of changes and potential changes in accounting regulation on financial reporting

The aim of the Advanced Taxation module (ATX) is to apply relevant knowledge, skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations. The ATX module further develops the key aspects of taxation and extends students' knowledge of the tax system, together with their ability to apply that knowledge to the issues commonly encountered by individuals and businesses; such that successful students should have the ability to interpret and analyse the information provided and communicate the outcomes in a manner appropriate to the intended audience.

The ATX module was developed for those requiring/desiring more than basic tax knowledge for their future professional lives, the syllabus also extends the knowledge of income tax, corporation tax and capital gains tax to encompass further overseas aspects of taxation, the taxation of trusts and additional exemptions and reliefs. Students at this level are expected to go beyond just the computational aspects of taxation. Whilst it remains important that they are able to display a thorough understanding of the calculative elements of the syllabus, this module also seeks to develop their skills of analysis, interpretation and communication. A maximum of 25% of each accounting module will be delivered in a manner which is consistent with the delivery methods of the professional accounting bodies. This will enhance graduates' chances of success in their professional accounting examinations.

1. Apply the rules of the Irish taxation system through the study of capital taxes

2. Evaluate the impact of relevant taxes on various situations and courses of action, including the interaction of taxes

3. Advise on minimising and/or deferring tax liabilities by the use of standard tax planning measures

4. Apply Irish taxation rules to complex business situations

The aim of Advanced Audit and Assurance (AAA) is to analyse, evaluate and conclude on assurance engagement and other audit and assurance issues in the context of best practice and current development. The AAA module evaluates the legal and regulatory environment including money laundering, and professional and ethical considerations, including the Code of Ethics and professional liability. AAA examines procedures in practice management, including quality management and the acceptance and retention of professional engagements. The module covers the audit of financial statements, including planning and evidence gathering. It also covers the completion, evidence evaluation and review and reporting on an audit of historical financial information.

1. Evaluate the legal and regulatory environment and its impact on audit and assurance practice

2. Demonstrate the ability to work effectively on an assurance or other service engagement within a professional and ethical framework

3. Analyse and recommend appropriate quality management policies and procedures in practice management and recognise the auditors position in relation to the acceptance and retention of professional appointments

4. Apply the International Standards on Auditing and formulate the work required to meet the objectives of audit assignments

5. Evaluate findings and the results of work performed and draft suitable reports on assignments

6. Discuss the current issues and developments relating to the provision of audit-related and assurance services

7. Identify and formulate the work required to meet the objectives of non-audit assignments

The aim of Advanced Financial Management (AFM) is to apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation in private and public sectors. This module prepares candidates to advise management and/or clients on complex strategic financial management issues facing an organisation.

A maximum of 25% of each accounting module will be delivered in a manner which is consistent with the delivery methods of the professional accounting bodies. This will enhance graduates' chances of success in their professional accounting examinations.

1. Evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders and recognise the role of international financial institutions in the financial management of multinationals.

2. Evaluate potential investment decisions and assessing their financial and strategic consequences, both domestically and internationally.

3. Assess and plan acquisitions and mergers as an alternative growth strategy

4. Evaluate and advise on alternative corporate re-organisation strategies

5. Apply and evaluate advanced treasury and risk management techniques

The aim of Advanced Performance Management (APM) is to apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts to contribute to planning, control and evaluation of the performance of an organisation and its strategic and operational development.

APM introduces candidates to the strategic role of management accounting as a discipline for planning and controlling performance so that strategic objectives can be set, monitored and controlled. It recognises the impact of external factors on strategic management issues and covers the risks these factors present and how they can be measured and managed. From appreciating the strategic context of performance management and the impact of wider factors, APM examines the issues relating to performance management information systems and their design.

A maximum of 25% of each accounting module will be delivered in a manner which is consistent with the delivery methods of the professional accounting bodies. This will enhance graduates' chances of success in their professional accounting examinations.

1. Evaluate and apply strategic planning and control models to plan and monitor organisational performance

2. Identify and evaluate the design features of effective performance management information and monitoring systems and recognise the impact of developments in technology on performance measurement and management systems

3. Apply strategic performance measurement techniques in evaluating and improving organisational performance

4. Advise clients and senior management on strategic business performance

This module explores how the accounting function is using digital technologies for sustainability reporting. It develops students' capability to critically evaluate sustainability and corporate social responsibility (CSR) from the perspective of the accountancy function. IFRS sustainability disclosure standards have evolved over the years and this module equips students to evaluate how such disclosures differ at the functional, company and industry level. Furthermore, this module will explore how digital technologies impact sustainability accounting across the manufacturing and service sectors. Organisational sustainability practices and potential CSR investments are identified as drivers for sector-specific organisational outcomes. In addition, the module recognises how sustainability efforts differ across different organisational (from Small and Medium Enterprises to Multi-national Corporations) and sectoral contexts. The significance of the 'Greening of Management', the Global Reporting Initiative (GRI) and the Non-Financial Reporting Directive are also considered.

1. Critically evaluate how accounting function is using digital technologies for sustainability reporting.
2. Evaluate key sustainability drivers that predict sector-specific outcomes and the tools that inform decisions and socially responsible investments
3. Analyse how IFRS sustainability disclosures differ at the functional, company and industry level.
4. Evaluate the business and social justification for sustainability with regards to sustainable practices and investment decisions.

5. Critically evaluatedifferent methodologies for developing a cost-benefit justification for socially responsible investments.

This module is designed to provide students with the essential knowledge and skills needed to undertake research at the master's level effectively. It is structured into two main components: research methods and the dissertation project.In the research methods portion, the module introduces students to various research paradigms, strategies, methodologies, and techniques. It aims to enhance students' ability to critically assess the merits and limitations of different research approaches, encompassing qualitative, quantitative, and mixed-methods research. Participants will learn to formulate a research question and conduct a thorough review of academic and/or professional literature to address their selected enquiry. This section also covers the development of competencies in academic writing, citation practices, and navigating ethical issues in research. The dissertation segment allows students to apply the insights and skills gained from the initial part. They will prepare a research proposal and undertake independent research focused on a topic that aligns with digital innovations within the accounting sector. This involves a critical examination of pertinent literature, mastering the presentation of research findings, and honing the ability to write a literature review and articulate a coherent argument within their dissertation. While the dissertation encourages exploration of digitally-focused themes relevant to accounting, it opens the door to a broad spectrum of potential areas for investigation. Suggested areas include, but are not limited to:Blockchain Technology in Accounting ,Artificial Intelligence (AI) and Machine Learning in Financial Reporting, Cybersecurity Measures for Financial Data Analytics in Auditing, Digital Currencies and their Accounting Implications, Automated Accounting Systems , Cloud Computing in Accounting, Sustainable Accounting Practices and Technology, RegTech (Regulatory Technology) in Accounting.

1. Evaluate different research paradigms, approaches, methods, and techniques.

2. Critically evaluate the strengths and weaknesses of different research methodologies and approaches.
3. Develop academic writing, referencing, and ethical considerations in research.

4. Develop a research proposal and carry out independent research.

5. Critically evaluate literature relevant to their research topic.

6. Develop skills in presenting research findings, writing a literature review, and constructing an argument in their dissertation.