This programme provides advanced study of accounting and financial management. It enables professionally qualified accountants to take stock of what they have learnt in practice, and helps able graduates to extend their academic training to the frontiers of knowledge in those disciplines. It is aimed at providing the theoretical framework and skills that accountants and financial managers need in order to cope with an increasingly complex and global accounting environment. It also provides a valuable foundation for those contemplating careers in areas, such as investment banking and financial analysis, which are likely to involve extensive use of accounting information. Many holders of the Lancaster MA are now faculty members in universities in the UK and throughout the world. Others have progressed to senior positions in the accounting profession and industry.