Words from Programme Director
Master of Accounting Analytics
The Master of Accounting Analytics programme offered by the HKU Business School aims to develop accounting professionals equipped with data analytics skills and is specifically designed to foster talents capable of transforming raw and intricate accounting data into actionable intelligence for addressing general accounting-related questions. The primary focus of the programme is therefore to equip students with specialised tools used in the accounting industry to cope with the increasing market demand. The programme trains accounting professionals with both technical and accounting expertise. This is achieved through a focus on the utilisation of data, information technology, statistical analysis, quantitative methods, and mathematical or computer-based models within the programme, as well as a series of foundational accounting courses to meet the requirement of professional bodies.
Top 4 questions about the Master of Accounting Analytics programme, answered by our Programme Director Prof. Kai Wai HUI
Ans: The programme is specifically designed to foster talents capable of transforming raw and intricate accounting data into actionable intelligence for addressing general accounting-related questions. The primary focus of the programme is therefore to equip students with specialised tools used in the accounting industry to cope with the increasing market demand. The programme serves as the key to success in tackling the challenges of the digital economy, and provides a powerful tool for data driven auditing and financial consulting.
Our Faculty
Ph.D., Accounting, The University of Melbourne
Ph.D. in Accounting, University of Pittsburgh
Ph.D., University of Arizona
Ph.D., Purdue University, United States
Assistant Dean (Taught Postgraduate)
Ph.D., University of Waterloo, Canada
Associate Dean (Research and Knowledge Exchange)
Ph.D., Yale University, 2008
Ph.D, University of California San Diego
MAA Programme Director, Ph.D, University of Oregon
Ph.D., University of Auckland, New Zealand
J.D., UCLA School of Law
Ph.D., Columbia University, United States
Ph.D., The Chinese University of Hong Kong
Ph.D., London Business School
Associate Dean (Taught Postgraduate)
Ph.D., University of Toronto
Ph.D, University of Pennsylvania; Chief Technology Officer, Chainproof Digital Asset Insurance Ltd.
Ph.D., The Chinese University of Hong Kong, Hong Kong
Ph.D., Australian National University, Australia
JD, University of Michigan
Ph.D., The Pennsylvania State University
Ph.D., University of Pittsburgh
PhD, University of British Columbia, Canada
Curriculum Structure
We recruit students from diverse backgrounds each year to enrich your learning experience. To ensure everyone has the foundational knowledge and skills required to fulfil the requirements for professional accounting accreditations, mandatory boot camp courses covering below business topics will be offered in:
- Economics
- Preparatory Course for Accounting Fundamentals
- Introduction to Python and Vibe Coding for Accounting Analytics
Each topic consists of 15 hours of interactive lectures and, for Economics, an examination at the end. Students are required to attend all classes and pass all boot camp courses. Refresher course on fundamental accounting concepts, Preparatory Course for Accounting Fundamentals, will also be provided to brush up students’ accounting skills.
Course Exemption
Course exemption of up to two required courses, except the capstone course, may be granted (normally by examination) if candidates:
1. Can produce evidence, such as transcript and course syllabus, that a course is equivalent in content to another course taken elsewhere for which a satisfactory grade has been obtained; or
2. Are holding relevant professional qualifications which were obtained before admission to the curriculum.
No credits will be given for the exempted course and candidates shall be required to take an approved alternative course of the same credit value.
Applications for course exemption are subject to the approval of the Master of Accounting Analytics Programme Director and committees concerned.
Remark: Not all the courses listed will necessarily be offered each academic year and the listed courses are subject to further adjustments.
This course examines the role of the external auditor on financial statement reporting and the needs for external auditing in the commercial sector. More specifically, this course provides students with the necessary knowledge and skills to conduct audits that combine financial statement and IT audit methodologies. Students will learn how to identify risks and vulnerabilities related to financial reporting and IT systems and understand the impact of emerging analytics tools on audit procedures. Through exercises and presentations, students will develop a holistic picture about external auditing. By the end of the course, students should be able to gather enough knowledge on the nature of the auditing profession to decide whether they wish to embark on a public accounting career.
This course on advanced data analytics in accounting prepares students to apply analytics systematically to various domains of accounting, developing key skills required for an analytics mindset, which are highly valued by the industry. The course combines a mix of theory and hands-on practice, utilizing real-world datasets and case studies in the context of accounting areas such as Audit, Financial Accounting, Managerial Accounting, Forensic Accounting, and Tax. First, students will be introduced to the importance of analytics in the accounting profession and learn how financial and accounting data is generated and stored in modern Accounting Information Systems (AIS). They will acquire skills in building queries to extract data from AIS or databases, performing descriptive analytics using various data visualization techniques, and identifying potential problems and relevant issues. The course will also introduce students to entry and advanced level predictive accounting models and practical applications, such as performance forecasting and credit scoring.
This course establishes a foundation of data analytics for accounting professionals, including the basics of analytics methods and an introduction to accounting information systems used in business processes. Students will be guided to appreciate the complications in the era of “big data”, identify pending problems, acquire analysis abilities and propose solutions to challenges. The course consists of descriptions about most widely used statistical and machine learning models, a step-by-step guidance about programming and applications to different types of problems. Real business cases will be provided to illustrate how to select and use a variety of models, interpret results and draw conclusions. Furthermore, this course prepares students for advanced-level courses, in terms of both economic intuitions and analytical skills. Some other topics about recent developments in the industry will be covered as well, including e-commerce, risks and security of information management and enterprise resource planning (ERP) systems. A general understanding about business analytics and pertinent problems in the accounting area is expected through taking the course.
Statistical Analysis is an intensive course in statistics. Students who successfully complete this course will understand basic concepts of data collection, exploratory data analysis, and statistical inference, including common statistical concepts and tools. Students will make connections with business economics concepts and problems. They will recognize various types of data, use appropriate statistical methods to analyse them, and solve real business problems. They will also gain extensive experience in the use of statistical software to analyse data.
The primary aim of this course is to develop a profound grasp of essential financial accounting concepts and techniques, while simultaneously bolstering your ability to employ these notions across diverse decision-making contexts. The curriculum covers not only the intricate dimensions of financial accounting, such as the compilation of financial data, but also the underpinning reasoning for its crucial role in effective business governance. In addition, the course delves into advanced methods for analysing financial statements, tackling obstacles in cost management, and devising performance appraisal approaches that surpass the scope of conventional financial accounting subjects. By integrating a more extensive range of financial accounting components, this course is designed to equip students with a thorough understanding of the domain's intricacies and the necessary skill set to excel in various financial accounting positions.
Course Exemption
Course exemption of up to two required courses, except the capstone course, may be granted (normally by examination) if candidates:
1. Can produce evidence, such as transcript and course syllabus, that a course is equivalent in content to another course taken elsewhere for which a satisfactory grade has been obtained; or
2. Are holding relevant professional qualifications which were obtained before admission to the curriculum.
No credits will be given for the exempted course and candidates shall be required to take an approved alternative course of the same credit value.
Applications for course exemption are subject to the approval of the Master of Accounting Analytics Programme Director and committees concerned.
Remark: Not all the courses listed will necessarily be offered each academic year and the listed courses are subject to further adjustments.
This course introduces students to blockchain technology and cryptocurrencies, with a focus on their transformative roles in digital transactions and systems. Students will learn the fundamental principles of blockchain, examine the mechanics behind popular cryptocurrencies such as Bitcoin, and explore the broader impact of these technologies on business and society. The course also covers data management concepts related to blockchain, digital assets, and data security. Through case studies and interactive activities, students will develop the skills needed to navigate and critically assess the evolving landscape of blockchain, cryptocurrencies, and cybersecurity risks.
Note: This course is not open to candidates who have taken or are taking MSBA7031.
This course focuses on how future accounting professionals can prepare for how new technologies will change the nature of their work. These lessons will apply for accounting, finance and other related professions. An improved understanding of the impact of new technologies is critical because accounting is frequently included as one of the industries with a high likelihood of being impacted due to new technologies. To help students better navigate this process of change, the course will begin by introducing artificial intelligence, machine learning, blockchain, bots, OCR and other relevant technologies so students can develop comprehension and appreciation of such technologies. Building on this foundation, the course will then explore specific applications of such technologies, their potential impact and the relevant business opportunities they present. The course will be augmented by interaction with a number of accounting professionals, entrepreneurs and others who can share insight on how technological innovation provides an opportunity and not just a threat, as accounting evolves. Beyond learning new technologies and their business application, students should also develop additional career insight through the course.
Note: This course is not open to candidates who have taken or are taking MACC7018.
This course aims to equip students with a comprehensive understanding of data mining and text analysis techniques, emphasizing their application in various industries and research domains. We will explore the fundamental concepts, algorithms, and methods used to extract valuable insights from large-scale, unstructured data sets. Throughout the course, students will learn how to preprocess, analyze, and visualize data using various data mining and text analysis tools.
Deep learning being the core of artificial intelligence, has become more and more important. This course provides a broad introduction to deep learning, including fundamental concepts, state-of-the-art algorithms for data analysis, and their application to real cases.
This course aims to introduce the Hong Kong tax system. It provides students with knowledge of property tax, salaries tax, profits tax, tax depreciation allowance, personal assessment, and tax administration. The course will develop students’ analytical ability to solve technical tax problems in a systematic way. It will prepare students so that they can demonstrate generic skills and develop an ethical outlook and sense of professional integrity when dealing with tax-related issues. This course further imparts students with an understanding of global tax planning considerations and strategies, including China Tax, for the relevant tax regulations and planning techniques.
Note: This course is not open to candidates who have taken or are taking MACC7004.
This course introduces corporate finance topics, including capital budgeting techniques and financial and risk management. It identifies and provides a framework for analyzing the major financial decisions made by a firm. Issues addressed include asset valuation models, investment decision making, analysis of risk, financial planning, dividend policy, working capital management, sources of long-term finances and the cost of capital, and the financial mix for the firm.
Note: This course is not open to candidates who have taken or are taking MACC7016.
This course introduces the basic topics of management. It provides the students with an understanding of what the job of a manager involves. In addition to covering the basic theoretical concepts, the course also allows the students to have some hands-on practice as an effective manager. Furthermore, this course has a strong emphasis on learning through real world examples. Upon finishing this course, students should have a solid understanding of (a) the contemporary issues faced by most managers today, and (b) the roles managers play in the process of attaining organizational goals.
Note: This course is not open to candidates who have taken or are taking MACC7015.
Investors and other corporate stakeholders are increasingly calling for high-quality reporting by companies on sustainability performance and environmental, social and governance (ESG) matters. This course offers an in-depth and comprehensive discussion of ESG reporting with an emphasis on its practical application in the corporations and business world. Major topics include ESG reporting standards, corporate disclosure of various ESG matters, ESG rating, ESG scandals, and auditing of ESG reports. Issues on carbon emission trading and the development of carbon markets will also be discussed.
Note: This course is not open to candidates who have taken or are taking MACC7024 or PMGM7035.
This course will provide tools for managers so that they can make better decisions and more successfully compete for customers, suppliers, employees, and so forth. Good managerial accounting is a competitive tool. Because a managerial accounting system is (or can be) a competitive tool, the practice of managerial accounting involves innovation, experimentation, risk management, diversity, success, and failure as businesses tinker with their managerial accounting systems to create superior information for decision-making. Certainly, there are “best practices” in managerial accounting which will be covered in this course. Importantly though, we will incorporate flexibility into our decision-making-- a good business is always re-examining its internal information system to see whether the system can be coaxed into providing better, timelier data.
This course is designed to help students develop strategies to create and extract value from applying social media analytics. Techniques covered will include web scraping, data management, machine learning, social network analytics, text analytics, natural language processing, sentiment analysis, and knowledge mining. Students will also learn how to carry out a business analytics project from beginning to end.
Note: This course is not open to candidates who have taken or are taking MACC7022 and MSBA7012.
The ability to store, retrieve, and manipulate data using modern database systems is essential to the success of data analytics. Besides relational databases that have been widely used in transactional systems and dimensional databases that have been the core of data warehouses, non-relational databases have also gained much popularity nowadays because of their flexibility in handling semi-structured and unstructured data. This course aims to introduce the fundamental principles of the design, development, and administration of various database models. Students will learn the basic concepts involved in the design and management of relational databases, dimensional databases, and NoSQL databases.
Note: This course is not open to candidates who have taken or are taking MACC7020 and MSBA7024.
This advanced-level course explores complex financial reporting issues through real-world case studies, enabling students to apply theoretical knowledge to practical scenarios concerning recognition, measurement, and disclosure issues in compliance with international financial reporting standards (IFRS). Further to financial statements for single entities, we will also examine the preparation and interpretation of consolidated financial statements for business groups. Emphasis is placed on critical analysis, professional judgment, and problem-solving in accordance with IFRS. Students will examine intricate accounting standards, evaluate financial reporting challenges, and develop solutions using case-based learning.
Managers and executives today must have a solid understanding of some core legal principles and ethical reasoning skills in the business context. This course will provide each student with a solid legal foundation, especially in a global context. We will discuss broad legal principles and how they affect business today, analyzing several cross-border business transactions and court cases. Simultaneously, we will pay specific attention to the ethical frameworks that can affect such scenarios, study various professional ethical perspectives, leadership and engage in personal reflection to determine how best to operate ethically in a complex business environment.
Note: This course is not open to candidates who have taken or are taking MACC7005.
This course is designed to provide students an opportunity to acquire first-hand knowledge of international business environment. Experiential learning and knowledge exchange will be applied throughout the study field trip to develop students’ understanding of international business environment in a different cultural context and help them construct a global perspective. Firm visits and cultural related activities will be arranged during the study field trip to arouse students’ awareness in cultural diversity and enhance their understanding of how culture can impact international business strategy.
Note: This course is not open to candidates who have taken or are taking MACC7025, ECON6100, MFIN7057, PMGM7016, MSBA7034 or MSMK7020.
The course aims to examine questions on different aspects of a modern full-service bank, including how it makes profit in each of the main business areas, as well as the main risks that it faces and how it manages those risks. The course focuses on financial statement analysis and also analyzing the accounting and disclosure rules for financial instruments, in order to reveal the strategies followed by the bank given the various regulations under which it operates.
Note: This course is not open to candidates who have taken or are taking MACC7023 or MFIN7053
This is a data-driven financial statement analysis course emphasizing how to extract, transform, analyze, and interpret accounting information to value equity claims. Students will reformulate financial statements, perform value-based ratio diagnostics, build pro-forma forecasts, and estimate the cost of equity with Fama–French 3/5 factor models (and compare with CAPM where relevant). The course perspective is that of an equity analyst preparing to issue a view supported by robust accounting analysis, coherent forecasts, and empirically grounded discount rates. The course combines accounting analysis and empirical asset-pricing to answer: What do the financial statements say about the economics of the firm, and what is the firm worth under defensible assumptions?
This course examines how artificial intelligence is reshaping financial valuation and investment. It introduces students to modern data pipelines for acquiring and cleaning financial information, AI and large language model (LLM) techniques for extracting signals from financial statements and narrative disclosures, and automated implementations of core valuation tools such as discounted cash flow (DCF), scenario, and sensitivity analysis that feed into security selection and basic portfolio rules. Through a combination of lectures, hands-on labs, and case-based discussions, students will learn to design and critically evaluate AI-enabled workflows that connect data, models, and decision-making in professional accounting and finance contexts, culminating in an applied project that develops a prototype “AI-assisted valuation and investment” analysis for a real firm or transaction.
You can take up to two electives from the Master of Accounting, Master of Artificial Intelligence in Business, Master of Economics, Master of Finance, Master of Global Management, Master of Science in Business Analytics, Master of Science in Marketing, Master of Sustainable Accounting and Finance or Master of Wealth Management programme at HKU. Enrollment in electives from other programmes is subject to seat availability and approval by the Programme Directors concerned based on your profile, capabilities and performance in the MAA programme.
Since enrollment in other taught postgraduate electives is not guaranteed, you should always choose two MAA electives during the course enrollment in our programme. Course enrollment results of other programmes may only be confirmed after that course has started. If your enrollment is successful, you can drop the MAA elective(s) and enroll in the other taught postgraduate elective(s).
It is your responsibility to make sure you obtain enough credits to fulfill the graduation requirements and there is no overlapping of classes and exams in courses from different programmes.
*The list of available electives from other programmes may have prerequisite requirement(s) and is subject to change for future intakes.
Remarks:
Candidates may take up to two elective courses from other taught postgraduate curricula offered by the Faculty of Business and Economics under the advice and approval of the Programme Directors concerned.
Remark: Not all the courses listed will necessarily be offered each academic year and the listed courses are subject to further adjustments.
The primary focus of this course is to explore the integration and application of artificial intelligence (AI) technologies within the accounting profession. As the field of accounting continues to evolve with the rapid advancements in technology, AI has become a crucial component in streamlining and enhancing various accounting processes. This course aims to equip students with the necessary knowledge and skills to harness the potential of AI in the accounting landscape effectively. Throughout the course, students will gain insights into the fundamentals of artificial intelligence and its implications on accounting functions. By examining real-world case studies and engaging in hands-on exercises, students will develop a comprehensive understanding of how AI-driven tools can improve efficiency, reduce human error, and facilitate decision-making in the accounting profession.
This course aims at bridging academic learning with real-world applications, equipping students for their future careers through practical problem-solving. This course allows students to integrate and apply the knowledge and techniques that they have learned in previous courses in a business project. Teams of students will carry out business projects using real-world data and have the opportunity to be involved in different stages in a business project, including project planning and management, strategy setting, model building, data analysis and interpretation, and result presentation. In the process, students will become familiar with the use of analytics tools and managerial skills in business projects. This course will provide a dynamic and student-centered experience that fosters real-world engagement and career readiness.
You can take up to two electives from the Master of Accounting Analytics, Master of Artificial Intelligence in Business, Master of Economics, Master of Finance, Master of Finance in Financial Technology, Master of Global Management, Master of Science in Business Analytics, Master of Science in Marketing, Master of Sustainable Accounting and Finance, or Master of Wealth Management programme at HKU. Enrollment in electives from other programmes is subject to seat availability and approval by the Programme Directors concerned based on your profile, capabilities and performance in the MAcct programme.
Since enrollment in other taught postgraduate electives is not guaranteed, you should always choose four MAcct electives during the course enrollment in our programme. Course enrollment results of other programmes may only be confirmed after that course has started. If your enrollment is successful, you can drop the MAcct elective(s) and enroll in the other taught postgraduate elective(s).
It is your responsibility to make sure you obtain 72 credits to fulfill the graduation requirements and there is no overlapping of classes and exams in courses from different programmes.
*The list of available electives from other programmes may have prerequisite requirement(s) and is subject to change for future intakes.
Accreditation
The Hong Kong Institute of Certified Public Accountants (HKICPA)
Our Programme is an accredited programme of the HKICPA’s Qualification Programme (QP). Graduates of the programme that passed certain courses (including elective courses: PMAA7016 Accounting Analytics and Managerial Decisions; PMAA7014 Principles of Management; PMAA7019 Advanced Financial Reporting; PMAA7013 Corporate Finance; PMAA7012 Taxation Framework and Planning; PMAA7020 Legal and Ethical Environment of Business) will qualify for student registration and exemption of the 10 Associate Level Modules of the Institute’s Qualification Programme.
- M1 Accounting
- M2 Management Accounting
- M3 Business Economics
- M4 Business Management
- M5 Information Management
- M6 Financial Accounting
- M7 Financial Management
- M8 Principles of Auditing
- M9 Principles of Taxation
- M10 Business & Company Law
For more details, please visit HKICPA’s website at https://www.hkicpa.org.hk/.
CPA Australia
The Master of Accounting Analytics programme is accredited by CPA Australia. Upon successful completion of the required courses (including elective courses of PMAA7012 Taxation Framework and Planning, PMAA7013 Corporate Finance, PMAA7016 Accounting Analytics and Managerial Decisions , PMAA7019 Advanced Financial Reporting: A Case-Based Approach, PMAA7020 Legal and Ethical Environment of Business), students are deemed to have met the academic requirements for admission to CPA Australia:
- Accounting Systems and Processes
- Financial Accounting and Reporting
- Audit and Assurance#
- Business Law
- Economics
- Finance and Financial Management
- Management Accounting
- Quantitative Methods
- Taxation
- Information and Communications Technology
- Business Acumen
- Intellectual Skills
- Interpersonal and Communication skills
- Personal Skills
- Ethical principles, professional values and integrity
# Candidates have the option of either completing Audit and Assurance with an accredited Higher Education Provider OR in the CPA Program. All other core curriculum areas must be completed for admission as an Associate member of CPA Australia.
For more details, please visit CPA Australia’s website at https://www.cpaaustralia.com.au/.
Chartered Global Management Accountants (CGMA)
Our Programme is an accredited programme of the Chartered Global Management Accountants (CGMA). Graduates of the programme will be awarded entry to the CGMA Professional Qualification at Management Level 4, along with 8 exemptions: BA1, BA2, BA3, BA4, E1, P1, F1, and the Operational Case Study. Upon graduation, students may apply for these exemptions by registering as a student online and selecting a pathway to the CGMA qualification and designation.
For more details, please visit CGMA’s website at https://www.aicpa-cima.com.
- Accounting Systems and Processes
- Financial Accounting and Reporting
- Audit and Assurance#
- Business Law
- Economics
- Finance and Financial Management
- Management Accounting
- Quantitative Methods
- Taxation
- Information and Communications Technology
- Business Acumen
- Intellectual Skills
- Interpersonal and Communication skills
- Personal Skills
- Ethical principles, professional values and integrity
For more details, please visit CGMA’s website at https://www.aicpa-cima.com.
The Association of Chartered Certified Accountants (ACCA)
Our programme has been accredited by the Association of Chartered Certified Accountants (ACCA).
With the completion of certain elective courses students that graduate from our programme are entitled to the following ACCA paper exemptions:
- Business and Technology (BT)
- Management Accounting (MA)
- Financial Accounting (FA)
- Corporate and Business Law (LW)
- Audit and Assurance (AA)
- Financial Management (FM)
- Financial Reporting (FR)
- Performance Management (PM)
- Taxation (TX)
For more details, please visit ACCA’s website at http://www.accaglobal.com/.
*As the exemption list is subject to periodic review, the above information is for reference only and may change without prior notice.
Class Profile
Previous Employers
- 360 Total Security
- Agricultural Bank of China
- Baidu
- Baker Tilly International
- China International Capital Corporation Limited
- China Securities
- China Unicom
- CITIC Securities
- EY
- GuangFa Bank
- Guotai Junan Securities
- HSBC Bank (China)
- Huatai United Securities
- Industrial and Commercial Bank of China
- KPMG
- Li Auto Inc.
- Midea Group
- Smooretech
- Tencent





















