Master program in business administration, Accounting 60 cr

The one-year master degree in business studies with a specialization in accounting leads to specific in-depth knowledge in the accounting area, and general knowledge in the area of business studies. Through the program, you obtain advanced knowledge of financial accounting theory and practice, and substantial knowledge of its associated areas such as sustainability reporting, auditing, management accounting, valuation, finance, governance and international taxation.

Our one-year master’s program in accounting is an advanced program. The one-year master program in business studies (accounting specialization) is an advanced program that leads to a master degree. It is in the area of business studies, but the curriculum focuses entirely on financial accounting and its associated areas. The study program is taught at the university’s campus in Gävle. The master degree is obtained when the enrolled student has passed the examinations in each of the study program’s courses in accordance with the study plans. In total, the courses encompass 60 credits (ECTS).

Main areas and progression

The master program with an accounting specialization contains six obligatory courses in the areas: (i) financial accounting and sustainability reporting, (ii) corporate governance and auditing, (iii) management accounting and control, (iv) corporate finance, (v) international corporate taxation, and (vi) financial statement analysis and company valuation. The master program is intended for students desiring advanced knowledge in these areas. In particular, it is relevant for those wanting to enter the auditing profession. The master program builds on knowledge of accounting obtained in undergraduate accounting studies, but provides a substantial progression from those studies. There is also progression within the study program (i.e., between the two semesters) which both increases complexity and requirements on the individual’s development of knowledge. The education is finished with an independently written master thesis in which science and professionality is emphasized.

Teaching modes

The study program is taught on campus and entirely in English. The number of students is reasonably small and hence teaching is often in a seminar- rather than a lecture-format. During such meetings, students are taught how to identify problems, find information, conduct analyses and present plausible solutions among peers. Work is often in the form of smaller groups.

Overall, the education can be characterized using three concepts. First, there is a scientific approach to identifying and analyzing problems in which research and academic reflections is of importance. Second, there is an emphasis of international aspects and international laws, regulations and norms are often important contextual factors. Third, we consistently emphasize social aspects, business ethics and corporate sustainability in the analyses. Sustainability is a core concept in our study program.