Master program in business administration, Accounting 60 cr

External reporting plays an important role in a capitalist system. Through external reporting - both financial reporting and sustainability reporting - investors, lenders and other stakeholders receive information about companies’ financial position, performance and future prospects. This information enables capital market participants to assess companies’ risks, including sustainability risks, and their ability to generate future cash flows. Capital can thus be allocated more effectively to companies expected to produce goods and services for which there is demand in the product market. In this way, reliable and relevant reporting contributes to more efficient resource allocation, which in turn facilitates economic growth and increased tax revenues.

Accounting information is also used internally as a basis for management decisions. Through budgeting, investment appraisal, performance measurement and financial analysis, for example, operations can be planned, monitored and developed.

Because accounting data form the basis for calculating companies’ taxable profits, accounting also affects the amount of corporate income tax they pay.

The Master’s Programme in Accounting provides advanced knowledge of external reporting - both financial reporting and sustainability reporting - and related fields such as auditing, management accounting, business valuation, corporate finance, taxation and corporate governance. It thereby equips you with the expertise and analytical tools needed to contribute to effective governance and the economically, socially and environmentally sustainable development of organisations.

3 Good Health and Well-being
The way organisations are managed affects not only their financial performance but also employees’ working environment and well-being. Financial targets, performance measures and incentives can influence workloads, autonomy and stress levels. Through the programme’s components in management accounting, corporate governance and sustainability reporting, you will gain knowledge that can be used to analyse how management control systems can be designed to balance efficiency requirements with a safe and healthy working environment. Accounting and reporting can also highlight factors such as sickness absence, workplace accidents and preventive occupational health and safety measures, thereby providing a basis for decisions that promote physical and mental health in the workplace.

8 Decent Work and Economic Growth
Relevant and reliable external reporting facilitates the allocation of capital market resources to well-functioning companies and investments. Together with effective internal management and control, this can contribute to increased productivity, innovation and long-term sustainable economic growth. The programme provides you with the knowledge needed to analyse companies’ financial development, evaluate investments and understand how governance and resource allocation affect organisations’ capacity to develop. Sustainability reporting also draws attention to companies’ responsibility for working conditions, workers’ rights and workplace safety, both within their own operations and throughout their supply chains. Responsible corporate governance and reliable assurance of sustainability reports are also essential to credible sustainability efforts, particularly regarding working conditions, and therefore constitute key components of the programme.

12 Responsible Consumption and Production
For companies to use resources more sustainably, their environmental and social impacts must be identified, measured and monitored. The programme’s focus on sustainability reporting is directly linked to Target 12.6, which encourages companies to adopt sustainable practices and integrate sustainability information into their reporting. Through management accounting and control, sustainability objectives can also be incorporated into budgets, investments, key performance indicators and operational decisions. Knowledge of auditing, financial statement analysis and business valuation makes it possible to critically assess the quality of the information provided and companies’ actual sustainability performance. Accounting can therefore support more efficient use of materials and other resources, while helping investors and corporate management make decisions that promote more sustainable consumption and production patterns.