Master program in business administration, Accounting 60 credits

The one-year master degree in business studies with a specialization in accounting leads to general knowledge in the area of business studies, and specific in-depth knowledge in the accounting area. After completion, a candidate has the following competences:

Knowledge and understanding

• 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.
  

**Skills and abilities**
- ability to understand and apply theories, methods and regulations within the area of accounting
- ability to integrate knowledge from accounting and its associated fields when analyzing and solving contemporary practical problems
- ability to apply knowledge of the area when solving new problems associated to accounting and other business areas. Such abilities originate from knowledge of the accounting’s history, traditions, guiding principles and position within the modern society
- ability to communicate professional problems, analyses and conclusions within the accounting field, to both specialists in the area and the general public.

**Judgement and attitudes**
- ability to analyze accounting problems while taking explicitly into account business ethical and corporate sustainability aspects
- ability to view practical problems through the eyes of an academic researcher, and thereby demonstrate insight into the possibilities and limitations of research, its role in society and the responsibility of the individual for how it is used
- ability to identify the personal need for further knowledge and take responsibility for his or her ongoing learning.

A Degree of Master (60 credits) is awarded after the student has completed the courses required to gain 60 credits with a defined specialisation determined by each higher education institution itself, of which at least 30 credits are for specialised study in the principal field (main field of study) of the study programme. In addition the prior award of a Degree of Bachelor, a Degree of Bachelor of Fine Arts, a professional or vocational qualification of at least 180 credits or a corresponding qualification from abroad is required.

**Knowledge and understanding **
For a Degree of Master (60 credits) the student shall

• demonstrate knowledge and understanding in the main field of study, including both an overview of the field and specialised knowledge in certain areas of the field as well as insight into current research and development work, and
• demonstrate specialised methodological knowledge in the main field of study.

Skills and abilities
For a Degree of Master (60 credits) the student shall

• demonstrate the ability to integrate knowledge and analyse, assess and deal with complex phenomena, issues and situations even with limited information,
• demonstrate the ability to identify and formulate issues autonomously as well as to plan and, using appropriate methods, undertake advanced tasks within predetermined time frames,
• demonstrate the ability in speech and writing to report clearly and discuss his or her conclusions and the knowledge and arguments on which they are based in dialogue with different audiences, and 
• demonstrate the skills required for participation in research and development work or employment in some other qualified capacity.

Judgement and attitudes
For a Degree of Master (60 credits) the student shall

• demonstrate the ability to make assessments in the main field of study informed by relevant disciplinary, social and ethical issues and also to demonstrate awareness of ethical aspects of research and development work, 
• demonstrate insight into the possibilities and limitations of research, its role in society and the responsibility of the individual for how it is used, and 
• demonstrate the ability to identify the personal need for further knowledge and take responsibility for his or her ongoing learning.

The one-year master program in business studies (accounting specialization) is an advanced program that leads to a master degree. The program is in the area of business studies, but the curriculum focuses entirely on financial accounting and 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.

A requirement for the award of a Degree of Master (60 credits) is completion by the student of an independent project (degree project) for at least 15 credits in the main field of study.

Master of Science (60 Credits)

• A completed Bachelor's degree, corresponding to a Swedish Bachelor's degree (180 ECTS), or equivalent academic qualifications from an internationally recognised university.
  
• Business Administration as Major (90 ECTS) or equivalent with courses (at least 30 ECTS) in the accounting area.
  
• English language proficiency equivalent to (the Swedish upper secondary school) English course 6.