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| Application Deadline: | January 16 | ||
| Annual Tuition Fee: | Free - ≈ € 13,180 (non-EEA) | ||
| Location: | Gothenburg / Sweden / View location on map ▾ Hide location on map ▴ | ||
| Duration: | 24 months | Start Date: | September |
| Educational Form: |
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| Education Variants: |
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| Credits (ECTS): | 120 | ||
| Languages: | English | ||
Location of University of Gothenburg
The accounting programme offers a unique combination of a research base interwoven with practice-oriented cases, covering a broad range of topics such as auditing, financial and management accounting as well as incorporating technical and behavioral aspects of accounting. Students are thus exposed to both theoretical and practical accounting issues. The programme s lecturers are all active researchers, many of whom also work with business-oriented consulting. Applicants must have a Bachelors Degree in accounting due to the advanced level of the programme, which in turn allows lecturers to cover advanced topics within the field of accounting. The method of teaching is based on student involvement with teamwork assignments and interaction between teachers and students.
The management accounting courses focus on the design and use of management control systems from both a strategic and a business process perspective. They also include the design and use of state-of-the-art IT-based solutions for performance management, decision-making, planning and control. Financial accounting courses involve measurement and disclosure issues facing enterprises in their financial reporting, as well as the impact of these issues on financial statement users. In addition, financial reporting as a communicative tool is covered. Audit students will also take the necessary law courses. The programme will also provide for the use of communication, project management and information searches.
Career
Employability comes both from a broad understanding of accounting and the skills that make a student unique. The Graduate School will organize courses that will enable you to develop your own expertise during your second year. The Graduate School encourages and supports you to develop your skills in close contact with either researchers or business people; you should have a speaking partner from your own field of interest, as well as an academic tutor, to support specialization. The Master Degree Project is an important component in the development of expertise.
After graduation you can enter a variety of professions. Business analysts work, for example, as controllers or management consultants. Accountants also work in positions that involve corporate financial reporting to parties outside the organization, while auditors are often in the field of public accounting, but they may also work in internal auditing, whereas financial analysts are often employed in the financial services sector. Generally speaking, possible employers can be found in both the private and public sector.
Contents
Graduate School is planning to offer two tracks within the accounting programme; Generaltrack and Auditing track*
General track: Strategic Management Accounting, Operational Management Accounting, Applied Enterprise Systems, Business Intelligence, Advanced Financial Accounting, Accounting Communication in Practice, Financial Statement Analysis, Research Methods in Accounting, Advances in Accounting Research, Methods in Accounting Research
Auditing track*: Strategic Management Accounting, Operational Management Accounting, Law for Business, Advanced Financial Accounting, Tax law, Financial Statement Analysis, Research Methods in Accounting, Advances in Accounting Research, Methods in Accounting Research
* Currently only available to Swedish speaking students
1st term
Strategic Management Accounting (core course, 7.5 higher education credits).The course focuses on the relationship between business strategy and the design and use of management accounting systems. Strategic management accounting integrates elements of strategic and marketing management into management accounting. Here, management accounting is viewed as a generic approach to accounting for strategic positioning, which includes gathering, refining, analyzing, and presenting data that originate in the competitive environment and thus encompass both customers and competitors.
Operational Management Accounting (core course, 7.5 higher education credits). The course focuses on the relationship between strategic and operational management accounting. An insight in management accounting is the importance of the design and use of management accounting models that facilitate the implementation of strategy and strategic change. The course focuses on management accounting models under different strategic and operational contingencies. The course also examines the role of management accounting in value adding processes. Further, we discuss and develop an understanding for management accounting change from different perspectives.
Applied Enterprise Systems (elective course 7.5 higher education credits).The course addresses the use of standardized, IT-based business solutions such as Enterprise Resource Planning Systems as a strategic resource. Specific solutions are approached through a wide range of perspectives such as investment, implementation and integration. The course includes exercises and assignments that involve the use of several state-of-the-art IT-solutions.
Business Intelligence (elective course 7.5 higher education credits). The course covers IT-based solutions for strategic and operational management accounting. Specifically, the course focuses on the design and use of IT-solutions for planning, decision-making and control from a management accounting perspective. The course includes exercises and assignments that involve the use of several state-of-the-art IT-solutions.
Law for Business (elective course 15 higher education credits).Currently this elective is only offered in Swedish. The course aims to give the students an in depth knowledge of contract law, the use of different types of agents, contract writing and contract interpretation, in particular in the light of the extensive use of standard contracts. The course aims to give:
1. an in depth knowledge of the sales contract of movable and immovable property and other types of agreements, such as service, rental and leasing contracts.
2. an in depth knowledge of company law with a special emphasis on limited liability companies, non-trading partnerships and partnership/limited partnership as well as combinations of the same
3. an in depth knowledge of the rules regarding the various forms of credit securities
4. knowledge of voluntary and coercive measures in connecting with payment difficulties and insolvency such as chords, corporate restructuring, liquidation and bankruptcy.
5. knowledge of criminal law relating to property offences with particular emphasis on crimes against creditors.
6. a basic understanding of how regulatory frameworks are used in practice within the company.
2nd term
Advanced Financial Accounting (core course 15 higher education credits). The course covers regulatory issues in accounting, as well as specific accounting issues. Within accounting issues the focus is on advanced and currently debated issues such as financial instruments, pensions, provisions, leasing, etc. Issues for both listed and unlisted companies are discussed. In addition, the issues are contextualized through a discussion of how they affect different parties in the financial accounting setting. This is partly done by relating the issues to accounting theory and research. There is also a section on fundamental issues in auditing, such as the role of independence, judgment and integrity. These issues are discussed in terms of auditing practice.
Financial Statement Analysis (elective course 7.5 higher education credits).The course has a user perspective, focusing on external analysis of companies. Among the topics of interest are strategy and strategic change; business development and innovation in large corporations; evaluation of intangible assets, and innovation and R&D. A number of empirical cases of companies operating in various industries are studied.
Accounting Communication in Practice (elective course 7.5 higher education credits).
The course emphasizes the communication of accounting information from a producer and investor relations perspective, serving the information needs of investors and other stakeholders. Specific situations involving accounting communication will be examined to provide students a set of tools and communication strategies when companies are in crises, merge or listing on a stock exchange.
Tax Law (elective course 15 higher education credits). Currently this elective is only offered in Swedish. The course focuses on income taxation. The three categories of income are;
1. Business income, 2. Employment income and 3. Capital income.
Special emphasis is on business income and its relation to the laws relating to accounting. An exposition is given of the regulations relating to the valuation of assets and liabilities according to the current taxation regulations. Within the framework of the course an overview of social legislation and legislation relating to value added tax (VAT) is provided. The course also describes the regulations relating to tax law suits and, in connection with this, the fiscal sanctioning system.
3rd term
Advances in Accounting Research (core course 7.5 higher educationcredits). The course is intended to link existing accounting research with issues in accounting practice.
Methods in Accounting Research (core course 7.5 higher education credits). The course will link scientific method to the actual Master Degree Project performed by the students.
Scientific Method (elective course 7.5 higher education credits). This advanced course in Research Methods in Accounting aims at providing students with an in-depth understanding of the various methodological approaches to the study of Accounting. The course provides a deep insight into practical training in the design and implementation of research projects. This includes data collection methods, sampling techniques, survey design, interview techniques, observation methods, analysis, interpretation and how to write scientific reports. This course is given jointly with other Master Programmes.
Financial Statement Analysis (elective course 7.5 higher education credits).The course has a user perspective, focusing on external analysis of companies. Among the topics of interest are strategy and strategic change; business development and innovation in large corporations; evaluation of intangible assets, and innovation and R&D. A number of empirical cases of companies operating in various industries are studied.
4th term
Master Degree Project (core course 30 higher education credits).The fourth term is devoted to full time master degree project writing (30 higher education credits) under the supervision of a faculty member.
IELTS
You are normally required to take an English Proficiency Test.
Most European Universities recognise the IELTS test.
Take testRequirements
Entrance Requirements:The applicant must have been awarded a Bachelor's degree (equivalent to a Swedish Kandidatexamen) from an internationally recognized university and be able to demonstrate proficiency in English by means of an internationally recognized test, e. g. TOEFL, IELTS or the equivalent. The level of English must be equivalent to English B from Swedish Upper Secondary School. The applicant s university education must also include Business Administration as a major subject (a minimum of 90 higher education credits, hec), with a specialization in Accounting. Business Administration related subjects may be included in the requirement. In addition the education must include a minimum of 15 hec in Statistics, or 7.5 hec in Statistics and 7.5 hec in quantitative methods and/or Mathematics. For more information about the requirements visit
Selection: The selection process is based on GMAT or GRE General Test score. For further information and important instructions
Additional Requirements
| Minimal degree required: | Bachelor's degree |
| Minimal amount of work experience | Not specified |
Language Proficiency
| IELTS Band: | 6.5 |
| TOEFL Paper-based: | 575 |
| TOEFL Internet-based: | 90 |
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