GM0360 Master Degree Project in Accounting, 30 higher education credits Master Degree Project in Accounting, 30 högskolepoäng Second Cycle

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1 GRADUATE SCHOOL GM0360 Master Degree Project in Accounting, 30 higher education credits Master Degree Project in Confirmation This course syllabus was confirmed by School of Business, Economics and Law on and was last revised on to be valid from , autumn semester of Field of education: Social Sciences 100% Department: Graduate School Position in the educational system The course Master Degree Project (thesis) in Accounting, is a programme course included in the Master of Science programme in Accounting at the Graduate School, School of Business, Economics and Law, University of Gothenburg. The course can be part of the following programmes: 1) Master of Science in Accounting (S2ACC) and 2) Programme in Business and Economics (S1HEG) Main field of studies Accounting Specialization A2E, Second cycle, contains degree project for Master of Arts/Master of Science (120 credits) Entry requirements Students wishing to take this course must have passed at least 67.5 of the 90 higher education credits course block of theoretical courses given during the first three terms of the programme. Out of the 67.5 higher education credits passed, the following course must be included for students following the financial accounting track:

2 2/ 5 Advanced Financial Accounting For students following the management accounting track the following courses must be included among the 67.5 higher education credits: Strategic Management Accounting Operational Management Accounting It should furthermore be noticed that admittance to the Master Degree Project is also based on the student participating in the final 15 higher education credits course/courses of the final part of the third term. Active participation in these 15 higher education credits course/courses is thus required. Learning outcomes After completing the course the students should be able to - Independently plan a large project, and be able to finish it within a set deadline - Independently identify and formulate issues within the field of accounting - Choose and apply research methods generally used within accounting research - Relate an issue to the accounting research literature, and to relevant literature in related fields - Structure and analyze complex issues in the field of accounting - independently be able to recognize when further knowledge and study is necessary, and take responsibility for his or her knowledge development - critically evaluate material from different sources

3 - give a clear and well-structured written account 3/ 5 - defend his/her work at a seminar together with other course participants - provide constructive criticism on Master Degree Project report written by another student at a seminar given together with other course participants. Course content The objective of the course is to train the students in the performance of tasks involving investigation and research, and increase the student s ability to independently structure and study complex issues. The thesis shall be written in relation to issues identified in research, in practice, or both. Often, the thesis involves an empirical study, but it could also be analytical or theoretical. The issue studied shall build on the knowledge and skills the students have acquired so far in the Master of Science in Accounting programme. Each student is offered personal and/or group tutoring during the course by a tutor based on project topic. The tutor/group of tutors shall guide the student and discuss problems during the course of the work. The topic shall be decided in consultation with the tutor. The students shall present their analysis in a written report, which normally shall encompass circa 40 pages. In addition to the written report, students shall hold an oral presentation of their work and serve as discussants at a presentation held by another student in the Master of Science in Accounting programme. Form of teaching The student will be assessed based on a qualitative assessment of the written report in relation to the learning outcomes. The student shall present the Master Degree Project (thesis) at a final seminar, which may be attended by members of the business community, faculty and students. Furthermore, the student shall give constructive criticism of another student's Master Degree Project (thesis) at a seminar. The oral

4 presentation and the ability to provide constructive criticism will also constitute part of the assessment. 4/ 5 Furthermore, it is required that the student has completed the mandatory Graduate School English test. A student who has failed a test twice has the right to change examiner, unless weighty argument can be adduced. The application shall be sent to the Graduate School and has to be in writing. Language of instruction: English Assessment Grades The grading scale comprises: Pass with Distinction (VG), Pass (G) and Fail (U). For Pass on the course, Pass is required on all learning outcomes. For Pass with Distinction, Pass with Distinction is required on at least 75% of the learning outcomes and Pass on the remaining 25%. Grades are translated with a set model where the grades correspond to the following intervals according to EGIS (ECTS Grade Interpretation Scheme): Pass with Distinction (väl godkänd, VG) Pass (godkänd, G) Fail (underkänd, U) C-E A-B FX-F Course evaluation The course will be evaluated upon completion. The results of the evaluation will be communicated to the students and will function as a guide for the development of the course. Additional information

5 The syllabus in English is the official binding document. 5/ 5