Master's Thesis in Accounting and Auditing
All compulsory courses must be passed before the student can begin the master's thesis.
The course is only open to students enrolled in the Master's program in Accounting and Auditing.
Through the work on the master's thesis, students must demonstrate their ability to define, delimit, and specify research questions, explain relevant theory that places the issue in a scientific context, choose appropriate methodology, conduct a systematic analysis, and draw plausible conclusions.
An important part of the learning process involves deriving some practical implications from the findings of the thesis. In addition, the thesis work should document that the student is capable of outlining issues for further research. This means that the master's thesis, in addition to showing that the student masters scientific methodology, also demonstrates the ability to place their own contribution within a broader scientific context.
Knowledge
- The student must have in-depth knowledge and a thorough understanding of theoretical approaches and academic literature related to the chosen topic.
- The student can apply knowledge to new areas within the field.
- The student must have advanced knowledge of various methodological approaches for collecting and analyzing available material.
- The student must have advanced knowledge of how to structure a scientific work.
Skills
- The student can justify the study by arguing for the chosen research topic and related research questions.
- The student can develop a research-based main issue with any associated research questions.
- The student can assess, select, and use relevant theoretical approaches and methodology in the collection, systematization, and analysis of data to shed light on the chosen issue. This includes the ability to critically reflect on the applicability of the theory/theories to new issues.
- The student can clearly conclude on the formulated issue/research questions that formed the basis of the study.
- The student can derive implications from the results presented in the study.
- The student can analyze academic issues based on the field’s history, traditions, characteristics, and role in society.
General Competence
- The student can reference various sources used in the study.
- The student can analyze and practice the field’s forms of expression.
- The student can carry out an independent research project under supervision and must understand research ethics and the challenges related to their own work.
- The student can present the results orally and in writing in a systematic and academically sound manner.
The thesis must be an empirical work using quantitative and/or qualitative methods. Students may choose the topic relatively freely within the subject area of the study program (accounting and auditing), but it is required that the chosen topic and approach be approved by the supervisor. The thesis may be written individually or jointly by two students, either as a monograph or in article format. A "Guideline for the Master’s Thesis" is available, where more specific details are provided.
Learning and teaching are based on the following activities/requirements:
- Preparation of a project outline
- Independent work (including anchoring the study, literature search, data collection, analysis, conclusion, and related written presentation)
- Seminars
- Individual supervision
- The project outline must be submitted to the program coordinator by the specified deadline. The outline forms the basis for the assignment of a supervisor, who will either approve the outline or provide feedback if revisions are needed.
Composite assessment, grading scale: Letter grades
Assignment - group of 1-2 students, counts 100/100 of the final grade, grading scale: Letter grades.
Work requirement 1, counts 0/100 of the final grade, grading scale: Approved / Not approved.
Must be passed before submission of the Assignment - group of 1-2 students.
Work requirement 2, counts 0/100 of the final grade, grading scale: Approved / Not approved.
Must be passed before submission of the Assignment - group of 1-2 students.