Business Administration MA, Global Accounting and Auditing, 7.5 credits

Aim

The course aims to provide students with advanced insights into various theoretical perspectives on accounting, theoretical and practical knowledge of accounting and auditing, and an ability to adopt contextual and critical perspectives on accounting and auditing.

Course objectives

Upon completion of the course, students should be able to:

- Recapitulate, explain, and apply central concepts and definitions within the fields of accounting and auditing in both theoretical and practical contexts.

- Apply and critically analyze approaches, regulations, and practices within the fields of accounting and auditing at the global, international, and national levels.

- Identify and compile different accounting and auditing problems and relate them to each other and to contextual perspectives on accounting and auditing.

- Categorize and propose the use of different accounting and auditing solutions in various contexts and defend the arguments put forward.

Content

The course focuses on discussions of central concepts and definitions as well as theoretical approaches and perspectives in accounting and auditing. Advanced discussions are held on regulations and practices, various problems and opportunities when accounting is used for financial analysis, and the merits and shortcomings of auditing. Significant attention is devoted to discussing the design and development within accounting and auditing, and in connection with this, adopting contextual and critical perspectives on these two areas. Sustainability aspects are also included, as well as discussions on accounting and auditing in profit-driven and non-profit-driven activities. Business elements are also included in the course.

Entry requirements

Business Administration BA (A/B/C) 90 credits, including the courses Business Administration BA (A) External Reporting, 7.5 credits, and Business Administration BA (A) Managerial Control, 7.5 credits, or equivalent; the courses Business Administration BA (B) External Reporting and Financial Analysis, 7.5 credits, and Business Administration BA (B) Financing, 7.5 credits, or equivalent; the course Business Administration BA (C) Accounting in Theory and Practice, 7.5 credits, or equivalent; the course Business Administration BA (C) Auditing in Theory and Practice, 7.5 credits, or equivalent.

Selection rules and procedures

The selection process is in accordance with the Higher Education Ordinance and the local order of admission.

Teaching form

Campus Course:

The teaching consists of lectures, seminars, assigned materials, various forms of exercises, and elements from the business sector. Mandatory attendance applies to seminars and elements from the business sector (in case of absence, supplementary tasks will be assigned). Access to a computer with internet connection is required to complete the tasks included in the course. The language of instruction can be Swedish or English.



Online Course:

The teaching consists of digital lectures, seminars, assigned materials, elements from the business sector, and communication in an online learning platform. Physical meetings are not obligatory, except in cases where a written individual in-class examination takes place. Access to a computer with internet connection is required to complete the tasks included in the course. The language of instruction can be Swedish or English.



Student Responsibility:

Students are responsible for their own learning and are expected to independently seek information and take responsibility for both individual and group work.



Limitation of Teaching:

Teacher-led teaching and support from the course responsible teacher are only offered during the course period when the student is admitted to the course.

Examination form

1000: Written Exam, 3 Credits
Grade scale: Seven-grade scale, A-F o Fx

2000: Individual written assignment, including seminar participation, 4.5 Credits
Grade scale: Seven-grade scale, A-F o Fx

3000: Business element
Grade scale: Two-grade scale

Seven-point grading scale, A-F and Fx. A-E is passed, Fx and F is failed.



Criteria for assessment: see discipline specific criteria: www.miun.se/gradingcriteria



Campus Course and Online Course:

During examination, a supplementary oral presentation may be requested by the examiner to ensure that the student is the actual sender and author of the written work.



The examiner has the right to offer alternative examination arrangements to students who have been granted the right to special support by Mid Sweden University’s disabilities adviser.

Examination restrictions

Students registered for this version of the course plan are entitled to be examined three (3) times within one (1) year according to this course plan. Thereafter, the latest version of the course plan applies.

Grading system

Seven-grade scale, A-F o Fx

Other information

Course certificates, credit transfers, appeals, etc., are regulated in the Higher Education Ordinance.