GRA 1920 Master Thesis in Accounting and Auditing

GRA 1920 Master Thesis in Accounting and Auditing

Course code: 
GRA 1920
Accounting and Operations Management
Course coordinator: 
Erlend Kvaal
Course name in Norwegian: 
Masteroppgave i regnskap og revisjon
Product category: 
Master Thesis
2020 Autumn
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

This is a course description for the master thesis in accounting and auditing for students admitted in autumn 2017 and later. This student group follow a research methodology course where registration of topic and methodology for the master thesis are included in the autumn semester of the second year.

A master's degree includes an independent written work of minimum 30 ECTS (Master Regulation Section 6).

Learning outcomes - Knowledge

Students shall learn to identify and formulate a research question within a relevant discipline and choose an appropriate method for analysis.

Learning outcomes - Skills

The work with the master thesis shall endow the students with skills to carry out an independent research within relevant disciplines.

General Competence

Students shall learn to consider critically whether a study provides an answer to the research questions stated.

Course content


Teaching and learning activities

In connection with the research methodology course, the students must submit and have approved a first outline of the master thesis. This first outline is the basis for allocating a supervisor. The associate dean of the programme decides on the supervisor. The further progress of the master thesis is decided on with the supervisor. 10 hours of supervision is normal for a regular master thesis.

For further information about the activities to support the development of a master thesis, about the elements to submit, and relevant dates, please see the student portal:

Software tools
No specified computer-based tools are required.

All courses in the Masters programme will assume that students have fulfilled the admission requirements for the programme. In addition, courses in second, third and/or fourth semester can have spesific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.

Required prerequisite knowledge

Research methodology course for mast in accounting and auditing or another approved methodology course. 

Exam category: 
Form of assessment: 
Written submission
Group (2 - 2)
1 Semester(s)
Master Thesis

For information about re-sit, see Regulations relating to admissions, studies and examinations, chapter 5.

Students doing the Master of Accounting and Auditing who get a D or less on their thesis, can hand in a rewritten thesis. This rewritten thesis will not be allowed a better grade than a C.

An application to rewrite a master thesis should be submitted to the relevant student administration body, who will forward it to the Associate Dean. Please also see information relating to the specific studies at the BI student web portal.
Exam code: 
GRA 19204
Grading scale: 
Type of Assessment: 
Ordinary examination
Total weight: 
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 30 ECTS credit corresponds to a workload of at least 800 hours.