GRA 1960 Master Thesis in Accounting and Auditing
This course applies for students who have been credited for an independent work that to some extent fulfils the requirements of a master thesis, cf. GRA 1920.A master's degree includes an independent work of minimum 30 ECTS (Master regulation Section 6). Some students who have been accepted for the master's programme in professional accountancy (MRR) have formerly completed studies at a master's degree level which according to valid rules also can be credited as independent work in MRR, but does not amount to 30 ECTS. Such students will upon application be allowed to prepare a supplementary work in accordance with this course description.
Students shall learn to identify and formulate a research question within a relevant discipline and choose an appropriate method for analysis.
The supplementary work defined in this course description together with the previous master thesis shall endow the students with skills to carry out an independent research within relevant disciplines.
Students shall learn to consider critically whether a study provides an answer to the research questions stated.
An application for accreditation of former independent work must be submitted within 1st February in the second term. A formal decision on a supplementary work must be made within the end of the secnd term. A plan for the supplementary work must normally be submitted by 15th January in the fourth term, but other submission deadlines may be agreed with the course responsible. The submission deadline for the supplementary work is 1st September after the fourth term.
The course responsible may agree to earlier submission deadlines.
A supplementary work shall be professionally related to the work that has been accredited. This may entail an expansion of this work with new problems or a broader fact basis. It may also entail adaptation of the completed work for publishing purposes. The supplementary work can also entail an extended literature study on the relevant topic. The supplementary work alternatives mentioned here are not exhaustive. There must be accordance between the number of ECTS credits to be supplemented and the extent of the supplementary work.
5 hours of supervision are usually given to a supplementary work.
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 specific prerequisites and will assume that students have followed normal study progression. For double degree and exchange students, please note that equivalent courses are accepted.
|Exam category||Weight||Invigilation||Duration||Grouping||Comment exam|
Form of assessment:
Internal and external examiner
|100||No||1 Semester(s)||Individual||The Associate Dean must make a formal decision on accreditation of an independent work from former studies at a master's degree level. This work must count at least 20 ECTS and must have a topic that is relevant within the specialized areas in the MRR programme, and must at least have achieved a C grade. A final supplementary work is given a pass/fail grade. In order to pass the same requirements apply for the quality of the supplementary work as for the accreditation of the former work.|
|Form of assessment:||Written submission|
|Comment:||The Associate Dean must make a formal decision on accreditation of an independent work from former studies at a master's degree level. This work must count at least 20 ECTS and must have a topic that is relevant within the specialized areas in the MRR programme, and must at least have achieved a C grade. A final supplementary work is given a pass/fail grade. In order to pass the same requirements apply for the quality of the supplementary work as for the accreditation of the former work.|
A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 10 ECTS credit corresponds to a workload of at least 270 hours.