Accounting Theory

7.5 credits

Course, Master's level, 2FE872

Expand the information below to show details on how to apply and entry requirements.

Location
Uppsala
Pace of study
50%
Teaching form
On-campus
Instructional time
Daytime
Study period
4 November 2026–17 January 2027
Language of instruction
English
Entry requirements

A Bachelor's degree, equivalent to a Swedish Kandidatexamen, from an internationally recognised university. Also required is 90 credits in business studies. Proficiency in English equivalent to the Swedish upper secondary course English 6. As all teaching takes place in English, very good language skills in English are a necessity to be able to partake in the course.

For incoming exchange students exceptions can be made from the requirement of 90 credits in business studies, provided that special reasons are considered to exist.

Admitted or on the waiting list?

Registration period
3 August 2026–24 August 2026
Information on registration from the department

About the course

The course provides you with an understanding of the theoretical underpinnings of accounting. The course covers the concepts, principles and procedures that constitute a basis for the development of accounting, which could be understood as a core of accounting theory, and considers how those can be structured into a coherent accounting system. To broaden the perspective, implications from the interaction between accounting theory and practice will also be considered.

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