Allmänt

Kursen ges inom ekonomprogrammet samt som fristående kurs. Kursplanen är fastställd av styrelsen vid Företagsekonomiska institutionen på delegation av samhällsvetenskapliga fakultetsnämnden.

Behörighetskrav

Behörig att registreras är den som följt både A- och B-nivåerna och som vid registreringstillfället har 30 hp avklarade från A-nivån och 15 hp avklarade från B-nivån.

Mål

The course covers two parts: 1) Accounting Issues and 2) Bachelor Thesis.

Accounting Issues:

This part aims at providing the student with advanced specialisation as well as interdisciplinary knowledge and skills in, for example, financial accounting and management accounting. Upon completing the part, the student will be able to:

• apply theoretical models when analyzing problems in accounting

• summarize and conduct comparative and critical analyses of different models within the chosen field of specialisation

• lead seminar discussions

• present findings verbally as well as in writing

• use acquired specialisation knowledge and skills when facing and solving problems in practice

• use acquired interdisciplinary knowledge from the accounting field when analyzing company-specific problems

• critically reflect on both specialisation knowledge and interdisciplinary knowledge acquired in this course

• communicate principles, problems, and research results with specialists and non-specialists in questions which are within the boundaries of this course

Bachelor Thesis:

The aim of thesis is to develop the ability to make and report scientific investigations by integrated and advanced independent work built upon the knowledge and skills acquired from the part Accounting Issues.

The ability to make scientific investigations includes the ability to discover possibilities, identify problems, collect relevant information, formulate problems, and solve them with the aid of scientific methods. To do this, many skills are required, such as methodological knowledge, the ability to think in terms of models – making conscious and explicit simplifications – and the ability to recognize and treat problems from different perspectives. The ability to report scientific work means being able to write coherent and interesting reports, as well as making oral presentations. Both the work itself and how it is presented should be adapted to the problem and the user.

After completion of the thesis the student should be able to:

• understand different science-theoretical and methodological starting-points

• independently and critically examine different theoretical and empirical phenomena

• discover and handle problems and alternatives with a starting-point from different perspectives and methodological frames of reference

• practically carry through investigatory and examination work based on science

• orally and visually as well as in writing present arguments in an objective, interesting, and convincing manner.

Innehåll

Accounting Issues:

What is right and wrong in accounting is not given and it changes as time goes by. This is especially obvious when we focus on changes in the regulation of financial accounting in the international environment of the modern economy. This also remains true in management accounting since ideas and models of how to control and manage the activities in the firm changes over time. Since there are few if any objective truths in this topic, this part of the course instead focuses on providing a deeper understanding of the topic so that the student can independently and critically apply and evaluate models, principles, and assumptions of Accounting Issues.

The part consists of lectures on accounting theory. It includes specialisation tracks that deal with different accounting issues. At the beginning of the course, each student will choose a specialisation topic. In addition to the above, the course includes project work where the student will perform, present and discuss investigations in different topics.

This part of the course is integrated with students’ thesis projects; therefore literature studies and critical analysis thereof constitutes an important part of the course.

Bachelor Thesis:

Within the framework of an independent project, the participant will choose different ways to identify, delimit, and study problems, as well as ways to communicate findings to the reader. This includes problem definition, discussions of methods and models, data collection, oral and written reports, and revisions both of early drafts and of the final version of the report. The independent project is normally carried out in groups of two students. The final work should be a completed whole.

Undervisning

Accounting Issues:

The part is taught in English. It consists of lectures, seminars, project assignments and individual study. Active participation is required in all course elements. The part is integrated with the thesis.

Bachelor Thesis:

The thesis is taught in Swedish. The largest share of the part consists of independent work in teams. Teaching includes seminars (obligatory), lectures and tutorials.

Examination

The course consists of obligatory parts. The final grade of the course is determined after taking into consideration the different parts of the examination. Grading criteria are presented in the study guide provided at the start of the course. Grades will be given in accordance with the Swedish grading system. The following grades will be used: VG (pass with distinction), G (pass), and U (fail). Assignments and exams handed in late will not be graded except in special circumstances. Required supplementary work, if any, must be completed and handed in in accordance with the study guide; otherwise, the entire part (all assignments included) must be redone the following semester, provided there is space in the course.

Evaluation of the 15 credit Accounting Issues part includes written and oral assignments. Examination includes both individual and team-work elements.

Evaluation of the 15 credit Bachelor Thesis is primarily based on the final version of the report, but also made on other seminar activities, such as presentation and defense of reports, criticism of and comments on the work of other participants, and contributions to discussions. The obligatory thesis requirements also contain a methodological part consisting of lectures, seminars and exercises. Approved participation in this methodological part corresponds to 1,5 credits of the total 15 credits. The final grade of the thesis will not be registered unless all obligatory parts of the part are completed. The grade Pass with Distinction is awarded only to theses that are evaluated at a final seminar and the revised version is handed in during the actual course period. The right to be supervised ends at the final seminar.

The final grade of the entire course is determined after taking into consideration the different parts of the examination.

Uppsala University does not accept cheating and plagiarism. Suspected incidents of cheating or plagiarism are reported to the Disciplinary Committee of the University, which may issue a formal warning to the student or expel the student from the university for six months.

NOTE: Only completed courses can count toward a degree.