Study guide's OBS - Master of Science, Accounting, 2019-20 information (E)

General information Instruction Examinations Degree structure Courses

This guide describes the contents of this master's programme. More information about studying at the business school can be found in the general study guide for Oulu Business School's master level students.


Master's Programme in Accounting

In the world of international business, there is a growing need in financial and management accounting for professionals, who meet the requirements set by the firms operating in a global business environment. Our graduates will be equipped with numerous capabilities needed in the business world.


General Learning Outcomes

• Analytical thinking and problem solving – our graduates are able to solve business and/or economic problems and make business decisions.

• Disciplinary knowledge – our graduates demonstrate deep and coherent understanding of an academic field of study.

• Business knowledge - our graduates demonstrate deep understanding of their own profession, and are able to use, process and analyze economic and/or business

• Globally responsible leadership – our graduates are able to act as future generators of sustainable value for business and society.

• Communication skills - our graduates demonstrate professional oral and written communication knowledge and skills appropriate for business situations.


Degree structure

Finnish programme

International programme


After taking the master’s level studies in accounting the student will:

• be able to apply the central research areas and theories of accounting in challenging assignments and in doing the thesis

• be able to develop the analysis process of the financial information on the grounds of research results and theories to assist in decision-making processes

• be able to apply the theoretical foundations of firm valuation and financial statement analysis in diverse and dynamic decision-making circumstances

• have the capabilities to act independently and as a member of work community in challenging international financial assignments

• be able to apply the focal theoretical and empirical research results of auditing into the auditing process

• be able to apply different theories of firm valuation to process of planning IFRS financial statements

• be able to use the methods of cost accounting and select those methods based on theoretical reasoning

• be able to compare the functionality of different accounting control tools and assess the multifaceted influences management accounting and control tools may have on the organization

  and on people’s behavior.