Study Program
Master of Accounting
Award Title
Master of Accounting
Duration
4 Semesters
Intake
February & August
Total Credits
58 SKS
The Master of Accounting program at the Faculty of Economics and Business, Universitas Airlangga, was established in 2001 and is directed toward becoming an innovative, independent study program with a national and global reputation. The program is currently preparing for AACSB international accreditation, reflecting a commitment to strengthening academic quality and international competitiveness. Students may choose an area of interest in financial accounting, auditing, management accounting, public sector accounting, information systems, and taxation. Graduates are prepared to serve as professional advisors across areas including Corporate and Public Sector Accountant, Accounting and Financial Consultant, and Accounting Researcher.
- Students are able to defend evidence-based accounting recommendations by applying professional judgment in complex, multi-criteria, and ambiguous decision-making contexts, while upholding ethical accountability and professional integrity in every recommendation given.
- Students are able to evaluate accounting and business information and policies to formulate logical and globally-informed recommendations.
- Students are able to provide justification for ethically responsible accounting decisions based on professional standards.
- Students are able to formulate sustainability-oriented strategic accounting solutions using advanced theories.
- Students are able to evaluate data-based accounting decisions using relevant technology and analytics in a global business context.
- Students are able to defend ethical and evidence-based accounting recommendations using relevant data and research methods.
| Code | Course Title | Period | Type | Concentration | Credits |
|---|---|---|---|---|---|
| FEB25803001 | Ethics and Leadership | Semester 1 | Compulsory | Compulsory course | 3 SKS |
| FEB25803002 | Philosophy of Science | Semester 1 | Compulsory | Compulsory course | 2 SKS |
| FEB25803003 | Research Methodology | Semester 1 | Compulsory | Compulsory course | 3 SKS |
| FEB25803004 | Financial Accounting Theory | Semester 1 | Compulsory | Compulsory course | 3 SKS |
| FEB25803005 | Accounting and Corporate Governance | Semester 1 | Compulsory | Compulsory course | 3 SKS |
| FEB25803006 | Information Systems and Technology Management | Semester 1 | Compulsory | Compulsory course | 3 SKS |
| FEB25803007 | Accounting Analytics | Semester 1 | Compulsory | Compulsory course | 4 SKS |
| FEB25803008 | Thesis Proposal | Semester 2 | Compulsory | Compulsory course | 6 SKS |
| FEB25803009 | Financial Statement Analysis and Business Valuation | Semester 2 | Compulsory | Compulsory course | 3 SKS |
| FEB25803010 | Critical Analysis and Academic Writing | Semester 2 | Compulsory | Compulsory course | 3 SKS |
| FEB25803012 | Contemporary Issues in Financial Accounting | Semester 2 | Elective | Structured Elective Course | 4 SKS |
| FEB25803013 | Contemporary Issues in Auditing | Semester 2 | Elective | Structured Elective Course | 4 SKS |
| FEB25803014 | Contemporary Issues in Management Accounting | Semester 2 | Elective | Structured Elective Course | 4 SKS |
| FEB25803015 | Contemporary Issues in Governmental Accounting | Semester 2 | Elective | Structured Elective Course | 4 SKS |
| FEB25803016 | Contemporary Issues in Information Systems and Technology | Semester 2 | Elective | Structured Elective Course | 4 SKS |
| FEB25803017 | Contemporary Issues in Taxation | Semester 2 | Elective | Structured Elective Course | 4 SKS |
| FEB25803033 | Strategic Financial Reporting | Semester 2 | Elective | Structured Elective Course | 3 SKS |
| FEB25803034 | Advanced Auditing and Assurance Services | Semester 2 | Elective | Structured Elective Course | 3 SKS |
| FEB25803035 | Advanced Management Accounting | Semester 2 | Elective | Structured Elective Course | 3 SKS |
| FEB25803036 | Government Accounting and Public Financial Management | Semester 2 | Elective | Structured Elective Course | 3 SKS |
| FEB25803037 | Information Systems and Data Management | Semester 2 | Elective | Structured Elective Course | 3 SKS |
| FEB25803038 | International Taxation and Transfer Pricing | Semester 2 | Elective | Structured Elective Course | 3 SKS |
| FEB25803018 | Corporate Finance | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803019 | Risk Management: Concepts and Applications | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803020 | Sustainability and Integrated Reporting | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803021 | Advanced Internal Auditing | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803022 | Advanced Tax Planning | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803023 | Business Intelligence | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803024 | Strategic Performance Measurement | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803025 | Government Management Accounting | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803026 | Behavioral Accounting | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803027 | Investment Analysis and Portfolio Management | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803028 | Corporate Financial Communication | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803029 | Forensic Accounting and Fraud Examination | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803030 | Tax Audit, Investigation, and Collection | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803031 | Management Control Systems | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803032 | Government Information Systems | Semester 3 | Elective | Elective course | 3 SKS |
| FEB25803011 | Thesis | Semester 4 | Compulsory | Compulsory course | 12 SKS |
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