Program Overview
Master of Science in Accounting at FEB UGM is a research-oriented postgraduate program designed to develop advanced critical capabilities in accounting theory and practice. The program equips students with strong analytical, methodological, and research skills, enabling them to apply scientific reasoning and rigorous inquiry in addressing complex accounting issues.
Graduates of the program are prepared for careers as lecturers, researchers, consultants, and policy analysts, with the ability to contribute to the advancement of accounting knowledge and evidence-based decision making. With an emphasis on excellence in research, the program fosters the development of innovative and academically sound insights in the field of accounting, supporting both academic and professional advancement.
Curriculum
| Matriculation | Credits | Semester I | Credits | Semester II | Credits | Semester III | Credits |
|---|---|---|---|---|---|---|---|
| Auditing II | 3 | Research Methods for Accounting and Business | 3 | Social and Environmental Accounting | 3 | Workshop on Writing for Publication | 3 |
| Information Technology and Accounting Information Systems | 3 | Research Data Analysis | 3 | Concentration Course 1 | 3 | Thesis | 10 |
| Management Control Systems | 3 | Data Analytics for Accounting Research | 3 | Concentration Course 2 | 3 | ||
| Intermediate Accounting II | 3 | Accounting Theory and Research in Accounting | 3 | Elective Course 1 | 3 | ||
| Statistic | 3 | Scientific Writing | 3 | Elective Course 2 |
Course By Concentration
| Concentration | Course |
|---|---|
| Management Accounting | Issues and Research in Accounting |
| Integrated Reporting and Value Creation | |
| Public Sector Accounting | Issues and Research in Public Sector Accounting |
| Public Sector Governance and Accountability | |
| Data Science and Artificial Intelligence | Data Science |
| Seminar in Artificial Intelligence Systems (AIS) | |
| Audit | Issues and Research in Audit and Attestation |
| Emerging Technologies and Audit | |
| Financial Accounting | Contemporary Issues and Research in Accounting and Finance |
| IFRS and International Accounting Issues | |
| Accounting and Sustainability | Issues and Research in Sustainability Reporting and Assurance |
| Management Accounting and Control for Sustainability |
Elective Course
- Sustainability in Auditing and Finance
- Contemporary Issues and Research in Accounting Information Systems, Risks, and Controls
- Contemporary Issues and Research in Ethics and Governance
- Contemporary Issues and Research in Sharia Accounting
- Contemporary Issues and Research in Taxation
- Contemporary Issues in Public Finance and Budgeting
- Digital Transformation for Private and Public Organizations
- Sustainable Finance and Investing