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Master of Science in Accounting Curriculum

  • 2 July 2026, 15.16
  • By : ti_pascaeko

Curriculum

Curriculum of the Master of Science in Accounting program is designed with a minimum study load of 40 credits. In the 2nd Semester, students are required to take two elective courses, but are permitted to take more than that number.

CURRICULUM OF THE MASTER OF SCIENCE IN ACCOUNTING PROGRAM

No.

Course Name

Credits

MATRICULATION

1.

Auditing II

3

2.

Accounting Information Systems and Information Technology

3

3.

Management Control Systems

3

4.

Intermediate Financial Accounting II

3

5.

Statistics

3

Total Credits

15

SEMESTER I

1.

Accounting and Business Research Methods

3

2.

Research Data Analysis

3

3.

Data Analytics for Accounting Research

3

4.

Accounting Theory and Research

3

5.

Scientific Writing

3

Total Credits

15

SEMESTER II

1.

Social and Environmental Accounting

3

2.

Concentration Course 1

3

3.

Concentration Course 2

3

4.

Elective Course 1

3

5.

Elective Course 2

3

Total Credits

15

SEMESTER III

1.

Writing Workshop for Publication

3

2.

Thesis

10

Total Credits

13

Total Regular Credits

43

 

CONCENTRATION COURSES FOR MASTER OF SCIENCE IN ACCOUNTING PROGRAM

No.

Course Name

Credits

Management Accounting Concentration

1.

Issues and Research in Managerial Accounting

3

2.

Integrated Reporting and Value Creation

3

Audit Concentration

1.

Issues and Research in Auditing and Assurance

3

2.

Emerging Technologies and Auditing

3

Public Sector Accounting Concentration

1.

Issues and Research in Public Sector Accounting

3

2.

Public Sector Governance and Accountability

3

Financial Accounting Concentration

1.

Contemporary Issues and Research in Accounting and Finance

3

2.

IFRS and International Accounting Issues

3

Data Science and Artificial Intelligence Concentration

1.

Data Science

3

2.

Seminar on Artificial Intelligence Systems

3

 

ELECTIVE COURSES FOR MASTER OF SCIENCE IN ACCOUNTING PROGRAM

No.

Course Name

Credits

1.

Sustainability in Auditing and Finance

3

2.

Contemporary Issues and Research in Information Systems, Risk, and Control

3

3.

Contemporary Issues and Research in Ethics and Governance

3

4.

Contemporary Issues and Research in Sharia Accounting

3

5.

Contemporary Issues and Research in Taxation

3

6.

Contemporary Issues in Public Finance and Budgeting

3

7.

Digital Transformation for Private and Public Organizations

3

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Universitas Gadjah Mada

Universitas Gadjah Mada
Faculty of Economics and Business
Master of Science and Doctoral Study Program
Jln. Nusantara, Bulaksumur, Yogyakarta. Indonesia 55281
+62 (274) 580726, 524607-609
+62 (274) 524606
pascaeko@ugm.ac.id

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