Accounting, Auditing and Sustainability

See study programme

Autumn 2024 (1. semester)

JUR5000
7.5 sp
EK342E
7.5 sp
REG5000
7.5 sp

Spring 2025 (2. semester)

REG5001
7.5 sp
ECO5000
7.5 sp

Autumn 2025 (3. semester)

Recommended elective courses
REV5002
7.5 sp
ECO5035
7.5 sp
FIN5002
7.5 sp

Spring 2026 (4. semester)

The study program provides a wide range of accounting and auditing subjects that give the candidates strong analytical skills and a good understanding of professional frameworks and considerations. The teaching language is Norwegian.

The programme facilitates the students influencing their own study programme through taking two electives in the 3rd semester.

During the 3rd semester, it is possible to choose from more general subjects offered on the MSc in Business programme, in addition to subjects more closely related to auditing and accounting.

The program is also designed to facilitate students going on an exchange period abroad during their 3rd semester.

Upon successful completion of the programme, the candidate will have the following knowledge and skills:

Knowledge

The candidate:

  • has advanced knowledge in business economics and specialised insight in accounting, auditing, and sustainability reporting.
  • has in-depth knowledge of the profession’s specialised areas and the ability to apply knowledge across disciplines, industries, and sectors.
  • has advanced knowledge of research traditions and research methods for business economics
  • has advanced knowledge of various analytical tools and techniques to solve problems, including analyses based on assessments of financial reports, sustainability reporting, control routines, and other key aspects related to users’ decision-making process
  • Has a thorough knowledge of national and international professional framework conditions and of how knowledge can be applied to new or changed subject areas and practical situations.
  • Has thorough knowledge of national and international developments in accounting, auditing, and sustainability reporting, as well as the auditor’s role in society.

Skills

The candidate:

  • has the ability analyse and critically assess information sources, especially those related to documentation requirements.
  • has the ability to work independently with practical and theoretical issues as part of an audit assignment.
  • has the ability to critically assess the tension between theory and practice
  • has the ability to structure and formulate professional arguments for a solution to a practical and/or theoretical problem
  • has the ability to assess how to solve a problem in practice using relevant research methods
  • can carry out an independent, limited research project on a topic relevant to accounting and/or auditing under supervision, and in accordance with current research ethics norms.

General Competence

The candidate:

  • knows how to apply their competence to new areas and issues.
  • knows how to carry out advanced tasks and project assessments, both independently and in teams.
  • knows how to use analytical and digital tools in practical work.
  • can contribute to innovation and innovation processes.
  • has communication skills and is able to present the assessment and conclusion on technical issues, both for specialists and the general public.
  • can convey comprehensive independent work and master the technical terms of accounting.
  • can analyse relevant professional, occupational, and research ethical issues.

This programme is taught in Norwegian only. If you do not satisfy our requirements for Norwegian language, you will unfortunately not qualify for admission.

Requirements of formal Norwegian language

Higher education entrance qualification:

View general admission and documentation requirements

Admission to this programme requires holding a bachelor's degree or an equivalent three/four years of financial and administrative studies. The following requirements for the combination of subjects applies:

A total of 120 credits comprising:

a minimum of 30 credits of business: management accounting, financial accounting, finance and investment

a minimum of 30 credits administration subjects: organization, marketing, strategy and management

a minimum of 15 credits economics: microeconomics, macroeconomics, public finance

a minimum of 20 credits methodology: mathematics, statistics, scientific method

a minimum of 7,5 credits ethics, CSR, sustainability

Admission requires a good result (laudabilis), i.e. a grade average of minimum C. For international students, the minimum requirement is 2nd Class, Upper Division/B or the equivalent.

How to apply

Our graduates are well qualified for holding positions in accounting and auditing, banking and finance, industry and energy, national ministries and other public institutions. They work as controllers and advisors, and many hold senior positions.
The programme qualifies for applying for admission to the PhD programme in Business at Nord University.
It is recommended that exchange take place in the 3rd semester. Technische Hochschule Nürnberg Georg Simon Ohm in Germany represents an opportunity. Please contact the programme's student advisor for further information.
No tuition fees. Costs for semester registration and course literature apply.
Candidates' knowledge of all subjects in the study are assesed. Various assessment forms are used for each subject. Home examinations, assignments, case studies and other oral and written presentations are used in addition to traditional final written examinations.

Final graduation examinations for the study programme is a master's thesis (30 ECTS).

The programme is evaluated via student questionnaire, as well as by the programme coordinator. The evaluations form a part of the university's quality assurance system.
Please refer to the applicable legislation, regulations and related guidelines.