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Archived Curricula Guide 2014–2016
Curricula Guide is archieved. Please refer to current Curricula Guides
Doctoral Studies in Accounting and Finance

Content

The teaching and research in the field of business economics, accounting and finance, falls on especially the economic units in the distribution of work at the universities. It naturally follows that, in addition to basic research, the business life, among others, expects also applicable results from accounting and finance.

The research field of accounting and finance can be divided into three main areas: financial accounting, management accounting, and finance.

Financial accounting research concentrates on the financial information - producing and utilising it, and its effects. With this information, the operation of the company (financial status, results of the operation, cash flows) is evaluated and the company's financial gains allocated. Corporate responsibility reporting and auditing are also included in the research in this field.

Management accounting research concentrates on producing and utilising the information needed by the operative management and the effects it has. This means making decisions both about the future and about the observation of past events. Thus, management accounting research is closely connected with the economic control of the company.

Finance research concentrates on understanding the operation of the financial market, financial decisions, and the pricing of different financial instruments. Another large part consists of the issues of corporate funding, among others handling capital structure, risk management, and owner control. The research is mostly quantitative and the research questions can be viewed from both a theoretical and empirical perspective.


Major subject postgraduate studies

The doctoral candidate must carry out 32 credits in his/her major subject. The studies aim to deepen the doctoral candidate's knowledge in the field of accounting and finance and to improve his/her skills needed to carry out research. The basic part of the postgraduate studies in financial accounting and management accounting consists of the compulsory study modules LRJ1 (parts I and II), LRJ2, and LRJ3. The modules LRJ2 and LRJ3 can also be substituted with studies on an applicable research field carried out elsewhere, for example with the courses of KATAJA or UTUGS. The substitutions must first be discussed with the supervising professor. See further information on the substitution of postgraduate studies on the intranet.

The basic part of the postgraduate studies in finance consists of the courses offered by the Finnish Graduate School of Finance (GSF). The doctoral candidate is expected to carry out the compulsory basic courses arranged by GSF (24 cr) and at least one optional course. The doctoral candidate must make up for a missing course with LRJ2 or LRJ3 or with a substitutive course (agreed with the supervisor beforehand).

Additionally, the doctoral candidate can choose from the advanced study modules offered by the subject that are not included in the Master of Science (Economics and Business Administration) degree. The descriptions of the advanced study modules can be found in the degree requirements of the Master of Science (Economics and Business Administration). There are some courses which can be taken without lectures by reading literature and taking an exam based on the books.


Postgraduate studies in Accounting and Finance:

LRJ1 Accounting Methodology, Research Tradition and History, part I (8 ECTS cr)
LRJ1 Accounting Methodology, Research Tradition and History, part II (8 ECTS cr)
LRJ2 Financial Accounting and Auditing, Finance or Management Accounting (6-8 ECTS cr)
LRJ3 Special Courses (8-10 ECTS cr)
LRL Licentiate Thesis (90 ECTS cr)
LRV Doctoral Dissertation (180 ECTS cr)

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Department of Accounting and Finance
Accounting and Finance
Quantitative Methods in Management
Business Law