ØARR4100 Financial Accounting Course description

At the end of the second semester, a two page project description must be submitted and approved before the student gets a supervisor. A master's thesis preparation seminar will help the student to produce the two page project description.

Every student is entitled to approximately 10 hours (45 min) of face-to-face consultation, individually or in groups, or the equivalent if part of the supervision is conducted via email. Two students co-writing will together receive 15 hours (45 min) of face-to-face consulation.

A supervisor will be appointed by the programme director. Supervision is a crucial component in the preparation of the thesis. The supervisor is to assist the student when he or she is acquiring the necessary and relevant knowledge, as well as, when collecting and analysing data. The supervisor must ensure that the student-s research activity comply with accepted ethical standards within social research, including standards defined by the Norwegian Data Protection Official and the National Committees for Research Ethics in the Social Sciences and the Humanities.

An agreement between the student and the supervisor must be signed by both parties to ensure that rights and obligations are understood. The student and the supervisor may request a substitute if either party fails to meet the obligations outlined in the agreement.

The research work (analysis of qualitative and/or quantitative data or a literature review) is conducted during the fourth semester. Students are encouraged to carry out their data collection abroad.

Introduksjon til regnskap, foretaksrett og revisjon

Compulsory activities must be completed and approved by the given deadline in order for the student to take the exam:

• A two page project outline must be submitted and approved. If the project outline is not approved by the supervisor, the student is allowed to submit an improved version once within the specified deadline.
• A signed agreement between the student and the supervisor must be submitted by a set date.

The exam consists of two parts: the Master's thesis itself and an oral examination.

Monograph

An individual thesis must have a scope of 52 pages (+ / - 10 percent), in Calibri 12 with line spacing 1.5 (excluding table of contents, foreword, summary, references and appendix). The thesis is to be written in the APA style. A thesis written by two students must have a scope of 77 pages. Co-writing has to be approved by the course coordinator.

Artitcle based thesis

the student can write an article based master’s thesis consisting of one ready to submit article manuscript intended for a peer reviewed journal (level one or two). Theses in article form written by two students should consist of two such article manuscripts. Along with the article(s) there must be an introductory chapter (in Norwegian referred to as "kappe") consisting of 14 pages (excluding table of contents, foreword, summary, references and appendix). The introductory chapter must be in the APA style. The article should be in the style of the journal.

Oral exam

The Master's thesis must receive a passing grade before the student can sit for the oral examination. The oral examination begins with the student presenting their Master's thesis in lecture format (30 minutes, 45 minutes if co-authored with another student). Following this, the student will participate in an individual, oral discussion and assessment (of approx. 45 minutes).

The student can choose to receive the grade on the written master's thesis before the oral presentation of the thesis (the lecture) commences.

The oral presentation (the lecture) and the subsequent individual, oral discussion and assessment can change the grade that is given for the Master's thesis. After the oral examination, the final grade is set. The final grade is entered into the diploma.

When two students co-author a Master's thesis, both will receive the same grade for the written thesis. Each individual student will, however, individually present their part of the thesis in lecture form and subsequently participate in an individual, oral discussion and assessment. The presentation and oral discussion and assessment will be evaluated as the individual student’s contribution and will be used for possible adjustment of the final grade.

A student can deliver a new or revised Master's thesis one time if the Master thesis does not receive a passing grade. The student in this case will receive an offer of three-hours further supervision before submitting. Students receiving a passing grade on their Master's thesis do not have the right to have their thesis re-evaluated within the same study program.

All aids are permitted, as long as the student complies with the rules for source referencing.

Grade scale A - F.

All exam papers are assessed by one internal and one external examiner. The supervisor must not be an examiner. In the event of a complaint about the grade, a new committee will be appointed, and the master's thesis will be reassessed. A new oral exam will be held if the grade changes.

Simon Innvær

Gradert skala A - F

Det benyttes intern og ekstern sensor til sensurering av besvarelsene.

Et uttrekk på minst 25 % av besvarelsene sensureres av to sensorer. Karakterene på disse samsensurerte besvarelsene skal danne grunnlag for å fastsette nivå på resten av besvarelsene.