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1 Master of Science in Accounting Review of educational programmes BLUE 11 As part of efforts to raise the quality of education at the University of Gothenburg, the Vice- Chancellor has decided on a review of all the University's degree programmes. The review, which has been given the name BLUE 11 (Better Learning in University Education), will be conducted in The overarching objective is to enhance the University s degree programmes and strengthen collaboration in education. The review is being conducted with a University-wide follow-up tool. The tool consists of a number of themes for the follow-up of quality and quality work in programmes. Follow-up tool The Vice-Chancellor s advisor Bengt-Ove Boström is responsible for project management, coordination and support of the work on BLUE 11, together with Karin Fogelberg and Malin Östling. Karin Fogelberg is acting as coordinator for this work / A proposed tool was devised during the spring of It is based on relevant governing documents at the University of Gothenburg and on ideas from equivalent instruments at other institutions of higher education. The tool was discussed with representatives of the University s activities during the autumn and will be the subject of a decision by the Vice- Chancellor in December The coordinator for BLUE 11 is Karin Fogelberg. Support material: Vice-Chancellor's remit Report:

2 Master of Science in Accounting BLUE 11 Tool for follow-up of degree programmes at the University of Gothenburg Decided upon by the Vice-Chancellor on Background and purpose As part of efforts to raise the quality of education at the University of Gothenburg, the Vice- Chancellor has decided on a review of all the University's degree programmes. The purpose of this review is to create a combined account of quality and quality efforts in the degree programmes of the University of Gothenburg ahead of forthcoming organisational dialogues with the faculties. The review has been given the working name BLUE 11 (Better Learning in University Education) and will be conducted in A first proposal for a tool was devised during the spring of The proposal was based on existing governing documents at the University of Gothenburg and on ideas from the development of equivalent tools at other institutions of higher education. During the autumn of 2010 the tool was discussed by the Committee for First and Second Cycle Education, the Quality Council and representatives of faculties, programmes and students. The final formulation of the result balances various points of view. Tool for follow-up The tool is designed to make it possible to present a combined account of quality and quality work in the educational programmes at the University of Gothenburg. It consists of a number of topics with a bearing on quality and quality work. An important underlying principle is that it must be possible for the quality work in the programmes to be harmonised with the educational objectives stated in the University's governing documents. The tool asks for a number of items of information for each sub-theme which are to be reported and commented on under the review.

3 Master of Science in Accounting Which programmes are concerned? The review applies to all programmes, at both first-cycle and second-cycle level, which were given in 2010 and are continuing in A form of education stated as a programme in the course catalogue is defined as a programme. Where different programmes show great similarities, they can be described in the same programme report. Many educational programmes given at the University of Gothenburg have been newly established. Certain follow-up questions in BLUE therefore cannot be elucidated for these programmes. Responsibility Responsibility for carrying out, and presenting the results of, the follow-up work is borne by the faculty board. Each faculty is allocated specific funds to facilitate and coordinate the follow-up in their work. Procedure The follow-up will take place in three steps: 1) A programme report, including a basic facts section, which presents the arrangement of and quality work in the programme will be produced. 2) A documented audit/external assessment of the programme report will be carried out. 3) The faculty board s combined assessment of the programmes offered by the faulty will conclude the work. The faculties reports must reach the Vice-Chancellor by 15 February I. Programme report The programme report will contain basic facts about the programme and present requested items of information and comments on this information. It should be possible to obtain basic facts and certain requested information through the faculty or through contacts with the Department for Student Affairs. The items of information referred to (in addition to basic facts) are quantitative data under sub-themes I A 1-2, I B 1 and V B 1-2 below. Note, however, the programme management as far possible has to comment on the figures provided. The programme syllabus and the course syllabuses, as well as other documents that can serve as factual material, should be given as web links. The programme report is intended as a kind of self-assessment that forms the basis for an external review and for the assessment of the programme made by the faculty board. The programme reports are to be provided as annexes to the faculty board's report to the Vice- Chancellor. Students are to be given an opportunity to take part in compiling the report. The material reported may, if appropriate, be taken from previously produced texts, and viceversa - it should be possible for texts written for the programme report to be formulated so that they can be used in other contexts. This may apply, for instance, to the programme

4 Master of Science in Accounting evaluations of the Swedish National Agency for Higher Education and faculty follow-ups of various kinds. The programme report should be concise. II. Audit/external assessment A documented external assessment should be carried out based on a programme report supplemented, if possible, by interviews. The assessors task is to present points of view based on the themes dealt with in the report and to make recommendations on the reviewed programme and its quality work. The audit report should be concise. It is desirable that the review is conducted by a group ( audit group ) appointed by the faculty board on the proposal of the programme management. Assessors can be recruited within the faculty/university, nationally and/or, where appropriate, internationally. The audit group should include at least one activity/subject representative with programme experience, one student and as far as possible one representative of the world of work. The same audit group may review several programmes if these are closely related in terms of subject. III. The faculty board s assessment The faculty board should make an assessment of strengths and problem areas in the programmes offered by the faculty on the basis of programme reports and assessors comments. The board should also identify ways of enhancing the faculty's programmes. Project leadership The Vice-Chancellor s advisor Bengt-Ove Boström is responsible for project management, coordination and support of the work on BLUE 11 together with Karin Fogelberg and Malin Östling at the Vice-Chancellor s office. Karin Fogelberg is acting as coordinator for this work.

5 Master of Science in Accounting Basic facts about the programme Name of the programme: Master of Science in Accounting Responsible programme leader/director of studies: Mikael Cäker (programme coordinator) & Ann Veiderpass (director of studies) Number of higher education credits: 120 higher education credits Level (first/second cycle): Advanced level Title of qualification: Master of Science (120 credits) with a major in Accounting Year started in present form: 2007 Main participating departments: Business Administration Rate of study (full-time/part-time): Full time studies Campus/distance: Gothenburg Placement in higher education credits: 0 Programme is conducted entirely/partially/not in English: Programme completely taught in English Admission to the programme (every semester/every autumn/every spring/other): Admission to programme once a year (autumn term) Place allocation previous/most recent academic year (FTEs) semester/year: 30 Approximate allocation of funds to the programme/year: 2009: SEK 2010: SEK Students from other Graduate School programmes can take part in courses within the programme as elective courses. Students from the programme can take part in courses from other Graduate School programmes as elective courses. Students from other Master programmes at the University of Gothenburg can take part in courses within the programme. One course within the programme is co-read together with students from Master of Science programme in Logistics and Transport Management. Relevant weblinks (programme syllabus, course syllabuses etc.): Any comments on the above information: Graduate Business School started in 1997 with a 1,5 year programme in Accounting and Finance. It transformed into a 2 year Master programme in 2007 when the Graduate School started. To prepare for the new 2 year programme the programme in Accounting did not admit any new students in Theme Sub-theme

6 Master of Science in Accounting I. Student recruitment, follow-up and student support A. Recruitment and applicants per place. Describe/specify and comment on: 1. Planning figures, number of applicants and number actually admitted to the programme on the two most recent admission occasions and the size of the programme in relation to courses and programmes offered and labour market. Admission statistics: Planned Applicants Admitted Registered In 2010 we started using the national admissions system, owned by VHS. Therefore it is difficult to compare number of applicants with The programme had no admission autumn 2010 since the programme was substantially reorganized. The admission was resumed in Planning figures, number of applicants and number actually admitted to the programme on the two most recent occasions with regard to international students (for programmes given in English). Planned Applicants Admitted 2009: : The number of international admitted students is approximate. In total about 60 per cent of the registered students at Graduate School were international in Recruitment efforts (broadened recruitment, marketing etc.). INFORMATION MEETINGS Masters Day Information meeting, presentation and mingle together with programme coordinators, current students, student counselors from GS and prospective students. February Before Masters Day: brochure sent out to and advertising in Högskolan Väst, Halmstad, Borås and Kalmar. Information meetings, held by the students counsellors at GS, at Handelshögskolan about GMAT and practical issues regarding admission. 4-5 meetings during the academic year 2010/11 in total for current students at Handelshögskolan (including exchange students). Information meeting with specific information for undergraduate students on Ekonomprogrammet at Handelshögskolan. MARKETING TOWARDS INDUSTRY New G(B)S alumni web site: Mailings to Handelshögskolan s partner universities in the world (poster and brochure) Mailings to companies who are partners with Handelshögskolan (brochure and Graduate School Yearbook) Presentation of master studies at Handelshögskolan for Volvo. Cooperation with Career Service at Handelshögskolan when it comes to companies recruiting master students.

7 Master of Science in Accounting OTHER (ADS, WEBSITES ETC.) Development and improvements of Graduate School marketing material (brochure and programme specific information sheet). Facebook campaigns (ads). One in January 2011 for international students and one in March/April 2011 for Swedish students. Information about application date and link to GS website. Ads in newspapers and student association magazines. (Studentmagazinet, Metro, Studentliv) Participation in student fairs in India. Representatives from the University of Gothenburg and student ambassadors from Graduate School took part. Improved website with more structured information for prospective students. Information about Graduate School Master programmes on Information about Graduate School Master programmes on (new in April 2011) Mailings to student associations at Swedish universities and university colleges about Graduate School (poster and brochure) PLANNED MARKETING Webb-TV More visible on Better use of alumni in marketing B. Student follow-up and student support. Describe/specify and comment on: 1. Average student completion rate on the programme (annual performance equivalents in relation to full-time equivalent students) in past year. 27 Higher Education Credits (hec) was the average completion rate in 2009/2010. That means the student performance was 90 %. As there was no admission in 2010, these figures are based on the fourth semester of the 2008 students and the first + second + third semester of the 2009 students. 2. Follow-up of students on the programme (dropouts, retention). Graduate School follows up the students in the beginning of each term. The student counselors check the results and the participation of all students. Those students who have not been active during the past term and have no results are contacted and asked if they are still interested in continuing their studies. If the students do want to continue they need to contact the student counselors before a certain date, or the registration will be terminated. Those students who contact the student counselor in order to continue their studies must have a meeting and work out an individual study plan. A follow up on these student occur when the new term starts. 3. Methods for identifying students' needs for special support. When students begin their programme they take an English proficiency test. This test is an instrument for us to identify students with need of extra support. During the programme we continuously monitor if the students have failed an exam multiple times. If the students have failed the exam 3 times we always contact them to offer counseling. In order for the students to be registered on their thesis (4th term) they need to have passed 67.5 hec and other specific core courses as specified in the course syllabus. In order to help the students fulfill this goal we continuously monitor the students progress during their 3rd term. The information regarding the requirements to write their thesis is communicated to the students and if there are some students who have difficulties to meet the requirements, they are always contacted and asked to get in

8 Master of Science in Accounting touch with Graduate School in order to make a study plan or offered counseling. Students suffering from dyslexia need extra support. They contact the student counselor with documents certifying their disability. Depending on what help they need we will assist them in any way possible. For example we arrange for the exam to be held via computer in order to help them with their spelling, we book extra time at the exam hall if they need extra time in writing their exam, we also book a separate room if they need privacy when writing an exam etc. We also have other students with other disabilities, for example students with eye problems needing extra-large text on the exam, and we always do everything possible to assist them. II. Content and formulation A. Content. Describe/specify and comment on: 1. Methods for ensuring the quality of course syllabuses, e.g. occurrence of regular revisions to course syllabuses. To ensure the quality of the Graduate School (GS) syllabuses, these are regularly screened and if necessary revised before each semester. Also, course evaluations include a question on how well the content of the course relates to the course syllabus. 2. Methods for ensuring that the content of the programme meets the qualitative targets of the Higher Education Ordinance (i.e. that the intended learning outcomes of the course syllabuses taken together fulfil the qualitative targets) The learning outcomes for the whole Accounting programme are based on the targets set by the Higher Education Ordinance for a general master exam. The programme s learning outcomes are, in turn, broken down into learning outcome for each specific course. When a course syllabus is changed this is done in accordance with the programme learning outcomes and by the targets set by the Higher Education Ordinance. B. Scientific/artistic quality. Describe/specify and comment on: 1. Methods for ensuring scientific/artistic quality. Throughout the program, students are given tasks to train in scientific work. Most students also have training in basic methodology and to use scientific methods from their undergraduate level. For those who do not, a course is offered to complement for this. The two last courses of the program, Advances in Accounting Research and Methods in Accounting Research are then used to ensure that the students have reached an appropriate level concerning scientific ability, both concerning theory and method. During these courses, the students are guided in how to develop research questions, research approaches and frame of references, with emphasis on how these parts of academic thinking relate to each other, in a progressive work. Seminars are used to reflect on students work. This set-up has proved to increase students ability to analyze, use and perform academic work substantially. 2. Methods for integrating up-to-date and relevant research. Throughout the program, relevant journal articles of highest possible academic standard are included as course literature. Textbooks are common as a basis for the courses, which then are complemented with articles in areas where teachers find it necessary to go deeper into especially important areas. However, there are also courses that rely on academic journals as the only course literature. Operational management accounting discusses change processes, process orientation and inter-organizational cooperation. These are three areas that are tightly linked together and of outmost importance in contemporary business. However, there are so far no text books covering these topics and a mixture of articles instead together form the basis for the course. Of course, with such an approach in a normal theoretic course, extensive attention is given to supporting the students in understanding the linkages between the different theories that

9 Master of Science in Accounting the articles rely on and how the conclusions of different articles relate to each other. As a final step in the program, before the students should start developing knowledge themselves in their thesis work, a two week assignment help to secure that students are updated on recent research. This is included in the course Advance in Accounting Research. Students are asked to perform a state of the art description of one topic that complements the earlier courses in the program. The students are then asked to, both in text and orally, present their state-of-the-art work on a topic to the other students. This is examined with the intention to test students ability to handle complex literature and orientate among research within an area, but also have the side-effect that students teach each other on contemporary research. C. Formulation. Describe/specify and comment: 1. Types of instruction used in the programme, proportional distribution (approximate) between the various types of instruction and any changes during the programme. Lectures and seminars are the basic foundation to teaching in most courses, On average, 40% of hours on each course are devoted to lectures, 40% on seminars and 20% on examination. In addition, guest lectures are included, most often one or two per course. Courses in Enterprise Resource Planning System and Business Intelligence rely heavily on computer labs. 2. Examination formats used in the programme, proportional distribution (approximate) between the various examination formats and any changes during the programme. 70% written exams, 30% take home exam or assignments (group and individual) throughout the programme. 3. Approximate number of hours/week of teacher-supervised time during first year of programme - and any variations during the programme. About 10 hours per week, throughout the programme. 4. Methods for educational development work within the programme. There is no continuing work on developing pedagogic within the program. Development projects are performed when resources have been made available. The program has as the only resources for leading and developing the program, 25 hours per semester and class, which of course makes it impossible to perform any substantial development work. Most teachers have their main responsibilities in other areas, and the development in these other areas is beneficial to the program. D. Quality of student performance. Describe/specify and comment on: 1. Methods for ensuring quality of students performance in examinations (e.g. existence of assessment and grading criteria). Information on assessment and grading scales is always to be included in the Graduate School course syllabuses. As part of our work with the HSV-evaluation a process has been started where assessment and grading criteria will be further developed in all programmes at Graduate School.

10 Master of Science in Accounting 2. Results attained in relation to qualitative targets in the Higher Education Ordinance (also requested in connection with the Swedish National Agency for Higher Education s programme evaluations). In the report to HSV, which was completed in August 2011, it was detailed how the students at the Accounting programme fulfilled the requirements for a general master set by the Higher Education Ordinance. The challenge with this task was however that there are no single type of source material that can be used. Therefore, what we did was to use a combination of course evaluations, syllabuses, examples of tests and other such material to show that the students meet the required standard. E. International perspectives in the programme. Describe/specify and comment on: 1. Approximate proportion of literature in English and/or languages other than Swedish. The programme is taught in English and the literature is in English. 2. Approximate number of exchange students and teacher exchange, outgoing and incoming in During 2010, the Accounting programme had no exchange students. 3. Methods/activities used so that students are well prepared for work in international contexts after their education. To take a master exam at Graduate School, means that students acquire a two year experience of working in an international environment, both when it comes to colleagues (other students) and teachers. The alumni analysis of 2009 showed that 27 countries from Asia, Europe, Africa, North- and South America were represented at Graduate School. This means that the inter-cultural communication become a natural part of the learning environment, giving students access to references truly global in scope. III. Teacher competence s 4. International experience of the teachers who principally teach on the programme. Most teachers are active researchers, which mean that they take part in an international discourse through conferences and journal articles. A. Describe/specify and comment on: 1. Proportion of teachers with doctorates who mainly teach on the programme. All teachers who mainly teach on the programme. 2. Number of professors who teach on the programme and approximate extent of their instruction. Professors are the academic leaders of the accounting group, and are not primarily involved in teaching. However, they are active in quality and development work and their activity has also been high in development of most program courses. The professors give single lectures in different courses and are active as tutors of Masters thesis when suitable. 3. Proportion of teachers giving instruction who have qualifications for teaching in higher education. All teachers of the programme have either formal pedagogical qualifications or they

11 Master of Science in Accounting have done extensive teaching at University post-grad education and thereby acquired the needed qualifications through practical experiences. 4 Methods for ensuring that there are teachers with up-to-date and relevant professionally related skills. In a number of courses we cooperate with business representatives. Guest lectures from the industry present students with relevant professionally skills. Furthermore, an up-to date approach by the teachers of the programme is also ensured by the fact that several teachers of the programme work closely with the industry. IV. Student influence A. Describe/specify and comment on: 1. Results of student surveys (e.g. University of Gothenburg Student Barometer 2010 if breakdown to the programme is possible), programme evaluations and course valuations. In the Assessment of Graduate School, conducted by the Graduate Student Organization (GSO) in April 2011, several interesting conclusions emerge. One must, however, note that the student organization was mainly interested in Graduate School on the overall level and they did not analyse the programmes individually. Firstly, GSO points out that the existence of an independent administration (i.e. not department-based) strengthens the school s international profile as one of the most wellreputed and respected business schools in Europe. Secondly, the existence of an independent Graduate School makes it easier to coordinate course development and implementation of administrative regulations across all programmes: Graduate School is a hub for all the graduate programs. We believe that students on the same level of education (especially on the Master Level) have more in common despite a different academic orientation, that students at different level of education within the same academic department. A separate department that handles issues of administration, quality control, and curriculum design, will allow academic departments to focus more on their own core competencies, i.e. researching and lecturing. (p. 4). Thirdly, GSO show that 91 per cent of the respondents in a student survey believe that the administrative services are satisfactory; 66 per cent also believes that this level of service excels the service provided at the undergraduate level. 2. Methods for combined quality analysis (e.g. course report, course accounts, programme board, course conference) and development of the programme. All courses offered at the GS are anonymously evaluated by students upon completion. To ensure comparability, the GS has a set of questions to be used when evaluating every course. Student representatives and course co-ordinators may suggest additional course specific questions. Course evaluations are a constant item on the agenda at the regular meetings between all student representatives and the director of studies. Should the result of a specific evaluation indicate issues in need of further discussion, director of studies as well as student representatives and course co-ordinator can initiate a meeting between student representatives, director of studies and course co-ordinator. At the rehearsal before the annual graduation ceremony, the graduates also do a programme evaluation. Comments are evaluated by the GS and if found warranted, action is taken. Example: 2010, as well as 2009 the majority commented on restricted office hours of the GS and as of September 2010 office hours have been extended. 3. Student involvement in discussion and decision-making bodies.

12 Master of Science in Accounting The student representatives, junior and senior, (two per programme) have regular meetings with the director of studies. Furthermore, the representatives participate in the programme specific programme committee meetings. Via the GSO (Graduate Student Organisation) the students participate in different bodies, i.e. the Education Monitoring Committee. V. Business intelligence A. Business intelligence courses and programmes offered. Describe/specify and comment on: 1. The contribution of the programme in comparison with programmes within the University of Gothenburg that have similar content. No other Master program within the University offer a comparable education, as the Accounting profession has a rather distinct frame to operate within. Finance and management-oriented programs could have been considered as competitors, and potentially also certain education within law. However, our Accounting program, with its equal focus on management and financial accounting (the latter including some aspects of auditing), makes up a profile based on a broad and deep knowledge within accounting and leaves little room for integration with other disciplines. However, regarding competition to the program, the alternatives that many students consider today are if they are to specialize in either management or financial accounting and going for only studying 1 year on advanced level. So far, a substantial majority of the students choose this alternative. Since these students have had great success on the job market, they find little reason to go for the 2 year alternative. 2. The profile of the programme in comparison with similar programmes at other Swedish institutions of higher education. Concerning education on advanced level in Sweden, a survey of the programs that the Swedish Universities offer gives a scattered picture: Uppsala/Stocholm University and Stockholm School of Economics offer 2 year Masters in Accounting, Of these, SSE is fairly similar to us, while SUMA offers one semester of auditing. Uppsala complements with a one year master in auditing. Also Lund and Linnéuniversitet have chosen to offer 1 year of education on advanced level, in accounting. Uppsala and Linköping offer two years programme that are based in business administration, which contains accounting either as core courses or specializations, and no way out after one year. Karlstad and Umeå offer two year accounting programmes, but it is possible to leave with a magister after one year. Örebro offers a program in business administration, with specialization in accounting and a possibility to leave after one year. Of course, this scattered development makes it problematic to enforce the 2year accounting alternative on the job market. B. Business intelligence labour market. Describe/specify and comment on: 1. Assessment of the studies by former students in relation to what they need in their work (comment where possible on results from Göteborgsakademiker 2010 or other/local survey of alumni). In Göteborgsakademiker 2010, students from Graduate School evaluated their time at Graduate School and the education s relation to their current work positions. The results

13 Master of Science in Accounting were not divided on individual master programmes, but some conclusions are still important. Alumni points to four areas where their education has been especially relevant for their current position: solve problems independently, cooperate with others, critical thinking, and communicate in English. 94% also express that they are happy with the training in written communication. This can be compared to the university as a whole, where the figure is 76 %. In total 64% say that their master education has very high or high relevance for their current position. In short, Göteborgsakademiker 2010 clearly shows that students from Graduate School are content with their education and that it prepares them for the labour market, both in terms of knowledge and practical skills. 2. Establishment of former students in relevant professional field (comment where possible on results from Göteborgsakademiker 2010 or other/local survey of alumni). In Göteborgsakademiker 2010, students from Graduate School evaluated their time at Graduate School and the education s relation to their current work positions. The results were not divided on individual master programmes, but it is noteworthy that 87% of the alumni work full time. This can be compared to alumni from the university as a whole, where the comparable figure is 79%. 3. Models for collaboration with alumni and stakeholders in planning, implementation, follow-up and development of the programme, e.g. programme council with external representatives. The newly formed Advisory Committee serves an important function to get input from external representatives. In this committee a number of Visiting Professors are invited to discuss strategic challenges facing Graduate School with the dean of GS and some wellexperienced teachers. In the future the Advisory Committee might also include business representatives and alumni. VI. Future Comment on: 1. Any planned changes in the programme in the short term. With the class starting autumn 2011, we intend to launch a support activity in form of a Speaking Partner Program. The intention is that the students should have individual speaking partners, related to the student s specific interest, during the second year of their Accounting Program Studies. The partners could come from the industry, the public sector or from academia. During the second year, students have two courses of free choice, two courses aiming at general theoretical and methodological development with opportunities for individual/group specialization and a master thesis. This year will be suitable for students to develop their individual specialization and they will in this be offered a chance to discuss their choice of focus areas with relevant speaking partners. VII. Other important information about the programme Describe and comment on: 1. Organisation and management of the programme. Handelshögskolan has 15 years of experience in developing Master programmes, through Graduate Business School and Graduate School (GS). This experience is based

14 Master of Science in Accounting upon a series of strategic decisions to reform education. Handelshögskolan moved into Bologna degrees relatively early, because of our recognition of the need to transform Swedish universities from a course-based system with few quality controls into one reflecting international standards. Thus, GS and Masters are based upon a logic of the MS programme as a whole, based on unified processes and controls for quality, clear decision-making, competent administrators, and administrative structures designed to facilitate education across multiple subjects. Therefore, GS is an independent organization, under the Faculty Board, with works with faculty members at all departments and a wide diversity of students. For each programme there is one programme coordinator (being professor or associate professor) responsible for the academic aspects of the programme and one programme administrator being responsible for the administrative part. The coordinators are employed by their respective department, but the administrators are centrally employed by GS. The most important arena for the administration and development of the programme (and of GS as a whole) is the monthly meetings when coordinators and administrators from all the programmes meet. 2. Occurrence of particular identity-creating elements (e.g. matriculation ceremonies or examination ceremonies). Identity creating elements are important to establish an inspiring study environment for the students. GS-staff has put a lot of effort into activities like Freshman Week, Graduation ceremony, The student handbook, and the Malmsten Award for best thesis. Last year the students achieving the Malmsten Award were filmed when they presented the content of their thesis. This material was cut into two-minute presentations which were uploaded on the web. 3. Occurrence of elements of innovation and entrepreneurship The elective course Entrepreneurship and Business Development (7.5 hec) is offered to all students at Graduate School. VIII. Summary assessment Comment on: 1. The greatest strength of the programme. From a Nordic perspective, the teaching staff is very strong, relying on three professors, three associate professors and a number of assistant professors, all with relevant competence to the program within the Accounting area. Students with an advanced degree in Accounting have a large, both domestic and international, job market and a high degree of our students find jobs relevant to their education. 2. The greatest weakness of the programme. The two years master in Accounting is not yet fully valued and well known on the local job market. There is a lack of resources to work with this issue. The speaking partner program is a small step in handling this. However, this is also an example of the problematic financing situation (elaborated on below). 3. If the programme were to receive extra resources form 2013, these should be used for: If resources were to be available for a number of years, and not one time offerings, a teacher development program would be initiated. Even if we today have a relative strong

15 Master of Science in Accounting force of teachers, the accounting area is problematic in the sense that recruitment of new teachers is troublesome and for long term development, internal activities is the safest way forward. Today, all resources for the program are tied to individual courses and vary with very short time intervals. This makes it hard to initiate long term development. Examples of such activities would be to connect language support to individual teaching situations, development of examination assignments that stretch over multiple courses (to further ensure, and especially visualize to the students, how progression occurs between different courses), administer the Speaking Partner Program and more in general increase interaction with the relevant surroundings to the program.

16 Master of Science in Accounting Review of educational programmes BLUE 11 As part of efforts to raise the quality of education at the University of Gothenburg, the Vice- Chancellor has decided on a review of all the University's degree programmes. The review, which has been given the name BLUE 11 (Better Learning in University Education), will be conducted in The overarching objective is to enhance the University s degree programmes and strengthen collaboration in education. The review is being conducted with a University-wide follow-up tool. The tool consists of a number of themes for the follow-up of quality and quality work in programmes. Follow-up tool The Vice-Chancellor s advisor Bengt-Ove Boström is responsible for project management, coordination and support of the work on BLUE 11, together with Karin Fogelberg and Malin Östling. Karin Fogelberg is acting as coordinator for this work / A proposed tool was devised during the spring of It is based on relevant governing documents at the University of Gothenburg and on ideas from equivalent instruments at other institutions of higher education. The tool was discussed with representatives of the University s activities during the autumn and will be the subject of a decision by the Vice- Chancellor in December The coordinator for BLUE 11 is Karin Fogelberg. Support material: Vice-Chancellor's remit Report:

17 Master of Science in Accounting BLUE 11 Tool for follow-up of degree programmes at the University of Gothenburg Decided upon by the Vice-Chancellor on Background and purpose As part of efforts to raise the quality of education at the University of Gothenburg, the Vice- Chancellor has decided on a review of all the University's degree programmes. The purpose of this review is to create a combined account of quality and quality efforts in the degree programmes of the University of Gothenburg ahead of forthcoming organisational dialogues with the faculties. The review has been given the working name BLUE 11 (Better Learning in University Education) and will be conducted in A first proposal for a tool was devised during the spring of The proposal was based on existing governing documents at the University of Gothenburg and on ideas from the development of equivalent tools at other institutions of higher education. During the autumn of 2010 the tool was discussed by the Committee for First and Second Cycle Education, the Quality Council and representatives of faculties, programmes and students. The final formulation of the result balances various points of view. Tool for follow-up The tool is designed to make it possible to present a combined account of quality and quality work in the educational programmes at the University of Gothenburg. It consists of a number of topics with a bearing on quality and quality work. An important underlying principle is that it must be possible for the quality work in the programmes to be harmonised with the educational objectives stated in the University's governing documents. The tool asks for a number of items of information for each sub-theme which are to be reported and commented on under the review.

18 Master of Science in Accounting Which programmes are concerned? The review applies to all programmes, at both first-cycle and second-cycle level, which were given in 2010 and are continuing in A form of education stated as a programme in the course catalogue is defined as a programme. Where different programmes show great similarities, they can be described in the same programme report. Many educational programmes given at the University of Gothenburg have been newly established. Certain follow-up questions in BLUE therefore cannot be elucidated for these programmes. Responsibility Responsibility for carrying out, and presenting the results of, the follow-up work is borne by the faculty board. Each faculty is allocated specific funds to facilitate and coordinate the follow-up in their work. Procedure The follow-up will take place in three steps: 1) A programme report, including a basic facts section, which presents the arrangement of and quality work in the programme will be produced. 2) A documented audit/external assessment of the programme report will be carried out. 3) The faculty board s combined assessment of the programmes offered by the faulty will conclude the work. The faculties reports must reach the Vice-Chancellor by 15 February I. Programme report The programme report will contain basic facts about the programme and present requested items of information and comments on this information. It should be possible to obtain basic facts and certain requested information through the faculty or through contacts with the Department for Student Affairs. The items of information referred to (in addition to basic facts) are quantitative data under sub-themes I A 1-2, I B 1 and V B 1-2 below. Note, however, the programme management as far possible has to comment on the figures provided. The programme syllabus and the course syllabuses, as well as other documents that can serve as factual material, should be given as web links. The programme report is intended as a kind of self-assessment that forms the basis for an external review and for the assessment of the programme made by the faculty board. The programme reports are to be provided as annexes to the faculty board's report to the Vice- Chancellor. Students are to be given an opportunity to take part in compiling the report. The material reported may, if appropriate, be taken from previously produced texts, and viceversa - it should be possible for texts written for the programme report to be formulated so that they can be used in other contexts. This may apply, for instance, to the programme

19 Master of Science in Accounting evaluations of the Swedish National Agency for Higher Education and faculty follow-ups of various kinds. The programme report should be concise. II. Audit/external assessment A documented external assessment should be carried out based on a programme report supplemented, if possible, by interviews. The assessors task is to present points of view based on the themes dealt with in the report and to make recommendations on the reviewed programme and its quality work. The audit report should be concise. It is desirable that the review is conducted by a group ( audit group ) appointed by the faculty board on the proposal of the programme management. Assessors can be recruited within the faculty/university, nationally and/or, where appropriate, internationally. The audit group should include at least one activity/subject representative with programme experience, one student and as far as possible one representative of the world of work. The same audit group may review several programmes if these are closely related in terms of subject. III. The faculty board s assessment The faculty board should make an assessment of strengths and problem areas in the programmes offered by the faculty on the basis of programme reports and assessors comments. The board should also identify ways of enhancing the faculty's programmes. Project leadership The Vice-Chancellor s advisor Bengt-Ove Boström is responsible for project management, coordination and support of the work on BLUE 11 together with Karin Fogelberg and Malin Östling at the Vice-Chancellor s office. Karin Fogelberg is acting as coordinator for this work.

20 Master of Science in Accounting Basic facts about the programme Name of the programme: Master of Science in Accounting Responsible programme leader/director of studies: Mikael Cäker (programme coordinator) & Ann Veiderpass (director of studies) Number of higher education credits: 120 higher education credits Level (first/second cycle): Advanced level Title of qualification: Master of Science (120 credits) with a major in Accounting Year started in present form: 2007 Main participating departments: Business Administration Rate of study (full-time/part-time): Full time studies Campus/distance: Gothenburg Placement in higher education credits: 0 Programme is conducted entirely/partially/not in English: Programme completely taught in English Admission to the programme (every semester/every autumn/every spring/other): Admission to programme once a year (autumn term) Place allocation previous/most recent academic year (FTEs) semester/year: 30 Approximate allocation of funds to the programme/year: 2009: SEK 2010: SEK Students from other Graduate School programmes can take part in courses within the programme as elective courses. Students from the programme can take part in courses from other Graduate School programmes as elective courses. Students from other Master programmes at the University of Gothenburg can take part in courses within the programme. One course within the programme is co-read together with students from Master of Science programme in Logistics and Transport Management. Relevant weblinks (programme syllabus, course syllabuses etc.): Any comments on the above information: Graduate Business School started in 1997 with a 1,5 year programme in Accounting and Finance. It transformed into a 2 year Master programme in 2007 when the Graduate School started. To prepare for the new 2 year programme the programme in Accounting did not admit any new students in Theme Sub-theme

21 Master of Science in Accounting I. Student recruitment, follow-up and student support A. Recruitment and applicants per place. Describe/specify and comment on: 1. Planning figures, number of applicants and number actually admitted to the programme on the two most recent admission occasions and the size of the programme in relation to courses and programmes offered and labour market. Admission statistics: Planned Applicants Admitted Registered In 2010 we started using the national admissions system, owned by VHS. Therefore it is difficult to compare number of applicants with The programme had no admission autumn 2010 since the programme was substantially reorganized. The admission was resumed in Planning figures, number of applicants and number actually admitted to the programme on the two most recent occasions with regard to international students (for programmes given in English). Planned Applicants Admitted 2009: : The number of international admitted students is approximate. In total about 60 per cent of the registered students at Graduate School were international in Recruitment efforts (broadened recruitment, marketing etc.). INFORMATION MEETINGS Masters Day Information meeting, presentation and mingle together with programme coordinators, current students, student counselors from GS and prospective students. February Before Masters Day: brochure sent out to and advertising in Högskolan Väst, Halmstad, Borås and Kalmar. Information meetings, held by the students counsellors at GS, at Handelshögskolan about GMAT and practical issues regarding admission. 4-5 meetings during the academic year 2010/11 in total for current students at Handelshögskolan (including exchange students). Information meeting with specific information for undergraduate students on Ekonomprogrammet at Handelshögskolan. MARKETING TOWARDS INDUSTRY New G(B)S alumni web site: Mailings to Handelshögskolan s partner universities in the world (poster and brochure) Mailings to companies who are partners with Handelshögskolan (brochure and Graduate School Yearbook) Presentation of master studies at Handelshögskolan for Volvo. Cooperation with Career Service at Handelshögskolan when it comes to companies recruiting master students.