Introduction

The Graduate Program

 

Brief description of the courses offer framework

 

Considering the emphasis in Accounting Sciences, the Master’s Degree Program in Accounting at FURG has a core of mandatory courses for both lines of research, mandatory courses for each of the lines of research, as well as a core of elective courses to be taken by students according to their research topic. Therefore, to obtain the degree, students must take a total of 28 credits, equivalent to 420 hours/classes. Of this total, regardless of the line of research followed by candidates, 03 courses are mandatory (Accounting Theory, Quantitative Methods Applied to Accounting, and Accounting Research Methodology – 12 credits), in addition to Accounting Research Seminar (1 credit) and Master’s Thesis Preparation (6 credits).

The remaining credits must be obtained with mandatory courses, according to line of research, and elective courses. For the line of Education and Research in Accounting, “Epistemology of Knowledge” is a mandatory course, and for the line of Controllership and Management Control, “Management Control”. The elective courses must be defined in common agreement between advisor and student, considering the focus of the thesis to be developed.

Students granted with scholarships are also required to develop Student Teaching. Nonetheless, non-scholarship students are also encouraged to perform such activity, as it will increase their qualification, in addition to being included in their records/curriculum. 02 credits will be awarded for Student Teaching.

 

For the completion of all activities proposed to students during this Graduate Program, the following schedule is suggested:

 

1st semester – total of 12 credits

  1. a) Accounting Theory (mandatory, 4 credits)
  2. b) Quantitative Methods in Accounting (mandatory, 4 credits)
  3. c) Accounting Research Methodology (mandatory, 4 credits)

 

2nd semester – total of 7 credits

  1. a) Accounting Research Seminars (mandatory, 1 credit)
  2. b) Mandatory Course according to line of research (3 credits)
  3. c) Elective 1 (according to research focus and advisor, 3 credits)

 

3rd semester – total of 6 credits

  1. a) Elective 2 (according to research focus and advisor, 3 credits)
  2. b) Master’s Thesis Preparation I (mandatory, 3 credits)

 

4th semester – total of 3 credits

Master’s Thesis Preparation II (mandatory, 3 credits)

 

The Program was structured with a set of common mandatory courses, one mandatory course per line of research, and a range of elective courses. Among the elective ones, there are those preferred for the line of Education and Research in Accounting – Higher Education Methodology, Education Technologies, Teaching and Teacher Training, Special Topics in Accounting Education, and Special Topics in Accounting Research; and for the line of Controllership and Management Control – Cost Management, Information Systems in Organizations, and Special Controllership and Management Control Topics. In addition, the courses of Corporate Accounting, Operational Research, and Accounting Applied to the Public Sector do not show preference for a line of research.

Furthermore, students may carry out “Student Teaching” or take credits needed in the courses of “Reasearch Practices I”, “Reasearch Practices II”, and “Reasearch Practices III”, resulting in the publication of scientific articles.

 

 

Coordination

The coordination of the Graduate Program in Accounting – Academic Master’s Degree is chaired by:

Mr. Alexandre Costa Quintana, PhD – Coordinator

Mrs. Ana Paula Capuano da Cruz, PhD – Assitant Coordinator