Hvorfor er cand.merc.aud.’erne tilfredse med deres uddannelse?

Louise Mørk

Student thesis: Master thesis

Abstract

The theme of this thesis is graduates’ satisfaction with their education, and the study is based solely on graduates with an MSc (Business Administration and Auditing) from Copenhagen Business School (CBS). A thesis from 2009 concluded that 78% of all graduates from CBS within this graduate programme were satisfied with the programme in the period from 1986 to 2007. The graduate programme is the theoretical foundation of state-authorised public accountants, and consequently it has a general education focus. In recent years the Danish legislation in the accounting field has changed rapidly, and on 1 June 2009 the new State-authorised Public Accountants Act entered into force, building upon EU’s 8th directive which implied significant changes to the accountants’ activities. This is why the Danish Accountants’ Board is set to analyse the future education of state-authorised public accountants, and consequently the board’s recommendations could impact the graduate programme. This thesis is based on a qualitative analysis of why the graduates of the programme are satisfied with their education and whether they think a specialisation would contribute to enhance their satisfaction with the programme. The empirical analysis is based on interviews with 22 graduates with different theoretical backgrounds, different methods of study and different career paths after the graduate programme. Among other things, I find that the motivation to apply for admission with the graduate programme is based on the graduates’ wishes to become accountants and then state-authorised public accountants due to the social and economic status. The graduates’ satisfaction with the programme is a combination of their career paths and the programme’s legal and accounting subjects. Based on this thesis, I conclude that the stakeholders of the graduate programme do not find it suitable for the graduate to specialise within well-defined areas of specialisation if the education of state-authorised public accountants is to remain a generalist education.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2011
Number of pages200