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Main subject – Accounting

Accounting is used to describe, prescribe, analyse and assess the reality of an organisation in a systematic and structured manner. In accounting processes, both people and numbers (key figures) of various types play an important role. Accounting provides a foundation for managing an organisation, while also showing external parties how the organisation is doing economically. As a student of Accounting, you can choose to specialise in external accounting, management accounting, or auditing. External accounting deals with final accounts, annual financial statements and taxation in different types of organisations. The internal component of accounting is often referred to as management accounting and it is directly linked with different types of controller functions in organisations, where budgeting and result analyses are essential processes. Auditing is based on knowledge in external accounting, in particular, but also management accounting and law. Consolidated accounting, corporate analysis and various calculations are central areas within Accounting.

If you study Accounting as your major subject, you may select courses and minor subjects in accordance with the profile you want. If desired, you can combine your accounting studies with courses in law and other social sciences, and pass an auditor exam (after earning your degree and specialisation in either business and/or public administration and economics). Your competence in Accounting will be useful in working life regardless of your position, which is why Accounting is a very popular minor subject. It is also possible to take individual courses in Accounting.

Accounting is an interdisciplinary subject with links to several other subjects in the field of business administration and social sciences. An advantage of Accounting is that it is relevant for practically all types and sizes of organisation, i.e., private, official and ideological organisations.

The subject Accounting is comprised of the following: External accounting, Management accounting and Auditing.

Research in Accounting spans over all these areas, with both national and international relevance through different research projects and collaboration.


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Åbo Akademi University
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