The Master of Accounting Study Program was established in 2008 under the Faculty of Economics and Business, Universitas Batam. The programme was officially authorised through the Decree of the Directorate General of Higher Education No. 2053/D/T/2008, dated 3 July 2008, concerning the establishment of the Master of Accounting (S2) Study Program.

Built upon strong accounting principles, the Master of Accounting Study Program is committed to delivering a relevant, up-to-date, and adaptive curriculum while fostering an academic environment that supports the professional and intellectual development of its students. The programme is dedicated to producing graduates equipped with the advanced competencies required across a wide range of public and private sector organisations.

Supported by highly qualified academic staff with expertise in accounting, the programme offers a curriculum that is relevant, contemporary, specialised, and flexible. The curriculum is designed to accommodate students' professional development while responding to advances in knowledge, technology, and the evolving demands of the business environment, thereby preparing graduates to compete successfully in the global marketplace.

1. To deliver an applied, high-quality learning process that leverages developments in accounting information technology.

2. To carry out research that contributes to society and to the advancement of accounting science.

3. To conduct community service through human resource empowerment and by increasing added value for society.

4. To enhance the capabilities of lecturers and educational staff.

1. To enhance the capabilities and competitiveness of Master of Accounting graduates in the field of accounting science.

2. To produce graduates who possess competence in the field of accounting science.

3. To produce research that contributes to society and to the advancement of accounting science, particularly in the areas of financial accounting, management accounting, and public accounting.

4. To strengthen graduates' role in the development of public accounting science and in creating added value for society.

Graduates of the Master of Accounting Study Program are expected to pursue careers as accountants across various sectors, both public and private, as corporate accounting managers, consultants, researchers, and educators in the field of accounting, with strong ethical awareness, an entrepreneurial business mindset, and a holistic way of thinking. In addition, graduates of the Master of Accounting Study Program are also encouraged to develop a deep understanding of contemporary accounting issues at the global level, from both theoretical and empirical perspectives.