Accounting and Control
MSc Accounting, Auditing and Control

Study programme

This varied programme consists of core courses, seminars and a master thesis. The core courses help students to get acquainted with a wide range of topics that are essential for accounting and control, and provide a solid background for attending the seminars. Courses like Introduction to Accounting Research, Accounting Process Management, Advanced IFRS and Advanced Behavioural Finance bring you both extensive knowledge of accounting and control and the skills to provide the stakeholders of an organisation with relevant and reliable information.

The seminars are important components of the MSc programme. For these intensive courses, active participation and commitment are a must.  You will be expected to write and present several papers, present aspects of the literature or case applications, ask questions, mention doubts and express ideas in class discussions. The seminars will give you the background you need to write your master thesis. Both the seminar Management Control and the seminar Financial Accounting Research are mandatory. 
The last two blocks of the programme are devoted to the master’s thesis. You will work on your thesis individually, under close supervision by a member of our academic staff.

The curriculum consists of:

  • 20% Foundation
  • 20% Deepening understanding
  • 60% Critical discussion

In class

During the seminar Financial Accounting Research you need to work in groups on a data assignment. Participation and discussions about the seminar topics are very important. Another important feature of the seminar is the research proposal you will write, which you can use for your thesis. 

Disclaimer: The overview below shows the programme curriculum for the academic year 2018/2019. The curriculum for 2019/2020 will be published in the beginning of August 2019.

    • Block 1

      • The Take-Off is the introduction event for all new students of Erasmus School of Economics. During this interesting introduction event, you will be provided with useful practical information and receive an introduction to your studies, meet your fellow students and our School.

      • Accounting Process Management deals with the acquisition, storage, and processing of data about an organization's various business activities (e.g., sales, purchasing, production, and payroll).

        • Introduction to empirical research
        • From research idea to research question
        • Theory and hypotheses
        • Framing your research: Predictive validity framework
        • The importance of research design
        • Econometrics in accounting research
        • Experiments versus observational studies
        • Causality
        • Data collection
      • The course focuses on understanding complex financial reporting issues such as business combinations, consolidation, foreign currencies, hedge accounting and financial instruments.

    • Block 2

      • This course introduces students to empirical financial accounting research topics, such as the capital market implications of accounting information, earnings properties and voluntary disclosures. The course will familiarize students with topics that are commonly studied in accounting research, teach them how to develop a research question based on sound argumentation and how to investigate this question.

    • Block 3

      • In this course we discuss the various formal mechanisms that can be used to influence the decision making of people in organizations.

    • Block 4

      • This course is about doing the right thing while practicing professional accounting.

      • The electives represent a choice of supplementary but fascinating academic views from the specialisation that you have chosen.

    • Block 4+5

      • The thesis is the crown on your Master’s degree programme.

        While you have to start in early December, the last two blocks of the programme are especially devoted to the Master’s thesis. The thesis is written individually under close supervision by one of our academic staff members.

    • Electives (block 4)