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The Accountancy track is a specialised study programme that focuses on the field of accounting. The programme provides you with a comprehensive understanding of the activities that auditors perform. The curriculum covers topics such as financial reporting, auditing standards, internal controls, risk management and sustainability, preparing you for a career in auditing, accounting, and related fields.

The programme

Accountancy is one of the tracks of the Master's Accountancy and Control. During your Master's you will follow 6 general courses and 3 track-specific courses. You will finish with a Master's thesis.

COURSES SEM 1 SEM 2 SEMESTER 1 SEMESTER 2 EC
  • Incentives and Control
    Period 1
    5

    With this course you learn how corporations can align the interests of employees with those of their organisation. You examine the challenges of various financial and non-financial measures in incentive systems for employees, and the relationship between control, (operational) risk management and corporate governance.

  • International Financial Reporting Standards
    Period 1
    5

    The course aims to develop advanced skills in understanding, applying and interpreting key International Financial Reporting Standards. It aims to cover the major elements of reporting under IFRS.

  • Business Lab & Professional Skills
    Period 1
    Period 2
    5

    Explore the practical aspects of Accounting. Learn programming with Python. Together with your fellow students, you will work on cases that an audit firm or company struggles with, such as the implementation of new accounting standards or the use of data analytics and process mining to improve an audit. This course develops your professional skills such as presentation skills and negotiating with clients, to help you develop the skill required in practice.

  • Financial Accounting Research
    Period 2
    5

    Some topics we will discuss are, for example: the main roles of financial accounting; management’s reporting incentives; earnings quality attributes; the need for financial reporting regulation; consequences of financial accounting for different constituencies such as investors, lenders, tax authorities and labour unions.

  • Sustainability 1
    Period 2
    5

    This course focuses on academic research and related practice in sustainability accounting, accountability and ethics. A secondary objective is to expose students to interdisciplinary qualitative academic research using social and organisational theory as a critical thinking tool. We specifically study the history of and motivations underlying the rise of sustainability accounting and the role and relevance of accountants and the accounting profession therein.

  • Research Seminar Accountancy & Control
    Period 3
    5

    In this course, students learn to evaluate empirical research methodologies critically and to develop their own research proposal for an empirical study in the field of Accountancy & Control. We discuss the philosophical backgrounds of accounting research, the differences between research paradigms, the interplay of research, theory and practice, and the strengths and weaknesses of different research methods.

  • Auditing
    Period 4
    5

    Auditing involves the testing and evaluation against agreed norms. It has an important societal function because the assurance provider is independent and perceived as being unbiased with respect to the information examined. Different stakeholder groups demand assurance about various types of information.

  • Financial Statement Analysis & Valuation
    Period 4
    5

    This course lets students apply conceptual aspects of financial accounting and reporting to the financial statements of real-world companies. Students will be taught to thoroughly analyse and scrutinise the financial statements of large and well-known publicly-listed companies from the perspective of a financial statement user.

  • Data Analytics
    Period 5
    5

    We will cover theoretical concepts in combination with practice-oriented examples and exercises. The aim is to provide students with an entry into the topic of advanced data analytics. The focus will be on the application of selected data analysis methods and the necessary theoretical background that is required to apply these techniques effectively and to interpret the gained information critically.

  • Sustainability 2
    Period 5
    5

    This course explores the intersection of accounting, ethics, and sustainability reporting within organisations. Students will develop skills in ethical decision-making, understand the influence of individual behaviours and organisational dynamics on sustainability reporting practices, and learn to identify and mitigate biases that could affect sustainability reporting practices.

  • Master's Thesis Accountancy & Control
    Period 4
    Period 5
    Period 6
    10

    The Master’s thesis is the final requirement for your graduation. It is your chance to dive deep into a topic that you are enthusiastic about. A professor in your field of choice (track) will supervise and support you in writing your thesis. Upon graduation, you will be awarded the title Master of Science (MSc).

Compulsory course
Specialisation
Real-life case: how are revenues in telecom defined?

Sales revenue is crucial for stakeholders to understand performance. But revenues are not easily defined in case of long-term customer relationships. So how should a telecom firm account for up-front payment for a two-year cellphone plan? Treatment according to International Financial Reporting Standards (IFRS) is changing. Does this change influence firm valuation?

Denitsa Pacheva, student Accountancy track
Copyright: FEB
The Amsterdam Business School has positioned itself amongst the best business schools in Europe and I can tell so by the many ambitious young people I met here. Denitsa Pacheva - track Accountancy Read about Denitsa's experiences with this Master's
Frequently asked questions
  • When do I need to select a specialisation track?

    A specialisation track must be chosen at the end of October. It is also possible to do both tracks. Track modifications are still possible after October. The criteria for all tracks are identical and do not impact the likelihood of being accepted into the programme.
     

  • How many students are in the programme?

    Our Master’s programme admits around 80 students per specialisation track. If you meet the entry requirements, you will be accepted. This Master’s does not have a numerus fixus.

  • What are the weekly contact hours?

    Most courses have one 2-3 hour lecture and one 2-hour tutorial per week. Generally students take 2 or 3 courses at a time, so count on about 15-20 contact hours per week.

  • Will all lectures be held in person, or will there be options for online attendance?

    All courses are held in person on campus. Certain sessions may be recorded and shared online after class or at the end of the course to assist in exam preparation. 

  • Is attendance compulsory for lectures, tutorials, and other sessions?

    Attendance is usually not compulsory for lectures, but commonly for tutorials and other sessions. Students greatly benefit from being present and engaging in discussions with both the instructor and their classmates.

  • What is the typical method of assessment for most courses?

    The majority of courses have a final written on-site exam which counts for at least 60% of the final grade. Most courses have additional assessment methods, including oral presentations, developing research proposals, conducting experiments and writing up results. Finally, some courses grade active participation. This is reflected by attendance and activity in tutorials and online assignments.