All business enterprises, governmental entities and not-for-profit organizations rely on accounting systems to produce essential information for management, control, and accountability. Such systems operate in complex settings involving both institutions and markets. The Master’s programme in Accounting & Control prepares students to embark on a career as preparer, user, or auditor of accounting information. By considering the technical aspects of accounting in relation to institutional setting and in the light of relevant academic research, students will learn to consider issues in accounting and control at an advanced academic level, and to reflect on the relationship between academic research in this area and issues in professional practice.
The Master’s programme in Accounting and Control is offered in a fulltime and a parttime version. The two versions are identical in terms of learning outcomes, content and testing, but may differ in particular with respect to the scheduling and teaching formats. A separate study guide is available for the full-time programme.
In practice, the part-time Master’s programme in Accounting & Control is offered in conjunction with the postgraduate programmes for ‘Registeraccountant’ and ‘Registercontroller’ and, for students whose prior education is at HBO-level, with a preparatory programme that must be completed before admission to the Master’s programme (‘premaster’). This study guide applies to the Master’s programme only.
The study load of the Master’s programme is 60 credits. Credits are expressed in ECTS (European Credit Transfer System). Each credit amounts to circa 28 hours of study. The programme will take two years when students take one course per period, which can be considered as a realistic study load in many typical work-life settings. However, students must take responsibility for finding sufficient time to devote to their studies.
Some courses may be offered in such a way that students can follow classes in two courses during a period. This is done to facilitate, for instance, excellent students who wish to accelerate their study progress, or students who need to retake a course while being confident that they can combine it with a new course. Such a scheduling does not imply that taking two courses at a time is a normal study load for parttime students, and students must themselves decide on a study planning that is appropriate for their circumstances and capabilities.