Accounting and Control


This is the study guide of the full-time master Accounting and Control. 

All business enterprises, governmental entities and not-for-profit organizations rely on accounting systems to produce essential information for management, control, informing external investors and for accountability. Such systems operate in complex settings involving both institutions and markets. The Master Accounting and Control prepares you to embark on a career as preparer, user, or auditor of accounting information. By considering the technical aspects of accounting in relation to the institutional setting, in relation with ongoing developments in information technology and in the light of relevant academic research, you will learn to consider issues in accounting and control at an advanced academic level. Throughout the programme, you are encouraged to reflect on issues of responsibility for accounting information, including integrity, ethics and compliance.

The Master’s programme in Accounting and Control is offered in a full-time and a part-time version. The two versions are identical in terms of learning outcomes, course content and assessment, but may differ with respect to the scheduling and teaching formats. The full-time programme is taught in English. Class language in the part-time programme is mostly Dutch. 


Level Master
Language English
Duration 1 years
Type Fulltime
Credits 60 EC
Faculty School of Business and Economics
Master Accounting and Control - Obligatory
All students take the same mandatory courses with one exception:
students must take either the (Dutch-language) course Corporate Law or
the (English-language) course Corporate Law International Students (see
paragraph Master Accounting and Control - CL / CLIS).

In addition to the course Corporate Law, all students are required to
take the following four courses:
Course Name Period Credits Code
Portfolio Accounting Ac. Year (sept) 0EC E_ACC_PFACC
Thesis Ac. Year (sept) 18EC E_ACC_THS
Advanced Financial Reporting P1 6EC E_ACC_AFR
Empirical Research in Accounting P1 6EC E_ACC_ERA
Advanced Management Accounting P2 6EC E_ACC_AMA
Master Accounting and Control - CL / CLIS
As part of the mandatory courses, all students are required to take
either the (Dutch-language) course Corporate Law or the (English-
language) course Corporate Law for International Students.
Course Name Period Credits Code
Corporate Law P4 6EC E_ACC_CL
Corporate Law (for International Students) P4 6EC E_ACC_CLIS
Master Accounting and Control - Electives
Students can freely choose any three out of the nine electives listed
for this programme. Please note the following:

The elective Advanced Corporate Finance for Accounting and Control
(period 1) assumes prior knowledge which goes beyond the admission
criteria for the MSc Accounting & Control. This course requires at least
intermediate knowledge of Corporate Finance. Completion of the third-
year course Corporate Finance (BSc Economics and Business Economics), or
its equivalent in other programmes, is a prerequisite for attending the
Corporate Finance elective in the MSc programme.

The course Financieel-Economische Criminaliteit (period 4) will be
lectured in Dutch.

Students can also choose their electives from among the courses offered
in other master programmes taught in the School of Business and
Economics. This requires prior approval by the Examination
Board which will normally be granted for courses at master level not
overlapping with other courses in the programme. Similarly, with prior
approval by the Examination Board, it is possible to choose master
courses taught in other Faculties of VU University. Regardless of
Examination Board approval, a course coordinator or programme director
may refuse access to a course on the basis of capacity constraints. All
electives from other master’s programmes are offered under the condition
that their scheduling may conflict with mandatory courses or regular
electives of the MSc Accounting & Control.
Course Name Period Credits Code
Advanced Auditing P2 6EC E_ACC_AA
Advanced Corporate Finance for Accounting en Control P2 6EC E_ACC_ACFAC
Financial Accounting Theory P4 6EC E_ACC_FAT
Financial-Economic Crime P4 6EC R_FinEcCrim
Management Control P4 6EC E_ACC_MC
Data Analysis Skills for Accounting and Control P5 6EC E_ACC_DASAC
Enterprising Skills P5 6EC E_ENT_ESK
Fieldwork Elective P5 6EC E_ACC_FE
Information Risk Management P5 6EC E_ACC_IRM
Master Accounting and Control - Transitional arrangements
In the case of curriculum changes, a transitional arrangement applies to
higher year students who still have to take courses from the old
curriculum. The transitional regulations are stated at VUnet,