Accounting and Control

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

General

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.

Full-time and part-time

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 of lectures during the week and teaching formats. Please make sure you consult the right version of the study guide.

Programme structure and scheduling

The part-time programme has a nominal duration of two years. This means that you usually take one course at the time. Classes in the part-time programme are taught on Fridays. Exams are as a rule on Fridays or in the evening of weekdays. The course structure is explained under the tab 'Programme' where you can find both individual course descriptions and a year schedule showing which courses are taught in which periods.

You are free to choose any combination of electives to complete the programme. In periods when two or more courses are offered you are most of the time free to choose which you take in your first and which in your second year. In your first period of enrolment (September-October or February-March) you always start with the introductory course Accounting Control and Society, and you cannot enrol for other courses in that period.

Detailed information on courses will be made available through the course manuals published in the Canvas learning environment.

Scheduling of classes on Friday may differ from period to period, depending on which courses you take. For part-time students it is important that you settle with your employer that you are available for classes, tutorials or other forms of teaching (e.g. thesis supervision meetings) throughout all of Friday, even though in practice you will not have class all day in most periods. There is no general attendance requirement, but courses may include mandatory elements such as presentations in class. Some courses may not formally require attendance but may include participation elements that contribute to the final grade.

Please note that studying in this programme is more than following classes on Friday. A large proportion of time spent on each course is spent outside classes in reading or working on assignments. Make sure you can maintain a good balance among work, study and private life.

Language

The part-time programme uses the same English-language course materials as the full-time programme, so a good passive understanding of English is essential. The language in class is usually Dutch, but occasionally English-speaking lecturers may appear in the programme. Some courses may be taught for full-time and part-time students together, in which case the class language is English.