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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, and risk management, 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 7 general courses and 2 track-specific courses. You will finish with a thesis. If you have a fundamental drive to challenge the corporate environment, you can participate in our Honours programme.

  • Compulsory courses

    International Financial Reporting

    The course provides an overview of the major elements of reporting under International Financial Reporting Standards (IFRS). The emphasis is on understanding the key accounting concepts within IFRS but also the practice of applying these standards in real-life situations.

    Incentives & Control

    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.

    Accountability & Risk Management

    This course focusses on the roles of internal control and risk management in ensuring organisational accountability, both social and environmental. We consider and critique theories, philosophies and concepts of corporate governance and accountability emanating from a variety of theoretical perspectives and apply these to real-world examples.

    Data Analytics

    Accountants need to be capable of analysing large amounts of financial and non-financial data to address business challenges. This course helps you to develop an analytical mindset and learn how to use tools to analyse both structured and unstructured data.

    Financial Statement Analysis & Valuation

    This course applies conceptual aspects of financial accounting and reporting to the financial statements of real-world companies. You will learn to analyse financial statements of well-known companies from the perspective of a financial analyst and to use the insights in company valuation analyses.

    Judgment & Decision Making in Accounting

    This course provides you with an introduction to the psychology of judgment and decision making. We discuss important behavioural models of human decision making, and contrast these with economically rational models.

    Business Lab & Professional Skills

    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.

  • Track-specific courses

    Financial Accounting Research

    The main objective of this course is to provide you with a thorough introduction into academic research on financial accounting and reporting to get a better understanding of the financial reporting environment.

    Auditing

    In this course you will learn about the role and of the auditor in society. We will cover various topics, such as the expectation gap, auditor independence, the audit risk model, the audit process, audit quality and fraudulent reporting, auditor oversight and regulation, as well as current developments in the market for audit services.

  • Thesis

    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).

  • Honours programme

    Highly motivated students can participate in the Master's Accountancy and Control Honours programme. This challenging programme is a great chance to stand out for future employers.

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.