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 and on applying these standards in real-life situations.

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.

Accountants need to be able to analyse 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 transform data into meaningful insights using Artificial Intelligence (AI) tools that support data-driven decision making.

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.

This course focuses on academic research and related practice in sustainability accounting, accountability and ethics. A secondary objective is to introduce you 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 in this development.

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.

In this course you will learn about the role 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.

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.

This course explores how auditors use large and complex datasets with the help of Artificial Intelligence (AI). AI has significant implications for the auditing profession. This course introduces you to the foundations of AI and related technologies and methods, in particular machine learning, and discusses their relevance for audit tasks.

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.

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).