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Education Master's and PhD degree programmes Accountancy profile
Header image Accountancy profile

Accountancy profile

Choose the accountancy profile in Groningen to learn how auditors verify the accuracy of a firm's reporting. Stakeholders such as shareholders, investors, clients and employees rely on relevant and accurate information.

How can you identify and assess financial and non-financial risks in a firm’s reporting? Are there risks that endanger the continuation of a firm? Does sustainability reporting reflect real efforts or is green-washing at hand? In the profile Accountancy of the MSc Accountancy and Controlling, we use innovative teaching methods and the latest research results to address these questions.

The programme focuses on the information needs of external stakeholders, that use auditor approval as assurance for information quality. You will learn about the role of the auditor in society, addressing identified risks, the responsibilities of the auditor regarding fraud, group audits, using the work of others, data analytics, continuous auditing and how to deal with service organizations. Studying accountancy in Groningen goes beyond numbers. You will do research and work on assignments on relevant topics in today’s society such as technological innovations and threats (blockchain, cloud-computing, ransomware and identity fraud).

The demand for skilled accountants continues to grow across industries, and as a graduate, you have many opportunities to choose from. Learning about continuous changes in technology, globalization, and regulatory environments and acquiring the necessary skills will prepare you for a successful career in accountancy whether it is an international or national firm.

Did you know Groningen is also the only place in the Netherlands where you can gain a second Master's degree in Accountancy, the Executive Master of Accountancy and become a registered accountant?

Facts & Figures
Degree
MSc in M Accountancy and Controlling
Course type
Master
Duration
12 months (60 ECTS)
Croho code
60643
Language of instruction
English
Start
February, September
Faculty
Economics and Business
Why study this programme in Groningen?
  • The demand for accountants remains consistently high, our graduates are being offered jobs before or right after graduation. A few competences and skills that set our graduates apart are: critical thinking, problem-solving, creative thinking, initiative and self-direction.

  • Technological innovations, the role of artificial intelligence, and cutting-edge technologies like blockchain and cloud computing are only a few of the topics you will delve into in the courses IT in Control and Data-driven Control. Here, you get to examine how these innovations and threats can impact organisations' risk profiles and internal management.

  • Sustainability is embedded in courses and interested students can write a master's thesis on this subject.

  • The Master's programme in Groningen is taught by a mix of practitioners with work experience and excellent researchers. It is fast-paced and you will be studying among students who have a background in accounting.

  • The programme has a very active community, FSG, which is run by students for students. With over 1800 members, there is an activity for everyone from socials to get to know your classmates to career activities where you can meet your future employer.

  • Groningen is also the only place in the Netherlands where you can gain a second Master's degree in Accountancy, the Executive Master of Accountancy (EMA). ► https://www.rug.nl/feb/ema

  • The programme has been internationally accredited by the AACSB and EQUIS, ensuring a high-quality education, which only 1% of universities reach worldwide.

Programme

One of the first courses taught in the profile is auditing theory, explaining the role of auditors in our society and what are your responsibilities when it comes to fraud in an audit and the risk assessment processes. You will learn how an actual audit assignment is executed and write an audit plan as an assignment.

In the course Strategic and Organizational Design, you will have the chance to participate in a strategy simulation and put the theory into practice by advising a firm on strategic options and related actions. Do we still need accountants if everything is automated and internal control is part of algorithms? This is one of the topics you will dive into in the ‘Data-driven Control’ course. Also, you will learn how to determine the suitability of applied (data) analysis and reporting tools and techniques for management information and external reporting purposes, as well as to assess and advise about the reliability of automated information. Last but not least, you will study ethical principles and sustainability concepts related to corporate reporting. You finish the master's degree by writing a research thesis on topics such as corporate greenwashing, implications of CEO personality and internal controls and firms’ tax behaviour.

Semesters
CoursesCourse Catalog >1a1b2a2b
Auditing Theory (5 EC)
Financial Accounting Theory (5 EC)
Strategic & Organizational Design (5 EC)
Data-driven Control (5 EC)
IT in Control (5 EC)
Research in Accounting and Control (5 EC)
Auditing Research (5 EC)
Master's Thesis Accountancy (20 EC)
Corporate Reporting (5 EC)
Programme options
Digitalization and Artificial Intelligence Focus Area (specialization)

Focus on the digital transformation within our society and understand how to successfully implement digital transformation in business. A successful digital transition allows businesses to conquer markets, witness industries converging, and step into the realm of winner-takes-all dynamics, like dominating tech-giants like Google and Facebook.

More information about this option

Energy Transition and Climate Change Focus Area (specialization)

Focus on the serious changes within the energy sector by dealing with issues such as how firms adapt to renewable energy, how the higher taxes are managed during this transition and how to deal with the weather dependent production of energy systems. Gain the knowledge and skills to shape a sustainable future in this evolving energy sector.

More information about this option

Healthy Society Focus Area (specialization)

Focus on tackling problems that impact healthcare providers and their societal partners in their day-to-day work. Issues such as scarce human resources combined with a higher, more complex demand for care, and more demanding citizens require solutions, which you will think about and design.

More information about this option

Double Degree Master International Business and Finance (Shanghai) (specialization)

Are you interested in an international career in or involving China?

Study in Shanghai after your FEB Master's programme in Groningen and gain first-hand knowledge and experience of China and the economy, finance and culture.

More information about this option

Master Internship (specialization)

Opportunity to gain work experience by doing an internship in the second semester of your study.

You will be rewarded 15 ECTS on top of your programme. Your thesis will be postponed to the third semester.

More information about this option

Study abroad

  • Study abroad is unaccommodated

A study exchange semester is not included in the one-year programme. If you wish to spend a semester abroad, you must extend the study period by one additional semester. Please discuss this with the programme coordinator as study exchanges are not arranged by the MSc A&C programme. You would need to arrange the exchange independently. If you choose to apply for the Double degree master Chinese Economy and Finance and are selected, then you can spend one year abroad in Shanghai.

Entry requirements

Transfer options

Transferring from...

Study programmeOrganizationTransition
All Universities of applied sciences

Via a pre-master with a maximum of 60 EC

More information:

Non-standard Pre-Master For students who acquired a HBO diploma in Business Economics, a HBO Finance & Control or a diploma HBO AC without the Overall Test (OAT). Standard Pre-Master For all other HBO diplomas, a standard Pre-Master is offered. For more information: https://www.rug.nl/feb/premaster

AccountancyAll Universities of applied sciences

Via a pre-master with a maximum of 30 EC

More information:

For HBO Accountancy graduates (30 ECTS) The accelerated programme is available for students who acquired a HBO diploma in Accountancy. A necessary requirement to be admitted to the programme is that you have passed the Overall Exam. For more information: https://www.rug.nl/feb/premaster

Study programmeOrganizationTransition
Econometrics and Operations ResearchVU University Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

International Business AdministrationVU University Amsterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Business AnalyticsVU University Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Business AnalyticsVU University Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Business AdministrationVU University Amsterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Economics and Business EconomicsVU University Amsterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
Econometrics and Operations ResearchUniversity of Groningen

Via a pre-master

More information:

You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

International BusinessUniversity of Groningen

Additional requirements

More information:

In addition to your BSc programme, you will need to complete a set of (extra) courses. For information, please contact the study advisors: https://www.rug.nl/feb/studyadvisors

Industrial Engineering and ManagementUniversity of Groningen

Via a pre-master

More information:

You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Economics and Business EconomicsUniversity of Groningen

Additional requirements

More information:

You need to complete the minor in Management Control If you do not have a minor in Management Control, please contact the study study advisors: https://www.rug.nl/feb/studyadvisors

SociologyUniversity of Groningen

Via a pre-master

More information:

You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Psychology (NL)University of Groningen

Via a pre-master

More information:

You need to first complete a Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Bedrijfskunde - Technology ManagementUniversity of Groningen

Additional requirements

More information:

For students who follow the profile Technology Management: you need to complete the minor in Management Control If you do not have a minor in Management Control, please contact the study study advisors: https://www.rug.nl/feb/studyadvisors

Bedrijfskunde - Business and ManagementUniversity of Groningen

Additional requirements

More information:

For students who follow the profile Business and Management: you need to complete the minor in Management Control If you do not have a minor in Management Control, please contact the study study advisors: https://www.rug.nl/feb/studyadvisors

Bedrijfskunde - Accountancy and ControllingUniversity of Groningen

No additional requirements

More information:

For students who follow the profile Accountancy and Controlling, there are no additional requirements.

Study programmeOrganizationTransition
Actuarial ScienceUniversity of Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Business AnalyticsUniversity of Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Econometrics and Data ScienceUniversity of Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Economics and Business EconomicsUniversity of Amsterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Business AdministrationUniversity of Amsterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Fiscale EconomieUniversity of Amsterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Study programmeOrganizationTransition
Business AnalyticsMaastricht University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Global StudiesMaastricht University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Economics and Business EconomicsMaastricht University

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Business EngineeringMaastricht University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Econometrics and Operations ResearchMaastricht University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Fiscale EconomieMaastricht University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

International BusinessMaastricht University

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
Fiscale EconomieErasmus University Rotterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Business AdministrationErasmus University Rotterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Econometrics and Operations ResearchErasmus University Rotterdam

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Economics and Business EconomicsErasmus University Rotterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

International Business AdministrationErasmus University Rotterdam

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
Economics and GovernanceWageningen University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Management and Consumer StudiesWageningen University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Study programmeOrganizationTransition
AccountancyNyenrode New Business School

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Business AdministrationNyenrode New Business School

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
International Business AdministrationUniversity of Twente

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
International Business AdministrationTilburg University

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

EconomicsTilburg University

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Econometrics and Operations ResearchTilburg University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Entrepreneurship and Business InnovationTilburg University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Fiscale EconomieTilburg University

Via a pre-master with a maximum of 60 EC

More information:

You need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Study programmeOrganizationTransition
Economics and Business EconomicsUtrecht University

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
Economics and Business EconomicsRadboud University Nijmegen

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Business AdministrationRadboud University Nijmegen

Via a pre-master with a maximum of 30 EC

More information:

You might be asked to complete a tailor-made Pre-Master's programme. Every application will be reviewed individually by the Admissions board so the admission decision may differ from the indication in this table.

Study programmeOrganizationTransition
Public Administration ScienceLeiden University

Via a pre-master with a maximum of 60 EC

More information:

For students following the profile Economics, Public Administration and management: you need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Computer ScienceLeiden University

Via a pre-master with a maximum of 60 EC

More information:

For students following the profile Computer Science & Economics: you need to first complete the 60 EC Pre-Master's programme. For information about the Pre-MSc application and entry requirements, please check https://www.rug.nl/feb/premaster.

Admission requirements

Specific requirementsMore information
previous education

To be eligible for admission to this Master's, you need to hold an academic Bachelor's or Master's degree from a research university in the field of Business Economics or Business Administration with a specialization in Accountancy and Controlling; the content of the programme has to meet specific requirements; for instance, it needs to include courses in Accounting Internal Control.

Registration procedure

Students with a Dutch diploma can apply directly to Studielink. More information on the  steps to apply .

Application deadlines

Type of studentDeadlineStart course
Dutch students15 October 202401 February 2025
01 May 202501 September 2025
15 October 202501 February 2026
EU/EEA students15 October 202401 February 2025
01 May 202501 September 2025
15 October 202501 February 2026
non-EU/EEA students15 October 202401 February 2025
01 May 202501 September 2025
15 October 202501 February 2026

Admission requirements

Specific requirementsMore information
previous education

To be eligible for admission to this Master's, you need to hold an academic Bachelor's or Master's degree from a research university in the field of Business Economics or Business Administration with a specialization in Accountancy and Controlling; the content of the programme has to meet specific requirements; for instance, it needs to include courses in Accounting Internal Control.

To assess whether your educational/academic background meets the specific programme requirements, we will consider the level and curriculum of your previous studies. For more information, please visit: https://www.rug.nl/feb/apply-msc.

If you have any questions concerning admission to this programme, please contact our Admissions Office: https://www.rug.nl/admissions.

certified competences

A GMAT/GRE test is required from all candidates who obtained their bachelor's degree from a university in a non-EU/EEA country. For specific scores and exemptions, please see https://www.rug.nl/feb/gmat-gre.

language test

IELTS Academic overall score 6.5 (Speaking 6, Writing 6.5); TOEFL internet-based overall score 90 (Speaking 20, Writing 24); Cambridge C1 Advanced or C2 Proficiency (overall score 176, Speaking 169, Writing 176).

other admission requirements

Not meeting the pre-education requirements for direct entry? Please read more about our  pre-Master programmes .

Registration procedure

Students have to apply via Studielink and the Progress Portal (replacing the previous system, Online Application System OAS) of the University of Groningen. After you apply for the programme of your choice, the Admissions Office will evaluate your educational background and assess your eligibility. Your application will be assessed on an individual basis. More information on how to apply.

Application deadlines

Type of studentDeadlineStart course
Dutch students15 October 202401 February 2025
01 May 202501 September 2025
15 October 202501 February 2026
EU/EEA students15 October 202401 February 2025
01 May 202501 September 2025
15 October 202501 February 2026
non-EU/EEA students15 October 202401 February 2025
01 May 202501 September 2025
15 October 202501 February 2026
Tuition fees
NationalityYearFeeProgramme form
EU/EEA2024-2025€ 2530full-time
non-EU/EEA2024-2025€ 20800full-time

Practical information for:

After your studies

Many auditors start their career at one of the Big Four auditing firms: KPMG, PwC, Deloitte and EY. Auditors examine a company's information system and test the reliability of these systems by conducting random sample checks and data analyses. To become an auditor, you usually need an additional qualification as a Chartered Certified Accountant. The ways of attaining these qualifications differ per country. In the Netherlands, after finishing the Accountancy profile, you can combine your job with the Executive Master of Accountancy (EMA) . The direct admission to this programme depends on your prior education. The effective teaching period of the programme is one and a half years and is combined with a three-year practical internship at an auditing firm. On completion, you can use the title Executive Master and the Dutch qualification of 'registeraccountant'.

Job examples

  • Assistant accountant financial services
  • Accountant in education - subsidy audit services
  • Junior trainee - audit
  • Digital audit trainee
Research

Linking education to research and career preparation

The profile Accountancy focuses on both practically oriented and academic research. On the one hand, you will become familiar with the outcomes of research in the fields of audit quality, information systems, corporate reporting, and corporate governance. On the other hand, you will perform practically-oriented assignments as well as research assignments yourself, which will help you to develop your academic skills.

The team of lecturers is a mix of practitioners and active researchers. Their research projects – often in collaboration with external parties – are focusing on: integrated reporting, voluntary disclosure, Corporate Social Responsibility, risk management, board composition and more.

Some examples are:

  • Yasemin Karaibrahimoglu, Vlad Porumb, and Dick de Waard investigate the impact of long-form auditor’s reports on investors and lenders
  • Lucia Bellora-Bienengräber, Sebastian Firk, Martijn van der Steen and, Ann Tank and Jennifer Joe investigate how auditors navigate the introduction of AI in the audit profession.
  • Reggy Hooghiemstra, Dennis Veltrop, and Floor Rink study the effects of multiple team membership on audit quality.

Study associations

Financial Study Association Groningen

Financial Study Association Groningen, FSG, is the study association for the financially interested student at the Faculty of Economics and Business of the University of Groningen.
FSG is, with over 1800 members, one of the most active and professional study associations of the Netherlands. The goal of FSG is to close the gap between theory and practice that exists in the areas of:* Accountancy & Controlling (A&C)* Finance* International Financial Management (IFM)* Management Accounting & Control (MAC)
https://fsgroningen.nl/home
Read more