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?
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.
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 > | 1a | 1b | 2a | 2b |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
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.
| Study programme | Organization | Transition |
|---|---|---|
| All Universities of applied sciences |
Via a pre-master with a maximum of 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 |
|
| Accountancy | All Universities of applied sciences |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Econometrics and Operations Research | VU University Amsterdam |
Via a pre-master with a maximum of 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 Administration | VU University Amsterdam |
Via a pre-master with a maximum of 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 Analytics | VU University Amsterdam |
Via a pre-master with a maximum of 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 Analytics | VU University Amsterdam |
Via a pre-master with a maximum of 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 Administration | VU University Amsterdam |
Via a pre-master with a maximum of 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 Economics | VU University Amsterdam |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Econometrics and Operations Research | 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. |
| International Business | University 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 Management | 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. |
| Economics and Business Economics | University 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 |
| Sociology | 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. |
| Psychologie | 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 Management | University 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 Management | University 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 Controlling | University of Groningen |
No additional requirements More information:For students who follow the profile Accountancy and Controlling, there are no additional requirements. |
| Study programme | Organization | Transition |
|---|---|---|
| Actuarial Science | University of Amsterdam |
Via a pre-master with a maximum of 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 Analytics | University of Amsterdam |
Via a pre-master with a maximum of 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 Science | University of Amsterdam |
Via a pre-master with a maximum of 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 Economics | University of Amsterdam |
Via a pre-master with a maximum of 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 Administration | University of Amsterdam |
Via a pre-master with a maximum of 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 Economie | University of Amsterdam |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Business Analytics | Maastricht University |
Via a pre-master with a maximum of 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 Studies | Maastricht University |
Via a pre-master with a maximum of 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 Economics | Maastricht University |
Via a pre-master with a maximum of 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 Engineering | Maastricht University |
Via a pre-master with a maximum of 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 Research | Maastricht University |
Via a pre-master with a maximum of 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 Economie | Maastricht University |
Via a pre-master with a maximum of 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 | Maastricht University |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Fiscale Economie | Erasmus University Rotterdam |
Via a pre-master with a maximum of 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 Administration | Erasmus University Rotterdam |
Via a pre-master with a maximum of 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 Research | Erasmus University Rotterdam |
Via a pre-master with a maximum of 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 Economics | Erasmus University Rotterdam |
Via a pre-master with a maximum of 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 Administration | Erasmus University Rotterdam |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Economics and Governance | Wageningen University |
Via a pre-master with a maximum of 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 Studies | Wageningen University |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Accountancy | Nyenrode New Business School |
Via a pre-master with a maximum of 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 Administration | Nyenrode New Business School |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| International Business Administration | University of Twente |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| International Business Administration | Tilburg University |
Via a pre-master with a maximum of 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 | Tilburg University |
Via a pre-master with a maximum of 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 Research | Tilburg University |
Via a pre-master with a maximum of 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 Innovation | Tilburg University |
Via a pre-master with a maximum of 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 Economie | Tilburg University |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Economics and Business Economics | Utrecht University |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Economics and Business Economics | Radboud University Nijmegen |
Via a pre-master with a maximum of 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 Administration | Radboud University Nijmegen |
Via a pre-master with a maximum of 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 programme | Organization | Transition |
|---|---|---|
| Public Administration Science | Leiden University |
Via a pre-master with a maximum of 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 Science | Leiden University |
Via a pre-master with a maximum of 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. |
| Specific requirements | More 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. |
Students with a Dutch diploma can apply directly to Studielink. More information on the steps to apply .
| Type of student | Deadline | Start course |
|---|---|---|
| Dutch students | 15 October 2024 | 01 February 2025 |
| 01 May 2025 | 01 September 2025 | |
| 15 October 2025 | 01 February 2026 | |
| EU/EEA students | 15 October 2024 | 01 February 2025 |
| 01 May 2025 | 01 September 2025 | |
| 15 October 2025 | 01 February 2026 | |
| non-EU/EEA students | 15 October 2024 | 01 February 2025 |
| 01 May 2025 | 01 September 2025 | |
| 15 October 2025 | 01 February 2026 |
| Specific requirements | More 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 . |
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.
| Type of student | Deadline | Start course |
|---|---|---|
| Dutch students | 15 October 2024 | 01 February 2025 |
| 01 May 2025 | 01 September 2025 | |
| 15 October 2025 | 01 February 2026 | |
| EU/EEA students | 15 October 2024 | 01 February 2025 |
| 01 May 2025 | 01 September 2025 | |
| 15 October 2025 | 01 February 2026 | |
| non-EU/EEA students | 15 October 2024 | 01 February 2025 |
| 01 May 2025 | 01 September 2025 | |
| 15 October 2025 | 01 February 2026 |
| Nationality | Year | Fee | Programme form |
|---|---|---|---|
| EU/EEA | 2024-2025 | € 2530 | full-time |
| non-EU/EEA | 2024-2025 | € 20800 | full-time |
Practical information for:
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'.
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:
