Choose the controlling profile in Groningen to learn how to analyze financial data, provide insights to support strategic decision-making, and ensure the organization's financial health.
How can controllers help to ensure that the organization achieves its strategic objectives? How can you optimize the financial resources within the organization, balancing the need for efficiency and profitability? What measures can you implement to identify, assess, and mitigate financial risks, ensuring the organization's success in an ever-changing economic landscape?
In the Controlling profile of the MSc Accountancy and Controlling you will learn about the multifaceted role controllers play in addressing financial and non-financial information and economic and sustainability challenges. The programme in Groningen emphasizes the information needs of managers and other internal stakeholders and highlights the controller’s role as the “financial conscience” of the organization. You will gain knowledge of change processes implicated in new accounting techniques and systems and focus on the financial, technical, and sustainability aspects of management accounting.
Financial transparency, the rising importance of data analytics and business expansion have led to a growing demand for controllers. Our graduates gain the necessary knowledge and skills to steer organizations towards responsible and successful financial practices. Depending on your career goals, you could start working in companies such as Skania, Wehkamp, KPMG, and the Dutch Ministry of Finance.
Did you know you can continue with a second degree in Groningen, the Executive Master in Finance and Control and become a certified controller (RC)?
Your programme starts with a course about management accounting change processes. This course teaches how you can manage the implementation processes of new accounting techniques and systems. This course is accompanied by a course that trains you to design and use a variety of management accounting techniques. In doing so, you will be able to identify the purpose of accounting systems in different situations and understand how they influence the organization's planning, control and decision-maki
Further on in your programme, you will take courses that focus on the impact of big data and technological innovations on the internal control of the organization. Additionally, these courses address several other technological innovations (such as blockchain and cloud computing) and threats (such as ransomware and identity fraud) are discussed in the courses. Simultaneously, you will take a course that prepares you to make a successful start on your graduate thesis. Many different topics are possible; past topics include: how does the use of technologically advanced tools affect the role of the controller? And: How can you measure the environmental burden of the chemical industries?
As you work on your thesis, you can take two additional courses to complete your programme: in the course Research in Management Control, you will get acquainted with the newest insights in your specialization. The course Value-based Management trains you to assess the long-term value potential of new business proposals and most importantly, how to avoid the trap of short-term gains.
| Semesters | ||||
|---|---|---|---|---|
| CoursesCourse Catalog > | 1a | 1b | 2a | 2b |
| Management Accounting Change (5 EC) | ||||
| Management Accounting Techniques (5 EC) | ||||
| Strategic & Organizational Design (5 EC) | ||||
| Data-driven Control (5 EC) | ||||
| IT in Control (5 EC) | ||||
| Research in Accounting and Control (5 EC) | ||||
| Research in Management Control (5 EC) | ||||
| Master's Thesis Controlling (20 EC) | ||||
| Value-based Management (5 EC) | ||||
| Programme options |
|---|
| 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. |
| 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. |
| 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 |
|---|---|---|
| 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. |
| 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. |
| Bedrijfskunde - Business and Management | University of Groningen |
Additional requirements More information: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 |
| 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. |
| 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. |
| Bedrijfskunde - Technology Management | University of Groningen |
Additional requirements More information: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 |
| 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. |
| 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 |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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. |
| 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 | 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. |
| 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. |
| 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. |
| 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. |
| 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 | 01 May 2025 | 01 September 2025 |
| 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 | 01 May 2025 | 01 September 2025 |
| 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:
Controllers play a crucial role in optimizing resources, managing risks, and implementing financial strategies, contributing to the overall efficiency and success of businesses.
Our graduates are employed by profit and non-profit organizations, where they prepare budgets and reports, make cost calculations, assess investment proposals and design performance measurement systems. Strategic decision-making, IT solutions, and risk management are also examples of subjects a controller deals with. Finally, as the financial “conscience” of the organization, controllers make solicited and unsolicited recommendations to line managers to ensure that the organization is, and remains, in control.
As a controller, you may want to pursue a Chartered Management Accountant qualification (optional). You can follow the Executive Master of Finance and Control (EMFC). This part-time programme lasts two years, and – after completion – allows you to use the title Executive Master in Finance & Control and the Dutch equivalent 'registercontroller'.
Your courses are taught by a mix of practitioners, bringing a wealth of practical experience, and academics. The latter are engaged in cutting-edge research in your field and bring the newest insights. For example, their projects include: how can healthcare institutions control resource scarcity? What is the impact of AI on the work of controllers? And, does it pay for controllers to use internal company documents to manage the impressions of managers? The scope of research is wide, so there are bound to be domains that will particularly interest you.
