Program Details

Structure of the Program

Basic Structure

Studierende in der Sowi II 

The structure of the Master program allows its completion within two years. It consists of 10 modules and a Master thesis. The total number of student contact hours is 540. The overall sum of ECTS points for the modules and the Master thesis is 120. Students acquire different kinds of knowledge:

  • Conceptual knowledge focusing on subject matter competencies
  • Methodical and instrumental knowledge focusing on work-relevant, skills-oriented and methodological competencies
  • Reflective knowledge focusing on personal, social and self-competencies

The program comprises different types of courses/elements:

  • The core program consists of five modules. Four modules are covering the fundamentals of management accounting, financial accounting, auditing, and taxation. The fifth module deals with research methods in accounting.
  • The program specific electives comprise up to four modules in the areas of management accounting, financial accounting, auditing, business taxation, or social studies of accounting.
  • Alternatively, students may choose up to two courses from other Master programs of the Faculty of Business and Management or of the University of Innsbruck.
  • The final element comprises the master thesis and an accompanying seminar.

Core Program

The core program has to be passed by all participants of the Master Program.
The core program consists of five compulsory modules:

First semester
  • Auditing
    Introductory module on auditing comprising fundamentals of auditing regulations and processes.
  • Business Taxation and Management Decision
    Introductory module on business taxation comprising fundamentals of tax planning and taxation under different legal forms of companies.
  • Managerial Accounting
    Introductory module on management accounting and control systems.
Second semester
  • Financial Reporting
    Introduction to financial reporting under IFRS and financial statement analysis.
Third semester
  • Research Methods
    Introduction to research methods and methodological issues in accounting research.

Program specific electives

Having completed the core program students may choose from a catalogue of program specific electives in the second and third semester. You can either specialize in one of the core competence fields of the program - managerial accounting, auditing or taxation - or aim at a broader portfolio of advanced courses.

Second semester (electives catalogue)

  • Management Control across Industries
    Management control issues in different industries.
  • Auditing according to International Standards on Auditing and Assurance Services
    International Standards on Auditing and professional standards for auditing services.
  • Tax Planning and Tax Effects
    International differences in taxation and models of tax planning and tax-based decisions.

Third semester

  • Understanding and Designing Management Control Systems
    In-depth analysis of problems of designing und using management control systems.
  • Financial Reporting and Auditing
    Project investigating selected issues in financial reporting and auditing.
  • Special Topics in Taxation
    In-depth analysis of selected issues in international tax management.
  • Special Topics in International Accounting
    In-depth analysis of selected issues in international financial reporting.
  • Interdisciplinary Perspectives on Accounting
    Introduction to interdisciplinary research on accounting in relation to organizations and society.
  • Current Topics in Management Control
    In-depth analysis of current issues in management control.
  • Case Studies in Management Control
    Solving case studies in management control, training structured problem solving and presentation competences.

Other elective courses

Other elective courses are offered during the second and/or third semester. You may either choose courses comprising up to 20 ECTS credits from any Master program of the University of Innsbruck ('individual profile') or courses from other business-related Master programs of the Faculty of Business and Management.

Master Thesis

The Master Thesis is to be completed in the fourth semester. In the Master Thesis you will demonstrate your ability to apply acquired knowledge and methods in a research-based project.

The topic of the Master thesis must be related to the content of a compulsory or elective module you have completed.

Writing the Master Thesis is accompanied by the Research Colloquium for Master Thesis where you have the opportunity to present and discuss preliminary results of your work.


The program starts on the first Monday of October.

The fall semester runs from October till the end of January/beginning of February.

The spring semester starts in early March and ends in early July.


Students may spend one semester at another academic institution abroad, either as a "non-exchange student" or at one of our partner institutions. Currently, we have exchange agreements with the following partner institutions:

  • University of Amsterdam
  • Free University Berlin
  • Stockholm University
  • Gothenburg University
  • University of Fribourg



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