Master's Programme Accounting, Auditing and Taxation
| Faculty | Faculty of Business and Management |
| Duration / ECTS-Credits | 4 semesters / 120 ECTS-Credits |
| Academic Degree |
Master of Science (MSc) |
| Qualification Level |
Master (Second Cycle) ISCED-11: Level 7, EQF/NQF: Level 7 |
| ISCED-F | 0411 Accounting and Taxation |
| Mode of Study |
Full-Time |
| Study Code |
UC 066 976 |
| Curriculum | Information on the Curriculum (2008W)* |
| Language of Instruction | German |
| Admission Requirements |
Relevant bachelor's degree or equivalent and Language Certificates |
| Application | It is recommended to commence the programme in the winter semester in order to avoid study delays. |
* Information on the Curriculum (2008W)
The complete version of the curriculum reflects the currently valid version of the curriculum. It is for informational purposes only and is not legally binding. The legally binding version of the curriculum, including any amendments, may be found in the University of Innsbruck Bulletins.
In order to determine which version of the curriculum is applicable in your case, see the Catalogue of Studies,
available at: https://lfuonline.uibk.ac.at/public/lfuonline_meinestudien.studienblatt
Section: Current Curriculum version.
University of Innsbruck Bulletins » (Click to open all University of Innsbruck Bulletins)
- English version of the Curriculum (from October 1 2019)
- University of Innsbruck Bulletin December 18, Issue 10, No. 140 (Equivalence list)
- University of Innsbruck Bulletin June 28 2019, Issue 65, No. 568 (modification of the curriculum)
- University of Innsbruck Bulletin February 13 2019, Issue 15, No. 264 (modification of the curriculum)
- University of Innsbruck Bulletin July 26 2018, Issue 60, No. 595 (Equivalence list)
- English version of the Curriculum (from October 1 2018)
- University of Innsbruck Bulletin February 15 2018, Issue 14, No. 201 (modification of the curriculum)
- English version of the Curriculum (from Ocotber 1 2014)
- University of Innsbruck Bulletin September 10 2014, Issue 46, No. 651 (Equivalence list)
- University of Innsbruck Bulletin June 18 2014, Issue 31, No. 508 (amendment of the curriculum)
- University of Innsbruck Bulletin June 2 2014, Issue 23, No. 391 (modification of the curriculum)
- University of Innsbruck Bulletin May 4 2007, Issue 51, No. 225
- English version of the Curriculum
Requirements
Relevant bachelor's resp. diploma degrees at the University of Innsbruck:
- Bachelor's Programme Economy, Health and Sports Tourism
- Bachelor's Programme Management and Economics
- Bachelor's Programme Sports Management
- Diploma Programme International Economic and Business Studies
Knowledge of accounting and the ability to solve problems in this area required for
understanding the content of this curriculum.
It is assumed that this knowledge has been attained, if a student has positively completed 15 ECTS credits in principles of financial and management accounting respectively from the areas of company taxation, controlling, management accounting, financial reporting or auditing.
Criteria for the determination of equivalence:
Admission to the master's degree programme may also be possible if a student has completed a bachelor's degree in a relevant related field. As part of the determination of equivalence, the following core areas of the completed bachelor's degree programme (without taking the bachelor's thesis into account) will be assessed:
- 100 ECTS-Credits Core Area: Economic Subjects, therefrom 50 ECTS-Credits Core Area: Business
In the event that equivalence has been established in principle but with certain qualifications missing for full equivalence, supplemental examinations may be required. These examinations must be completed during the master degree programme.
Recommended Course Sequence
The exemplary course sequence given below is recommended for full-time students beginning their study programme in the winter semester. The table shows one possible course sequence for the bachelor's programme and is not compulsory. Delays resulting from repeated examinations are not taken into account.
The standard duration of the study programme is 4 semesters or 120 ECTS-Credits, whereby according to the Universities Act of 2002, a workload of 1,500 (real) hours per academic year must be fulfilled, corresponding to 60 ECTS-Credits (one ECTS-Credit is equivalent to a workload of 25 hours).
10.0 ECTS-Credits: Management-Accounting
10.0 ECTS-Credits: Auditing
10.0 ECTS-Credits: Company Taxation
10.0 ECTS-Credits: Accounting
10.0 ECTS-Credits: Elective Module § 7 Para 1
10.0 ECTS-Credits: Elective Module § 7 Para 3 or Elective Modul § 7 Para 4
10.0 ECTS-Credits: Research Methods
10.0 ECTS-Credits: Elective Module § 7 Para 2
10.0 ECTS-Credits: Elective Module § 7 Para 3 or Elective Modul § 7 Para 4
2.5 ECTS-Credits: AG Research Colloquium for Master Thesis
20.0 ECTS-Credits: Master's Thesis
7.5 ECTS-Credits: Conception of the Master's Thesis
Elective Modules § 7, Para. 1 »
10.0 ECTS-Credits: Management Control Across Industries
10.0 ECTS-Credits: Auditing according to International Standards on Auditing and Assurance Services
10.0 ECTS-Credits: Tax Planning
Elective Modules § 7, Para. 2 »
10.0 ECTS-Credits: Understanding and Designing Management
10.0 ECTS-Credits: Financial Reporting and Auditing
10.0 ECTS-Credits: Special Topics in Taxation
10.0 ECTS-Credits: Special Topics in International Accounting
10.0 ECTS-Credits: Interdisciplinary Perspectives on Accounting
10.0 ECTS-Credits: Current Topics in Management Control
10.0 ECTS-Credits: Case Studies in Management Control
Elective Modules § 7, Para. 3 »
10.0 ECTS-Credits: One module (not yet passed) out of the module according to § 7, Para. 1 an § 7, Para 2
Elective Modules § 7, Para. 4 »
10.0 ECTS-Credits: One module (not yet passed) out of the module according to § 7, Para. 1
10.0 ECTS-Credits: One module (not yet passed) out of the module according to § 7, Para. 2
5.0 ECTS-Credits: Corporate Valuation
5.0 ECTS-Credits: Information Economics
5.0 ECTS-Credits: Applied Risk Management
5.0 ECTS-Credits: Current Topics in Banking and Finance
5.0 ECTS-Credits: Financial Regulation
5.0 ECTS-Credits: Applied Behavioral Finance
10.0 ECTS-Credits: Current Topics of Information Systems, Especially Digital Society
10.0 ECTS-Credits: Ethics in Organizations
10.0 ECTS-Credits: Art, Culture, and Expert Organizations
10.0 ECTS-Credits: One module (not yet passed) out of the module according to § 8, Para. 1
10.0 ECTS-Credits: Gender, Work and Organization
10.0 ECTS-Credits: to be updated shortly
10.0 ECTS-Credits: Current Issues in Theory and Practice of Organizations
10.0 ECTS-Credits: Corporate Communication and Governance
10.0 ECTS-Credits: Entrepreneurship
10.0 ECTS-Credits: Marketing Performance Management
10.0 ECTS-Credits: Current Topics in Strategy and Marketing
10.0 ECTS-Credits: Creativity and Change Management
5.0 ECTS-Credits: Human Relation Management (I): Intercultural Human Resource Development
5.0 ECTS-Credits: Human Relation Management (II); Employment-Oriented Consulting
10.0 ECTS-Credits: Individual Focus Modules
Qualification Profile and Skills
The Master's Programme Accounting, Auditing and Taxation is grouped among the social and economic sciences. It provides in-depth social and scientific qualifications for vocational activities requiring the application of scientific knowledge and methods. The programme is held primarily in German; good knowledge of English and German are prerequisites.
As an academic degree programme, its key goal is to convey theory, methods and instruments of the social and economic sciences, in particular of management accounting and controlling, business taxation as well as accounting and auditing. The modules of the Master's Programme Accounting, Auditing and Taxation go beyond subject-specific competences by also promoting extracurricular social skills.
The goal of the master's programme is to provide graduates analytic and problem-solving skills based on scientific theories and methods for academic and practical applications. This competence enables graduates to treat scientific problems independently, to assess scientific knowledge and apply it in new and research-oriented contexts, and to pursue further academic studies in a doctoral programme.
Expected Learning Outcomes
Graduates possess specialized skills in the areas of accounting, auditing, taxation and controlling. They are able to apply their skills to solve problems in organizational contexts. Moreover, they are able to reflect on organizational circumstances critically and to assess the advantages and disadvantages of various approaches.
Future Prospects: Occupational Profiles and Career Opportunities
The Master's Programme Accounting, Auditing and Taxation is intended for highly qualified students who aspire to positions in corporate finance and accounting or to a career in auditing or tax consultation. The master's programme also fulfills the requirements for a doctoral programme and for activities in national and international research institutions. Networking relationships with universities abroad and contacts with leading companies ensure the permanent transfer of knowledge and experience.
Postgraduate and further Studies at the University of Innsbruck
Information about examination regulations, assessment and grading
Examination regulations
The examination regulation is an integral part of the curriculum, detailed information can be found under the paragraph examination regulations.
Description of the applied grading system (including the grade distribution table) »
The grade distribution table is a statistical representation of the distribution of all successfully completed examinations in a given programme of study or subject (based on all registered students for the programme or subject). The grade distribution table is updated in regular intervals.
| Austrian grading scheme |
Definition |
%-age |
||
| 1 | EXCELLENT: Outstanding performance |
34.3 |  |
= 100% |
|
2 |
GOOD: Generally good, but with some errors |
44.9 | ||
| 3 | SATISFACTORY: Generally sound work with a number of substantial errors |
17.4 | ||
| 4 | SUFFICIENT: Performance meets the minimum criteria |
3.4 | ||
| 5 | INSUFFICIENT: Substantial improvement necessary; requirement of further work |
Overall classification of the qualification
Not applicable
Explanation: An overall classification (mit Auszeichnung bestanden/pass with distinction, bestanden/pass, nicht bestanden/fail) – is awarded only for examinations that conclude a programme of study and consist of more than one subject (an examination of this type is not specified in the curriculum of this programme of study).
Information about the Programme (in German only)
Examination Dates (in German only)
- On-campus exams at the Faculty of Business and Management in times of COVID19
- ONLINE-Registration for modules
- Registration dates and information on the computer registration
Forms
- Application for the Master's Thesis AND Supplementary Sheet
- Assessment of the compulsory module: Preparation of the Master’s Thesis
- Declaration of Academic Honesty (in German only)
- To block a thesis (in German only)
Recognitions (in German only)
Contact and Information
Examination Office
Standort Universitätsstraße 15 
Associate Dean of Studies
Univ.-Prof. Dipl.-Kfm. Dr. Christoph Pelger
Dean of Studies
Univ.-Prof. Mag. Mag. Dr. Martin Messner