Master's Programme in Accounting, Auditing and Taxation

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 2022)
University of Innsbruck Bulletin May 4 2022, Issue 40, No. 459
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:

Starting in academic year 2015/2016 qualitative admission requirements will be additionally reviewed »

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.

Proof of general university entrance qualification:

The general university entrance qualification for admission to a master's programme must be proven by the completion of a subject-related bachelor's programme, another subject-related programme of at least the same higher education level at a recognised domestic or foreign post-secondary educational institution, or a program defined in the curriculum of the master's programme. To compensate for significant differences in subject matter, supplementary examinations (maximum 30 ECTS credits) may be prescribed, which must be taken by the end of the second semester of the master's programme. The rectorate may determine which of these supplementary examinations are prerequisites for taking examinations provided for in the curriculum of the master's programme.

In the course of the proof of the general university entrance qualification, the completion of the following core areas within the framework of the completed bachelor's degree programme shall be examined in any case:

100 ECTS-Credits Core Area: Economic Subjects, therefrom 50 ECTS-Credits Core Area: Business

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).

First Semester »

10.0 ECTS-Credits: Management-Accounting
10.0 ECTS-Credits: Auditing
10.0 ECTS-Credits: Company Taxation

Second Semester »

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

Third Semester »

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

Fourth Semester »

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

Graphic chart »

Studienverlauf_ MA Accounting-Auditing-and-Taxation_Stand 01.10.2019_en

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

PhD Programme Management

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	34.4	= 100%
2	GOOD: Generally good, but with some errors	45.1
3	SATISFACTORY: Generally sound work with a number of substantial errors	17.2
4	SUFFICIENT: Performance meets the minimum criteria	3.3
5	INSUFFICIENT: Substantial improvement necessary; requirement of further work

December 2021

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)

Guidelines for electronic submission and publication of academic theses and Instruction

Examination Dates (in German only)