Master's Programme Accounting, Auditing and Taxation

 

Faculty University of Innsbruck School of Management
Duration / ECTS-Credits 4 semesters / 120 ECTS-Credits
Academic Degree
Master of Science (MSc)
Qualification Level
Master (Second Cycle)
ISCED-F 0411 Accounting and Taxation
Mode of Study
Full-Time
Study Code
C 066 976
Curriculum Information on the Curriculum (2008W)*
Admission Requirements
Relevant bachelor's degree or equivalent
Application


* 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: http://orawww.uibk.ac.at/public/lfuonline_meinestudien.studienblatt
  Section: Current Curriculum version.

University of Innsbruck Bulletins » (Click to open all University of Innsbruck Bulletins)

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
33,4
= 100%

 2

 GOOD:
 Generally good, but with some errors
45,7
 3  SATISFACTORY:
 Generally sound work with a number of substantial errors
17,2
 4  SUFFICIENT:
 Performance meets the minimum cirteria
3,7
 5  INSUFFICIENT:
 Substantial improvement necessary; requirement of further work
     
Source: Academic year 2016/2017


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).

Requirements

Relevant bachelor's resp. diploma degrees at the University of Innsbruck:

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.


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 and a minimum of 15 ECTS credits from the areas of company taxation, controlling, management accounting, financial reporting or auditing.

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 and Management Decisions

Second Semester »

10.0 ECTS-Credits: Financial Accounting
10.0 ECTS-Credits: Elective Module § 7 Para 1
10.0 ECTS-Credits: Elective Module § 7 Para 3

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

Fourth Semester »

25.0 ECTS-Credits: Master’s Thesis
5.0 ECTS-Credits: AG Research Colloquium for Master Thesis



Graphic chart »

Recommended course sequence for Master in Accounting, Auditing and Taxation


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 and Tax Effects

Elective Modules § 7, Para. 2 »

10.0 ECTS-Credits: Understanding and Designing Management Control Systems
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 § 8, Para. 1
10.0 ECTS-Credits: One module (not yet passed) out of the module according to § 8, Para. 2
10.0 ECTS-Credits: Corporate Valuation
10.0 ECTS-Credits: Information Economics
10.0 ECTS-Credits: Applied Risk Management
10.0 ECTS-Credits: Current Topics in Banking and Finance
10.0 ECTS-Credits: Financial Regulation
10.0 ECTS-Credits: Applied Behavioral Finance
10.0 ECTS-Credits: Current Topics of Information Systems, Especially Social Aspects of Information Systems
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: HRM and Organization
10.0 ECTS-Credits: Current Issues in Theory and Practice of Organizations
10.0 ECTS-Credits: Organizational Communication and Governance
10.0 ECTS-Credits: Entrepreneurship
10.0 ECTS-Credits: Marketing Performance Management
10.0 ECTS-Credits: Current Topics in Strategy & Marketing
10.0 ECTS-Credits: Creativity & Change Management
10.0 ECTS-Credits: Human Relation Management (I): Intercultural Human Resource Development
10.0 ECTS-Credits: Human Relation Management (II): Employment-Oriented Consulting
10.0 ECTS-Credits: Interdisciplinary Competences

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 the Programme (in German only)

Examination Dates (in German only)

Forms

Recognitions (in German only)

Contact and Information

Examination Office
Standort Universitätsstraße 15 Piktogramm barrierefreier Zugang

Associate Dean of Studies 
Univ.-Prof. Dipl.-Kfm. Dr. Christoph Pelger 

Dean of Studies
Univ.-Prof. Mag. Mag. Dr. Martin Messner

Information for students with disabilities