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It concentrates on the role of information in a market economy, particularly on its importance in developing sound financial systems. To achieve the goal of skills and expertise on the level of the individual stakeholder, the curriculum and content of the FAMA Master's programme not only provide core knowledge on external and internal information systems, but also address some key integrative, multidisciplinary aspects.
In addition, the programme includes a broad selection of electives on various aspects of management, ethics, law and politics, to meet specific knowledge requirements above and beyond pure accounting.
Educational organisationThe Master's programme is basically divided into two parts:
First study period - foundation courses:
Advanced Financial Accounting, Advanced Managerial Accounting, International Corporate Finance, Data Analysis in an Accounting Context, Elective (one chosen from Business Process Management, Financial Risk Management, IT-Applications in Accounting, Macroeconomics for Accountants), Tutorials I + II
The foundation courses enable students to extend their knowledge acquired during their undergraduate studies and to develop further expertise in financial and managerial accounting and related subjects. In addition, a range of additional courses are provided in electives and tutorials.
Second study period - specialisation and Master's Thesis:
Special Issues of Financial Accounting, Special Issues of Management Accounting, Elective (one chosen from Financial Systems in Developing Economies, Institutional Economics/Governance, Managerial Economics, Business Simulation/Applied Management), Research Methodology Seminar, Master's Thesis
The specialisations build on the foundation courses to provide specialised skills to meet challenges in the chosen career sector. In addition to the completion of the specialisation modules, students should complete their degree during this study period by submitting the Master's thesis and defending it in an oral exam.
All core modules are organised as blocked courses. Each module (64 contact hours) will be provided in Vietnam by German professors within the time frame of nine days (four framing weekend days, each with 11 contact hours, five working days with four hours each in the evening).
Study abroad unit(s)The Master in Financial and Managerial Accounting can be studied either at the Banking Academy of Vietnam in Hanoi or at Ho Chi Minh City Open University. In line with the developing cooperation between the Federal Republic of Germany and the Socialist Republic of Vietnam, the programme is offered jointly by the Berlin School of Economics and Law and the two Vietnamese universities.
Forms of assessmentCombined assessment in each course, one written part e.g. written exam or seminar paper, one oral part e.g. oral exam or presentation; to be chosen individually by the lecturer. Seven credit points are granted for all foundation and specialisation courses, six or seven credit points respectively are granted for the electives, five credit points are granted for the tutorials and the research methodology seminar, 25 credit points are granted for completion of the Master's thesis (including oral assessment).
Course objectivesThe programme prepares students for positions as accounting and controlling specialists or executive managers in consulting or auditing firms or in international companies.
It is primarily designed for graduates from Vietnam who have completed a career-oriented first degree (BA or BSc) and would like to study for a postgraduate degree awarded by a renowned German university.
Language requirementsApplicants must provide proof of good English language skills equivalent to a TOEFL certificate of at least 64 points (Internet-based test) or 180 points (computer-based test), IELTS overall band score 5.5, or other equivalent certificates.
- A first degree in business or economics (minimum of 180 credit points or a four-year Bachelor's degree)
- Applicants with a Bachelor's degree in social sciences, economics, and law may be admitted if they can demonstrate practical experience and a solid academic basis in accounting.
- Students with other foreign Bachelor's degrees may be admitted if they are entitled to study a Master's programme at the Vietnamese partner university and meet all other admission requirements.
- Evidence of having successfully completed undergraduate courses in financial accounting and/or managerial accounting
- Good English language skills equivalent to a TOEFL certificate of at least 64 points (iBT), 180 points (cbt), IELTS overall band score 5.5, or other equivalent certificates
- Letter of motivation with curriculum vitae in English
- One year of relevant professional experience, preferably in the context of one of the major subjects of the study programme
- Successfully passed application interview