The master’s degree program in Business Accounting and Auditing gives graduates a solid preparation, and the knowledge and skills they will need to become business consultants in the following areas: administration, finance and control, auditing, company valuation and extraordinary corporate transactions, corporate governance, and tax planning. The degree program also allows them to acquire the expertise they need to enter the profession of accountant and statutory auditor.
An in-depth knowledge of corporate phenomena and management techniques, both qualitative and quantitative, can be used in small, medium-sized and large organizational contexts and in different business sectors. The combination of these skills allows for the development of operational and professional capabilities to solve problems related to tax, administrative and financial consulting for companies, auditing, tax planning, extraordinary transactions and corporate governance. In addition, students will gain experience with conceptual and methodological tools that consultants typically use and which characterize this degree program.
The degree program also includes internships at companies as well as at public, private, national, international and supranational institutions.
Employment and professional opportunities for graduates
Graduates of this degree program are trained to become professionals in business and professional consulting, as well as in auditing and consulting for the management and development of companies. There are career opportunities in the various departments of companies, consulting firms, and professional offices. The main opportunities are in consulting and auditing firms, though the degree also provides access to the national qualification procedures for the profession of accountant and auditor. In fact, the signing of special agreements with the Association of Certified Accountants and Auditors in Rome, as well as the one in Tivoli, will allow those who present a specific study plan to take advantage of a series of incentives allowing admission to the profession of certified accountant, in accordance with the Legislative Decree of June 28, 2005, no. 139. These agreements also provide for training to act as a statutory auditor of accounts, in accordance with the Legislative Decree of January 27, 2010, no. 39, and for registration in the related internship records of the Association of Certified Accountants and Auditors in Rome as well as the one in Tivoli. In addition, the curriculum gives students access to consulting firms, offices and the financial management of large companies, as well as to large professional firms that operate in this specific area.
In order to earn a master's degree, students must pass all classes and learning activities for a total of 120 credits.
First year (2016-2017)
|SIS||Advanced management controls||SECS-P/07||8|
|M086||Financial mathematics (advanced course)||SECS-S/06||8|
|SMR||Corporate governance and internal auditing||SECS-P/07||8|
|M205||Business tax law||IUS/12||6|
|M142||International accounting standards||SECS-P/07||6|
|M133||Auditing, business combinations and business ethics||SECS-P/07||8|
Second year (2017-2018)
|SK3||Advanced corporate finance||SECS-P/09||6|
|A21||Business insolvency law||IUS/04||6|
|A scelta dello studente||12|
|Per la prova finale||18|
|Ulteriori conoscenze linguistiche||4|
|Tirocini formativi e di orientamento||8|
|Altre conoscenze utili per l'inserimento nel mondo del lavoro||4|
|Total number of credits||120|
Elective courses (12 credits)
At the end of the I year, students are required to choose 2 elective courses through Web Self Service for a total of 12 credits. For more information see the guide to the compilation of study plans.
Students interested in taking advantage of the agreements with the Ordine dei Dottori Commercialisti ed Esperti Contabili di Roma including the exemption from the first bar exam to access Section A of the Albo dei Dottori Commercialisti e degli Esperti Contabili, as well as the opportunity to perform an internship during the final semester of the master’s program must select a course listed with codes SECS-P/08, SECS-P/09, SECS-P/10 or SECS-P/11 as an elective or free course.
Thesis evaluation (18 credits)
The final evaluation for master's degree programs consists of the discussion and evaluation of a dissertation written in Italian or a foreign language on a topic related to a course the student has passed an exam on.
Additional language skills (4 credits)
Business English is a required course for 4 credits. Students take the course in the II semester of the I year. For more information, contact the University Language Center.
Internship or project work (8 credits)
An internship or project is required for 8 credits. The internship or project can be performed in both the I or II year of the program. For more information contact the Career Services Office.
Students interested in taking advantage of the agreement between LUISS Guido Carli and the Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma regarding final-semester internship must follow the steps outlined by the Department in order to earn 8 curricular internship credits.
Additional skills for the job market (4 credits)
An Ethics, Responsibility and Sustainability workshop is required for 4 credits. More information will be provided during seminars, notices and email during the I semester of the I year. For more information contact the ERS Lab.
Agreement with Associazione Italiana Revisori Contabili (ASSIREVI)
Students enrolled in Business Accounting and Auditing can take advantage of the University's agreement with the Associazione Italiana Revisori Contabili (ASSIREVI), including access to professional apprenticeships for the most promising students (minimum GPA 27/30, less than 26 years of age, enrolled in their II year of the program in 2016-2017).
The program has one obligatory course in English:
- Advanced corporate finance
All credits obtained and registered within the winter exam session are taken into account when calculating an applicant’s score for the selection for international exchange programs, except for the credits obtained from other activities (altre attività), internships, soft skills, workshops and seminars. Only the credits obtained through curricular courses and language exams taken at LUISS will be considered. Extracurricular courses (corsi liberi) are never included in the credit count.