Immagine
Accounting, Control and Finance
LM-77 Scienze economico-aziendali
The two-year degree program with two majors, AFC - Aziendale and AFC - Professionale, combines academic excellence with managerial skills and access to the LUISS network to prepare students for careers in administration, control and finance.
The course is offered in Italian only.
Heightened awareness of business issues and management techniques, from both the qualitative and quantitative points of view, can be useful to organizations of all sizes in all sectors. A combination of these areas of knowledge allows students to develop operational and professional skills to strategically manage problems that regularly arise in administration, finance and business control.
The course focuses on, but is not limited to: national and international accounting, writing a consolidated budget, tax planning, control system creation, and measuring performance. Particular attention is devoted to extraordinary financial management, internal and external auditing, and corporate governance themes.
The degree program also includes an internship period with businesses as well as public and private institutions both in Italy and around the world.
Study plan
AFC - AZIENDALE
I - Academic year (2022-2023)
First semester
| Code | Course | SSD | Credits | Professor |
|---|---|---|---|---|
| M267 | CORPORATE LAW AND CAPITAL MARKETS | IUS/04 | 6 | |
| M409 | PARTENARIATI PUBBLICO-PRIVATI PER INVESTIMENTI E SERVIZI | SECS-P/01 | 6 | |
| M266 | QUANTITATIVE METHODS FOR THE ENTERPRISE | SECS-S/06 | 8 | |
| M410 | SCENARI MACROECONOMICI INTERNAZIONALI | SECS-P/01 | 6 |
Second semester
| Code | Course | SSD | Credits | Professor |
|---|---|---|---|---|
| M170 | ADVANCED CORPORATE FINANCE | SECS-P/09 | 8 | |
| M205 | BUSINESS TAX LAW | IUS/12 | 8 | |
| SMR | CORPORATE GOVERNANCE AND INTERNAL AUDITING | SECS-P/07 | 6 | |
| M142 | INTERNATIONAL ACCOUNTING STANDARDS | SECS-P/07 | 6 | |
| ABBM142 | INTERNATIONAL ACCOUNTING STANDARDS | SECS-P/07 | 6 |
II - Academic (2023-2024)
First semester
| Code | Course | SSD | Credits | Professor |
|---|---|---|---|---|
| M289 | BUSINESS FINANCE TOOLS | SECS-P/11 | 6 |
|
| M287 | CORPORATE TRANSACTIONS AND BUSINESS VALUATION | SECS-P/07 | 6 |
|
| M288 | PLANNING AND CONTROL | SECS-P/07 | 8 |
|
| Additional credits | Credits |
|---|---|
| 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 |
Students must choose their majors at the end of the I year of studies through Web Self Service.
Majors will only be activated if a minimum number of students have registered.
Elective courses (12 credits) At the end of the I year, students must choose two courses from the list of electives to obtain 12 credits.
Students interested in taking advantage of the university’s agreement with the Ordine dei Dottori Commercialisti ed Esperti Contabili di Roma, which exempts them from the first bar exam to access Section A of the Albo dei Dottori Commercialisti e degli Esperti contabili, as well as the possibility to perform an internship during the final semester of the master’s degree program, must have:
- a bachelor’s degree codified under L18 –Economics and Business Management or L33 – Economics
- obtained the credits listed in article I of the agreement (in the case of students from the bachelor’s program in Economics and Management, a course with code SECS-P/07)
- chosen – in order to fulfill the requirements of article 3 of the agreement – as an elective or free course:
- Those registered for AFC – Aziendale, must choose a course with one of the following codes IUS/04; IUS/05; IUS/12; IUS/15; IUS/17
- Those registered for AFC – Professionale must choose a course with one of the following codes SECS-P/08, SECS-P/09, SECS-P/10 o SECS-P/11
Foreign language skills (4 credits) Students must register for the four-credit Business English course, to be taken during the II semester of the I year. More information
Internship or Project Work (8 credits) Students must also register for an internship or project work worth 8 credits. Students may also perform the internship or project during the first year of studies. For more information, contact the Career Services Office or read more about the Project Work network.
Students interested in taking advantage of the agreement between Luiss University and the Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma, allowing students exemption from the bar exam to enter sections A and B of the Albo dei Dottori Commercialisti e degli Esperti Contabili, students must select a course with code SECS-P/07 as an elective or free course.
Students registed for the master’s degree program in Accounting, Control and Finance, interested in taking advantage of the internship agreement with Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma, and in performing a one-semester internship during the final year of studies, must, in addition to choosing one of the aforementioned courses, must follow the official procedure to receive credits for the internship (8 credits).
Additional skills for the workplace (4 credits)
During the freshers Week students will take part to the Learning Innovation Activities. These activities are designed for the students to get to know Luiss. Students will meet important practitioners to reflect on important themes: diversity, ethics, the importance of socio-emotional sensibility in interpersonal relations, the importance of personal purpose in the professional and individual life. The idea behind the project is to connect personal and professional life and learn from experienced practitioners. Students will develop several skills such as: team-work, project management, communications and organizational skills, and digital skills.
Final exam The final exam (18 credits) for master’s degree students includes preparing and defending a thesis written in Italian or another language on a topic related to a course taken during the student’s years of study.
For selection purposes (Exchange Programs, Double Degrees, Structured Partnerships) account will be taken of all credits earned and recorded by the end of the winter exam session (including credits earned from internships, languages, seminars, soft skills, summer schools, courses brought forward, etc.). Credits earned from additional courses (corsi liberi) will not count.
AFC - PROFESSIONALE
I - Academic year (2022-2023)
First semester
| Code | Course | SSD | Credits | Professor |
|---|---|---|---|---|
| M267 | CORPORATE LAW AND CAPITAL MARKETS | IUS/04 | 6 | |
| M409 | PARTENARIATI PUBBLICO-PRIVATI PER INVESTIMENTI E SERVIZI | SECS-P/01 | 6 | |
| M266 | QUANTITATIVE METHODS FOR THE ENTERPRISE | SECS-S/06 | 8 | |
| M410 | SCENARI MACROECONOMICI INTERNAZIONALI | SECS-P/01 | 6 |
Second semester
| Code | Course | SSD | Credits | Professor |
|---|---|---|---|---|
| M170 | ADVANCED CORPORATE FINANCE | SECS-P/09 | 8 | |
| M205 | BUSINESS TAX LAW | IUS/12 | 8 | |
| SMR | CORPORATE GOVERNANCE AND INTERNAL AUDITING | SECS-P/07 | 6 | |
| M142 | INTERNATIONAL ACCOUNTING STANDARDS | SECS-P/07 | 6 | |
| ABBM142 | INTERNATIONAL ACCOUNTING STANDARDS | SECS-P/07 | 6 |
II - Academic (2023-2024)
First semester
| Code | Course | SSD | Credits | Professor |
|---|---|---|---|---|
| M133 | AUDITING, BUSINESS COMBINATIONS AND BUSINESS ETHICS | SECS-P/07 | 8 |
|
| A21 | BUSINESS INSOLVENCY LAW | IUS/04 | 6 |
|
| M287 | CORPORATE TRANSACTIONS AND BUSINESS VALUATION | SECS-P/07 | 6 |
|
| Additional credits | Credits |
|---|---|
| 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 |
Students must choose their majors at the end of the I year of studies through Web Self Service.
Majors will only be activated if a minimum number of students have registered.
Elective courses (12 credits) At the end of the I year, students must choose two courses from the list of electives to obtain 12 credits.
Students interested in taking advantage of the university’s agreement with the Ordine dei Dottori Commercialisti ed Esperti Contabili di Roma, which exempts them from the first bar exam to access Section A of the Albo dei Dottori Commercialisti e degli Esperti contabili, as well as the possibility to perform an internship during the final semester of the master’s degree program, must have:
- a bachelor’s degree codified under L18 –Economics and Business Management or L33 – Economics
- obtained the credits listed in article I of the agreement (in the case of students from the bachelor’s program in Economics and Management, a course with code SECS-P/07)
- chosen – in order to fulfill the requirements of article 3 of the agreement – as an elective or free course:
- Those registered for AFC – Aziendale, must choose a course with one of the following codes IUS/04; IUS/05; IUS/12; IUS/15; IUS/17
- Those registered for AFC – Professionale must choose a course with one of the following codes SECS-P/08, SECS-P/09, SECS-P/10 o SECS-P/11
Foreign language skills( 4 credits) Students must register for the four-credit Business English course, to be taken during the II semester of the I year. More information
Internship or Project Work (8 credits) Students must also register for an internship or project work worth 8 credits. Students may also perform the internship or project during the first year of studies. For more information, contact the Career Services Office or read more about the Project Work network.
Students interested in taking advantage of the agreement between Luiss University and the Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma, allowing students exemption from the bar exam to enter sections A and B of the Albo dei Dottori Commercialisti e degli Esperti Contabili, students must select a course with code SECS-P/07 as an elective or free course.
Students registed for the master’s degree program in Accounting, Control and Finance, interested in taking advantage of the internship agreement with Ordine dei Dottori Commercialisti e degli Esperti Contabili di Roma, and in performing a one-semester internship during the final year of studies, must, in addition to choosing one of the aforementioned courses, must follow the official procedure to receive credits for the internship (8 credits).
Additional skills for the workplace (4 credits)
During the freshers Week students will take part to the Learning Innovation Activities. These activities are designed for the students to get to know Luiss. Students will meet important practitioners to reflect on important themes: diversity, ethics, the importance of socio-emotional sensibility in interpersonal relations, the importance of personal purpose in the professional and individual life. The idea behind the project is to connect personal and professional life and learn from experienced practitioners. Students will develop several skills such as: team-work, project management, communications and organizational skills, and digital skills.
Final exam The final exam (18 credits) for master’s degree students includes preparing and defending a thesis written in Italian or another language on a topic related to a course taken during the student’s years of study.
For selection purposes (Exchange Programs, Double Degrees, Structured Partnerships) account will be taken of all credits earned and recorded by the end of the winter exam session (including credits earned from internships, languages, seminars, soft skills, summer schools, courses brought forward, etc.). Credits earned from additional courses (corsi liberi) will not count.