Accounting

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Program Overview

Generally, the Master's program in Accounting aims to prepare specialized and qualified cadres in the accounting and financial fields to keep pace with global economic and financial transformations. This program focuses on providing students with modern knowledge and techniques in accounting, auditing, and financial management, with an emphasis on the new Algerian accounting and financial system, which derives its rules from International Accounting and Financial Standards (IAS/IFRS).

Specifically, this specialization aims to achieve many objectives, including but not limited to:

  • Training effective future leaders who rely on a scientific approach in managing the institutions and companies they work for or head, whether it concerns selecting financing alternatives or addressing related problems in the financial or accounting fields, etc.
  • Providing cadres, both in quantity and quality, to help Algerian institutions, in particular, adapt and adjust to the internal and external economic environment, and confront the risks they face in their internal and external surroundings.
  • Recognizing that institutions of all types and forms are the active cells of the economy and its primary driver, providing high-level academic training in various higher education institutions will enable tomorrow's leaders to activate the role of these institutions, so that they can play their assigned role in the national economy, and potentially address their internal and external problems in a timely manner, allowing these economic cells to ensure continuity, adaptation, and development.
  • Keeping students in direct contact with the latest techniques and developments in the accounting, financial, internal control, and international and local auditing standards fields, etc., to enable them to assert themselves in the job market or in the field of establishing start-up companies.
  • Enabling students holding a Master's degree in Accounting to continue their studies in the third cycle (Ph.D.) or teach at the secondary education level.
  • Equipping students with what is necessary to practice the professions of certified accountant, auditor, or chartered accountant, so that they have a strong theoretical background enabling them to continue their specialized professional training, ultimately allowing them to pursue these professions in various Algerian institutions.


Teaching Language : العربية

Curriculum Highlights

Core Courses

In this Master's program, students receive a set of foundational courses that form the basis of their specialization. These courses are covered in the first and second semesters within the core curriculum units and include:

  • International Financial Reporting Standards 1 (IFRS 1)
  • Advanced Corporate Accounting 1
  • Advanced Financial Management
  • International Auditing Standards
  • International Financial Reporting Standards 2 (IFRS 2)
  • Advanced Corporate Accounting 2
  • Sectoral Accounting 1
  • International Taxation


Advanced Topics

Advanced courses received by students in the third semester within the core curriculum units include:

  • Advanced Management Control
  • International Public Sector Accounting Standards (IPSAS)
  • Sectoral Accounting 2

In addition to these core advanced courses, the third semester also includes advanced methodological subjects such as:

  • Business Valuation
  • Corporate Governance


Admissions Information

To be eligible for this Master's program in "Accounting" at the Faculty of Economic, Commercial, and Management Sciences, students must hold a Bachelor's degree in various specializations within the Financial and Accounting Sciences discipline from Algerian universities, or any other certificate recognized as equivalent by the supervising ministry.

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