Studiengang Details

MA Financial and Managerial Accounting

Fact sheet

Master, MA



Finanzwesen, Management, Rechnungswesen

Vollzeit Studium


Romana Sambo
In a technical sense, accounting provides a conceptual framework for preparing accounts and financial statements. The issues which arise in accounting are related to the difficulty of establishing a true and fair value of an enterprise and its assets, the moral basis of disclosure and discretion and the standards and laws required to satisfy the political needs of investors, employees, suppliers and other stakeholders in taking decisions broadly related to the economy. In this sense, accounting is a concept - and yet it is more than this. It is also a decisive part of a coordination mechanism and a crucially important instrument in establishing and maintaining a market-based transaction system.

Accounting measures the heartbeat of the economy!

The Master in Financial and Managerial Accounting (MA FAMA) takes an international approach to combining theory and practice in providing broad business administration skills focused on international financial reporting standards as well as on managerial accounting techniques. It concentrates on the role of information in a market economy, and especially its importance in developing sound financial systems.

To achieve the goal of skills and expertise on the level of the individual stakeholder, the FAMA Masters programme curriculum and content not only provides core knowledge on external and internal information systems, but also addresses some key integrative multi-disciplinary aspects. In addition, the programme includes a broad selection of electives on various aspects of management, ethics, law and politics to meet the specific knowledge needs beyond pure accounting.

In line with the developing cooperation between the Federal Republic of Germany and the Socialist Republic of Vietnam the programme is jointly offered by the IMB Institute of Management Berlin at the Berlin School of Economics and Law and two high ranking Vietnamese universities as:

"Study in Vietnam - Obtain a Master Degree from a German University"


The MA Financial and Managerial Accounting offers a wide range of thematic focuses.

First Academic Year

  • Advanced Financial Accounting
  • Advanced Managerial Accounting
  • International Corporate Finance
  • Data Analysis in an Accounting Context
  • Elective, e.g.
    * Business Process Management
    * Information Regulation and Supervision
    * Value Based Management
    * Political Economy of Modern Capitalism
    * Global Governance
    * Development Economics
    * Institutional Economics
    * Financial Risk Management
    * IT applications in Accounting
  • Tutorial I + II
Second academic year
  • Special Issues of Financial Accounting
  • Special Issues of Management Accounting
  • Case Study / Research Project
  • Research Methodology Seminar
  • Master's Thesis
  • Oral Assessment

Voraussetzungen / Zulassung

Application Period

Applications can be submitted at any time until 15 September for the programme starting in December.

All applicants have to send one complete application to the chosen Vietnamese university:

Banking Academy of Vietnam
International Training and Cooperation Centre (ITCC)
Ms Nguyen Thi Lan Anh
Room 104, 12 Chua Boc Street, District Dong Da
Hanoi, Vietnam


Ho Chi Minh City Open University
Office Graduate School / Room 206
Ms Nguyen Thi Bao Tran
97 Vo Van Tan Street, District 03
Ho Chi Minh City, Vietnam
E-mail: or

Short listed candidates will be invited to an interview conducted at the university where they have applied for the programme.

Admission Requirements

  • A first degree in Business or Economics (minimum of 180 credit points or a four-year Bachelor).
  • Applicants with a Bachelor in Social Sciences, Economics and Law may be admitted if they can demonstrate substantial practical experience and a solid academic basis in accounting.
  • Students with other foreign Bachelor degrees may be admitted if they are entitled to study on a Master 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 ibt 64 points, cbt 180 points, 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 close context with one of the major subjects of the study programme
  • Successfully passed application interview

  • Based on the recommendations of the Vietnamese partners, the final decision on admissions is taken by the IMB admission committee.

Kosten und Gebühren

The tuition fees for the programme at the Banking Academy of Vietnam are 7.000 Euro and the Ho Chi Minh City Open University are 6.500 Euro. The fees include:

  • All courses
  • Teaching materials (books in main subjects and readers/handouts in all courses)
  • Guest lectures
  • Master events
  • Matriculation, exam and final exam fees, service and administration costs
The fees can either be paid as a lump sum or in two instalments:


For scholarships for the MA Financial and Managerial Accounting please click here


The Master in Financial and Managerial Accounting 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 post-graduate degree awarded by a renowned German university.

It prepares students for positions as accounting and controlling specialists or executive managers in consulting or auditing firms or in international companies.

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