Studiengang Details

MA Financial and Managerial Accounting

Fact sheet

Master, MA



Finanzwesen, Management, Rechnungswesen

Vollzeit Studium


Ramona Sambo
Programme Manager
Hochschule für Wirtschaft und Recht (HWR) Berlin
Berlin Professional School
Badensche Str. 52
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
  • Supportive Tutorials
  • 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
  • Research Methods
  • Master's Thesis
  • Oral Assessment

Voraussetzungen / Zulassung

Application Period

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

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

Ho Chi Minh City Open University, Office Graduate School, Room 209, Ms Pham Thi Hong Anh,
97 Vo Van Tan Street, District, 03 Ho Chi Minh City, Vietnam

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

Kosten und Gebühren

The tuition fees for the programme at the Banking Academy of Vietnam are 9,000 USD and the Ho Chi Minh City Open University are 8,500 USD.


The selection committee at the DAAD has decided to furtherhin support the Master Financial and Managerial Accounting offsite programme of the Berlin School of Economics and Law (BSEL) and its partner universities in Vietnam and has provided further funds. For more details see our website.


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.

Teile diesen Studiengang