Master in International Accounting, Audit & Control Program

This course deals with the underlying fundamentals of financial reporting, the factors that affect accounting standard-setting, and the mechanics of accounting for events and transactions that have an economic effect on single-entity firms. Its focus is to give participants an understanding of the preparation of financial statements.

This course gives participants the background to evaluate trends in a company’s performance over several measurement periods and to compare the performance of different companies over a given period. It covers in depth the financial analysis techniques based on financial reports.

This course provides a more thorough understanding of financial reporting and extends its fundamentals to consolidation for multi-establishment firms. Starting from the International Financial Reporting Standards (IFRS), participants will be able to apply their knowledge and skills and to exercise professional judgment when applying and evaluating financial reporting principles and practices in a range of business contexts and situations.

This course provides all the tools needed to understand the nature and rigor of management consulting and to apply its processes.

By the end of the course, students should be able to:

Identify the characteristics and features of the consulting sector with a view to future employment

Recognize, analyze and negotiate consulting opportunities

Demonstrate problem-solving, design and other analytical skills

Acquire skills covering the overall consulting process

Apply the economics of management consulting to set rates and compensate consultants

Generate insights leading to meaningful conclusions and recommendations

This course aims to strengthen participants’ ability to anticipate, analyze and respond appropriately to the ethical issues faced by managers and employees alike.

It covers personal integrity, the internal and external contexts of globalized businesses, ethics in strategy and global standards for competition.

This course introduces participants to forensic accounting and its role in society.

It covers examples of legal systems and regulations that affect forensic accounting, and introduces some of the available resources and technology.

This course examines how accounting and reporting practices can capture and communicate sustainability impacts and support their management. Participants explore key concepts such as sustainability, accountability and materiality, while critically assessing current developments in sustainability and non-financial reporting.

The course also covers sustainability assurance processes, the evaluation of assurance reports and the integration of environmental and social considerations into accounting practice.

Particular attention is paid to how accounting shapes the relationship between sustainability and financial performance. This enables participants to formulate informed recommendations in social and environmental accounting, and to respond to the discipline’s ongoing transformation toward greater transparency, responsibility and stakeholder accountability.

This course examines the principles, processes, tools and methods of project management, with an emphasis on planning, scheduling, budgeting, problem-solving and resource allocation. Participants evaluate the economic, organizational and operational factors that influence project success, and apply analytical skills to manage projects effectively.

The course also integrates sustainability into project management practice by exploring Green Project Management approaches, responsible leadership and methods for reducing environmental and social impacts while improving resource efficiency. Participants build a strong foundation in ethical and sustainable project leadership and engage with current trends and best practices in the discipline.

This course provides an introduction to business finance, covering issues of corporate financial management and investments. Its primary objective is to provide a framework, concepts and tools for analyzing financial decisions based on the fundamental principles of modern financial theory.

This course provides students with the knowledge and critical perspectives needed to address the sustainability and ethical challenges facing organizations in a rapidly changing global environment.

The first part of the course introduces major sustainability issues affecting businesses, including:

Climate change

Biodiversity loss

Social justice

Labor conditions

Global supply chains

Students explore key concepts, frameworks, tools, and standards for assessing environmental, social, and governance (ESG) impacts, and how organizations can rethink their strategies and redesign their business models to support sustainability transitions. Throughout the course, they reflect critically on ecological limits, stakeholder responsibilities, and the ethical role of business in advancing sustainable development.

The second part of the course is devoted to program-specific applications tailored to the needs of each master’s program.

By the end of the course, students will be able to critically evaluate sustainability and ethical challenges, apply relevant ESG frameworks and ethical reasoning to organizational decision-making, and propose practical solutions that contribute to sustainable business practices.

Credited language courses for all levels are included in the program. French is mandatory for all non-French-speaking students.

Native French-speaking students can choose another language (Chinese, Spanish, German; list subject to change).

Businesses are emphasizing the power of data analytics to support decision making, and visualization is a crucial tool for data analytics professionals. Being able to turn data into visualizations that convey useful information and effectively support decisions is a valuable skill.

In this course, participants learn the basic principles and techniques of data visualization, with hands-on experience using visualization software (Tableau) for data analysis and decision making.

Class exercises and a semester project give them the opportunity to apply foundational design and visualization skills to create a data story that effectively and efficiently illustrates their analysis, conclusions and recommendations in an interactive, visual format that assists decision making.

This course introduces audit assignments and discusses concepts such as the need for auditors and auditor independence. It then moves on to audit regulations, the audit process itself and the business risk approach.

Participants assess whether financial reports give a true and fair view on the basis of substantive testing procedures, and discuss year-end cut-off, provisions and contingencies.

This course deals with the conceptual models and physical implementation of accounting information systems. These systems are studied from an accounting cycle perspective, with emphasis on the nature and relevance of accounting internal controls and on the relationship between accounting systems and the functional areas of accounting.

Using contemporary information technology, participants analyze, design and implement accounting systems together with the relevant internal control structures.

This course builds on the concepts covered in management accounting and intensifies the focus on decision-making. It introduces participants to an economics-based framework for understanding the use of accounting data for decision-making and control in organizations. The course aims to develop an analytical and critical mindset toward relevant management accounting practices.

This course introduces participants to the elements of management accounting used to make and support decisions. It covers the nature, source and purpose of cost accounting, as well as the costing techniques used in business. It also discusses budgeting, standard costing and variance analysis as essential tools for planning and controlling business costs.

This course is an intensive review of some of the topics covered by the CMA® certification. It prepares participants for topics from Part 1 or Part 2 of the examination, building on the program’s regular classes with a “condensed” approach that helps them prepare for the certification efficiently and effectively.

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In this course, participants develop the skills needed to analyze and quantify relationships among economic and business variables. They learn to interpret estimation results, make informed predictions and apply statistical theory to assess the reliability of empirical findings.

The course also addresses common problems that arise in econometric estimation and introduces methods to mitigate them, enabling participants to produce more robust analyses and draw sound conclusions from quantitative evidence.

This course introduces the application of econometric methods to financial, economic and accounting data. Participants use linear regression analysis to identify relevant explanatory factors, estimate models robustly and interpret the results from both a statistical and a financial perspective.

The course also examines the properties of financial time series and develops participants’ ability to adjust models, produce reliable forecasts where appropriate and conduct elementary hypothesis testing. Emphasis is placed on the practical analysis of real-world data and on drawing sound economic and financial conclusions from econometric evidence.

This course provides the theoretical framework needed to understand the key internal and external governance mechanisms within firms: ownership structure, board of directors, managerial incentives and corporate debt. Participants will also learn how different situations affect the governance of the firm and understand the current regulation.

This course provides a comprehensive understanding of the key concepts and rules governing VAT, direct corporate taxes and international tax principles. Participants will explore the complexity and hierarchy of international tax rules, including the concept of soft law. The course covers tax treaties and their important definitions, such as “permanent establishment.”

It also highlights the ongoing global changes in international tax, focusing on transparency and combating aggressive tax practices, and gives insights into significant tax cases between the European Union and the United States. Furthermore, it examines the role of a Tax Director within an international company’s organization and their interaction with other finance functions.

Participants will be trained in transfer pricing techniques suited to their organization and learn to think strategically about implementing tax planning strategies from a global perspective to maximize after-tax returns.

Participants choose one elective of 2 ECTS from the following list:

Data Analysis in Python

SAP for Business Process Management

Professional Seminar Series

This course equips students with the knowledge and skills required to investigate complex organizational challenges through rigorous research methods. Students learn to identify and analyze business problems, select and apply appropriate research methodologies, and critically engage with academic and professional sources to build robust, evidence-based knowledge.

Emphasis is placed on developing creative solutions to organizational issues and communicating research findings effectively through clear, persuasive, and professional presentation techniques. The course combines a common foundation in research methods with program-specific applications that reflect the research needs and practices of each master’s program.

By the end of the course, students will be able to design and conduct methodologically sound research that supports informed decision-making in organizational and business contexts.

The Career Program aims to help IÉSEG students build and implement their career plan in line with their aspirations, skills and the socio-economic reality of the market.

The objective is to facilitate their integration into the job market, in an environment that allows them to develop personally and professionally.

All students benefit from a credited program tailored to their track or major, taught by a dedicated team of experienced professionals. The Career Program includes collective credited courses, digital resources, and on-demand coaching provided by the Career team for those who need additional support.

A cycle of thematic events fosters connections with companies and helps students build their professional networks. Our teaching approach blends various methods, including digital modules, interactive and blended learning, coaching, peer-to-peer learning, learning by doing, live scenarios, debriefing, and reflection, in line with IÉSEG’s teaching and learning strategy.

Credited language courses for all levels are included in the program. French is mandatory for all non-French-speaking students.

Native French-speaking students can choose another language (Chinese, Spanish, German; list subject to change).

This course deals with the conceptual models and physical implementation of accounting information systems. These systems are studied from the perspective of the accounting cycle, emphasizing the nature and relevance of internal accounting controls and the relationship of accounting systems to the functional areas of accounting.

Using contemporary information technology, participants analyze, design and implement accounting systems along with the relevant internal control structures.

This course provides a sound understanding of a global IT audit framework and introduces advanced data analytics techniques.

By the end of the course, students should be able to:

Carry out a preliminary evaluation of the risks related to an information system

Assess the risks related to system security, system adaptability, the business continuity plan and access management

Evaluate how well information system risks are covered, using the appropriate criteria

Prepare relevant recommendations based on the identified risks

Simulate an IT audit interview in a real business context

Identify advanced data analytics techniques through real-life examples (clustering, link analysis, tag clouds, text mining, etc.)

Distinguish the main steps of a forensic data analytics approach and select the right use for each situation

Define the right questions from the available data, collect and pre-process data, and review model estimates and their interpretation

Use basic methods available in data analytics software such as R

This course provides participants with the skills to identify and manage the distinct stages of economic control in R&D and innovation projects. By understanding how these stages differ, they learn to adapt economic management tools to the nature of each project. The course equips them to foster innovation within their companies, using tailored economic management techniques to drive strategic success and organizational growth.

This course develops participants’ skills in modeling complex business questions and assessing their financial impact. Participants strengthen their financial modeling abilities and learn to incorporate probability distributions and run Monte Carlo simulations. They also gain expertise in identifying distribution patterns in historical data to build predictive models for decision-making.

In addition, participants learn to present their analyses effectively to decision-makers, positioning themselves as valuable experts and internal consultants. By the end of the course, they will have acquired beginner to intermediate proficiency in Palisade’s “@Risk” software for Monte Carlo simulations.

This course equips students with the knowledge and skills required to investigate complex organizational challenges through rigorous research methods. Students learn to identify and analyze business problems, select and apply appropriate research methodologies, and critically engage with academic and professional sources to build robust, evidence-based knowledge.

Emphasis is placed on developing creative solutions to organizational issues and communicating research findings effectively through clear, persuasive, and professional presentation techniques. The course combines a common foundation in research methods with program-specific applications that reflect the research needs and practices of each master’s program.

By the end of the course, students will be able to design and conduct methodologically sound research that supports informed decision-making in organizational and business contexts.

This course gives participants an in-depth understanding of entrepreneurship, new business development, and business plan writing.

Through lectures, testimonials, fieldwork, and group assignments, participants are confronted with the how, where, when, with whom, and why of starting and developing new business activities.

As part of an international and multicultural team, participants work on an operational business plan with one of two aims:

The creation of a new venture (NVC track)

The acceleration of new business for an already established SME (NBD track)

The course thus goes beyond theory: hands-on experience is gained through out-of-class fieldwork covering all steps of the entrepreneurial decision-making process, for example idea generation, feasibility analysis, industry study, market analysis, marketing plan, production plan, product development, and financial statements.

In doing so, participants acquire entrepreneurial knowledge and behaviors that support innovative solutions and new value creation.

This course equips students with the analytical tools and strategic perspective to understand how geopolitical dynamics impact global business environments. Through an interdisciplinary approach, students explore the influence of political risk, international relations, and global power shifts on trade, investment, supply chains, and corporate strategy.

Emphasis is placed on real-world cases and interactive discussions to help students assess geopolitical risk and adapt business decisions accordingly. By the end of the course, participants will be able to integrate geopolitical thinking into strategic planning, enabling responsible and resilient decision-making in complex international contexts.

Particular attention is given to the social impact of geopolitical shifts, encouraging students to consider how business decisions can promote inclusive growth, ethical practices, and long-term societal resilience.

This is a modular, asynchronous course designed to give participants a comprehensive and integrated understanding of AI and its transformative impact on business strategy. Bridging technical knowledge and strategic insight, the course guides learners through a rich curriculum that explores how AI drives innovation, enhances operational efficiency, and creates sustainable competitive advantages.

The learning journey culminates in real-world case studies that demonstrate how leading organizations have successfully integrated AI into their strategies, operations, and innovation processes. These examples provide actionable insights and help bridge theory and practice.

Crucially, the course also addresses the broader societal and environmental impacts of AI, placing ethical, ecological, and workforce considerations at the heart of strategic decision-making. By the end of the course, participants will understand not only how AI works, but also how to deploy it responsibly and strategically for long-term business success in complex, dynamic environments.

Creativity is one of the critical components of an organization’s ability to survive and thrive in today’s competitive and dynamic markets. This course gives participants a rich understanding of how creativity can be fostered and managed in a work setting.

They will acquire knowledge of the various theoretical conceptualizations of creativity (how to define it), its antecedents (what makes you and others more creative) and its outcomes (what impact it has), as well as of design thinking techniques and tools to lead teams through the creative journey.

Here are some of the questions we will address:

How do creative ideas happen?

How can we foster our creativity and the creativity of those around us?

What are the paths of creative development of individuals who succeed in their creative endeavors?

What are the implications for fostering and managing creativity in the workplace?

What are the obstacles to creativity?

What is the nature of creativity in teams and organizations?

During the course, a variety of teaching and learning techniques (including design thinking) will be used to help participants think critically and imaginatively about different perspectives on creativity.

To make learning a shared experience between participants and the instructor, the course integrates real challenges and practical experiences of creativity: projects, presentations, experiential exercises, and critical reflection on the course materials.

This advanced course offers a comprehensive exploration of how organizations can effectively manage, measure, and align performance at individual, team, and organizational levels. It begins by clarifying the concept of performance management: what it is, what it is not, and what characterizes effective strategic performance practices.

Students will examine the challenges of defining and measuring performance accurately, and how to align performance indicators with broader strategic goals such as employee engagement, retention, and organizational growth. Throughout the course, they will work with a range of human resource management tools applicable at the various stages of the performance management cycle. Legal, ethical, and reporting considerations, as well as software solutions, are also addressed to provide a holistic understanding of modern performance systems.

A key focus of the course is the social dimension of performance management. Students will explore how to design systems that are valid, reliable, and fair for all employees, with a strong emphasis on eliminating bias and supporting diversity, inclusion, and social justice.

The course encourages critical assessment of whether performance systems genuinely enable all individuals, regardless of background, to demonstrate their full potential. This includes addressing how organizational culture, leadership behaviors, and system design can unintentionally disadvantage certain groups, and how such challenges can be effectively mitigated in practice.

Credited language courses for all levels are included in the program. French is mandatory for all non-French-speaking students.

Native French-speaking students can choose another language (Chinese, Spanish, German; list subject to change).

4- to 6-month internship or work experience anywhere in the world. Alternatively, students can opt for a consulting project or a thesis.