A comprehensive academic programme, in international accounting and auditing with intensive French language courses (250 hours), to make the most of French culture in an international environment.
The Master’s Degree in Accounting and Auditing (AAA) of the University of Rennes’ Graduate School of Management (IGR-IAE Rennes) is aimed at English-speaking students with a Bachelor’s Degree in Economics or Management.
It combines intensive French language courses with a comprehensive academic programme taught exclusively in English by French and international researchers associated with practitioners who are all experts in their field.
This programme is an 18-month full-time programme with a 4-month professional or research internship which can be extended to 6 months. This timeframe will give students more time to learn about France and French people, and to work in the context of French or France-based companies during the two internship periods included in the programme. The new internship calendar will also be more in line with companies’ internship needs. |
This full-time programme is fully taught in English on our premises located next to Rennes city centre.
The Master’s Degree in Accounting and Auditing will be organised as follows:
The development of international auditing practices and international financial reporting standards contribute to the importance of an international focus in accounting and auditing education.
The specificity of this programme is to combine a comprehensive academic programme, in international accounting and auditing with intensive French language courses (250 hours). This allows even total beginners in French to evolve professionally and to learn more about French culture and management.
Please note: in a process of continuous improvement, course content is subject to possible changes.
The content of the new two-year programme is currently being edited. Sorry for the inconvenience
1. To discover the scope of HR activities in an international context.
2. To develop awareness on cultural differences and the impact on HR policies.
3. To learn how to analyse problems and design HR policies in a collaborative way.
Skills to be acquired
Program
1 . History of internationalisation :
– from Fordism to the network company
– forms of internationalisation : ethnocentric, geocentric, polycentric and impact on HR organisations and policies
Teaching method : lecture and review of international employee interviews.
2. Culture :
– definition of a culture, stereotypes, values.
– introduction to cultural differences theories (Hofstede, Hall, Trompenaars…)
– HR policies and cultural adaptation.
Teaching methods : perception exercices, build upon students own experiences, research articles readings.
3. Designing HR processes and policies in an international context :
– problem analysis exercice with co development tool
– group work to work out HR program or solutions to specific issues such as recruiting, managing interpersonal conflict, organizing work across boundaries, developping new subsidiaries abroad, …
Teaching methods
Experiment the collaborative practice of co development, research article to read and analyze. Feedback on students proposals
Assessment method
Continuous assessment – group project & oral presentation
Skills to be acquired
Program
Teaching methods
Participants are expected contribute to the class through their comments, questions, and examples from their experience. Some readings may be assigned to supplement the in-class material. More specifically, the course will use the following teaching methods:
Bibliography
Prérequisites
No specific prérequisites
Assessment method
Written exam
Objectives
Businesses are under constant pressure and face a rapid change in their competitive environment. Successful performance in such an environment requires an increased understanding of the company’s strategy. Those who do not meet this challenge are quickly sanctioned by the market.
Skills to be acquired
This course is intended for students with first skills outside management or with a generalist profile. the purpose of the course is to acquire a transversal decision-making autonomy, a systemic methodology of analysis, an aptitude to the structuring of due diligence.
Program
Introduction: mastering key concepts of strategy.
Chap 1. The systemic diagnosis of the organization, a renovated approach
The main strategic levers faced with ecological and digitalization constraints
Strategic interactions and the impact on diagnosis and diagnosis documents
Chap 2. Structure of management levers
Bibliography
Exploring strategy, Johnson, G., Whittington, R., Scholes, K., 12 ed. (2019), Pearson Education
How smart connected produces are transforming companies, M. Porter , HBR (2015)
Digital business strategy: Toward a next generation of insights”, Barhdwaj A. (2013), MIS Quarterly
Assessment method
Personal project
Objectives
Acquire the mindset of an innovative project manager, by applying the tools/methods of problem exploration to the search for solutions, including concrete test phases.
Skills to be acquired
Program
Each session is interspersed with phases of experimentation and personal work.
Bibliography
The Lean startup, Eric Ries
Design Sprint, Jake Knapp
The Art of Innovation, Tom Kelley
Thinking Fast and Slow, Daniel Kahneman
Discovery Discipline, Rémi Guyot
Prerequisites
No pre-requisites.
Assessment method
A written essay by each student, assessing their individual exploration (my initial project situation / what I discovered and what I want to change / how I effectively reformulate my issue / what my potential solutions are and how to test them / my conclusions and what to do next).
Objectives
This module aims to provide students with a fundamental understanding of accounting concepts, principles, and techniques used in preparing and analyzing financial statements. The course emphasizes the recording, summarizing, and reporting of financial transactions to enable users to make informed business decisions. Through a combination of theoretical knowledge and practical applications, students will develop the skills necessary to interpret financial data and communicate effectively in a business context.
Skills to be acquired
Throughout the course, students will develop the following skills:
Program
Assessment method
Written exam
Objectives
The aim of the course is to initiate students:
Skills to be acquired
The students will be able to:
Program
Chapter 1 : Financial statements: a reminder (balance sheet, income statement)
Chapter 2 : Financial equilibrium analysis (financial equilibrium indicators, ratio analysis)
Chapter 3 : Performance analysis (earnings and margins analysis, income statement ratio analysis, from net income to self-financing)
Assessment method
Written exam: 1h30
Prerequisites
Basic knowledge in general and financial accounting
Objectives
This course offers an understanding of fundamental principles of Corporate Finance and more specifically of financial decisions. The main goal is to help students to understand how firms meet their financial objectives using financial-decision making in business.
Skills to be acquired
By the end of this course, students should be able to:
1 – Introduction to Corporate Finance
2 – Valuation and Capital budgeting
3 – Financing decisions
Bibliography
Vernimmen, Quiry et Ceddaha.: Corporate finance, theory and practice, 2024
Prerequisites
Accounting knowledge (balance sheet, income statement, cash flow statement)
Assessment method
Written exam
Objectives
This module develops an understanding of issues related to the elements of costs and budgets. It develops abilities to prepare, analyze and interpret accounting information on cost elements in various cost systems. It also introduces budgeting techniques: planning, budgeting, forecasting and analysis. The cost and budgeting techniques employed to assist managers in their decision-making and to evaluate performance.
Skills to be acquired
Costing definitions to orient decision making
Be able to identify and apply the appropriate costing technique to a range of situations
Understand and implement the cost and pricing structure of the organization and its products/services.
Programme
An introduction to management Control
Assessment method
Final exam.
Prerequisites
No
A full week designed to accompany our students in the construction of their professional project, prepare them for their professional life and gain knowledge of the French labor market and specific recruitment habits with:
More particularly, workshops and conferences on ‘Professional Project’, ‘Brand Image’, ‘Non-Verbal Communication and Stress Management’, ‘How French companies Recruit their Employees’, ‘1st Job Objective’, etc. are organized specifically for our international students.
No assessment.
Objectives
This course aims to present the main concepts and levers that a marketing executive may activate to embody the positioning and stimulate the sales of a product/service (mainly on short-termed perspective).
Skills to be acquired
Be able to analyze basic marketing strategy (STP approach), identify and understand the marketing policy.
Prerequisites
None. However having an academic background in Marketing and Business Administration in general may be helpful to follow this module.
Program
Chapter 1 : the marketing strategy
Chapter 2: Product policy and portfolio management
Chapter 3: product retailing policy
Chapter 4: Product pricing policy
Chapter 5: Product promotion policy
Bibliographie
Kotler, P., Keller, K. L., Armstrong, G., Armstrong, G., & Keller, K. (2016). Marketing Management, 15th global edition. England: Pearson Educationn Limited.
Assessment method
Continuous assessment (quiz) + group marketing project + final exam
Objectives
The aim of the course is to make students knowledgeable about the main characteristics of global logistics networks’ design and control.
Skills to be acquired
The students will be able to (help) drive associated decision processes in actual industrial, distribution or service provision contexts.
Program
Supply chain design:
Supply chain control:
Bibliography
Prerequisites
Basic mathematical and business management background
Assessment method
In-class evaluation
Objectives
The aim of the course is to learn and use the different ways to collect and analyse data.
Skills to be acquired
The students will be able to collect and analyze qualitative and quantitative data.
Program
1. Observation, ethnographic technics including participating
2. Semi-directive interviews
3. Quantitative survey.
Bibliography
Denzin and Lincoln (1994) Handbook of qualitative research, Sage
Valéau & Gardody (2016) La communication du journal de bord
Prerequisites
No
Assessment method
Continuous assessment
Objectives
Introduce students to the fundamental concepts of CSR, Corporate Governance and ESG. Situate the discussion of corporate ethics in the current scenario and its main implications in the business environment.
Skills to be acquired
Students learn to base their decisions on ethical codes, adopt social responsibility policies and consolidate the company’s commitment to a sustainable business vision.
Program
I-Ethical business, theoretical frame and ethical foundations.
II-CSR, Governance and sustainable business.
III-Best Practices in CSR.
IV-Intangibles and the creation of value.
V- Fundamental concepts and international guidelines.
VI- How to implement an CSR program, building projects in CSR.
Assessment method
Oral presentation
Objectives
The aim of the course is to master the global strategy of a company.
Skills to be acquired
The students will be able to make decisions in order to optimize a company activities (market share, production, profitability…).
Program
Simulation game
Bibliography
Management books
Prerequisites
No
Assessment method
Simulation game with results evaluation
Objectives
This module develops an understanding of issues related to the elements of Data Analysis. It will take you through the fundamentals of the data preparation and will help you understand and explore fundamental methods, frameworks and techniques of business analytics.
Skills to be acquired
Be able to collect, prepare, transform, and analyze data in a business environment.
Be able to assist the finance team to prepare financial data analysis and process.
Program
Assessment method
Continuous Assessment: Questions for each modules
Prerequisites
No
Objectives
The course “Architecture of Information Systems and Accounting” aims to acquaint students with the fundamental principles of information systems (IS), emphasizing their role, management, and security in an accounting context. Students will explore how IS can be strategically aligned with business objectives and will learn tools and techniques for managing IS projects.
The curriculum also covers essential aspects such as IS architecture, data management, and information systems security.
Skills to be acquired
Understand the fundamental concepts and the vocabulary associated with information systems.
Program
Introduction to Information Systems
Strategic Alignment of IS
IS Project Management
IS Architecture
Databases and Information Management
IS Security
IS Performance Management
Assessment method
Written exam
Prerequisites
No
Objectives
This module develops an understanding of the business intelligence workflow from end-to-end. It develops abilities to build the first reports and understand the fundamentals of Power BI. It is focused on introducing users to the fundamentals of Power BI and DAX.
It also introduces Data architecture techniques such as the relational models.
Skills to be acquired
Be able to navigate into Power BI and create impacting reports based on data.
Learn the Power BI Basic, as you progress through the course, you’ll have access to hands-on exercises that can hone your skills.
Program
Improvement:
Assessment method
Continuous Assessment: Questions for each modules
Prerequisites
No
Objectives
This module develops an understanding of issues related to the elements of advanced costs, pricing and reporting. It also introduces target costing, relevant costs, balanced scorecard and global performance. The course provides insights into the internal and external factors influencing the organization’s costs and thus the competitiveness of its products/services. The course gives an overview of performance measurement systems. It aims to answer this question: How managers use control systems and performance measurement to drive new strategies?
Skills to be acquired
Program
An introduction to management Control
Assessment method
Written exam
Prerequisites
No
Skills to be acquired
Prerequisites
Examination: 1-hour table-top final exam. I’ll ask you MCQs, short-answer questions and an open-ended question. You need to know your course well.
Contents
Part I : An introduction to extra-financial indicators
Chapter I: Value, challenges, and extra-financial indicators
Chapter II: From non-financial reporting to non-financial accounting
Part II: An accounting approach to the extra-financial concept
Tutorials list
Tutorial 1: “Undertaking a CSR reporting approach.
Tutorial 2: Intangible value + bakery case studies (part II) :
Tutorial 3: The CARE bakery case study (Part III)
Bibliograph
Objectives
Course Objectives:
By achieving these objectives, students will be well-prepared to design, implement, evaluate, and continuously improve internal control systems within their organizations, contributing to effective risk management and compliance with regulatory requirements.
Skills to be acquired
By acquiring these skills, students will be equipped to effectively manage internal control systems, contribute to organizational risk management, and ensure compliance with regulatory standards, thus enhancing their professional competence and career prospects in the field of internal controls.
Programme
Day 1: Introduction to Internal Controls
Session 1: Overview of Internal Controls (3 hours)
Session 2: Control Environment (2 hours)
Session 3: Risk Assessment (2 hours)
Day 2: Practical Applications and Case Studies
Session 1: Control Activities (3 hours)
Session 2: Information and Communication (2 hours)
Session 3: Monitoring Activities (2 hours)
Day 3: Advanced Topics and Implementation Strategies
Session 1: Fraud Prevention and Detection (3 hours)
Session 2: Internal Control Over Financial Reporting (ICFR) (2 hours)
Session 3: Designing and Implementing Effective Controls (2 hours)
Session 4: Evaluating and Improving Internal Controls (3 hours)
Assessment method
Written exam in November – 1h30
Prerequisites
Prerequisites:
Recommended but Not Required:
Note for Participants:
By meeting these prerequisites, participants will be better prepared to engage with the course content, participate in discussions and activities, and apply their learning to real-world scenarios effectively.
The Master’s Degree in Accounting and Auditing (AAA) is designed to train foreign students interested in an international career in accounting, auditing, management control and corporate finance in an English and multicultural context – in France and/or abroad. Here are a few examples of jobs openings for holders of this Master’s Degree and on offer by companies:
The Master’s Degree in Business Administration – Accounting and Auditing is an English-taught Master’s programme, leading to a Master’s Degree fully accredited by the French state.
Students should hold a Bachelor’s Degree or a business school diploma in order to be eligible to apply.
The overall tuition fee for the programme is €9,514, spread as follows over the two academic years:
€4,757 for the first year of the programme,
€4,757 for the second year of the programme.
Not included in this tuition fee:
Programme start date:
September 2025 intake
End of academic year:
October 31, 2027 (including internship period)
Applications for the 2024 intake are closed. Please contact the program coordinator to be notified of the next application campaign.
Programme Director:
Prof. Jean-Laurent Viviani
International Students Coordinator
Pom Jactin
igr.international-degree@univ-rennes.fr
+33 2 23 23 60 06