Master 2 Master of Science in Accounting, Auditing and Management control (parcours recherche)

Formation enseignée en anglais Formation initiale Formation ouverte à distance


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Applications for the academic year 2021 will open in autumn 2020.


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label contrôlé par l&aposEtat logo EPAS-accredited 


The MSc. in Accounting, Auditing and Management Control is the first year of the TSM Doctoral Programme which is an EPAS-accredited rigorous international training.

EPAS is delivered by the European Foundation for Management Development (EFMD). It is the most thorough programme accreditation system for business and management programmes with an international perspective. According to EFMD: "[...] the Doctoral Programme is a very good programme with well-organised and institutionalised provision. It concentrates on developing candidates with rigorous research competencies in combination with the ability to identify and communicate on the practical applications of research. The programme offers a robust international learning experience through institutional networks and partners."

The Master of Science in Accounting, Auditing nad Management Control aims at training a new generation of creative, entrepreneurial and innovative researchers, able to face current and future challenges.


To do so it creatively combines the best of practice, theory, qualitative & quantitative tools and reality-based education. You will attend academic conferences, make presentations, organise seminars, and contribute to management and academic decisions. The programme also offers high quality teaching and a truly multicultural work environment with students coming from all over the world.

Our MSc offers the excellence training needed for international and French university graduates interested in pursuing a career in research:

  • Rigorous selection process
  • Close supervision by internationally recognized high-level research professors who publish in the best journals
  • Full immersion in the lab research activities
  • Exchanges with the world’s best universities
  • Research presentations in the leading international conferences

We deliberately keep the MSc small to allow you to work closely with your supervisor, develop interaction with other faculty members who will be happy to act as sounding boards, and gain teaching experience.


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We are looking for talented applicants who are enthusiastic about research, genuinely intellectually curious, like reading and debating, want to be able to answer new questions and love to travel and meet new people. If this sounds like you, we encourage you to take a closer look at our TSM Doctoral Programme, and we look forward to receiving your application.


The Master of Science is the first year of the TSM Doctoral Programme which is one of only 4 doctoral programmes entirely dedicated to management in France. 


Master of Science: research core courses 

  • Learning and practice in research
  • Engaging with the scientific literature
  • Management science
  • Qualitative research
  • Quantitative research
  • Experimental research
  • Library resources

Master of Science in Accounting, auditing and management control track: specialization research courses 

  • Problématiques et design de recherche (30hrs)
  • Méthodes quantitatives (30hrs)
  • Méthodes qualitatives (30hrs)


Master of Science in Accounting, auditing and management control track: practitioner courses


Track: Accounting and auditing

  • Comptabilité des groupes (30hrs)
  • Contrôle interne et audit (36hrs)
  • Evaluation et ingénierie financière (24hrs)


Track: Management Control

  • Financial Reporting and Evaluation (14hrs)
  • Management Control Systems (36hrs)
  • Audit, Internal Control and Risk Management (24hrs)
  • Cross-Cultural and Change Management (16hrs)


  • A Bachelor’s degree (in the US)
  • A  Master first year (in Europe) 
  • An equivalent diploma, representing a four-year course of study in an accredited college or university

A complete Master’s degree is not required, although many applicants have a Master’s degree in such fields as management, finance, economics, psychology, engineering, and statistics.  

Application checklist:

Completed online application form

  • Resume
  • Essay
  • Transcripts
  • EasyRecrue pre-recorded video interview
  • English test for non-English-speakers
  • Two reference letters

Details are available here

The research classes in the Master of Science in Accounting are the best way to learn the theories and methodologies you need to conduct research for your doctorate. I like to think of the Master's thesis as a warm-up exercise for your dissertation: you start with an idea, then whittle it down to your thesis proposal.

Emmanuelle Nègre

Maître de conférences à TSM

If students have written a Master thesis during their Master of Science in Accounting, Auditing and Management Control, they can apply to the MPhil in Management, in order to follow the second year of Doctoral Programme.  The later years of the doctoral programme are dedicated to original research and the creation of a dissertation.


Graduates pursue international careers in leading universities and business schools, policy-oriented institutions and private firms.

Les autres formations

Master 1 Contrôle de gestion et audit organisationnel (FI)

Master 2 Audit et pilotage des organisations (FC & FA)