BACHELOR (vocational) Accounting and Management Control, specializing in Management Control

In the accounting and management control field, intermediary-level employees from accounting firms or from customer companies have followed professional and general training, equivalent to the BTS Comptabilité et gestion des organisations (CGO) (Accounting and Corporate Management Diploma) or the DUT Gestion des entreprises et des administrations option Finance – Comptabilité (GEA – FC) (two-year technical degree in Business and Administration Management, option Finance- Accounting).

It became apparent to the profession (via the elected representatives of the Higher Council of the Association of Chartered Accountants (CSOEC - Conseil supérieur de l'ordre des experts-comptables), in both accounting firms and in customer companies, that there was a need for more specialized professional training, such as a professional degree. These specialized professional degrees have been introduced to complete the offer of qualifications, and are ranked between the BTS CGO (Accounting and Corporate Management Diploma) or the DUT GEA – FC (two-year technical degree in Business and Administration Management, option Finance- Accounting) and the Masters Comptabilité, contrôle, audit (CCA) (Accounting, Management Control and Audit).
  • Aims
This professional degree prepares participants to work in the various professions related to management control. Graduates may work in:
- accounting firms, and be in charge of managing VSE to SME customer files, under the responsibility of a chartered accountant, and of advising them on establishing a management control system and helping them implement it;
- in SMEs, and be in charge of control information production and interpretation, if required with the help of an external chartered accountant;
- in large-sized companies, and assist the administrative and financial manager or the management control manager;
- in a public or non-trade organization, and be in charge of control information production and interpretation alone or under the responsibility of an administrative and financial executive.

This professional degree aims to provide participants with skills in production and, if relevant, in adapting cost calculation systems to the changing contexts and to the objectives of the organization, in using management and accounting software suites, in using different cost calculation methods for different types of decision and, if necessary, in drawing up adjustment proposals to solve a control issue, in establishing budgets for control departments, budget consolidation work and budget control, in exploiting budget procedure results at the end of the year and in calculating indicators and proposing enhancements for pre-existing dashboards.
  • Contents or list of themes and subjects taught
The course comprises 6 modules (UE - unités d'enseignement) and is organized in semesters, in the form of classes and tutored work sessions, practical hands-on work (450 hours of classes, excluding the tutored project) and tutored projects. It includes a 12-week traineeship and a dissertation followed by a viva.

The professional degree curriculum includes theoretical and practical classes organized in modules spread over two semesters, proficiency in methods and tools, and a traineeship and tutored project in a professional context. The course also includes business English.

The programme is divided into four modules (UE):
- UE 1 General accounting
- UE2 Management control information system
- UE 3 Management control
- UE 4 English for business
- UE 5 is a 150-hour tutored project focusing on fulfilling a professionalizing assignment, in partnership with a company, public service or association, in the form of group work managed by a professor.
- UE 6 is a 12-week traineeship, which is the subject of the dissertation and which must be defended in front of a jury composed of the university tutor (in charge of the dissertation), professional tutor (a company professional) and a professor-assessor.
  • Prerequisites
This professional degree is open to students who hold a DUT, a tertiary BTS, who have validated a second year of university studies or a diploma deemed, by the pedagogical committee, as equivalent, in a field that is compatible with that of this professional degree.

This degree is accessible within the vocational training framework and may include accreditation for prior learning and work experience (VAE - Validation des Acquis de l’ Expérience) if necessary.