Master's Year 2 International Strategic Management Accounting and Auditing (ISMAA)

Discover the different training courses offered by MOMA

Master’s Year 2 International Strategic Management Accounting and Auditing (ISMAA)

This master’s degree exempts students from certain exams (3, 6 and 7) of the DSCG (Diplôme Supérieur de Comptabilité et de Gestion).

The Master’s degree in International Strategic Management Accounting and Auditing (ISMAA) provides a professional response to the current needs of companies and public organizations in the fields of management control, organizational management, auditing and internal control and information systems management, both nationally and internationally.

This work-study master’s degree with international dimension has been developed in partnership with the Barcelona School of Management at Pompeu Fabra University (Barcelona, Spain), allowing students to obtain a double degree by completing the Master’s degree in Accounting and Financial Management.

Why choose Montpellier Management?

A wide range of training courses, with around fifty courses ranging from license to doctorate and leading to state diplomas.
Student support systems, including tutoring sessions, tutorials and access to online resources.
Dynamic professional integration thanks to multiple initiatives: expert interventions, internships, work-study programs, ResUM network, etc.
Research of excellence focused on businesses: 90 teacher-researchers, 5 research teams and 11 chairs.
A strong international dimension with more than 65 destinations spread across more than 25 countries.

Duration
Certification
Level
Location

Campus Richter, Montpellier
ECTS credits

300 crédits

Who is this for?

The Master’s degree ISMAA is ideal for individuals who wish to specialize in the areas of management control, organizational management, auditing and information systems management in a national and international context.

This program, taught entirely in English, provides students with essential skills in management control, information systems management, accounting, financial management and finance.

Application requirements

The Master International Strategic Management Accounting and Auditing (ISMAA) is one of the master’s degrees in the field of Audit, Accounting, Control, Finance. Students can join this program in M2.

The Master 2 is open to students who hold a Master 1 degree in Internal Audit and Control (ACI) or Management Control and Decision Information Systems (CGSID) from Montpellier Management / University of Montpellier. Proof of a minimum level of B1/B2 in English according to the European language framework (TOEIC) is also required.

Foreign students who are not members of the European Union and do not have a French degree must first submit an application to CAMPUS France. Applications will only be reviewed once this formality has been completed.

If you are enrolled in continuing education, please visit this page.

Duration and rythm

This master’s program lasts one year (master 2). Classes run from September to June. Exams take place in February, March, April, May and June. Session 2 exams take place in August.

Objectives

The M2 International Strategic Management Accounting and Auditing (ISMAA) aims to effectively prepare students for their entry into the professional world. It is characterized, on the one hand, by intensive preparation for a career through specialized teaching and a work-study program under employee status (apprenticeship or professional training contract) promoting the optimal acquisition of theoretical and professional knowledge, and on the other hand, by international mobility.

Program

SEMESTRE 1 (30 ECTS)

CAMPUS MONTPELLIER MANAGEMENT – UNIVERSITÉ DE MONTPELLIER – FRANCE

UE1 – Controlling strategy (6 ECTS)

Strategic process
Strategic control
Business model and value creation

UE2 – Managing process and performance (6 ECTS)

Managing people performance
Managing projects
IS Urbanization and management

UE3 – Managing sustainability (6 ECTS)

Promoting ethical and responsible behavior
Sustainable management accounting
Sustainable balanced scorecard – Measuring environmental and social performance
CSR and non financial reporting

UE4 – Analysing Internal control and risk management (8 ECTS)

Entreprise Risk Management
Risk and internal control
Digital environment and cyber risk

UE5 – Developing and integrating highly specialised management knowledge (4 ECTS)

Management case study training

SEMESTRE 2 (30 ECTS)

CAMPUS BARCELONA SCHOOL OF MANAGEMENT – UNIVERSITÉ POMPEU FABRA – ESPAGNE

UE6 – Financial accounting (5 ECTS)

Financial reporting standards and integrate reporting
Group accounts

UE7 – Financial management (10 ECTS)

Stock exchange and financial markets
Fiscal aspects of finance : international taxation
Capital investment decision making
Analysing financial statements and finance policy decisions
Sustainable finance

UE8 – Corporate finance (6 ECTS)

Financial capital projets and sources of long-term funds
New trends in (digital) finance (which is “Blockchain, Web 3 and DeFi”)
Mergers and acquisition

UE9 – Developing and integrating highly specialized strategic knowledge (9 ECTS)

Strategic case study training
Thesis defense

UE Facultative

Engagement étudiant

Tuition fees

Pour les étudiants non-boursiers, les droits d’inscriptions sont les suivants :

Master : 254 € au titre de l’année universitaire 2025/2026 (ce tarif comprend les frais du diplôme, les droits de scolarité, l’adhésion à la bibliothèque universitaire).

Pour les étudiants boursiers justifiant d’une notification conditionnelle lors de l’inscription, aucun frais d’inscription ne sera demandé. C’est le CROUS qui, à travers les bourses allouées à l’étudiant, s’acquittera des frais d’inscriptions dus à l’établissement.

En outre, chaque étudiant en formation initiale dans un établissement d’enseignement supérieur doit, avant son inscription, s’acquitter obligatoirement de la Contribution Vie Étudiante et de Campus (CVEC). Cette démarche s’effectue en ligne sur le site cvec.etudiant.gouv.fr.

Additional informations

Accessibility / Disability

A disability representative is there to welcome you, provide you with information and implement a certain number of arrangements to facilitate your studies and reduce the disability situations you may encounter.

Teaching methods

At Montpellier Management, more than 50 teacher-researchers and 600 external speakers transmit their knowledge to our students, combining academic knowledge and field experience.

Evaluation methods

Student assessment is based on a system of partials and continuous assessment, combining individual and group projects, thus guaranteeing the progressive acquisition of the skills necessary to obtain a state diploma.

Training place

The training takes place at Montpellier Management, Espace Richter, rue Vendémiaire, 34960 Montpellier.