While the practice and teaching of accounting in France is undergoing significant developments and the accounting professions and programmes are attracting an increasing number of students of high intellectual calibre, accounting research is still under-developed there. This specialisation follows on from the ""Accounting-Decision-Control"" DEA, established in October 1990 by Professor Bernard Colasse; Like the DEA, it is intended to a growth that is made ever more necessary by the increasing demand for specialists in accounting, control and auditing in trading and non-trading organisations with a solid theoretical and methodological training. First, particularly for the design and implementation of their accounting, control and auditing systems, companies need executives with a methodological training that is not generally given in the chartered accounting qualification. Auditing and consultancy firms also need staff trained to address issues with great methodological rigour. Moreover, national standards organisations (in France, the Conseil National de la Comptabilité and international standards organisations (such as the International Accounting Standards Board (IASB)), accounting associations and organisations (such as the Ordre des Experts Comptables (OEC) or the Compagnie Nationale des Commissaires aux Comptes (CNCC) and large professional firms are developing within their own facilities study and research centres with normative aims and recruiting specialists whose skills are akin to those of a researcher. Finally, accounting, management control and auditing are disciplines for which Universities and Business Schools have a shortage of professors. The implementation of high-level programmes leading, for example, to the ""Accounting-Management-Auditing"" Masters or the Diplôme d'Etudes Supérieures Comptables et Financières (DESCF) implies the recruitment of teacher-researchers with a doctorate. The DEA which leads to the ""Accounting-Management-Auditing"" (CMA) specialisation has shown itself to be a real training ground for future doctors: more than sixty of its holders have submitted a thesis and the majority of them now teach in universities or business schools. Upon completion of this specialisation, students will be capable of: - applying their theoretical and methodological knowledge to studying and addressing the complex issues of accounting, management control and auditing, particularly in the context of Economic and Financial globalisation; - designing and implementing, in an independent manner, a study or a research project on a topic relating to the field covered by the programme and, more generally, management sciences.

Placement possible.

Placement abroad possible - Possibility of periods abroad after the Masters.

The completion of a research dissertation.

Recruitment is carried out on the basis of the dossier and a pre-enrolment written assignment; in addition, some candidates may be invited for an individual interview before the recruitment board makes its decision. Assessment of dossier: pre-requisite qualifications. The main considerations are the type of undergraduate qualification held by the candidate and the grade obtained. Priority is naturally given to candidates who hold a university qualification (MSTCF, MSG, MIAGE, MSE etc.) or business Grande École qualification (HEC, ESSEC, ESCP, ESC, EML, EDHEC etc.) certifying good training in accountancy; however, given the thematic and methodological diversity of contemporary accounting research, no training is excluded in principle. Also prioritised are students from the ENS Cachan who wish to study the specialisation in order to do a thesis and embark on an academic career. The specialisation is also open to undergraduate or Grande École graduates working in accounting professions (chartered accountants, statutory auditors, teachers of accounting in lycées). In addition, foreign students, and particularly those from French-speaking countries, who do not possess the French Maîtrise qualification may benefit from an equivalence; this is the case, for example, of holders of the Canadian baccalaureate in accounting or administrative sciences. The pre-enrolment assignment This paper is on a topic given to candidates when they indicate their intention to enrol by collecting the necessary forms from the Masters in Organisation Sciences Department. Its purpose is to ensure that the candidate has the necessary accounting knowledge to study the specialisation and that they are capable of applying it on a given topic in the form of a short (12,000 characters maximum) but well structured and correctly written report. The interview Candidates are invited to an interview with the director of the specialisation in two main cases: - when the assessment of their dossier and the assessment of their assignment diverge. - when their professional activity seems in principle incompatible with the study of the specialisation (in this case, the main purpose of the interview is to alert them to the difficulties that they might encounter in conducting this study and their activity simultaneously).