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About the Master Programs




 Accounting is the language of business, and at the UoC you can be part of the conversation. The University of Curacao (UoC) in conjunction with Rijks Universiteit Groningen (RUG) offers a Master in Accounting and Controlling.

This master's in accounting and controlling program are designed to provide students with critical thinking and problem-solving skills, as well as the knowledge base to prepare for professional practice within the field of accounting.

Get on track for your professional qualification as Register Accountant RA and Certified Public Accountant (CPA) or Controller and take advantage of the growing demand for accountants and controllers in the public sector and corporate world.


II. Vision


The UoC wishes to offer educational programs that are accredited by the most respected accreditation bodies. The NVAO (Nederlands-Vlaams Accreditatie Organisatie) will be reviewing aforementioned- bachelor programs as well as the Master of Science in Accountancy that started in September 2011. The UoC wishes to maintain the association with the Dutch professional organizations and has therefore revamped its programs within the following context:


1. To maintain an international approach and an easy transition from the bachelor to higher fields of education locally and abroad.
2. To maintain the accountancy & controlling as scientific programs, meaning the professional application of science in the business environment.
3. To develop and structure the programs based on the reality of the Netherlands Antilles; and
4. To develop competent professionals of the highest integrity in the field of accountancy with due observance  of the ethical standards of Accountancy, Control and Good Governance.

III. Educational perspective


In order to enroll in the Master of Science program in accountancy, the student must have a bachelor’s degree in Business Economics, Business Administration, Accounting or Controlling. Furthermore, a student with a major in controlling -or perhaps business administration- but who have passed the deficiency courses being, auditing and intermediate external reporting (EV), may also enroll in the program.


The MSc in Accountancy

This new Msc program is fully synchronized with the Bachelor of Science in Accountancy & Controlling offered at UoC. This program, once again, should be seen as a blend of the program being offered in the USA and The Netherlands. Below follows an overview of the curriculum.



This one year program consists of 7 modules and a graduation thesis. Each module covers six weeks of lectures, presentation, papers and a final exam. Below an overview of the courses offered during this 1.5 year plus the Msc program.

MSc in Accountancy UoC Ects        MSc in Accountancy RUG Ects
1st semester        
Financial Auditing I 5   Financial Accounting Theory 5
Financial Auditing II 5   Auditing I 10
Strategic Management 4      
Internal Control: Risk     Internal Control:  
2nd semester        
Strategy and Organization 5   Strategy and Organization 5
Strategy and Organization 5   Auditing II 5
Internal Control: Information Systems design 5   Internal Control: Information Systems design 10
International Taxation 3      
Advanced Research 3      
Final Thesis 20   Final Thesis 20
Total Ects 41   Total Ects 40


Auditing I

• Index

Both on the literature and case studies form the foundation for the aching financial audit at the UoC Also, the application of the theory discussed on the basis of practical cases.

• Purpose This module aims to provide insight into the principles covering the basic tasks of the external accountant accountant and provides also understanding of the general principles of the auditing.


Auditing II

• Index

The Auditing Section II builds on the theoretical basis from the box Auditing I. using a realistic case, the trajectory of the checking accounts handled. The procedure is as follow: the student provides per phase a weekly inspection of the individual effects in case of questions. In College evaluates each student respect the elaboration of a fellow student and this provides a figure and motivates his choice. The latter promotes the necessary skill for auditors' opinion formation supplied control information.

Attendance is required for all courses. The results of all students, both the qualities of their own performance as well as the assessment made by a fellow student on the quality of the performance of the student, are essential to the determination of the grade for taking the course..

• Purpose

This module aims to provide profound insight into the structure of the control of the accounts.


Risk Management (ERM) is a process affected by management and employees of an organization that is used in formulating and implementing strategies that focus on events that may or may not have an adverse impact on the realization of the organizational goals. Therefore, appropriate measures must be taken in line with the risk attitude of the organization. Ultimately, ERM must provide reasonable assurance that the organizational objectives will be achieved.

 Learning Objectives

After completing this course the student should have:

- An understanding about the importance of a systematic approach of risk management.

- An understanding the models of ERM and the various risk classifications that may be used.

- An understanding of the relationship between ERM, internal control, corporate governance and the role of the information gathering therein.

After the course the student should be able to apply the risk management process in a systematic fashion.

Internal control: Information System design

• Index

The Internal Control-series address how organizations manage and achieve their objectives and provide reliable information. During the section Internal Control: The design of the Management Information System will be dealt with during class sessions and during the case studies in which issues concerning internal control. Theoretical concepts like management cycles COSO: internal control framework, ERMF/COSO: internal control framework, ERMF/enterprise risk management framework, typology model Starreveld will also be used. Furthermore, attention will be given to the application of ICT in the design of internal control systems.

The emphasis of cases is on the design of internal control system and the analysis of relevant management issues

• Purpose

The aim of the course is to design an internal control system and to solve management control issues in different contexts. In this regard, it has always been a correct analysis of specific organizational characteristics and information needs with the use of theoretical.

Tuition fee

The tuition fee for this program is nafl 21.200 exclusive the costs of literature.


Admission to this program is possible with:

¨       A Bachelor of Science degree in Auditing of the UoC or any other recognized university.

¨       A HBO – Be/Accounting diploma with a premaster in accounting

¨       Bachelor in Controlling with a premaster in accounting

¨       Bachelor in Business Administration with a premaster in accounting



vClasses will be in principle on Tuesday and Thursday from 18.00 - 21.00

vIntensive weeks will be from Monday until Friday

vThe schedule may be subject to change


Local Lecturers:


Drs. Liselle Pas RA – Financial Auditing.

Dr. Mark Hawkins –  lecturer on Research methods and techniques

Marco La Cruz MBA/ CPA /CMA /CISA– Lecturer in OBIS/Risk Management

Dr. Francis De Lanoy MBA – lecturer in Strategic management 

Mr. R. Sille – Lecturer on Taxation


International Lectures:


Prof. Dr. Dick de Waard RA- lecturer in Auditing

Prof. Dr. Jim Emanuel- Lecturer in OBIS/Risk Management

Dr. Teye Mara- Lecturer in Financial Accounting Theory

 Prof.Dr. W. Dolfsma-Lecturer in strategic Managment



Marco La Cruz : Program Director
Email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Telephone: 744-2158

Ravello Sairras Program manager
email: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Telephone: 744-2278


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