Faculty of Economics Cluj-Napoca

“Dimitrie Cantemir” Christian University of Bucharest

Accredited and awarded the qualification “High Degree of Trust”


The Master's Degree program is the second level of the higher education system offered by the Faculty of Economics of Cluj-Napoca. It provides instruction in various specializations where students acquire advanced knowledge and skills to improve their professional performance and, upon completion of this program, students earn a master's degree. Our Business Accounting and Audit master’s degree program is open to those who graduated from faculties specialized in the economic field, holders of a bachelor's degree or an equivalent thereof, regardless of the year in which the degree was earned. Under the protocol concluded between our faculty and the Body of Expert and Licensed Accountants of Romania, the graduates of our Business Accounting and Audit master's degree program are accepted as interns in the profession of chartered accountant by the Body of Expert and Licensed Accountants of Romania based on their master’s degree.

The mission of our Business Accounting and Audit master's degree program is to instruct master's students in accounting and financial audit, and to develop scientific research in this field, as well as to study in-depth the accounting and auditing rules applicable in Romania in order to correctly apply professional judgment and increase its quality. Our master's degree program offers students the opportunity to improve themselves in the specializations of the field mentioned above. Given the development of the private sector in our country, this master's degree program aims to develop master’s students skills in using the theoretical and practical tools of corporate accounting.

Objectives of the Business Accounting and Audit master's degree program:

  • to provide master’s students with specialized knowledge that is specific to accounting and auditing, to consolidate and supplement their previously acquired knowledge in order for them to obtain a high degree of qualification so that, once they graduate, they are able to work in decision-making positions;
  • to develop students’ skills and abilities that will allow them to apply knowledge and work in the financial & accounting field and in the field of financial audit;
  • to develop, at individual level, general (knowledge, functional-actional) skills and specialized skills according to the master’s degree program, to acquire specialized knowledge in an operational system that will provide master’s students with the necessary professional competence;
  • to train master’s students for teamwork and decision making.

Competences By attending the master’s degree program, students will acquire the following competences:

General competences:

  • Ability to substantiate and develop specific strategies, plans and programs, implementation procedures, and to identify and apply corrective measures in order to achieve the planned objectives under the best conditions;
  • Ability to synthesize and analyze from an economic-financial standpoint economic phenomena, transactions and processes;
  • Ability to lead working groups and communicate in the most diverse contexts;
  • Ability to act independently and creatively in approaching and solving problems, to evaluate critical conditions in an objective and constructive manner, and to communicate results in a demonstrative way;
  • Mastery of the specialized language necessary for adequate communication with various structures related to the financial and accounting area of an entity
  • Ability to use concepts specific to European and international accounting regulations;
  • Ability to work in a team to develop and carry out projects specific to the financial and accounting field;
  • Ability to understand and apply specific decisions related to financial and accounting management.

Specialized competences:

  • Mastery of working procedures, methods and techniques in the field of accounting, auditing, and accounting expertise;
  • Ability to organize and manage bookkeeping in economic entities, and to provide financial-accounting and tax consultancy;
  • Ability to organize and coordinate internal control and internal audit;
  • Ability to organize external audit missions;
  • Ability to develop financial-accounting policies and strategies at corporate level;
  • Ability to analyze and use financial reports in the decision grounding and making process;
  • Ability to prepare, present and analyze financial statements, including consolidated financial statements;
  • Ability to prepare forecast financial statements;
  • Ability to use methods and techniques specific to financial information services and other services in the accounting field;
  • Ability to use financial-accounting information systems, including participation in the design of such systems;
  • Ability to investigate and analyze financial and accounting processes and phenomena at the level of organizations, using specific research methods;
  • Accumulate cognitive and functional-actional knowledge in order to fulfil the duties specific to occupations described in the National Classification of Occupations.

Possible positions (occupations): : After completing the four semesters and defending the final dissertation, the graduates of this program will have the necessary knowledge to hold management positions in the accounting departments of various companies and public institutions; they also have easier access to the profession of chartered accountant and/or financial auditor.

Our master's degree program offers students high level economic training, strongly focused on emphasizing practical usefulness and applicability, ensuring the skills needed to access the following professions: chief accountant; economic manager; chief financial officer; head of financial & accounting department; head of financial & accounting division; audit expert; financial controller; tax inspector; financial guard commissioner; chief commissioner of a financial guard division; financial manager; general manager of a company/autonomous public entity; financial auditor; financial consultant.

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