Master of Business Administration – Accounting and Auditing | Antonine University

Antonine School of Business

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Master of Business Administration – Accounting and Auditing

English, French

36Credits
2Duration of the program
$210Price

Official Name of the Program	Master of Business Administration – Accounting and Auditing
Official Degree Level	Master of Business Administration
Credit Price	$210
Campuses Availability	Hadat–Baabda; Nabi Ayla–Zahlé; Mejdlaya–Zgharta

Program Objectives

The Master of Business Administration with a concentration in Accounting and Auditing introduces students to the accounting and auditing functions and teaches them the mechanics, tools, and approaches required to accurately record the financial impact of an organization’s activities. Students will effectively monitor assets and liabilities, harness financial figures, and prepare meaningful financial and managerial reports for shareholders and other stakeholders. The program also educates learners on internal controls and auditing to safeguard organizational assets, which includes establishing necessary controls (objectives, scope, tools, and approaches).

Additionally, students will learn about tax rules and regulations, including periodic tax returns. The program prepares graduates for emerging careers in international markets, such as forensic examiners, which have become important specializations as a result of major fraud activities that have hit the business communities on a global scale and resulted in significant losses for investors from all over the world. Such fraud resulted in a focus on developing competencies that would allow individuals to address the risks that arose and help provide controls to mitigate those risks as well as uncover such activities.

Eligibility

Students eligible for this program are those who have successfully completed an undergraduate academic program in business administration (i.e. holders of a bachelor’s degree) and wish to pursue graduate studies in one of the concentrations offered within this advanced master’s degree program.

Teaching Methods

The teaching methods of the different modules and courses at the Antonine School of Business (ASB) are based on a curricular perspective, targeting knowledge building as well as competency and skill development. These methodologies prioritize course content and are not restricted to a single teaching pattern, promoting a learning environment that embraces a social constructivist approach.

Faculty members are keen on the process of transmission and acquisition of course content. Moreover, the knowledge construction process systematically takes precedence over all other aspects. The epistemological position of instructors takes into account the diverse economic and social backgrounds of learners.

Evaluation Process

The assessment system for course modules at the ASB allows students to progress at their own pace while considering the overall learning progress of the group. Assessment modalities are centered around 3 main categories: diagnostic, formative, and summative. The learning assessment is mainly conducted through continuous written tests throughout the academic semester. Partial examinations provide students with opportunities to redefine their progress and adjust their academic performance accordingly.

Courses include projects and research work prepared individually or in groups. Oral presentation and communication skills are often emphasized, taking precedence over other assessment modalities in various practical teaching units. The evaluation process ends with a summative assessment, where students take final examinations for each subject at the end of each academic semester.

Program Learning Outcomes (PLOs)

Common to the Master Program

MSB1: Equip graduates with the management knowledge required to assume semi-senior and senior roles in organizations across various fields, with a particular emphasis on their chosen concentration.
MSB2: Build the fundamental skills needed to establish and manage a private business.
MSB3: Strengthen graduates’ research, business analysis, and publication competencies.

Specific to the Program

MAA1: Safeguard organizational assets through effective internal controls and risk management strategies.
MAA2: Ensure accurate financial recording and reporting to provide reliable data for decision-making, performance monitoring, and strategic planning, enabling organizations to base their decisions on solid financial insights and key performance indicators.

Job Prospects

The jobs targeted by this program include the following management responsibilities and functions:

Accounting
Tax reporting
Treasury management
Budgeting
Internal audit and controls
Assistance in mergers and acquisitions
Company valuation
External audit firms
Management consultancy

Program Structure

Common Courses

Code	Course	Credits
ECON 202-EC00	Advanced Microeconomics and Quantitative Techniques Advanced Microeconomics and Quantitative Techniques ECON 202-EC00 3 The objective of this course is to examine the behavior of individuals (consumers and producers) in different market structures: pure competition market, monopoly, oligopoly, and monopolistic competition. It studies as well the case of externalities and explains how firms in a perfectly competitive market behave differently in the short run and the long run. It shows the different price discrimination policies applied by monopoly and the public policies that can limit the inefficiency of the monopolistic market. In this course, students will study the different strategies that oligopolistic firms undertake to maximize their profit and have a discussion on how externalities can make competitive markets inefficient. The course relies on classroom discussion, participation, case analysis, and problem-solving.	(3 Cr.)
MGMT 202-EC00	Decision Making for Business and Strategic Choices Decision Making for Business and Strategic Choices MGMT 202-EC00 3 This course is designed to help business students understand some of the greatest challenges that organizations face today – the effective and efficient methods for implementing strategies in organizations. It is imperative that students understand what strategic management deals with, in order to help them understand management strategies that will fit organizational goals. They will also be able to understand and use various organizational principles.	(3 Cr.)
MRCH 201-EC00	Research Methods in Business Research Methods in Business MRCH 201-EC00 3 This course introduces Business students to a clear, complete, and systematic scientific research approach from a methodological and epistemological point of view. It explains how to formulate a research question and how to build and elaborate on the theoretical framework of the project. Also, it discusses the main methodologies of data collection and the different techniques for analyzing the results. Finally, it introduces the student to the best techniques for structuring and communicating the results of the research.	(3 Cr.)
ECON 203-EC00	Advanced Macroeconomics Advanced Macroeconomics ECON 203-EC00 3 The objective of this course is to enable students to deepen their knowledge and understanding of the empirical and theoretical issues involved in analyzing the economic situation. The advanced concepts of macroeconomic theory will be presented in this course, especially those related to an open economy and the differences that the economic policy can have between the short run and the long run. The aggregate demand, IS-LM model, Mundell-Fleming model with exchange rate regimes, aggregate supply, and short-run tradeoff between inflation and unemployment will be discussed in details in this course.	(3 Cr.)
ECON 201-EC00	Legal Environment and Tax Regulations Legal Environment and Tax Regulations ECON 201-EC00 3 The course provides a solid background in Lebanese commercial law, civil law, code of civil procedures, labor law, and taxation law. Topics include the courts' system, contracts, property sales, commercial instruments, partnerships, corporations, commercial representation, franchise contracts, banking operations, labor law, and social security provisions. The course also covers the main rules governing the Lebanese income tax legislation.	(3 Cr.)
MGMT 213-EC00	Organizational Change and Global Strategy Organizational Change and Global Strategy MGMT 213-EC00 3 This course will explore key theoretical models in change and shift management. It will take a closer look at change management and the need to understand the important aspects of dealing with change. This course will give students a global outlook on management practices and strategies, preparing them to work both locally and internationally. Today's organizations are facing challenges in shifting from traditional management practices to modern management systems at both the local and international levels.	(3 Cr.)

Major Courses

Code	Course	Credits
ACCT 206-EC00	Advanced Accounting Advanced Accounting ACCT 206-EC00 3 This course will cover the practical financial reporting problems encountered in consolidated financial statements, goodwill, and other intangible assets. The intention is to deal with the concepts of consolidation rather than with the bookkeeping concepts. It will also explain how to deal with intercompany profits on several accounts such as inventories, plant assets, acquisitions as well as indirect and mutual holdings. Also, it will deal with foreign currency financial statements and the functional currency concept. An additional factor would be to deal with accounting for Nonprofit Organizations.	(3 Cr.)
ACCT 205-EC00	Advanced Audit Advanced Audit ACCT 205-EC00 3 This course will be an in-depth analysis of the audit function that would cover the requirements of the Lebanese Association for Accountants. It will provide a review of the auditing standards and their objectives, preparation and documentation of an audit engagement, auditor’s responsibilities to fraud in an audit of financial statements, audit planning, audit evidence, analytical procedures, audit sampling and written representations, internal auditing, and auditor’s report. The incumbent should be able to understand and follow audit procedures in actual cases after passing this course.	(3 Cr.)
ACCT 207-EC00	Contemporary Issues in Accounting Contemporary Issues in Accounting ACCT 207-EC00 3 This course covers several issues that are contemporary in the accounting field, such as forensic accounting. Fraud examination is one of the most interesting careers for students studying accounting and business. Both the size and the number of frauds are increasing, which will result in great demand for fraud-fighting professionals in the future. This course will deal with types of fraud, its nature, and the fundamentals of forensic accounting, including engagement planning, methods of analysis, report writing, and professional responsibilities. It will also provide discussions with limited scope to specific practice niches such as fraud, business valuation, economic damages, bankruptcy, and computer forensics.	(3 Cr.)
ACCT 208-EC00	Advanced Managerial Accounting Advanced Managerial Accounting ACCT 208-EC00 3 Advanced Managerial Accounting focuses on the accounting tools managers use to run a business. It provides information to help managers plan and control operations as they lead the business. This includes managing the company’s plant, equipment, and human resources. Managerial Accounting often requires forward-looking information because of the futuristic nature of business decisions.	(3 Cr.)

Senior Project

Code	Course	Credits
MGMT 501-EM10	Senior Project Senior Project MGMT 501-EM10 6 The Senior Project represents the capstone of the graduate program, that allows students to apply their acquired skills and techniques in management in a comprehensive manner. It allows them to consolidate and expand their knowledge on a topic of personal interest. The Senior Project can take the form of an academic research project (potentially serving as a foundation for future doctoral work), a feasibility study for a prospective venture, or a field project (such as revitalizing a company or diversifying its portfolio). Each Senior Project is guided by a qualified mentor who supports the student in developing a project that contributes meaningfully to the academic or professional community.	(6 Cr.)