Master of Business Administration – Accounting and Auditing | Antonine University


Master of Business Administration – Accounting and Auditing

English, French

  • 36Credits
  • 2Duration of the program
  • $130Price
Official Name of the Program Master of Business Administration – Accounting and Auditing
Official Degree Level Master in Business Administration – Accounting and Auditing
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 function and teaches them the mechanics, tools, and approach required to properly record the financial impact of the organization’s activities, effectively monitor its assets and liabilities, harness its financial figures, and prepare meaningful financial and managerial reports for its shareholders and other stakeholders. The program also aims to educate learners on the role and approach of internal controls/audit to help safeguard the organization’s assets, which includes assisting in the establishment of the necessary internal controls (objectives, scope, tools, and approaches). Students will additionally learn about tax rules and regulations, as well as periodic tax returns.

It will also prepare them for some new careers that are emerging 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.


Students eligible for this program are those who have successfully completed their undergraduate academic program in Business Administration (i.e. holders of a Bachelor’s degree) and wish to pursue their graduate studies in one of the concentrations offered in the framework of 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, mainly targeting knowledge building as well as competency and skill development. The teaching methodologies give precedence to the course content and are not restricted to a specific and sole teaching pattern, notwithstanding the adoption of a learning environment promoting a social constructivist approach.

The faculty members are keen on the process of transmission and acquisition of the course contents. 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. In this perspective, the construction of learners' knowledge again takes precedence over other types of teaching and learning methodologies.

Evaluation Process

The assessment system of the course modules at the ASB allows students to progress at their own pace without disregarding, at the same time, the overall learning progress of the group of learners in the same pedagogical structure. The assessment modalities are centered around 3 main categories: diagnostic, formative, and summative. The learning assessment is mainly carried out via written tests conducted continuously throughout the academic semester. The partial examination gives the students the opportunity to redefine their progress and adjust their academic performance according to the results obtained.

Courses include projects and research work prepared individually or in groups. Oral presentation and communication skills come to the fore very often and take precedence over other assessment modalities in a number of practical teaching units.

The evaluation process ends with the summative assessment, where the students take the final examination for each subject at the end of each academic semester.

Program Learning Outcomes (PLOs)

Upon completion of the Master of Business Administration – Accounting and Auditing concentration, graduates will be able to:

  • select strategic decisions for business development;
  • elaborate strategic plans for enterprises, organizations, and firms;
  • recognize the impact of organizational culture on business performance;
  • conduct research based on qualitative and quantitative techniques;
  • employ advanced financial and managerial accounting tools to enhance decision making;
  • apply audit concepts to reporting and control functions of the business.
Job Prospects

The jobs targeted by this program comprise 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 Credits

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.

MGMT 202-EC00 Decision Making for Business and Strategic Choices
Decision Making for Business and Strategic Choices
MGMT 202-EC00
3 Credits

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.

MRCH 201-EC00 Research Methods in Business
Research Methods in Business
MRCH 201-EC00
3 Credits

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.

ECON 203-EC00 Advanced Macroeconomics
Advanced Macroeconomics
ECON 203-EC00
3 Credits

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.

ECON 201-EC00 Legal Environment and Tax Regulations
Legal Environment and Tax Regulations
ECON 201-EC00
3 Credits

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.

MGMT 213-EC00 Organizational Change and Global Strategy
Organizational Change and Global Strategy
MGMT 213-EC00
3 Credits

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.

Major Courses

Code Course Credits
ACCT 206-EC00 Advanced Accounting
Advanced Accounting
ACCT 206-EC00
3 Credits

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.

ACCT 205-EC00 Advanced Audit
Advanced Audit
ACCT 205-EC00
3 Credits

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.

ACCT 207-EC00 Contemporary Issues in Accounting
Contemporary Issues in Accounting
ACCT 207-EC00
3 Credits

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.

ACCT 208-EC00 Advanced Managerial Accounting
Advanced Managerial Accounting
ACCT 208-EC00
3 Credits
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.
Senior Project

Code Course Credits
MGMT 501-EM10 Senior Project