Accounting, governance and sustainability
Master degree
DATE 5 Aprile 2025
CAMPUS Via dei Caniana, 2
Who we are
Prof.ssa Silvana Signori Director of the Master Degree
Prof. Daniele Gervasio
Prof. Matteo Molinari
Introducing Bergamo
and the University of Bergamo
Il Dipartimento di Scienze Aziendali
Docenti: 60 (di cui 17 prof. Ordinari, 28 prof. Associati e 15 ricercatori)
Professori a contratto: 21
Visiting professor: 17
Tutor e assistenti alla didattica: 144
Studenti Dipartimento: circa 3.500
Studenti Unibg: circa 18.000/20.000
E’ stato riconosciuto come «Dipartimento di eccellenza» dal Ministero dell’istruzione e del merito.
6° classificato nel ranking dei Dipartimenti di scienze aziendali italiani.
Accounting, Governance and Sustainability
In a world where sustainable practices are no longer optional, companies are leading the change toward a greener, inclusive and more responsible future. With global initiatives like the 2030 Agenda, the UN Sustainable Development Goals (SDGs), the European Green Deal, and Next Generation EU driving change, the need for professionals who understand sustainability and governance has never been greater.
Accounting, Governance and Sustainability
In an increasingly globalized economy, understanding international accounting standards and corporate governance is essential for navigating the complexities of cross-border financial practices.
AGS prepares students to meet the demands of multinational companies, regulators, and financial institutions.
By mastering global accounting frameworks and governance structures, students will be equipped to drive transparency, accountability, and sustainable growth in organizations worldwide.
Aims
✓ The master degree Accounting, Governance and Sustainability (AGS) has been designed to motivate and inspire students to think and search for innovative responses to changes in the contemporary societal, business and organisational context.
✓ During the programme students will learn new and up-to-date topics.
✓ Through these, they will gather managerial competencies necessary to assist organisations and public actors in developing and implementing solutions to cope with social and business challenges.
Key words
• Accounting
• Governance
• Auditing
• International
• Risk management
• Public value
• Sustainability
Two curricula
AGS develops throught two curricula:
• Accounting for International Business (AIB)
• Accounting and Governance for Sustainability (AG4S)
Both of them provide students with a comprehensive knowledge of international accounting, management control, risk management, corporate governance and accountability.
Two curricula
Accounting for International Business (AIB) provides students with competencies (knowledge, skills and tools) in accounting, auditing, corporate governance, and business and tax law that are necessary to manage the administration and accountancy aspects of international organizations
Accounting and Governance for Sustainability (AG4S) provides students with the competencies (in terms of strategic management, governance, accounting and control knowledge, skills and tools) necessary to envisage, design and implement innovative solutions for governing sustainability related issues in the daily management of organizations.
What You'll Learn
• International Business Accounting: Master the accounting, auditing, and reporting practices that shape the global business landscape.
• Strategic Decision-Making: Using accounting principles to drive sustainable and responsible business strategies.
• Sustainability (ESG) Risks & Opportunities: How to identify and manage risks while seizing new opportunities in the evolving global market.
• Governance and Accounting for Sustainability: Understand how companies can create long-term value through responsible governance, sustainability reporting, and risk management.
Job opportunities
Job opportunities
✓ CFOs or accounting managers
✓ Chartered accountants
✓ External (or internal) auditors
✓ Experts in corporate governance, in tax and legal services and transaction services
✓ Financial accounting advisors
✓ Sustainability/CSR/ESG manager, consultant or advisor
✓ ESG analyst
Courses
Accounting for International Business (AIB) - I year
• International and advanced accounting
• Corporate governance, risk assessment and auditing
• Strategic management accounting
• European economic policy
• Statistics for accounting
One choice from the following:
• Comparative business law
• International and eu tax law
Courses
Accounting for International Business (AIB) - II year
• Corporate and investment banking
• Accounting and reporting for sustainability
• Accounting history
One choice from the following:
• Economic growth and sustainability
• Personnel economics and hr analytics
One choice from the following:
• Public value creation and reporting
• International business and trade
• Risk management and derivatives
One choice from the following:
• Foreign language (or italian)
• Internship
• Matlab for decision maker
• Theoretical perspectives and research methods in accounting
Elective Courses (12 CFU)
• Final dissertation
Courses
• Challenges in a world in transition
• International accounting, risk assessment and auditing
• Business ethics
• Strategic management accounting Accounting and Governance for Sustainability (AG4S) - I year
• Comparative business law
• Public policies for sustainability and the environment
• Statistics for accounting
Courses
Accounting and Governance for Sustainability (AG4S) - II year
• Governing, accounting and reporting for sustainability
• Public value creation and reporting
• Economic growth and sustainability
One choice from the following:
• Sustainable finance
• Social topics in organizations
• Philanthropy. Impact and next generation investment
One choice from the following:
• Foreign language (or italian)
• Internship
• Matlab for decision maker
• Theoretical perspectives and research methods in accounting
Elective Courses (12 CFU)
• Final dissertation
Testimonials
Elena Fratus
Seneca - Social Environmental Ethical
Consulting and Auditing
Alessandra Rinetti
Internal Audit Manager at Brembo group
Nidhal Al Shanti
Finance Manager Nipro Corporation Global
Teaching activities
International context
AGS offers an internationally-infused learning and teaching environment to provide our students with the knowledge, skills and tools required to achieve successful and satisfying careers as consultants, managers or professionals specialised in accounting and governance practices for international business and for sustainability.
International opportunities
Partnerships with international Universities
Professor & students exchange
Research and Teaching partnership with International Universities
ERASMUS agreement with several UK, EU and Australian Universities
SUMMER SCHOOLS
International internships
You can attempt Summer Schools in UE and extra-UE countries
Erasmus + Internships (2-6 months)
ERASMUS & Extra UE exchange opportunities
+ di 20 destinazioni in lingua inglese + numerose altre sedi in lingua francese, tedesca e spagnola con possibilità di sostenere esami in lingua inglese
International opportunities
International visiting professors
• Cavagnaro, E, Governing Sustainability (Ned)
• Mazzola L., Strategic Management Accounting (UK)
• Helliar, C, International Accounting, (Australia)
• Hoskin, K., Accounting History (UK)
• Power, D, Risk Assessment (UK)
• Rinaldi, L, Accounting for Sustainability (UK)
• Every year the Master's Degree hosts international visiting professors coming from all over the world.
Double Degree Agreement
Best students will be able to spend the 2nd year at the University of Dundee by attending the Master Degree in “Accounting & Finance” . Once back from Dundee they will receive the DOUBLE DIPLOMA.
Testimonial
tive è lgere tudi e vate parte nnale tori di
Tirocini
e placement
National opportunities
Strong engagement with companies
Local, national and international companies are engaged in different courses sharing their experiences and offering opportunities for stages or internships.
Nell'ambito delle attività formative è prevista la possibilità di svolgere un ’attività di tirocinio presso studi professionali, aziende e organizzazioni pubbliche e private nazionali e internazionali.
L'attività di tirocinio può costituire parte
del più i ti t t triennale
di Dottori
commercialisti ed esperti contabili di
National opportunities
Placement and internship
The programme is coherent with the agreement between the “University of Bergamo” and “Ordine dei Dottori commercialisti ed esperti contabili” of Bergamo as provided by the Convention between the “Ministero dell’istruzione, università e ricerca” and “Consiglio nazionale dei Dottori commercialisti ed esperti contabili”.
Why to apply?
• Hot topics – current issues
• International environment
• Active learning
• Good infrastructures
• Amazing city 94%
students satisfied with the course 97,8%
students who have an occupation in 1 year 2,6 months time needed to find a job (average)
Source: AlmaLaurea, 2022
Aims of Accounting, Governance and Sustainability
✓ This Master’s program equips students with advanced knowledge and skills in governance, accounting, and sustainability, preparing them to work in the international arena and tackle the challenges and opportunities in sustainable business practices.
✓ It has been designed to motivate and inspire students to think and search for innovative responses to changes in the contemporary societal, business and organisational context.
✓ During the programme students will learn new and up-to-date topics.
✓ Through these, they will gather managerial competencies necessary to assist organisations and public actors in developing and implementing solutions to cope with social and business challenges.
Why to apply?
"Accounting, Governance and Sustainability are knowledge areas, together with Digital & Innovation, which allow students of a master program to navigate the complexity of a corporate organization. Companies around the world are in need of people with deep cross-competences, more and more in traditional functional areas which are changing faster than ever"
Fabrizio Acerbis - PwC Partner, President PwC TLS Avvocati e Commercialisti
“In a constantly evolving world, the skills required of managers and professionals are everchanging. The degree in Accounting, Governance and Sustainability equips tomorrow's leaders with cross-disciplinary and multidisciplinary skills, essential for navigating the complexities of global business and promoting sustainable practices”
Ivan
Lucci - Partner, Audit KPMG S.p.A. (Bergamo Office)
“Companies are increasingly seeking professionals who can integrate sustainability issues into decision-making processes. The AGS program responds to this growing demand by training experts capable of assessing the risks and opportunities associated with the transition to a sustainable economy “
Giorgio Gavazzeni - ODCEC Bergamo – National Accountant Association
Criteri di accesso
Corso ad accesso libero!
Per essere ammessi al corso di laurea magistrale (LM) occorre essere in possesso della laurea, o del diploma universitario di durata triennale, oppure di altro titolo di studio conseguito all'estero e riconosciuto idoneo.
L'ammissione al corso di laurea magistrale è subordinata al possesso:
• di specifici requisiti curriculari (compresi requisiti linguistici);
• di un'adeguata preparazione personale;
Criteri di accesso
Possesso requisiti curriculari
A) Aver acquisito la laurea italiana in una delle seguenti classi:
Classe L-18 - Scienze dell'economia e della gestione aziendali
Classe L-33 - Scienze economiche
oppure
B) Aver acquisito una laurea italiana diversa da quella indicata al punto A e aver acquisito complessivamente, entro la scadenza per l’iscrizione alla selezione, almeno 60 CFU nell’area delle scienze economiche e statistiche o in particolari settori dell’area giuridica, matematico-informatica o dell’ingegneria industriale e dell’informazione
oppure
c) Aver acquisito altro titolo di studio conseguito all’estero, riconosciuto idoneo.
Conoscenza della lingua inglese livello B2 (o equivalente)
Criteri di accesso
Adeguatezza della personale preparazione dello studente
• per i laureati triennali provenienti dalle classi 17 e 28 (D.M. 509/99) e analoghe precedenti
voto di laurea non inferiore a 90/110;
• per i laureati provenienti da altre classi di laurea, requisito curriculare dei 60 CFU nelle aree indicate
voto di laurea non inferiore a 100/110.
In caso di voto inferiore, è richiesto al candidato di sostenere un colloquio per la verifica della preparazione personale su argomenti coerenti con il percorso formativo.
Per gli studenti internazionali: valutazione del CV e dei titoli, verifica dell'adeguatezza della personale preparazione tramite test/colloquio
Iscrizione con riserva
Gli organi accademici di Ateneo possono prevedere l'iscrizione "con riserva" agli studenti che non abbiano ancor conseguito la laurea di primo livello e che siano in possesso di requisiti curriculari sopra definiti.
In tal caso, sono ammessi al corso di LM con esonero totale dal test gli studenti, provenienti dalle classi 17 e 28 (D.M. 509/99) e 18 e 33 (D.M. 270/04), che abbiano conseguito una media dei voti negli esami sostenuti, pesati con i rispettivi crediti, uguale o superiore a 24/30 (26/30 per gli studenti provenienti da altre classi di laurea, fermo restando il possesso dei 60 CFU nelle aree sopraindicate)
Scadenze per iscriversi
Pre-iscrizione dal 1° aprile al 30 maggio 2025
Colloquio/test* dal 23 al 27 giugno 2025
Immatricolazione dal 7 luglio al 29 agosto 2025
Pre-iscrizione dal 3 giugno al 29 agosto 2025
Colloquio/test* dall’11 al 19 settembre 2025
Immatricolazione dal 29 settembre al 15 ottobre 2025
Pre-iscrizione dall’1 al 30 settembre 2025
Colloquio/test* dal 15 al 21 ottobre 2025
Immatricolazione dal 27 ottobre al 14 novembre 2025
https://www.unibg.it/studiare/iscriversi/scadenze-iscriversi/scadenze-iscriversi-laureemagistrali
Contatti
Per informazioni
Prof.ssa Silvana Signori
Presidente del corso di studi silvana.signori@unibg.it
Prof. Daniele Gervasio
Referente piani di studio daniele.gervasio@unibg.it
Prof. Matteo Molinari matteo.molinari@unibg.it
Siti web
www.unibg.it
https://dipsa.unibg.it/en
https://ls-ags.unibg.it/en
