Chair in Accounting-Control-Audit (ACA)

Chair in Accounting-Control-Audit (ACA)

Officer: Sana GUETAT

The “Accounting, Control, Audit” (ACA) programme describes a set of diplomas (degree and masters) which prepare students for professions in accountancy, auditing and, more generally, for management consulting professions. The Department of Law, Economics and Management in Le Mans Université (UFRDEG) was a pioneer in France in this field by offering an accounting-oriented “Maîtrise” (certificate/diploma) as early as 1973 (MSTCF). This training is available today in the courses offered by the Department of Law, Economics and Management in the form of an ACA specialisation within the degree in economics and management (Accounting Financial Analysis course in 2nd year, ACA course in 3rd year), then a Masters with ACA field of study.

Created in 2004, the Chair in ACA is intended to formalise and organise the partnership between the ACA programme and organisations which participate in its operation. Its main vocation is to provide support for activities related to the ACA Masters and to contribute to the influence and development of the programme of study.

Today, the partners of the Chair in ACA are: the Compagnie des commissaires aux comptes d’Angers (statutory auditors of Angers), the Association des experts comptables de la Sarthe (Sarthe Association of Registered Accountants), the Ordre des experts comptables des Pays de la Loire (Pays de la Loire Association of Registered Accountants), STREGO, COMPTAFRANCE, and KPMG.

More specifically, the Chair in ACA plans to allocate the resources available to it to support:

• The operation and the development of the Chair in ACA (holding of meetings, communication and prospecting actions, etc.)

• Covering costs relating to the preparation and holding of professional training seminars organised by the ACA Masters

• Support for preparatory training for the DSCG (advanced diploma in accounting and management), a course that is complementary to the ACA masters, for students studying for accountancy (assistance with the promotion of this training, financial support for presenters, etc.)

• Covering costs relating to the participation of members of the steering committee in academic networks relating to accounting, control, and auditing (journal editorial boards, scientific conference committees, academic associations, researcher networks, etc.)

• Support for the dissemination of applied research work in ACA carried out by or under the supervision of members of the executive committee in whatever form (scientific publications, participation in conferences and seminars, translations, etc.)