Scientific Fields

The main scientific fields covered by the Department are the following


Accounting is the science that locates, records, processes and presents financial facts, preparing relevant special reports (accounting reports). Provides financial information to inform all stakeholders (shareholders, suppliers, customers, creditors, government, executives, etc.) about the progress of the financial units, so that they can make rational financial decisions.

Accounting Science is one of the main scientific fields of management science. It contributes to the understanding of the impact of financial and managerial operations of companies on their critical dimensions (e.g. profitability) and in general on their competitiveness and viability.

Therefore, it is a valuable basis for making and implementing business decisions. The development of accounting science is directly related to the long-term development of the economy, as the latter needs more and more reliable systems for collecting, managing and evaluating information for its smooth operation.

The two basic branches of accounting are Financial Accounting and Administrative Accounting.

Financial Accounting has as its object the collection and analysis of accounting information of financial units, in order to prepare and disclose financial statements at the end of a period.

Management Accounting deals with the processing, analysis and presentation of financial or non-financial information (strategic information, etc.), to be used by the entity’s management in planning, valuation and control, in order to ensure the rational use of available business resources.

A part of Administrative Accounting is Cost Accounting (or Costing), which primarily deals with the determination of the cost of production of products or services, as well as the operation of various units or departments of the entity.

Modern trends in the international economic environment, such as the globalization, technological developments and the dominance of information technology in all areas of economic activity, have led to the emergence of new business forms, the development of modern financial tools and the need to adapt accounting to modern requirements.

As a result of the above is the development of additional branches of accounting, such as:

  • Tax accounting,
  • Computerized Accounting,
  • Audit,
  • Banking Accounting,
  • Accounting of Consolidated Financial Statements,
  • Environmental Accounting,
  • Public Accounting etc.

Courses that deal with and specialize in most branches of accounting have been included in the Curriculum of the Department. Specifically, the following compulsory courses are included in the study program: Principles of Financial Accounting, Greek Accounting Standards, Administrative Accounting – Costing, Corporate Accounting, Administrative Accounting – Decision Making and Auditing, Tax Accounting I.

At the same time, the following elective courses are included: Valuation and Analysis of Companies, International Financial Reporting Standards, Tax Accounting II, Computerized Accounting, Auditing.


The field of Finance covers a wide range of specializations and applications.

More specifically, through the specialization in finance, students will receive all the necessary knowledge to understand and analyze financial data of companies, markets and products, while acquiring knowledge in relation to the methodological tools that can be used for evaluation, valuation and forecasting financial data.

A student pursuing specialization in Finance is covered by the curriculum of the Department of Accounting and Finance, as follows:

 Financial management

The courses in this field range from introductory concepts of corporate finance to specialized knowledge related to modern financial management, treasury management of companies, organizations and financial institutions.

International Finance

The Accounting and Finance curriculum frames the field of finance with a series of courses that will enable graduates to understand the global financial system, international capital and foreign exchange markets, and how international money and capital markets work.


The Curriculum offers a course focusing on the analysis of the structure and operation of the financial system and financial intermediation, such as Banking Administration, Financial Services Administration and the Banking and Financial System.


Students should specialize in investment products and markets issues but mainly in matters related to the identification, quantification and management of the risks that characterize the investment process.

Methodological tools of financial analysis

The Curriculum includes courses in Mathematics, Statistics, Econometrics and data Analysis models in finance, through which the knowledge for the creation of analyzes, and forecasts in matters of investment, financial markets and optimal corporate operation are provided.

The courses of quantitative methods that exist in the Curriculum can be classified into three categories: one course of introductory mathematics, three courses of statistics and two courses of business research.

The Curriculum also includes legal courses, as the operation of the market and businesses is governed by principles and rules that must be taken into account by business executives and public authorities during the decision-making process.