The Master of Science in Accounting provides you with the theoretical knowledge, practical skills, and research competencies required to address complex accounting issues found in private corporations, governmental entities, public accounting, and not-for-profit organizations. This program extends the knowledge gained in an undergraduate accounting program to enhance your skills in written communication, research, and complex problem solving. No matter your passion, an accounting degree can help you mix that passion into your profession.

This program has been designed in consultation with industry business leaders, is accredited by the Accreditation Council for Business Schools and Programs (ACBSP), and has earned additional ACBSP Specialized Accounting Accreditation.

This program has specific admission requirements.

Degree Program Objectives

In addition to the institutional and degree level learning objectives, graduates of this program are expected to achieve these learning outcomes:

  • Research and appraise historic, current, and developing authoritative standards in accounting and apply them appropriately to complex financial transactions.
  • Utilize Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS) to produce and interpret financial statements for various types of organizations.
  • Demonstrate knowledge of the ethical framework for accountants adopted by professional accounting organizations, such as the American Institute of Certified Public Accountants (AICPA) and the Institute of Management Accountants (IMA).
  • Analyze, evaluate, and organize financial data to facilitate managerial decision making.
  • Conduct an in-depth analysis of an organization's financial information and provide a written assessment of the results.

Degree at a Glance

Institutional Requirements9
Core Requirements9
Major Requirements6
Select one concentration from the following:9
Elective Requirements0
Final Program Requirements3
Total Semester Hours36

Degree Program Requirements

Institutional Requirements (9 semester hours)

BUSN601Global Management Perspective3
BUSN602Managerial Analysis3
BUSN603Quantitative Analysis3
Total Semester Hours9

Students are required to take BUSN601 as the first course and then should take BUSN602 and BUSN603 as the first three Core Requirements.

Core Requirements (9 semester hours)

ACCT610Advanced Accounting3
ACCT695Accounting Theory and Concepts3
ACCT608Financial Reporting & Analysis3
Total Semester Hours9

Major Requirements (6 semester hours)

Select 2 courses from the following:6
International Accounting
Individual Tax Research and Planning
Advanced Federal Taxation
Advanced Cost Accounting
Managerial Accounting
Forensic Accounting
Total Semester Hours6

Students must choose a concentration for this degree program and may select from the Applied Business Analytics, CPA, Government Accounting, Health Information Management, Information Technology, and Internal Auditing concentrations.

Concentration in Applied Business Analytics (9 semester hours)

This concentration will help the student use the high demand business intelligence skills necessary to stand out as a problem solver, decision maker, strategic thinker, and communicator in from an accounting context. Using problem-solving exercises, you will learn to apply business and big data analytics to help you meet your organization’s analytical accounting objectives. You’ll develop and apply critical thinking skills and create analytics tools to use in accounting decision-making.

Objectives

Upon successful completion of this concentration, the student will be able to:

  • Construct both simple regression and multiple linear regression analytical models in Microsoft Excel.
  • Define and quantify business problems using data analysis tools for the purposes of analytical investigation and accounting decision-making.
  • Analyze the interpretation of results from statistical analysis.
  • Communicate statistical results and reports for the purpose of accounting decision-making.
BUSN660Advanced Analytics I3
BUSN661Advanced Analytics II3
BUSN662Applied Advanced Analytics3
Total Semester Hours9

Concentration in CPA (9 semester hours)

This concentration is designed for students who have a solid understanding of accounting concepts and are interested in pursuing the Certified Public Accountant license. Mastery of accounting disciplines such as auditing, financial reporting, cost/management accounting, regulation, and taxation is expected. This concentration will serve as a review of these concepts in preparation to sit for the CPA exam.

Objectives

Upon successful completion of this concentration, the student will be able to:

  • Apply appropriate Generally Accepted Accounting Principles to various scenarios regarding auditing, business environment and concepts, financial reporting, regulation, and taxation.

  • Solve problems relating to auditing, business environment and concepts, financial reporting, regulation, and taxation.

  • Demonstrate written communications skills in preparing solutions addressing complex accounting problems and situations.

  • Illustrate critical thinking and problem-solving skills in formulating solutions to cases.

Select 3 courses from the following:9
Advanced Business Concepts
Comprehensive Financial Accounting
Advanced Auditing Topics
Business Law and Taxation
Total Semester Hours9

Concentration in Government Accounting (9 semester hours)

This concentration is designed for students who have a background or wish to pursue a career in government and not-for-profit business. A high-level emphasis is placed on the application of accounting principles for government entities and not-for-profit organizations. Students will learn about the accounting cycle, budgeting and fund accounting, and accounting for state and local governments, colleges and universities.

Objectives

Upon successful completion of this concentration, the student will be able to:

  • Evaluate the fundamental ways that governments and not-for-profit organizations differ from business enterprises.

  • Solve problems relating to government and not-for-profit accounting.

  • Demonstrate written communications skills in preparing solutions addressing complex government and not-for-profit accounting problems and situations.

  • Illustrate critical thinking and problem-solving skills in formulating solutions to cases in government and not-for-profit accounting.
ACCT614Government & Non-Profit Accounting I3
ACCT619Government & Non-Profit Accounting II3
ACCT621Government & Non-Profit Accounting III3
Total Semester Hours9

Concentration in Health Information Management (9 semester hours)

This concentration is designed to provide those accounting students that work in or have interest in the healthcare industry. Courses are designed with a healthcare data analytics and informatics approach. Emphasis is placed on health data management, clinical and administrative decision-making, strategic planning, and outcomes management.

Objectives

Upon successful completion of this concentration, the student will be able to:

  • Assess organizational compliance with state and federal governmental regulations, accreditation, licensure and certification requirements.
  • Construct accurate quantitative evaluations related to health care statistics, financial management, and accounting standards and best practices.
  • Evaluate legal and ethical concerns related to confidentiality, security, and privacy issues in the management of health information in a digital world.
  • Demonstrate knowledge of specialized medical language, classification systems, and reimbursement methodology common in the field of health information management.
  • Synthesize material on health information management from multiple competing sources.
  • Identify significant public policy issues in health information management.
Select 3 courses from the following:9
Technology Applications in Health Information Management
Healthcare Vocabulary and Clinical Terminologies
Research Methods in Health Information Management
Clinical Workflow and Process Redesign
Legal Issues in Health Information Management
Corporate Compliance in the Healthcare Industry
Total Semester Hours9

Concentration in Information Technology (9 semester hours)

This concentration is designed for accounting student that have a background or wish to pursue a career in the information technology industry.  The concentration covers the development and implementation of information systems and includes topics such as database systems, object-oriented analysis and design, IS architectures, IT project management, security, and computer forensics. Students will have the opportunity to study the theory, principles, best practices, tools, and technologies associated with the IT marketplace.

Objectives

Upon successful completion of this concentration, the student will be able to:

  • Appraise the processes, phases, domains, and measures for effectively managing complex IT projects.
  • Examine the methodologies, tools, technologies, and practices to analyze, design, and develop object-oriented applications.
  • Examine the legal, social, ethical, and technical issues related to information systems and to securing information systems.
  • Appraise the vulnerabilities of information systems with respect to security and examine the methodologies to mitigate this risk.
Select 3 courses from the following:9
Management Information Systems
Research Methods in Information Systems and Technology
Enterprise Database Systems
Computer Networks and Data Systems
Information Security Management
Information Technology Project Management
Total Semester Hours9

Concentration in Internal Auditing (9 semester hours)

This concentration is designed for students who have a background or wish to pursue a career in internal auditing and assurance. A high-level emphasis is placed on the application of accounting principles, assurance, and auditing techniques to business entities. Students will learn about the role of the auditor in a global business environment, the scope of auditing, the rules governing the professional ethics of the Certified Public Accountant, the auditing process, and the legal liabilities and responsibilities of an auditor. This concentration may help you prepare for the auditing sections of the Certified Internal Auditing (CIA) exam.

Objectives

Upon successful completion of this concentration, the student will be able to:

  • Apply auditing and assurance techniques to a wide variety of internal auditing situations.

  • Solve problems relating to internal auditing and assurance.

  • Demonstrate written communications skills in preparing solutions addressing complex auditing problems and situations.

  • Illustrate critical thinking and problem-solving skills in formulating solutions to cases in auditing and assurance.

ACCT609Auditing & Assurance I3
ACCT611Auditing & Assurance II3
ACCT613Auditing & Assurance III3
Total Semester Hours9

Elective Requirements (0 semester hours)

Students with bachelor’s degrees that are not from an ACBSP or AACSB accredited institution will be required to complete the Institutional Requirements and will have 0 elective semester hours. Students who hold a bachelor’s degree from an ACBSP or AACSB accredited institution can request a waiver of the Institutional Requirements and will have 9 elective semester hours instead.

Final Program Requirements (3 semester hours)

ACCT699Financial Accounting Theory Capstone 13
Total Semester Hours3