Degree: Master of Accountancy

Larry Kowalski , Chair Alan Lord, Graduate Coordinator Room: 332 Business Administration Building Phone: 419-372-2767 E-mail: infoamis@cba.bgsu.edu

Graduate Faculty Professor - Alan T. Lord, Ph.D. Associate Professors - Patricia Essex, Ph.D.; Sachi Sakthivel, Ph.D.; Kenneth Snead, Ph.D. Assistant Professors - Larry Bajor, Ph.D.; Earl McKinney, Ph.D.; Andreas Nicolaou, D.B.A.; Madhavarao Raghunathan, Ph.D.; Paul Schauer, Ph.D.; David Stott, Ph.D.

The Department of Accounting and Management Information Systems offers a program of study leading to the Master of Accountancy degree. The mission of the Master of Accountancy (MAcc) program is to build upon the base of knowledge obtained at the baccalaureate level and to further nurture the personal and professional development of those interested in graduate education in areas relevant to the practice of public or corporate accounting. The department is committed to offering programs and a setting that attract students as they choose among competing programs and offers an opportunity to specialize in accounting information systems, financial reporting and auditing, and taxation.

Prerequisites to Graduate Work

Graduates from any accredited baccalaureate program may be admitted to the MAcc program. However, the program is designed primarily for students with a business degree and an undergraduate accounting specialization from an accredited school. All MAcc students must obtain an appropriate background prior to undertaking graduate accounting courses including: (1) satisfactory competencies in written communications and personal computer skills; (2) an appropriate general business background; (3) an appropriate undergraduate background in financial accounting, managerial accounting, auditing, taxation, and accounting information systems.

Admission Procedure

Applicants for the MAcc program should follow the instructions outlined in the “Graduate Admission” section of this catalog. Application forms and information are available from the Department of Accounting and Management Information Systems, 332 Business Administration Building, or www.cba.bgsu.edu/macc. Each student is independently evaluated for admission to the MAcc program taking into account such things as undergraduate GPA, GMAT scores, prior work experience, and recommendations.

Degree Requirements

Requirements for the MAcc program are subject to continuous improvement and can differ from those listed below. New students will be given official requirements prior to the start of their first semester of graduate course work. Students with all of the background completed prior to program entry can expect to complete the MAcc within 12 months. Requirements beyond the foundation materials described above are broadly defined as follows:

All elective course work must be approved by the student's graduate advisor and should “fit” student objectives and career plans. Each student’s program must include a minimum of 18 semester hours in courses reserved exclusively for graduate students. The accounting course work must include at least 12 semester hours in courses reserved exclusively for graduate students.

Each student is required to complete one of three specialization tracks within the MAcc, accounting information systems (ACCT 613, 614, 619); financial reporting and auditing (ACCT 624, 654, 655); or taxation (ACCT 643, 644, 645). Students who elect the tax specialization must have completed the equivalent of ACCT 542 prior to program entry or elect that course as part of their MAcc study. A capstone course in the professional practice of accounting (ACCT 675) must be taken during the last 10 hours of the student's program. This course is designed to provide a synthesis of public accounting practice and serve as a culminating experience for MAcc students. In addition to the accounting course work listed above, all students are required to take (1) GBA 672, International Business Operations, (2) a graduate level course in Communications and (3) a graduate level course in Ethics, Social Responsibility, or Environmental Issues. The specific course work required for Communications and Ethics/Professional Responsibility/Legal Issues depends upon the student’s background and interests and must be approved by the student’s graduate advisor.

Graduate Courses

Please access graduate courses online at http://webapps.bgsu.edu/courses/search.php. Graduate courses offered by the Department of Accounting and Management Information Systems use the prefix: ACCT

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