Master of Accountancy


Set Yourself Up for Success

Accounting is the language of business. For this reason, today's technologically-driven and globally-oriented businesses look for graduates with more training, education, and skills in all facets of accounting.

The mission of the Master of Accountancy 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 accounting. The accounting faculty is committed to offering programs and a setting that attract students as they choose among competing programs

Learning Outcomes

Upon completion of the graduate degree, students in Accounting are expected to be able to:

Students will demonstrate their knowledge of the practice of accounting by:

  • identifying the appropriate accounting principles to be used for a specific accounting transaction 
  • applying the principles identified to determine their effect on the financial position, cash flows, and / or the results of operation of the entity and select the most appropriate accounting treatment among the alternatives 
  • based on those results, record the transaction in the accounting system. 

Students will think critically about complex accounting, professional, and ethical issues by: 

  • determining the relevant information needs 
  • gathering all of the pertinent facts and clearly stating the problem 
  • identifying alternative courses of action 
  • recommending a course of action based on supported reasoning. 

Students will effectively communicate issues, analysis, and recommendations through: 

  • effective writing skills 
  • presentation skills 
  • team collaboration. 

Students will provide evidence of an awareness of the relevance of accounting information systems and information technology auditing, system risks and control processes by demonstrating:

  • an understanding of the methods used by auditors to assess risks and to identify controls to mitigate these risks. 
  • an understanding of privacy and security concerns relating to information systems 
  • an understanding of IT security controls and the impact of these controls on the overall reliability of accounting information systems. 

Students will be able to analyze data in traditional and Big Data sources by demonstrating the ability to: 

  • use analytical software to uncover patterns in accounting and other data 
  • use statistical techniques and other methods to uncover patterns in accounting and other data 
  • use visualization software to professionally present findings 
  • question the limitations of uncovered patterns and findings.

Accreditation and/or Program/Cluster Review

Bowling Green State University [BGSU] is accredited by the Higher Learning Commission.  BGSU has been accredited by the Higher Learning Commission since 01/01/1916. The most recent reaffirmation of accreditation was received in 2012 - 2013. Questions should be directed to the Office of Institutional Effectiveness.

The Accounting program is accredited by Association to Advance Collegiate Schools of Business (AACSB) and is in good standing.

Professional Licensure (If applicable)

Bowling Green State University programs leading to licensure, certification and/or endorsement, whether delivered online, face-to-face or in a blended format, satisfy the academic requirements for those credentials set forth by the State of Ohio.

Requirements for licensure, certification and/or endorsement eligibility vary greatly from one profession to another and from state to state. The Accounting program does not lead to professional licensure.

Gainful Employment (If applicable)

Under the Higher Education Act Title IV disclosure requirements, an institution must provide current and prospective students with information about each of its programs that prepares students for gainful employment in a recognized occupation.

The Accounting program is not a recognized occupation that requires a Gainful Employment disclosure.

Updated: 03/02/2022 03:17PM