Accounting and Management Information Systems (Archived 2016-17 Graduate Catalog:)
Master of Accountancy (M.Acc.)
Master of Accountancy (M.Acc.)
The Department of Accounting and Management Information Systems offers a program of study leading to the Master of Accountancy (M.Acc.) degree. The mission of the M.Acc. 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 to offering an opportunity to specialize in accounting and auditing, information systems auditing and control, or taxation.
Prerequisites to Graduate Work
Graduates from any accredited baccalaureate program may be admitted to the M.Acc. program. However, the program is designed primarily for students with a business degree and an undergraduate accounting specialization from an accredited school. All M.Acc. 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) the equivalent of an upper-level undergraduate education in financial accounting, managerial accounting, auditing, taxation, and accounting information systems.
Applicants for the M.Acc. program should follow the instructions outlined in the Graduate Admission section of this catalog. Application materials and admission information are available. Each student is independently evaluated for admission to the M.Acc. program taking into account such things as undergraduate GPA, accounting course GPA, professional certifications, GMAT scores, prior work experience, and recommendations.
Requirements for the M.Acc. 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 and specifics can be reviewed. Ultimate degree requirements are customized to accommodate the varying educational backgrounds of students entering the program, and therefore students graduating from the program will not have completed an identical set of graduate courses. The information in this catalog represents the requirements for most students. Students with all of the prerequisite background requirements completed prior to program entry can expect to complete the M.Acc. within 12 months after beginning the program in August. The typical M.Acc. program year requires students take classes in the fall and spring semesters and in either or both of the summer sessions. Exact timing of the course offerings, as well as the specific course offerings in a program year, varies by year and cannot be identified in advance of a particular program year. In most cases, M.Acc. program courses are offered only once per academic year.
The M.Acc. program requires students to complete a minimum of 30 semester hours which must include at least 18 semester hours in courses reserved exclusively for graduate students. Of these graduate-student-only courses, at least 12 semester hours must be in accounting-related courses. Students complete 12 to 15 hours in a set of professional core courses and at least nine hours in a track specialization with the balance of the 30 hours being elective courses.
The M.Acc. program professional core requires course work in communications, ethics and professional responsibilities for accountants, advanced financial reporting, and an exposure to global business issues (unless previously studied). In addition, a capstone course in the professional practice of accounting must be taken during the last 10 hours of the student's program. This course is designed to provide a synthesis of accounting practice and serve as a culminating experience for M.Acc. students.
Each student is required to complete one of three specialization tracks within the M.Acc., and the options are: accounting and auditing; information systems, auditing, and control; or taxation.
The accounting and auditing track includes study in financial accounting, business assurance services, and advanced information systems for accountants. Students who elect the accounting and auditing track must have an adequate background in accounting information systems prior to the program or obtain that background as part of their M.Acc. study through elective-course options.
The information systems auditing and control track includes courses in data communications, systems analysis and design, information system security, and information systems auditing and control techniques and procedures. Students who elect the information systems auditing and control track must have an adequate background in database management prior to program entry or obtain that background as part of their M.Acc. study through elective-course options.
The taxation track courses include federal taxation and management decisions, estate planning, and taxation of partnerships/flow-through entities. Students who elect the tax track must have an adequate background in U.S. individual and corporate taxation prior to program entry or obtain that background as part of their M.Acc. study.
Students choose among several available elective courses to complement their professional core and track specializations. Elective courses must be approved by the student's graduate advisor and should fit the student’s objectives and career plans.
Please access graduate courses online. Graduate courses offered by the Department of Accounting and Management Information Systems use the prefix: ACCT. Students often also take courses that use the prefix: MBA or BUSE.