The Master of Science in Accountancy is an advanced professional degree that offers students the opportunity to develop substantive knowledge, skills, and abilities in accounting. The program offers students flexibility to combine their accounting backgrounds with coursework in information systems and finance. It also allows students without undergraduate degrees in accounting to combine their diverse backgrounds with a graduate degree in accounting.
Program Learning Goals
Consistent with the School’s mission, students in the program will:
- Develop advanced knowledge and understanding of accounting concepts, the regulatory environment, and professional practice issues and challenges;
- Enhance their critical thinking skills and develop the ability to apply advanced knowledge of accounting concepts, principles and practices in innovative ways;
- Develop the ability to research accounting issues and write research reports that incorporate qualitative and quantitative data analysis and integrate information from multiple sources;
- Demonstrate effective written and oral communication skills;
- Understand and appreciate the role of information technology in contemporary accounting, research, and decision-making; and
- Understand and appreciate the significance of ethics, professionalism, and social responsibility in accounting.
- Graduate School application and fee
- Official transcripts from each institution attended
- GMAT (score of 500 or better preferred), GRE, LSAT, PCAT, or MCAT score. A test waiver may be approved based on prior advanced degree or three or more years of work experience. Consult with the CBA advising office for more information.
- Two letters of recommendation
- Statement of purpose
- August 1 for Fall enrollment
- December 1 for Spring enrollment
- May 1 for Summer enrollment
International Student Applications
It is recommended that international students apply six weeks prior to these dates to allow time for admission and I-20 visa processing. I-20 forms are processed by UA Immigration Services in the International Center, Buchtel Hall, Suite 202. Proof of English Language Proficiency is required by producing an acceptable TOEFL or IELTS score.
Students currently admitted to this program may have different course requirements than those listed here. Refer to your official Program Checklist and DPR in My Akron for your program requirements.
Degree Offered: MS Accountancy
Program Contact: firstname.lastname@example.org
Individuals with a non-accounting undergraduate business degree from a regionally accredited institution or international equivalent or individuals with a non-business degree from a regionally accredited institution or international equivalent must complete all Pre-MSA foundation courses and Pre-MSA financial reporting courses listed below. Students who have completed similar courses at the undergraduate or graduate level may apply for waivers. Applications for waivers will be reviewed on a case-by-case basis, considering such factors as the student’s background, work experience, institution, grades earned, and date when similar courses were taken. Documented guidance on sequencing MSA courses available through the School of Accountancy.
Pre-MSA Foundation Courses
All foundation courses must be taken prior to courses in the MSA program. An exception to this policy may be made for students who have received waivers from foundation courses.
|6200:603||Accounting Decision Support Systems||3|
|6400:622||Business Law and Regulation||3|
|6500:601||Business Analytics and Information Strategy||3|
Pre-MSA Financial Reporting Courses
All Pre-MSA Financial Reporting Courses with the exception of 6200:540 Assurance Services and Professional Responsibilities must be completed prior to taking courses in the MSA program.
|6200:621||Corporate Accounting & Financial Reporting I||3|
|or 6200:321||Financial Reporting and Analysis I|
|6200:622||Corporate Accounting & Financial Reporting II||3|
|or 6200:322||Financial Reporting and Analysis II|
|6200:610||Process Analysis & Cost Management||3|
|or 6200:301||Cost Management and Control|
|6200:540||Assurance Services and Professional Responsibilities||3|
Students in the MSA must complete a total of 30 credits from the groups of courses listed below. At least 21 credits must be at the 600-level; a minimum of 15 credits must be graduate accounting (6200) courses; and at least 12 credits must be 600-level accounting (6200) courses.
Group A: Accounting and Assurance Core -12-15 Credits
|6200:615||Enterprise Systems & Internal Control||3|
|6200:637||Contemporary Accounting Issues||3|
|6200:658||Enterprise Risk Assessment and Assurance||3|
|6200:660||Accounting and Assurance Project||3|
|6200:520||Advanced Financial Reporting and Analysis 1||3|
All courses in this group are required, except for 6200:520 Advanced Financial Reporting and Analysis. Students who have completed a similar advanced accounting course at the undergraduate level must take a different course.
Group B: Taxation Core - 3-6 Credits
|6200:627||Federal Taxation 1||3|
|or 6200:531||Business Entity Taxation|
|6200:631||Corporate Taxation I||3|
Students are required to take a different taxation course if they have completed the equivalent of 6200:627 Federal Taxation or 6200:531 Business Entity Taxation. Students are required to complete at least one course but no more than two courses in the taxation core.
Group C: Accounting Electives - 0-6 Credits
|6200:554||Information Systems Security||3|
|6200:629||Tax Crimes and Forensics||3|
|6200:659||Assurance Services and Data Mining||3|
These electives are open only to students who have not previously completed similar courses.
Group D: Information Systems Electives - 0-12 Credits
|6500:520||Data Networks & Security||3|
|6500:643||Analysis & Design of Business Systems||3|
|6500:641||Business Database Systems||3|
|6500:645||Software Development and Quality Assurance||3|
The School of Accountancy may approve or substitute other relevant information systems courses not listed in Group D above.
Group E: Finance Electives - 0-15 Credits
|6400:631||Financial Markets & Institutions||3|
|6400:674||Strategic Financial Decision Making||3|
The School of Accountancy may approve or substitute other relevant finance courses not listed in Group E above.
The applicant must meet one (1) of the following eligibility requirements which are consistent with the Graduate School and the college’s accrediting agency (AACSB).
- Hold a domestic baccalaureate degree from a regionally accredited college or university and have a total index score of 1,050 or more based upon the overall undergraduate grade point average (GPA)(A=4.0) times 200 plus the Graduate Management Admissions Test (GMAT) score. Students who have taken the GRE, MCAT, or LSAT may request consideration for admission based upon those entrance exam scores. To be considered the applicant should score at or above the 50th percentile on each section of the exam. Applicants holding either a master’s, doctoral, or juris doctor degree from an American university may request consideration for admission based on the graduate degree. The individual’s total application will be reviewed, and the graduate admissions committee reserves the right to require the GMAT for admission of the applicant.
- Hold a domestic baccalaureate degree from a regionally accredited college or university and have a total index score of 1,100 or more based on the junior-senior (i.e., last 64 semester or 96 quarter credits) GPA (A=4.0) times 200 plus the GMAT score.
- Hold a degree from outside the United States and have an academic standing of first or high second class, satisfactory evidence of competence in English (i.e., TOEFL score of 79 or above) and a score of at least 500 on the GMAT.
- Applicants may petition the Graduate Admissions Committee for a waiver of the GMAT, GRE, or other standardized test if they have achieved three years of professional responsibilities after completion of a bachelor's degree from an accredited college or university. Contact the Graduate Programs Office in the College of Business Administration for waiver request process.
An admission interview will be required of students wishing to be admitted to the MBA program coming directly from an undergraduate program with no professional work experience.
Students admitted on a provisional basis must achieve a composite index of 1,150 based on foundation course GPA times 200 plus GMAT score.
Even though an applicant is eligible for consideration, an offer of admission is not guaranteed. Since staff, facilities, and resources are limited, a determination will be made as to the number of applicants that can be adequately served among those eligible for admission. As a result, offers of admission may be limited to only the most qualified of eligible applicants as determined by the CBA Graduate Admissions Committee. The committee considers the following factors: difficulty of the applicant’s undergraduate program; length of time and activities since graduation; and the percentile ranking on the GMAT.
In rare instances, the applicant who has taken the GMAT but does not meet requirements may be considered for admission. Also, those applicants previously denied admission may, upon presentation of new information, be reconsidered. In either case, the applicant must petition the CBA Graduate Admissions Committee in writing and provide those reasons relevant to the situation which demonstrate the likelihood of success. In all cases, the burden of proof is on the applicant.
Under the regulations of the Graduate School, eligible applicants who have been extended an offer of admission by the CBA Graduate Admissions Committee are recommended to the Dean of the Graduate School for either “full” or “provisional” graduate status. Students admitted with “provisional” status who have not attained an overall 3.0 GPA upon completion of 12 graduate credits will be dismissed from the program. Students admitted as non-degree seeking are restricted to enrolling in a maximum of nine credits of Gateway courses only.
All official test score reports should be sent to the Graduate School, The University of Akron, Akron OH 44325-2101 (institution code 1829). The GMAT is administered world-wide and the applicant should register for it sufficiently in advance to the filing of the graduate application to avoid delay of evaluation of the application for admission. Those who have test scores more than five years old are normally required to retake the exam.
The CBA Graduate Admissions Committee meets monthly and considers all completed applications on hand at the time of each meeting. Applicants will be informed of admission decisions once the Dean of the Graduate School has acted upon the recommendation of the CBA Admissions Committee.
To be awarded any master’s degree from the College of Business Administration, a student must:
- Meet the time and grade-point requirements of the Graduate School.
- Complete the minimum credits in each of the degree program descriptions.
- Complete all course and program requirements of applicable master’s program.
Questions regarding these Policies, Procedures, and Requirements may be sent via e-mail to email@example.com. Further information may be found at the College of Business Administration website: mba.uakron.edu.
The College of Business Administration will permit nine credits of comparable graduate credits to be transferred in a graduate business program. These credits must be pre-approved by the CBA Director of Graduate Programs. This nine credit policy also applies to second degree applicants.
For a student who has already obtained one master’s degree in business, it is possible to pursue another degree in the college provided that:
- no second MBA is to be obtained;
- the desired program (degree requirements) is specifically approved in advance by the CBA Director of Graduate Programs; and
- no fewer than 21 new credits are earned for the second degree.
It is preferred that all full-time CBA graduate students participate in an internship to gain practical experience in the field of study. The internship may be paid or unpaid.
Additional Information for the MBA Program
The MBA program is the principle graduate program of The University of Akron’s College of Business Administration. The objective of the MBA program is to provide a diverse group of men and women with the skills, multi-stakeholder strategic perspective, and innovative spirit required to lead in organizations that operate within a global business environment characterized by intense competition and increasing levels of complexity and uncertainty. The MBA is intended to be a generalist degree with emphasis on multi-functional knowledge rather than areas of specialization. Students should not expect to conduct heavily specialized study of a particular functional area within the MBA program. Students who typically experience the highest value added from an MBA program are those individuals with professional work experience and/or non-business undergraduate or graduate degrees. Graduates of The University of Akron’s MBA program should possess:
- The analytical and conceptual skills needed to identify and deal successfully with ambiguous and unstructured business problems;
- A solid foundation in relevant business functions, with emphasis on the integration of the functions and an understanding of how multiple business functions are linked in the formulation and execution of business strategy;
- A strong ethical perspective, an appreciation of workplace and marketplace diversity, and an ability to communicate in an effective, persuasive manner;
- An understanding of the social, legal, political, regulatory, economic and technological environment; and,
- An awareness of the global economy in which businesses operate and an understanding of the forces that drive competition and sustainability within the global economy.
In order to accomplish these goals, the graduate faculty of the College of Business Administration is committed to providing a high quality graduate business school experience. That experience will have a strong professional and real-world focus, characterized by collaborative work and emphasis on the practice of management. The faculty is intent on creating a stimulating academic environment with a balance between theory and application. Faculty strive to create a classroom setting that is varied, interesting, and permeated by the concepts of globalization, professional integrity and ethics, leadership, and planned change.
There are many skills students must acquire throughout an MBA program in addition to technical competencies within particular functional areas. These skills include communication and interpersonal skills, analytical reasoning and critical thinking skills, and leadership skills. These skills enable students to develop their professional identity and are woven into the program as follows:
- Ability to present views and concepts clearly in writing;
- Ability to objectively critique and judge the value of written work;
- Ability to present views and concepts clearly through oral communication.
Collaborative Work and Interpersonal Skills
- Ability to understand group dynamics and work effectively with people from diverse backgrounds;
- Ability to manage and resolve conflict;
- Ability to organize and delegate project tasks.
Critical Thinking and Creative and Effective Problem Solving
- Ability to solve structured and unstructured problems;
- Ability to deal effectively with imposed pressures and deadlines.
The basics for this group of skills may be acquired in prior bachelor degree programs. A variety of opportunities are provided to students throughout the program to develop these skills. A student’s progress is to be documented and evaluated by self-evaluation, peer evaluation, and faculty evaluation.
All courses beyond the Gateway Courses require demonstrated proficiency in Excel, writing, and statistics.
Gateway Course Limitations
Gateway Courses may not be used as concentration or action-based learning courses.