Nov 23, 2024  
2021-2022 Graduate Catalog 
    
2021-2022 Graduate Catalog [ARCHIVED CATALOG]

Master of Science in Accounting


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Minimum number of credits required to graduate:  32

Minimum Cumulative GPA required to graduate:  3.0

The Master of Science in Accounting (MSA) Program provides a pathway for students who wish to acquire the skillsets necessary to pursue and advance in a career in accounting and business and is open to those with an Accounting, Business, or Non-Business undergraduate degree. The flexible MSA curriculum allows accounting majors and business majors to integrate a variety of elective courses including new tracks in Fraud & Forensic Accounting, Taxation, Small Business Accounting, or Business Analytics. A non-accounting/non-business major will integrate core accounting courses and electives in a variety of management concentrations. No prerequisites are necessary to enter the program. 

The degree incorporates a powerful combination of accounting, analytical and strategic management skills. It meets the 150-hour requirement for the Certified Public Accountants (CPA) designation, the curriculum is updated regularly to accommodate any changes to the uniform CPA exam, and it meets the licensing requirements for the state of Massachusetts. If you are planning to license in another state, visit NASBA.org for specific information regarding your state of interest. While enrolled in the program, you will be exposed to faculty members who are industry experts and leaders in the various accounting fields and disciplines they are teaching. The overall goal of the program is to equip students with the content and expertise essential for personal and professional success. 

Core Accounting Skills

  • Tools and emerging technologies
  •  Accounting data interpretation
  •  Strategic planning skills
  •  Financial budgeting and modeling
  •  CPA examination core concepts and competencies

Learning Goals and Objectives

1. Technical Skills

  • 1.1 Communication - The ability to articulate and deliver financial information and recommendations in both written and oral presentation format.
  • 1.2 Tools - The ability to create, use, understand, and interpret the results of computerized databases and spreadsheet analyses (including tax software for tax courses).

2. Environment

  • 2.1 Ethics - The ability to recognize an ethical issue and analyze the potential outcomes for the relevant constituencies and make a reasoned judgment.
  • 2.2 Law - The ability to understand statutory provisions governing business processes and to understand laws governing auditor conduct.
  • 2.3 Client - The ability to understand varying client environments and identify inherent risks, appropriate controls, and control risks including risks from industry, regulatory, and environmental sources.

3. Knowledge Application

  • 3.1 Problem Definition - The ability to identify a key problem in an accounting context (or tax context, for tax courses; or accounting and tax context, for ethics courses).
  • 3.2 Analysis - The ability to interpret accounting standards (or tax laws, for tax courses) and analyze information to draw reasoned, ethical conclusions.
  • 3.3 Decision-Making - The ability to make ethical choices among one or more alternatives with the intention of moving toward some desired state of affairs in an accounting context (or tax context, for tax courses).

Program Requirements


Accounting Undergraduate Degree Curriculum


The online Master of Science in Accounting for students with an Accounting (or Business with Concentration in Accounting) undergraduate degree, is composed of 18 credit hours of core and 14 credits hours of electives for a total of 32 credit hours.

Business Undergraduate Degree Curriculum


The online Master of Science in Accounting for students with a Business undergraduate degree, is composed of 24 credit hours of core and 8 credits hours of electives for a total of 32 credit hours.

Core Requirements


Non Business, Non Accounting Undergraduate Degree Curriculum


The online Master of Science in Accounting, for students with a Non Accounting or Non-Business undergraduate degree is composed of 32 credit hours of core courses and 6 credit hours of elective courses for a total of 38 credit hours.
 

Concentrations


Students pursuing the MSA program with an Accounting (or Business with Concentration in Accounting) undergraduate degree may pursue a 12 credit concentration in one of the follow areas:

  • Business Analytics
  • Forensic Accounting
  • Taxation

Business Analytics


The Business Analytics concentration equips students with introductory knowledge and skills in extracting decision-guiding insights out of data, and synthesizing the resultant insights with related theoretical and experiential knowledge. Students are introduced to core elements of data management, preparation, analysis, visualization, and result interpretation and communication, in a theory and application context. This Business Analytics concentration is intended to serve as an immersive first step for students interested in developing general business analytics capabilities.

The concentration consists of the following 12 credits: 

Forensic Accounting


Understanding and comprehending how to identify fraudulent activity when conducting an audit is part of the investigative action accountants take to help pinpoint deception or criminal activity. By completing the Fraud & Forensic concentration, students are introduced to topics around fraud examination, cyber security and tax fraud. The skills acquired will equip students with the tools needed to identify inaccurate reporting and fiscal malfeasance that can occur in organizations.

The concentration consists of the following 12 credits: 

Taxation


Taxation is a key sector in the accounting industry.  Organizations are always looking for strategic ways to maximize revenue and minimize tax. By completing the Taxation concentration students are introduced to advanced topics in taxation, and have the option to gain more specialized insight into either personal tax or corporate tax.  Students will learn valuable tax planning and tax return preparation skills that will equip them with the knowledge to excel within a variety of industries. Please note, prerequisites may apply to this program.

The concentration consists of the following 12 credits: 

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