2022-2023 Graduate Catalog 
    
    Dec 03, 2024  
2022-2023 Graduate Catalog [ARCHIVED CATALOG]

Accounting, M.S., Taxation Track Concentration


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Coordinator: James N. Mohs, D.B.A.; Michael J. Rolleri, M.B.A., C.P.A.

The objective of the Master of Science in Accounting program is to provide an in-depth framework for artificial intelligence (AI)/analytics, corporate, forensic, and taxation accounting inquiry, devised in structure and content from the entire scope and process of accounting-information-based economic decision-making. The existence of such a framework is intended to provide graduate accountants and professional practitioners with an opportunity to share in the development and assessment of issues of accounting interest within a decision-making context. Additionally, the Master of Science in Accounting program is designed to provide non-accountants and practitioners with the accounting credits requisite for certification.

M.S. Accounting Required Courses (24 credits)


Program Objectives:

Our graduates will be

a. Practicing in various professional accounting fields.

b. Eligible to sit for the CPA exam.

c. Advancing their careers in the fields they choose.

Program Learning Goals:

Graduates of our MS program should be able to demonstrate:

1. Understanding of fundamental accounting concepts and analytical and technical knowledge.

2. An integrative perspective to current accounting trends and techniques.

3. Ethical reasoning ability.

4. Effective communication skills.

5. Appreciation of and exposure to an array of Corporate, Forensic and Tax Accounting concepts.

Program Outcomes:

1.1 Students will demonstrate familiarity with the fundamental concepts and knowledge in their concentration areas of Corporate, Forensic, Tax, or Accounting Analytics.

1.2 Students will be able to apply knowledge from 1.1 toward analysis and analyze data using technology and information systems and using appropriate quantitative and analytical techniques.

2.1 Students will able to integrate knowledge from functional Accounting areas and formulate solutions that consider both the internal and the external environments of an organization.

2.2 Students will be able to analyze the effects of business transactions using Accounting fundamentals.

3.1 Students will able to demonstrate an understanding of social responsibility in accounting and its effects on stakeholders.

3.2 Students will able to demonstrate the ability to apply a variety of ethical principles within the Accounting practice.

4.1 Students will be able create well written documents related to Accounting topics.

 5.1 Students will recognize and explain how different Accounting sub-disciplines interrelate.

Accounting Analytics Concentration

6. Effectively engage in inquiry using prediction and classification algorithms (Accounting Analytics Concentration specific)

 6.1 Students will analyze data to answer a research question.

 6.2 Students will effectively communicate the results of a data analytics inquiry in non-technical terms.        

 

The degree is comprised of 36-39 credits, of which 7.5 credits (ACCT 6620 ACCT 6621 , and ACCT 6619 )  are prerequisites and may be waived.  Waivers for any prerequisite course require departmental approval.  The corporate, forensic, and taxation concentrations require a total of 36 degree credits (30 if prerequisite courses are satisfied).  The Accounting Analytics concentration requires a total of 39 degree credits (33 if prerequisite courses are satisfied), but is also STEM compliant.  Students may choose only ONE concentration within the M.S. Accounting program.  All students complete a basic core of courses including:

Concentration in Taxation Track (12 credits)


Students who concentrate in the Taxation Track will complete the following additional courses (substitutions require departmental approval):

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