Jul 25, 2021  
OHIO University Graduate Catalog 2019-20 
    
OHIO University Graduate Catalog 2019-20 [Archived Catalog]

Accountancy - MAcc


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Degree Title and Name:  Master of Accountancy

Program Name and Number:

Accounting Grad/Accounting Track (for students with an undergraduate degree in Accounting or equivalent):

Accountancy (on-campus) – MY6163

Accountancy (online) – MY6164

Accountancy (professional) – MY6165

Business Grad/Non-Accounting Track (for students with an undergraduate degree in Business):

Accountancy (on campus) – MY6102

Accountancy (online) – MY6103

Accountancy (professional) – MY6104

Non-Business Graduate Track (for students with a non-business undergraduate degree):

Accountancy (on campus) – MY6105

Accountancy (online) – MY6106

Accountancy (professional) – MY6107

Department/Unit:  School of Accountancy

Delivery Mode:  Athens Campus, Online, Hybrid/Professional

Term(s) of Entry:  Fall, Spring, Summer

Program Overview:  The Master of Accountancy (MAcc) seeks to provide the best graduate education for accounting students in the region, by focusing on knowledge acquisition using both systematic and applied learning.

Ohio University MAcc students build skills to support their career goals. Students work with fellow peers from diverse backgrounds to gain a fresh perspective on local, national, and international issues. Learning to be a better leader and a more effective teammate are some of the many skills students learn in and outside the classroom.

The Full-time MAcc [MY6163, MY6102, MY6105] is a full-time program delivered on the Athens campus. Students will take four courses per term in a classroom setting and engage in community and university activities.

The Online MAcc [MY6164, MY6103, MY6106] is delivered through online modules and virtual classes. Students are required to attend a minimum of one weekend residency in Athens, Ohio over the course of the program.

The Professional MAcc [MY6165, MY6104, MY6107] is delivered in a hybrid format. Students are required to attend Dublin-based weekend events during the two-year program or complete a pre-approved excused alternative assignment. Classes are delivered virtually on several occasions throughout the semester. Content is also delivered through online learning modules.

Program Learning Outcomes:

At the conclusion of this program, students will be able to:

  • Understand the role of accountants as information specialists.
  • Appreciate the role of accountants and auditors in the efficient functioning of the capital markets.
  • Perform research to resolve accounting questions.
  • Analyze data to produce and interpret accounting information.
  • Develop and demonstrate critical thinking and problem solving skills.
  • Work effectively in teams.
  • Communicate effectively orally and in writing.
  • Demonstrate an integrated knowledge of accounting, auditing, information systems, tax, data analysis, forensic accounting and communication.
  • Address ethical issues surrounding managerial motivations and discretionary accounting choices.
  • Understand the accountant’s role in ethical behavior.

Link to Program:

On-Campus: https://business.ohio.edu/academics/graduate-degrees/full-time-master-of-accountancy/

Online: https://onlinemasters.ohio.edu/lpap-macc/?Access_Code=OU-MACC-SEO2&utm_campaign=OU-MACC-SEO2

Professional: https://business.ohio.edu/academics/graduate-degrees/professional-master-of-accountancy/

Graduation Requirements:  All students will be required to take the seven Core Accounting courses. For those without an undergraduate degree in accounting or its equivalent, students will be required to take the Accounting Bridge courses (4). Several non-accounting courses are also required. For these courses, the program offers two tracks based on the student’s undergraduate degree – Data Analytics (three courses) for those with a business or accounting undergraduate degree and General Business (four courses) for those without a business or accounting undergraduate degree.

For students with an undergraduate degree in accounting or its equivalent, the program curriculum is 30 credit hours.

Core Accounting Courses:

  • ACCT 6100 Advanced Managerial Decision Making
  • ACCT 6200 Advanced Auditing and Assurance Services
  • ACCT 6250 Forensic Accounting and Fraud Examination
  • ACCT 6300 Accounting Theory and Research
  • ACCT 6400 Advanced Tax Planning and Strategy
  • ACCT 6500 Professional Ethics and Communication
  • ACCT 6800 Contemporary Topics in Accounting (Capstone)

Data Analytics Track:

  • MBA 6320 Descriptive Analytics
  • MBA 6325 Prescriptive Analytics
  • MBA 6390 Predictive Analytics

For students with an undergraduate degree in business (non-accounting), the program is 42 credit hours (Accounting Bridge, Core Accounting and Data Analytics Track courses).

Accounting Bridge Courses:

  • MBA 6315 - Accounting for Executives
  • ACCT 5010 - Intermediate Accounting Concepts
  • ACCT 5020- Advanced Accounting Concepts I
  • ACCT 5030 - Advanced Accounting Concepts II

Core Accounting Courses:

  • ACCT 6100 - Advanced Managerial Decision Making
  • ACCT 6200 - Advanced Auditing and Assurance Services
  • ACCT 6250 - Forensic Accounting and Fraud Examination
  • ACCT 6300 - Accounting Theory and Research
  • ACCT 6400 - Advanced Tax Planning and Strategy
  • ACCT 6500 - Professional Ethics and Communication
  • ACCT 6800 - Contemporary Topics in Accounting (Capstone)

Data Analytics Track:

  • MBA 6320 - Descriptive Analytics
  • MBA 6325 - Prescriptive Analytics
  • MBA 6390 - Predictive Analytics

For students with a non-business undergraduate degree, the program is 45 hours (Accounting Bridge, Core Accounting and General Business Track courses).

Accounting Bridge Courses:

  • MBA 6315 - Accounting for Executives
  • ACCT 5010 - Intermediate Accounting Concepts
  • ACCT 5020 - Advanced Accounting Concepts I
  • ACCT 5030 - Advanced Accounting Concepts II

Core Accounting Courses:

  • ACCT 6100 - Advanced Managerial Decision Making
  • ACCT 6200 - Advanced Auditing and Assurance Services
  • ACCT 6250 - Forensic Accounting and Fraud Examination
  • ACCT 6300 - Accounting Theory and Research
  • ACCT 6400 - Advanced Tax Planning and Strategy
  • ACCT 6500 - Professional Ethics and Communication
  • ACCT 6800 - Contemporary Topics in Accounting (Capstone)

General Business Track:

  • MBA 6320 - Descriptive Analytics
  • MBA 6340 - Organizational Behavior and Human Resource Management
  • MBA 6335 - Managerial Finance
  • MBA 6370 - Operations Management

Culminating Experience:  Students will apply their learning from the MAcc program in the Contemporary Topics course. Comprehensive cases will be utilized throughout this course to allow students to apply the knowledge gained from the other courses in this program to solve unstructured “real-world” accounting and business issues.

Admission Requirements:  

  • Regionally accredited bachelor’s degree.
  • Cumulative undergraduate GPA of at least 3.0 on a 4.0 scale in both Accounting courses (for those students with an undergraduate accounting degree) and overall.
  • GMAT or GRE scores are
    • Required for the Full-Time MAcc [MY6163, MY6102, MY6105] (but may be waived for Ohio University undergraduates)
    • Not required for Online MAcc [MY6164, MY6013, MY6106]
    • Not required The Professional M.Acc. [MY6165, MY6104, MY6107]
  • Three letters of recommendation from professional or academic references. 
  • Official transcripts from all degree bearing institutions at the bachelor’s level or higher and unofficial transcript for any additional college coursework.
  • A professional plan statement discussing your career goals, how the master’s degree will help you achieve those goals, areas or competencies that you expect the program will help you strengthen and what you plan to contribute to the learning community.
  • Current resume.
  • International applicants must also submit:
    • Official TOEFL iBT score of 150 or IELTS of 7.5
    • General academic credentials evaluation (ECE or WES report) 

Transfer credits are not accepted for this program.

International Students:  Enrollment in MY6163, MY6102, or MY6105 (Full-time M.Acc.) permits an I-20 to be issued for the semesters with full-time enrollment.

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