Accounting and Management Information systems - 2022-23 Graduate Catalog

Graduate Coordinator/Director:  Andy Garcia and Kenneth Snead
Address: Maurer Center 241K
Phone: 419-372-2324
E-mail: macc@bgsu.edu
Program Web Page: http://www.bgsu.edu/business/departments-and-programs/accounting-and-management-information-systems/macc.html

Degrees Offered
Master of Accountancy (M.Acc.)

Program Offered
Master of Accountancy (M.Acc.)

The Department of Accounting and Management Information Systems offers a program of study leading to the Master of Accountancy degree (MAcc). The mission of the MAcc 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 areas relevant to the practice of public or corporate accounting. Accordingly, and in response to increasing demand for accountants with information technology skills in public and corporate accounting, the MAcc program is designed to integrate current and emerging accounting and business intelligence techniques, database management, data analytics and information technologies dealing with privacy and security issues that are accounting-related.

Program Learning Outcomes
Upon completion of the Master's degree, students in the Accounting and Management Information Systems program are expected to be able to:

1. Demonstrate their knowledge of the practice of accounting by -
    1a. identifying the appropriate accounting principles to be used for a specific accounting transaction.
    1b. applying the principles identified to determine their effect on the financial position, cash flows, and/or the results of operation of the entity and select the most appropriate accounting treatment among the alternatives.
    1c. based on those results, record the transaction in the accounting system.

2. Think critically about complex accounting, professional, and ethical issues by-
    2a. determining the relevant information needs.
    2b. gathering all of the pertinent facts and clearly stating the problem.
    2c. identifying alternative courses of action.
    2d. recommending a course of action based on supported reasoning.

3. Effectively communicate issues, analysis, and recommendations through-
    3a. effective writing skills.
    3b. presentation skills.
    3c. team collaboration.

4. Provide evidence of an awareness of the relevance of accounting information systems and information technology auditing, system risks and control processes by demonstrating-
    4a. an understanding of the methods used by auditors to assess risks and to identify controls to mitigate these risks.
    4b. an understanding of privacy and security concerns relating to information systems.
    4c. an understanding of IT security controls and the impact of these controls on the overall reliability of accounting information systems.

5. Analyze data in traditional and Big Data sources by demonstrating the ability to-
    5a. use analytical software to uncover patterns in accounting and other data.
    5b. use statistical techniques and other methods to uncover patterns in accounting and other data.
    5c. use visualization software to professionally present findings

    5d. question the limitations of uncovered patterns and findings.

Prerequisites to Graduate Work
Students must have the equivalent of a United States Generally Accepted Accounting Principles (GAAP)-based undergraduate degree in accounting to be considered for admission. In addition, a Graduate Management Admission Test (GMAT*) or GRE* score must be provided. All of the candidate's application materials will be holistically considered when determining an admission decision.

*The GMAT or GRE is waived for accounting students from BGSU and "Partner" universities, and for students from AACSB-accredited Business programs.

Admission Procedure
Applying to the BGSU MAcc program is straightforward. Note that "letters of recommendation" and "statement of purpose essays" are NOT required. Apply online at: www.bgsu.edu/graduate/admissions.

Please note that the MAcc is a fall start only program. While there is no "official" application deadline, understand that admission and funding award decisions are made on an ongoing basis. Accordingly, it is in the student's best interest, from a competitive standpoint, to complete the online application as soon as possible.

Students will be notified of the admission decision via an electronic letter sent from the Graduate College to their email address as reported on their application.

Degree Requirements
The MAcc requires a minimum of 30 semester hours. This is comprised of a total of 10 courses: 8 required core courses, and 2 elective courses. These required core courses are described below:

ACCT 5560 (Information Systems Audit and Control-ISAC)

ACCT 6210 (Advanced Financial Reporting)

ACCT 6450 (Business Taxation for C & S Corps, Partnerships, Flow Thru’s)

ACCT 6540 (Business Assurance Services)

ACCT 6550 (Advanced Information Systems)

ACCT 6600 (Business Intelligence/Data Analytics)

ACCT 6730 (Professional & Ethical Issues)

ACCT 6750 (Current Issues in Managerial Accounting, Financial Accounting, and Auditing)

Graduate Courses
Please access graduate courses online at http://www.bgsu.edu/registration-records/courses-and-classes/class-course-information.html. Graduate courses offered by the Department of Accounting and Management Information Systems use the prefix: ACCT. Electives also include course that use the prefix: MBA and ECON.