Accounting Electives: (6 hours)
ACCT or MTAX courses numbered 6000 or higher excluding ACCT 6030, 6031, 6032, and ACCT 6070. Courses contributing to one of the specializations may be used to meet this elective requirement.
Free Electives: (6 hours)
Accounting careers are increasingly diverse, cutting across many industries, business functions and decisions. Accountants may eventually work as auditors, systems analysts and designers, financial planners, tax specialists, cost analysts, financial planning and budget officers, controllers, chief financial officers, or chief executive officers. Students will be better prepared for their careers if they develop additional competencies in a related field, which may be chosen from a single discipline such as finance, information systems, business analytics, entrepreneurship, international business, marketing, or management.
Free electives may consist of any course numbered 6800 or higher with BUSN prefix or any course numbered 6000 or higher with a prefix of ACCT, BANA, CMDT, ENTP, FNCE, INTB, ISMG, MGMT, MKTG, RISK, or MTAX excluding ACCT 6030, 6031, 6032, and ACCT 6070.
Students may use a combination of accounting and free electives to complete one of the following specialization options. Auditing and Forensic Accounting Specialization or the Controllership and Financial Leadership Specialization. Students will follow the MS Accounting requirements above for the specializations. If students wish to pursue the Accounting and Information Systems Audit and Controll Specialization follow the requirements listed below that specialization.
Accounting and Information Systems Audit and Control (AISAAC) Specialization
Recently, new regulatory environments have required companies to provide better documentation of their accounting and IT systems to improve the management and disclosure of their business processes for better financial and regulatory controls. Accounting and IT professionals have significant roles in audit and control activities, since they control the systems that monitor and report on finance, planning and operations. The courses within this specialization cover business-process management and financial controls; the emerging trends and practices in privacy and security; the strategies for integrating governance and compliance; and the IT organization’s financial and business intelligence services. These courses will focus on how to leverage the existing IT infrastructure to establish quality in financial and internal audit processes and address the regulatory issues associated with reporting, consolidation and document/content management more effectively and completely.
As you will note, this degree plan is 30 hours + 12 hours prerequisite hours + 9 hours in Common Body of Knowledge (CBK) as listed below.