Program Director
Raymond J. Shaffer
rjshaffer@ysu.edu
Program Description
The Master of Accountancy (MAcc) degree is designed to promote advanced professional competencies and to enhance opportunities for career success. Heavy emphasis is placed on the application of theory to actual practice so that graduates will immediately be able to add value to business organizations. Graduates will meet Ohio and Pennsylvania State Board of Accountancy requirements to sit for the Uniform CPA Examination. In addition, the program will prepare graduates to sit for other professional exams such as the CMA (Certified Management Accountant) exam.
The 30-hour MAcc program can be completed in two semesters of full-time study, or may be completed on a part-time basis. Included in the 30 required hours are 19 are in accounting and finance, 8 in business and professional skills, and 3 hours of an approved accounting or finance elective.
Admission Requirements
Students admitted to the program must have a minimum overall/accounting GPA of 3.0 and have completed the following prerequisite coursework with a grade of "C" or better: Intermediate Accounting I & II, Federal Taxation, Cost Accounting, Accounting Information Systems (AIS), and Auditing. Advanced Accounting is recommended.
Huaiyu (Peter) Chen, Ph.D., Associate Professor
Marsha M. Huber, Ph.D., Associate Professor
Karin A. Petruska, Ph.D., Associate Professor
Financial accounting and reporting; international accounting; earnings quality and disclosure; analyst following; forensic accounting
Jeremy T. Schwartz, Ph.D., Assistant Professor
Practice-based case studies; public pensions
Raymond J. Shaffer, D.B.A., Assistant Professor
Tax compliance and theory; government and nonprofit accounting issues
David E. Stout, Ph.D., Professor
Accounting curriculum development; practice-based case studies; cross-disciplinary studies
Fran Marie Wolf, Ph.D., Professor
Financial management; advanced financial analysis
Peter Woodlock, Ph.D., Professor
| COURSE | TITLE | S.H. |
|---|---|---|
| Accounting Courses | ||
| ACCT 5814 | Federal Taxation 2 | 3 |
| ACCT 5820 | Government and Funds Accounting | 3 |
| ACCT 6930 | Financial Accounting Regulation | 3 |
| ACCT 6945 | Accounting Ethics and Professionalism | 2 |
| BUS 6940 | Data Analytics and Data Management | 3 |
| Capstone Course | 4 | |
| MBA Courses | ||
| FIN 6902 | Financial Accounting and Finance for Decision Making | 1 |
| FIN 6923 | Corporate Financial Management | 2 |
| FIN 6953 | Advanced Financial Analysis | 3 |
| MGT 6945 | Business Process Integration | 2 |
| MBA 6931 | Effective Business Communication | 1 |
| Graduate Elective | 3 | |
| Business Internship | ||
| Estate Planning | ||
| Fraud Examination | ||
| Business Valuation | ||
| Total Semester Hours | 30 | |
Learning Outcomes
- Acquire advanced knowledge of accounting and finance, which prepares graduates to sit for the CPA (Certified Public Accountant) exam and/or CMA (Certified Management Accountant) exam.
- Demonstrate broad management competencies (e.g., leadership, business processes, and marketing of professional services).
- Recognize and address ethical and social responsibility issues to be considered in a business context.
- Communicate clearly, logically, and persuasively in both oral and written formats.
- Identify and use accounting and tax resources to support decision making.