Master of Accountancy
Since the Master of Accountancy requires an undergraduate degree and coursework equivalent to a major in accounting, candidates will normally have completed, as undergraduates, the equivalent of the Business and Accounting Foundation courses. If the student’s undergraduate record indicates any deficiency in the Foundation areas or in accounting preparation, the Program Director will require additional Foundation or Accounting coursework before the Advanced Level courses are attempted.
Ethical conduct is a hallmark of the accounting profession. As such, students enrolled in the program must adhere to the program’s Academic Honor Code. Any student enrolled in the program found to have committed an act of academic dishonesty will be subject to disciplinary action, which could include permanent dismissal from the program.
Master of Accountancy - Total of 30 credits
The MAcc Foundation
| Code | Title | Credits |
|---|---|---|
| Business Foundation | ||
| ACCT 201 & ACCT 202 | Fundamentals of Accounting and Fundamentals of Accounting II | 2 or 1 |
| or ACCT 211 | Introduction to Financial Accounting | |
| STAT 301Q | Business Statistics | 1 |
| FINA 311 | Financial Management 1 | 1 |
| or SOBA 201 | Fundamentals of Financial Analysis | |
| Accounting Foundation 2 | ||
| ACCT 301 | Federal Taxation of Individuals (or a blended individual/entities tax course) | 1 |
| ACCT 303 | Financial Accounting I | 1 |
| ACCT 304 | Financial Accounting II | 1 |
| ACCT 406 | Auditing I | 1 |
| ACCT 410 | Accounting Information Systems | 1 |
The MAcc Core Experience - 5 courses (15 credits)
| Code | Title | Credits |
|---|---|---|
| Advanced Accounting Courses | 12 | |
| Governmental and Not-For-Profit Accounting | ||
| Cases in Financial Accounting and Reporting | ||
| Advanced Auditing | ||
| Advanced Accounting Theory | ||
| Data Analytics/Technology Collateral Requirement | 3 | |
| Data Analytics for Accountants | ||
| Total Credits | 15 | |
The MAcc Electives - 5 courses (15 credits)
| Code | Title | Credits |
|---|---|---|
| Select five courses (minimum of 15 credits) from the following list, no more than two of which may be at the 300/400-level, and at least one of which must be a graduate accounting course: | 15 | |
| Managerial Cost Accounting 3 | ||
| Federal Taxation of Entities 4 | ||
| Tax Research | ||
| Financial Accounting III 4 | ||
| Contemporary Issues in Managerial Accounting | ||
| Principles of Business Valuation | ||
| Estate, Fiduciary, and Gift Taxation | ||
| Forensic Accounting and Fraud Examination | ||
| Taxation of U.S. Corporations | ||
| Taxation of U.S. Partnerships | ||
| Multijurisdictional Taxation | ||
| Special Topics in Accounting 5 | ||
| Information Technology and Business Strategy | ||
| Descriptive Analytics and Visualization | ||
| Business Process Management | ||
| Predictive Analytics | ||
| Databases and Big Data for Analysis | ||
| Technology for Business Transformation | ||
| Electronic Commerce 6 | ||
| Project Management | ||
| Multinational Finance | ||
| Financial Risk Management | ||
| International Business and Finance | ||
| Advanced Financial Management | ||
| International Experience | ||
| Organizational Theory and Behavior | ||
| Strategic Management | ||
| Business Law I 7 | ||
| Business Law II 7 | ||
| Current Topics in Information Technology | ||
| Contemporary Issues in Business Law | ||
| Programming for Analytics | ||
| Machine Learning for Business Decisions | ||
| Total Credits | 15 | |
- 1
Must be taken at a 4-year institution.
- 2
Accounting Foundation courses must be taken at 4-year institution.
- 3
Students planning to take the CPA exam in Florida who did not take an upper division cost/managerial accounting course prior to enrollment in the MAcc program should take ACCT 421 as part of the MAcc program or as an additional course outside of the MAcc program.
- 4
MAcc students who did not take an advanced accounting (corporate tax) course prior to enrollment in the MAcc program are strongly advised to take ACCT 507 (ACCT 502) as a MAcc elective.
- 5
With permission of the Director of the MAcc Program.
- 6
Not an elective available to students having previously taken BSAN 360.
- 7
MAcc students planning to take the CPA exam in Florida who did not complete at least three credits of business law prior to enrollment in the MAcc program are strongly advised to take BLAW 407 or BLAW 408 as a MAcc elective or as an additional course outside of the MAcc program.
Tax Concentration
Depending on adequate enrollment in courses when offered, students may pursue a tax concentration within the MAcc by taking three tax elective courses – Tax Research, U.S. Corporations, and U.S. Partnerships – that count toward the five elective courses required to complete the MAcc. Any of these courses could also be chosen as an elective even if not interested in pursuing the track.
| Code | Title | Credits |
|---|---|---|
| Three courses: | 9 | |
| Tax Research | ||
| Taxation of U.S. Corporations | ||
| Taxation of U.S. Partnerships | ||
| Total Credits | 9 | |
Data Analytics Concentration
Depending on adequate enrollment in courses when offered, students may pursue a data analytics concentration within the MAcc by taking three data analytics courses that count toward the five elective courses required to complete the MAcc. Any of these courses could also be chosen as an elective even if not interested in pursuing the track.
| Code | Title | Credits |
|---|---|---|
| Three courses: | 9 | |
| Current Topics in Information Technology | ||
| Programming for Analytics | ||
| Machine Learning for Business Decisions | ||
| Databases and Big Data for Analysis | ||
| Total Credits | 9 | |
Program Details
Specific requirements and other details for M.Acc., are available on request from the Graduate Business Office of the School of Business 386-822-7410.
Student learning outcomes describe what students know, understand and are able to do as a result of completing a degree program. The learning outcomes for this program are:
- Demonstrate the application of effective communication skills in an accounting context
- Develop well-supported, clearly articulated arguments to support positions and justify conclusions within an accounting context.
- Identify ethical considerations and draw professionally supportable conclusions in an accounting context.
- Research appropriate authoritative sources and apply findings to specific facts and issues within an accounting context.
- Gather, analyze, and interpret data into meaningful information for making decisions in an accounting context.
Amiri, Shahram
Professor of Decision and Information Sciences
B.S., M.S., Old Dominion University
Ed.D., College of William and Mary
Bitter, Michael E.
Rinker Distinguished Professor of Accounting
Chair, M.E. Rinker, Sr. Institute of Tax and Accountancy
B.B.A., Stetson University
M.Acc., University of Florida
Ph.D., University of Mississippi
C.P.A., C.G.M.A.
Chambers, Valrie
Associate Professor of Tax and Accounting
B.S., University of Illinois
M.B.A., Houston Baptist University
Ph.D., University of Houston
C.P.A.
Nickell, Erin
Assistant Professor of Accounting
B.S., University of Florida
M.S., Ph.D., University of Central Florida
Mendoza, Monica
Assistant Professor of Practice in Accounting
Assistant Dean of Academic Services
B.B.A., M.B.A., Stetson University
Ph.D., University of Florida
Rickling, Maria
Associate Professor of Accounting
Director of the Master of Accountancy Program
B.B.A., University of Cincinnati
M.Acc., Ph.D., Florida International University