Assurance of Learning: M.S. in Accounting and Business Advisory Services
Mission Statement: The mission of the Master of Science in Accounting and Business Advisory Services program at the Merrick School of Business is to provide students with a rigorous, broad-based education that prepares them for successful careers as accounting professionals.
Consistent with the mission, the program strives to develop the following types of knowledge and skills that according to the AICPA are necessary for entry-level CPAs:
Goal 1: Analytical and Critical Thinking Skills
Description: Graduates will possess the analytical and critical thinking skills needed by accounting professionals.
Learning Objective 1.1: Students will understand and apply the regulatory environment surrounding the accounting profession, as it pertains to external reporting, including independence rules, securities acts, and the Sarbanes-Oxley Act. (Assessed in ACCT 740)
Learning Objective 1.2: Students will analyze statistical and financial data and spreadsheets, and interpret their findings. (Assessed in FIN 605)
Learning Objective 1.3: Students will evaluate cost and control systems for their effectiveness in measuring performance. (Assessed in ACCT 605)
Goal 2: Research SkillsDescription: Graduates will possess the necessary research skills to study business and accounting problems.
Learning Objective 2.1: Students will use appropriate professional research sources in investigating financial accounting reporting practices. (Assessed in ACCT 640)
Goal 3: Application of Information Systems and Technology
Learning Objective 3.1: Students will be able to define the information needs pertaining to a business context, and specify the technological solution to meet those needs. (Assessed in ACCT 752 and INSS 605)
Goal 4: Ethical PerspectiveDescription: Graduates will incorporate ethical considerations in their decision making.
Learning Objective 4.1: Students will identify and analyze ethical dilemmas and recommend appropriate resolutions. (Assessed in ACCT 701)
Goal 5: Effective Communication SkillsDescription: Graduates will have the skills to communicate both financial and non-financial information persuasively, professionally and in a clear and concise manner.
Learning Objective 5.1: Students will prepare an effective written report, using appropriate data, analysis, and conclusions. (Assessed in ACCT 740)