MAcc Learning Aims

The MAcc program will have the following learning goals and objectives:

Effective Communication

Students shall develop the ability to utilize financial and other authoritative databases and effectively present findings in written and oral format.

• Objective 1: Demonstrate competency in utilizing the Accounting Codification System (financial accounting resource data base) to search for authoritative answers to specific financial accounting issues.
• Objective 2: Demonstrate competency in utilizing tax resource databases to search for tax authority (primarily Internal Revenue Code provisions) to answer specific federal income taxation questions.

Analytical and Critical Thinking

Students shall develop the ability to identify and evaluate accounting problems in an environment of rapid change, and arrive at reasoned conclusions.

• Objective 1: Demonstrate competency in applying course knowledge to analyze and successfully solve course specific problems.

Knowledge and Integration of Functional Area Content

Students shall develop competency in the functional areas of accounting.

• Objective 1: Demonstrate an appropriate mastery of the knowledge, skills and tools of financial accounting principles and managerial accounting principles.
• Objective 2: Demonstrate an appropriate mastery of the knowledge, skills and tools of cost accounting.
• Objective 3: Demonstrate an appropriate mastery of the knowledge, skills and tools of intermediate and advanced financial accounting topics; auditing and systems, and tax.

Ethical Leadership

Students shall develop the ability to recognize and respond appropriately to professional, ethical, and regulatory issues in accounting.

• Objective 1: Demonstrate the ability to identify ethical issues in managerial accounting and apply the appropriate ethical principles and rules to make ethical business decisions.
• Objective 2: Demonstrate the ability to identify ethical issues in cost accounting and apply the IMA code of ethics (principles and rules) to make ethical business and professional decisions.
• Objective 3: Demonstrate the ability to identify ethical issues in auditing and apply the appropriate AICPA code of professional responsibility (including PCAOB principles and rules) to make ethical business and professional decisions.

Global Awareness

Students shall appreciate the international dimensions of accounting.

• Objective 1: Students will demonstrate an understanding of International Financial Reporting Standards and international financial statement analysis.
• Objective 2: Students shall develop an understanding and appreciation of IFRS.