Master of Accountancy, MACC

ASHLEY STARK HOPE, D.B.A., CPA

BELLE MARIE, D.B.A., CPA, CMA, CIA, CFE

ANDREW THOMAS, PH.D., JD

MACC Mission Statement

The Business Department’s mission is consistent with Carroll College’s dual goals of vocation and enlightenment. Inspired by the college’s liberal arts traditions, the mission of the MACC is to provide students with the strong ethical foundation and globally informed knowledge and skills necessary for today’s dynamic professional environment.

Student Learning Outcomes

Upon successful completion of the Master of Accountancy program, students will be able to:

  1. Develop ethically sound organizational strategies by applying different ethical philosophical perspectives to accounting problems in a manner that ensures compliance while promoting operational success and societal well-being.
  2. Evaluate and analyze financial reporting conceptual frameworks, principles, and rules for various entities.
  3. Examine risk management issues for a variety of entities and design appropriate data analytic plans.
  4. Analyze technical accounting problems and formulate solutions using skills and knowledge necessary for professional accountancy as evidenced in the Certified Public Accountant exam.
  5. Demonstrate research, analysis, writing, and presentation of complex accounting issues (e.g., ethical and legal issues; tax theory, planning and preparation; fraud prevention and detection; financial reporting including governmental and not-for-profit entities; and ESG issues) for academia and/or the profession.

Curriculum Requirements

To earn the Master of Accountancy degree from Carroll College, the following requirements must be met:

Completion of 30 graduate semester hours

Completion of all program requirements

Achievement of a minimum 3.0 cumulative grade point average

BA 501Professional Ethics & Legal Issues for a

3

BA 503Financial Accounting Theory Research Pra

3

BA 506Advanced Auditing

3

BA 507Advanced Accounting Topics

3

BA 510Not-For-Profit Accounting

3

BA 511Tax Theory, Research, & Practice

3

BA 521Advanced Taxation Topics

3

BA 526Forensic Examination & Data Analytics

3

BA 536Sustainability & Integrated Reporting

3

BA 575Contemporary Issues in Business Environm

3

Notes:

  1. All Master of Accountancy students must earn a grade of “B-” or better in all required courses.
  2. With the Department Chair’s approval, undergraduate students (regardless of whether or not they intend to pursue the Masters of Accountancy) will be allowed to enroll in the following courses:
BA 506Advanced Auditing

3

BA 507Advanced Accounting Topics

3