Master of Accountancy, MACC
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:
- 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.
- Evaluate and analyze financial reporting conceptual frameworks, principles, and rules for various entities.
- Examine risk management issues for a variety of entities and design appropriate data analytic plans.
- Analyze technical accounting problems and formulate solutions using skills and knowledge necessary for professional accountancy as evidenced in the Certified Public Accountant exam.
- 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 501 | Professional Ethics & Legal Issues | 3 |
| BA 503 | Financial Accounting Theory Research Pra | 3 |
| BA 506 | Advanced Auditing | 3 |
| BA 507 | Advanced Accounting Topics | 3 |
| BA 510 | Not-For-Profit Accounting | 3 |
| BA 511 | Tax Theory, Research, & Practice | 3 |
| BA 521 | Advanced Taxation Topics | 3 |
| BA 526 | Forensic Accounting & Data Analytics | 3 |
| BA 536 | Sustainability Acct & Integrated Reports | 3 |
| BA 575 | Managerial Acct& Contemporary Bus Issues | 3 |
Notes:
- All Master of Accountancy students must earn a grade of “B-” or better in all required courses.
- In addition to the courses listed above, all Master of Accountancy students are required to complete a residency weekend, as well as to take a comprehensive exam at the end of their curriculum.