Nov 21, 2024  
2023-2024 Graduate Catalog 
    
2023-2024 Graduate Catalog [ARCHIVED CATALOG]

Accountancy, MAcc


Return to {$returnto_text} Return to: Graduate Programs

E-mail: macc@bgsu.edu

The Department of Accounting and Management Information Systems offers a program of study leading to the Master of Accountancy degree (MAcc). The mission of the MAcc program is to build upon the base of knowledge obtained at the baccalaureate level, and to further nurture the personal and professional development of those interested in areas relevant to the practice of public or corporate accounting. Accordingly, and in response to increasing demand for accountants with information technology skills in public and corporate accounting, the MAcc program is designed to integrate current and emerging accounting and business intelligence techniques, database management, data analytics and information technologies dealing with privacy and security issues that are accounting-related.

Learning Outcomes

Upon completion of the master’s degree, students in the Accounting and Management Information Systems program are expected to be able to:

  • Demonstrate their knowledge of the practice of accounting by -
    • identifying the appropriate accounting principles to be used for a specific accounting transaction.
    • applying the principles identified to determine their effect on the financial position, cash flows, and/or the results of operation of the entity and select the most appropriate accounting treatment among the alternatives.
    • based on those results, record the transaction in the accounting system.
  • Think critically about complex accounting, professional, and ethical issues by-
    • determining the relevant information needs.
    • gathering all of the pertinent facts and clearly stating the problem.
    • identifying alternative courses of action.
    • recommending a course of action based on supported reasoning.
  • Effectively communicate issues, analysis, and recommendations through-
    • effective writing skills.
    • presentation skills.
    • team collaboration.
  • Provide evidence of an awareness of the relevance of accounting information systems and information technology auditing, system risks and control processes by demonstrating-
    • an understanding of the methods used by auditors to assess risks and to identify controls to mitigate these risks.
    • an understanding of privacy and security concerns relating to information systems.
    • an understanding of IT security controls and the impact of these controls on the overall reliability of accounting information systems.
  • Analyze data in traditional and Big Data sources by demonstrating the ability to-
    • use analytical software to uncover patterns in accounting and other data.
    • use statistical techniques and other methods to uncover patterns in accounting and other data.
    • use visualization software to professionally present findings
    • question the limitations of uncovered patterns and findings.

Admission Requirements

The deadline for funding consideration (scholarship/stipend) opportunities is March 15. The program will continue to accept applications for admission (without funding consideration) through the Fall application deadline www.bgsu.edu/gradadmitdeadlinesSince application reviews may begin immediately after the deadline, we recommend submitting your application and providing all required documents before the deadline.

Students must have the equivalent of a United States Generally Accepted Accounting Principles (GAAP) - based undergraduate degree in accounting to be considered for admission. All of the candidate’s application materials will be holistically considered when determining an admission decision.

Documents required:

  • A GMAT or GRE score must be provided. Test scores are waived automatically for accounting students from BGSU and BGSU “Partner” universities*. Students from an AACSB-accredited Business program may request a waiver (see details below).**
  • Professional Resume

*The GRE/GMAT test score will be automatically waived for an accounting degree from BGSU or a BGSU “Partner” university (Bluffton University, Heidelberg, Siena Heights, Hiram College, or University of Puerto Rico), after the application is submitted.

**If you hold an accounting degree from an AACSB-accredited business program, you can request a waiver for your GRE/GMAT requirement. To confirm your eligibility, click here https://www.aacsb.edu/accreditation/accredited-schools, filter by Accreditation: Business and Location: United States. If your school is listed, email  gradapply@bgsu.edu with this Subject: Accounting GRE/GMAT waiver request. In the body of the email, state: I am requesting a GRE/GMAT waiver, because I hold an accounting degree from an AACSB-accredited business program from ______________ (list the name of your school).After the deadline, we recommend submitting your application and providing all required documents before the deadline.

Application Requirements

Admissions Catagories and Grade Point Average Requirements

International Application Information

Degree Requirements

Curriculum Requirements


Additional Requirements


  • Minimum of 3 credits of 6990 required for Plan I master’s students.  Maximum of 6 credits may be applied toward degree requirements. 
  • Minimum 3.0 graduate cumulative grade point average
  • Minimum of 18 credits must be at the 6000-level or higher
  • Minimum of  24 credits must be earned at BGSU
  • All requirements must be completed within six years from the end of the earliest course used to fulfill degree requirements.

Return to {$returnto_text} Return to: Graduate Programs