May 11, 2024  
2023-2024 Graduate Catalog 
    
2023-2024 Graduate Catalog

Business Administration Full Time Program, Specialization in Accounting, MBA


Return to {$returnto_text} Return to: Graduate Programs

E-mail: mba@bgsu.edu

The mission of the Schmidthorst College of Business of Business Master of Business Administration degree is to be the premier M.B.A. degree in the region and one of the best in the nation, with a commitment to excellence and continuous improvement in graduate business education.

The Master of Business Administration degree prepares tomorrow’s global leaders by involving students and faculty in the exploration of the significant challenges, opportunities, and problems facing organizations in both the private and public sectors. M.B.A. students at BGSU pursue integrative, continuously improving curricula that simultaneously challenge and stimulate. The integrative nature of the M.B.A. degree encourages students to observe the interdependent nature of organizational problems and to identify creative, comprehensive solutions. Apart from being highly relevant to the needs of organizations in the global economy, the degree helps students improve their teamwork, leadership, and critical thinking skills in a learning environment that fosters cross-cultural sensitivity and adherence to the highest ethical standards.

The M.B.A. curriculum covers the following areas:  accounting, economics, ethics and law, finance, information technology, international business management, leadership and change, quantitative methods, marketing, operations management, and strategy design and implementation.  The Department of Accounting and Management Information Systems offers a formal specialization in Accounting for full-time students in the MBA program. The accounting specialization is concerned with the practice of public accounting. It is not an alternative to the Master of Accountancy program, which is an advanced accounting program requiring an undergraduate background in accounting. The MBA specialization in Accounting is designed to prepare students who do not have an undergraduate degree in accounting for entry into the accounting profession.

Information regarding Licensure / Endorsements/ Accreditation - The new AICPA/NASBA requirements for the CPA require 150 semester hours of higher education including at least a bachelor’s degree(not necessarily in accounting) and 24 semester hours of business courses. Students who complete the MBA specialization in Accounting will meet the requirements to sit for the CPA examination.

Learning Outcomes

Upon completion of the Master’s degree, students in the MBA program are expected to be able to:

  • Goal 1: Demonstrate competency in business knowledge and its application.  
    Outcomes: Students will -
    • Demonstrate a fundamental understanding of core business knowledge
    • Demonstrate a fundamental understanding of strategy in the global environment
    • Demonstrate competency in integrating knowledge across business disciplines.
  • Goal 2: Demonstrate competency in applying business knowledge appropriate problem solving, decision making and critical thinking skills
    Outcomes: Students will -
    • Identify a business problem, develop and critically evaluate and prioritize alternative solutions, and make recommendations and provide appropriate support
  • Goal 3: Demonstrate effective communication and interpersonal skills 
    Outcomes: Students will -
    • Prepare effective business communication and reports
    • Make effective oral presentations in both individual and team settings.
    • Demonstrate the understanding and application of teamwork.
  • Goal 4: Recognize the ethical aspects of business.
    Outcomes: Students will -
    • Apply appropriate professional ethics knowledge in dealing with common ethical situations confronting managers.
  • Goal 5: Recognize the roles of leaders in shaping behavior to achieve individual and organizational success.
    Outcomes: Students will -
    • Demonstrate an understanding of motivation and leadership concepts.

Admission Requirements

Spring Session 1 deadline is December 28th.  Spring Session 2 deadline is February 22nd.
Minimum Requirements:

  • 3 years of career experience. Career experience is defined as employment in an hourly or salaried capacity in an organization or organizations. In addition to typical employment experiences an applicant`s Military Service, Peace Corp Service, Student Internships and Co-ops (paid and unpaid) are to be included when identifying the total time of professional or career experience.
  • Three Reference Names
  • Professional Resume
  • International applicants are required to submit scores from the Test of English as a Foreign Language (TOEFL), the International English Language Testing System (IELTS), or the Pearson Test of English Academic (PTEA). Successful completion of ELS 112 will also be accepted for this requirement. 
    Additionally, Duolingo test scores will be accepted for applications through Summer 2024. Applicants of the Graduate College who have completed a previous degree (associate, bachelor’s master’s or doctorate) from a U.S. college/university or are from a country (click here for a complete list) in which instruction was delivered in English (and attended the university for at least two years) are exempt from providing these test scores.

Application Requirements

Admissions Categories and Grade Point Average Requirements

International Application Information

Degree Requirements

Curriculum Requirements


Electives (6 credits)


Students are also required to elect two additional 5000-level accounting courses. Accounting 6000-level courses may be used to fulfill elective requirements of the specialization with consent from the director of graduate studies. 

Select from:

  • ACCT 5000 to ACCT 5990

Culminating Experience (3 credits)


Minimum Total Credits (48 credits)


Additional 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