Master of Science in Accounting
Program Chair, Thomas G. Seiler, D.B.A., J.D., CPA Curriculum Development Team: Thomas G. Seiler, D.B.A., J.D., CPA Tom Hrubec, Ed.D., CPA, CMA, CFE, Lead Faculty Debra Petrizzo, D.B.A, Lead Faculty Charles Saunders, Ph.D., CPA, CIA, CSA, Lead Faculty Yi Yang, Ph.D. Lead Design Faculty Advisory Boards (listed on page 220)
THERE HAS NEVER BEEN A MORE OPPORTUNE TIME TO ENTER THE ACCOUNTING PROFESSION The accounting profession is experiencing tremendous change which provides significant opportunities for accounting students. According to the U.S. Bureau of Labor Statistics, the current trend in employment is moving toward positions requiring college degrees and increased technology skills. Employment of accountants is expected to grow 22 percent through the year 2018. Although such opportunities include excellent career prospects for the next decade, these opportunities come with a price! Accounting graduates will be expected to have a higher level of technical, technological, research, and communication skills.
A MASTER PROGRAM DESIGNED TO MEET YOUR NEEDS Franklin University has long enjoyed an excellent reputation in the accounting community for its high quality, relevant, and innovative curriculum. The Franklin University’s Master of Science in Accounting Program (MSA) has been designed to meet the evolving changes in business organizations. The Program reinforces the core technical aspects of financial and managerial accounting theory, but also provides graduate students with the abilities employers request most in graduates such as communication, research, and technology skills. Employers need competent accounting professionals who can research and communicate complex accounting issues, as well as navigate organization-wide enterprise resource planning systems and effectively utilize data mining software for in-depth analysis of information.
GOALS OF THE MASTER OF SCIENCE IN ACCOUNTING PROGRAM • Provide a quality, comprehensive, and relevant curriculum • Build a community among students, faculty, alumni and accounting professionals
• Assist students in their transition from academic studies to a professional career
• Develop strategic alliances with professional, corporate, governmental, and educational organizations
Franklin’s MSA Program provides students with a relevant, high quality curriculum that is convenient and affordable. Listed below are the Program outcomes for the Financial Operations Program Track. Upon successful completion of the Program, you will be qualified to research and: 1. Analyze Enterprise Resource Planning (ERP) system issues in organizations
2. Analyze accounting fraud issues in organizations 3. Evaluate auditing issues in organizations 4. Analyze Enterprise Resource Management (ERM) issues in organizations
5. Communicate specific accounting research issues and findings in the accounting profession
Graduates of the MSA Program are prepared for employment or promotion in public accounting, private industry, or government. They will also have the educational background and framework to seek professional certification (i.e., Certified Public Accountant, Certified Management Accountant, Certified Internal Auditor, or Certified Fraud Examiner). These designations require successful completion of rigorous examinations and additional study beyond that required for the master’s degree may be necessary.
ACCOUNTING FACULTY ARE ACTIVE LEADERS IN THE ACCOUNTING PROFESSION The accounting faculty members at Franklin University are active in the accounting profession. Franklin accounting professors have professional accounting experience and most work or have worked in public accounting, industry or government. The faculty members believe a thorough exposure to the practice of accounting is requisite for the proper understanding of accounting theory.
Franklin accounting faculty members and most students in the MSA Program are active leaders and/or participate in one or more of the following professional accounting organizations: • American Institute of Certified Public Accountants (AICPA) • Ohio Society of Certified Public Accountants (OSCPA) and other state societies of certified public accountants
• American Accounting Association (AAA) • Institute of Internal Auditors (IIA) • Association of Certified Fraud Examiners (ACFE) • Institute of Management Accountants (IMA) • Association of Government Accountants (AGA) • Columbus Association of Tax Professionals (CATP) • Information Systems Audit and Control Association (ISACA) • National Association of Black Accountants (NABA)
These organizations provide opportunities for Franklin University faculty members and students to interact with professionals in the business world.
JOIN THE FRANKLIN ACCOUNTING COMMUNITY Your experience at Franklin University is enhanced through a development of a community among accounting students. You will interact with and get to know other students in the program through coursework whether in a face-to-face or online setting and through other means including participation in the annual Accounting Networking Event, attending the annual Accounting Speaker’s Series and through readings of semester editions of the Accounting Program newsletter entitled The General Ledger.
COURSE CURRICULUM (30 HOURS)
Students are admitted to the MSA Program continually throughout the year. Students will generally take courses in a sequence but may elect, depending on course prerequisites, to take particular courses at any time. Students will generally take the Program’s Core Courses followed by a series of courses in a specific Specialized Program Tract followed by a Capstone Course prior to graduation. The suggested course sequence is the same for all students regardless of the admittance date.
CORE COURSES (10 HOURS)
ACCT 710 - Introduction to Research in Accounting (2) ACCT 715 - Financial Accounting Theory (4) ACCT 725 - Management Control Processes and Systems (4)
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