Dec 14, 2024  
OHIO University Graduate Catalog 2021-22 
    
OHIO University Graduate Catalog 2021-22 [Archived Catalog]

Accountancy - MAcc


Master of Accountancy

Accounting Grad/Accounting Track

For students with an undergraduate degree in Accounting or equivalent:

Accountancy (on-campus) – MY6163

Accountancy (online) – MY6164

Accountancy (professional) – MY6165

Business Grad/Non-Accounting Track

For students with an undergraduate degree in Business:

Accountancy (on campus) – MY6102

Accountancy (online) – MY6103

Accountancy (professional) – MY6104

Non-Business Graduate Track

For students with a non-business undergraduate degree:

Accountancy (on campus) – MY6105

Accountancy (online) – MY6106

Accountancy (professional) – MY6107

School of Accountancy
College of Business Annex 351
Ohio University
Athens, OH 45701
740-593-9520
macc@ohio.edu

Delivery Mode: Athens Campus, Online, Hybrid/Professional

Terms of Entry: Fall, Spring, Summer

Program Overview

The Master of Accountancy (MAcc) seeks to provide the best graduate education for accounting students in the region, by focusing on knowledge acquisition using both systematic and applied learning.

Ohio University MAcc students build skills to support their career goals. Students work with fellow peers from diverse backgrounds to gain a fresh perspective on local, national, and international issues. Learning to be a better leader and a more effective teammate are some of the many skills students learn in and outside the classroom.

Full-time MAcc [MY6163, MY6102, MY6105]

This is a full-time program delivered on the Athens campus. Students will take four courses per term in a classroom setting and engage in community and university activities.

Online MAcc [MY6164, MY6103, MY6106]

The Online MAcc is delivered through online modules and virtual classes. Students are required to attend a minimum of one weekend residency in Athens, Ohio over the course of the program.

Professional MAcc [MY6165, MY6104, MY6107]

The Professional MAcc is delivered in a hybrid format. Students are required to attend Dublin-based weekend events during the two-year program or complete a pre-approved excused alternative assignment. Classes are delivered virtually on several occasions throughout the semester. Content is also delivered through online learning modules.

Program Learning Outcomes

  1. Role of the Profession:
    • Our students will understand the role of accountants as information specialists.
    • Our students will understand the role of accountants and auditors in the efficient functioningof the capital markets.
  2. Research: Our students will perform research to resolve accounting questions.
  3. Data Analysis: Our students will analyze data to produce and interpret information for decisionmaking.
  4. Critical Thinking/ Problem Solving: Our students will develop and demonstrate critical thinkingand problem solving skills.
  5. Teamwork: Our students will work effectively in teams.
  6. Communication:
    • Our students will communicate effectively orally.
    • Our students will communicate effectively in writing.
  7. Integration: Our students will demonstrate an integrated knowledge of accounting, auditing,information systems, tax, data analysis, forensic accounting and communication.
  8. Ethics:
    • Our student will effectively address ethical issues surrounding managerial motivations anddiscretionary accounting choices. 
    • Our students will understand the accountant’s role in ethical behavior.

Further Information

On-Campus Program: https://business.ohio.edu/academics/graduate-degrees/full-time-master-of-accountancy/

Online Program: https://onlinemasters.ohio.edu/college-of-business/masters-accounting/

Professional Program: https://business.ohio.edu/academics/graduate-degrees/professional-master-of-accountancy/

Admission Requirements

  • Regionally accredited bachelor’s degree.
  • Cumulative undergraduate GPA of at least 3.0 on a 4.0 scale in both Accounting courses (for those students with an undergraduate accounting degree) and overall.
  • Two letters of recommendation from professional or academic references. 
  • Official transcripts from all degree bearing institutions at the bachelor’s level or higher and unofficial transcript for any additional college coursework.
  • A professional plan statement discussing your career goals, how the master’s degree will help you achieve those goals, areas or competencies that you expect the program will help you strengthen and what you plan to contribute to the learning community.
  • Current resume.
  • International applicants must also submit:
    • Minimum official TOEFL iBT score of 70 composite (Writing min. 17, all other Sections min. 15)
      or minimum IELTS score of 6.0 (composite and all bands)
    • General academic credentials evaluation (ECE or WES report) 

College of Business Graduate Academic Credit Transfer Policy

Students may request transfer of credit from an accredited university within the limits of the Ohio University Graduate Catalog. Graduate credits from AACSB accredited business school or college may be applied toward a College of Business graduate program under the following conditions:

  1. A maximum of six credit hours toward a graduate degree program may be applied.
  2. A maximum of three credit hours toward a graduate certificate may be applied.
  3. Approval of transfer credit is granted by the Department Chair of the academic discipline in which credit is being requested. Course credit must be:
  4. Earned through an AACSB-accredited business school,
  5. Designated as graduate credit at the institution where taken,
  6. Letter graded B or better,
  7. Earned within the pasts five years,
  8. Applicable toward a graduate degree at the institution where taken, and
  9. Earned in courses taught by members of that institution’s graduate faculty.

Students must provide the following information to the Graduate College during the admissions process for graduate course credits to be evaluated for transfer credit:

  1. Official Transcript
  2. Syllabus from course(s) to be evaluated for transfer credit, from the term the course was completed
  3. COB Graduate Transfer Credit Form

International Students

Enrollment in MY6163, MY6102, or MY6105 (Full-time M.Acc.) permits an I-20 to be issued for the semesters with full-time enrollment.

Graduation Requirements

All students will be required to take the seven Core Accounting courses. For those without an undergraduate degree in accounting or its equivalent, students will be required to take the Accounting Bridge courses (4). Several non-accounting courses are also required. For these courses, the program offers two tracks based on the student’s undergraduate degree – Data Analytics (three courses) for those with a business or accounting undergraduate degree and General Business (four courses) for those without a business or accounting undergraduate degree.


For students with an undergraduate degree in accounting or its equivalent, the program curriculum is 30 credit hours.

Accounting Grad/Accounting Track - (MY6163, MY6164, MY6165)


Students entering the MAcc with an earned undergraduate acccounting degree or equivalent must complete the Accountancy Core and the Data Analytics Track, for a total of 30 credit hours.

Business Grad/Non-Accounting Track (MY6102, MY6103, MY6104)


Students entering the MAcc with a non-accounting undergraduate business degree must complete the Core Accounting Courses (above), the Data Analytics Track (above), and the Accounting Bridge Courses, for a total of 42 credit hours.

Accounting Bridge Courses


All students without an undergraduate accounting degree or equivalent must complete the following four courses:

Non-Business Graduate Track (MY6105, MY6106, MY6107)


Students entering the MAcc without an undergraduate degree in business must complete the Accounting Bridge courses (above), the Core Accounting courses (above), and the General Business Track courses, for a total of 45 credit hours.

Culminating Experience


Students will apply their learning from the MAcc program in the Contemporary Topics course. Comprehensive cases will be utilized throughout this course to allow students to apply the knowledge gained from the other courses in this program to solve unstructured “real-world” accounting and business issues.