Master of Accountancy

The Master of Accountancy (M.Acc.) degree is designed for individuals who desire advanced study of accountancy and seek professional careers in public accounting, industry, and government. The combination of the Bachelor of Business Administration degree in Accounting and the M.Acc. degree meets the educational requirements for Certified Public Accountants (CPA) in Tennessee and all other states.

A master’s degree in accounting opens the door to higher-level career opportunities, and ETSU’s Master of Accountancy (M.Acc) program better prepares students to become certified public accountants (CPA), certified management accountants (CMA), or certified internal auditors (CIA).

Apply Now

If you are interested in the M.Acc. program, please consider attending one of the information sessions hosted by the Graduate School.

Q&A Information Sessions

Why ETSU?

The Master in Accountancy is accredited by the Association to Advance Collegiate Schools of Business (AACSB). Less than 5 percent of accounting and business programs worldwide have received this prestigious accreditation.

The Accounting Department also maintains a supplemental accounting accreditation by AACSB, which provides an elevated quality assurance system for their program. Out of 856 business institutions accredited by AACSB, East Tennessee State University’s Accounting Department is one of only 188 institutions worldwide that hold this additional specialized accreditation.

Did You Know?

The College of Business and Technology at ETSU is one of a small percentage of non-doctoral granting schools in the nation having separate AACSB accreditation for its accounting program.

Student Spotlight

Meet Julie Ngendo:

Julie a student in our Masters of Accountancy Program. A native of Nairobi, Kenya, Julie says ETSU is the perfect fit and has allowed her to embrace and advance her talents in taxation as she prepares to take the CPA exam, gains experience

About the Program

ETSU’s Master in Accountancy allows students to explore future areas of specialization while engaging with top-ranked faculty who are personally invested in students’ long-term career success. The core M.Acc. courses are designed to provide students with a strong technical accounting background and the concentrations provide the flexibility to create an experience unique to the individual’s professional and academic interests.

Once a student has completed the M.Acc program, they will have the skills necessary to succeed in an accounting career and excel on the CPA or CMA exams.

The accountancy core courses cover the six major areas of accounting practice:

Financial Accounting
Managerial Accounting
Auditing

Taxation
Regulation
International Accounting

In addition to the core curriculum, M.Acc. students must choose one of four available concentrations:

Audit
The Audit Concentration provides students with advanced knowledge of auditing standards, internal control, and financial regulations. Students are taught how to review, analyze and evaluate financial statements in order to provide useful and accurate information for investors and other decision-makers. Students are also required to work in groups to build teamwork proficiency, an essential skill in the audit profession. Graduates of the program emerge with strong analytical skills, a solid understanding of professional ethics, and the ability to act with professional skepticism and due care.

Potential Career Paths:
- Assurance service positions with Big Four, national, regional, local, and industry accounting firms
- Investigative services with the FBI, CIA, and IRS
- Financial services in commercial and investment banking
Controllership
The Controllership Concentration reflects the emerging role of accountants and financial professionals as key members of the management team in the corporate world. The concentration equips students with an understanding of financial reporting and advanced managerial accounting that can be applied in both the manufacturing and service sectors. Students will learn how to implement procedures such as capital and operational budgeting, principles of lean management, Six Sigma, cost of quality, software solutions to financial challenges, internal controls, and asset management. Students should graduate with a holistic understanding of financial leadership in the strategic and operational decision-making processes of an organization.

Potential Career Paths:
- Senior level management within a company’s accounting department
- Chief Financial Officer (CFO)
- Financial reporting for manufacturing firms, non-profit organizations, and service industries
Generalist
The Generalist Concentration is great for a student who wants to try out a variety of options. Students will choose courses from each concentration that match their desired interests. Students who complete the generalist concentration will graduate with a broad array of skills that will enable them to pursue a variety of career paths.

Potential Career Paths:
- Managerial Accountant
- Forensic Accountant
- Financial Analyst
- Auditor
Taxation
The Tax Concentration combines in-depth tax courses with foundational accounting courses to provide a balanced and thorough groundwork for a variety of career paths. The Tax Concentration provides M.Acc. students with advanced tax knowledge and skills through both the study and practice of tax law. The core taxation courses focus on critical thinking, problem solving and communication skills. Students will work within the tax code, examine case studies, and hone their ethical acumen. Students should graduate fully equipped to transition into a career with a strong understanding of the tax system and an ability to apply it to personal and business tax preparation and planning.

Potential Career Paths:
- Certified Public Accountant (CPA) firms
- Corporate and government tax offices – including the IRS
- Personal income tax preparation
- Corporate tax returns
- Estate planning

Admission Standards

Master of Accountancy Admission Requirements
ETSU is committed to making sure that each student entering a graduate program is properly prepared and qualified. Therefore, each graduate program has its own set of requirements.

To enter the Master’s in Accountancy program, applicants must have:
- A Bachelor's degree from a regionally accredited institution
- An undergraduate GPA of 2.5 (International students must have a 3.0)
- An understanding of mathematics through calculus
- Basic computer literacy
- A minimum GMAT score of 450 (ONLY waived if (1) student has an ETSU or other AACSB-accredited university undergraduate degree in accounting within 5 years of applying with a 3.5 GPA, or (2) student has already passed the CPA exam)
- International students must have a minimum TOEFL score of 550 on the paper exam or 213 on the computer exam
- Submit a personal essay with 300 words or less
- An official transcript from every college or university where the applicant has taken courses
Apply Now

Helpful Links:

For more information, contact:

Michelle S. Freeman, EdD, CPA