Professional Accountancy MACC

Program Purpose


The mission of the MAcc Professional Accounting program is to achieve excellence in professional accounting education and to cultivate a passion for life-long learning founded on the values of the Church of Jesus Christ of Latter-day Saints. The core values of the program are:

  1. Student focus - We view students as our primary customers and our partners in learning.
  2. Scholarship - We endorse a broad definition of scholarship as evidenced by quality and peer review. Scholarship relating to discovery, integration, application, and teaching are all valued and the integration of teaching, research, and practice is encouraged.
  3. Product leadership - We identify our product as the education process experienced by our students and measure the quality of our product by the skill, professionalism, and character of our alumni. Hence we strive to be known as product leaders by graduating the best students. Being product leaders means that we are constantly innovating and continuously improving the learning process, that we exhibit creativity in teaching and pedagogical approaches, that we constantly develop and improve our competencies and skills, and that we strive to attract the best and brightest students into our programs. Product leadership requires that faculty be active in academic and professional organizations in order to be exposed to the latest developments in our fields.
  4. Stakeholder connectivity - We cultivate long-term relationships with key stakeholders, especially recruiters. Rather than pursuing one-time transactions, our goal is to understand and fill stakeholder needs better than our peer institutions. By virtue of this close relationship with, and ultimate knowledge of, key stakeholders, we build partnerships that are mutually beneficial to both the program and our stakeholders.
  5. Leadership development - We produce graduates who will become leaders in their homes, churches, communities, and organizations. These leaders are developed by providing classroom experiences that: (1) integrate the Gospel of Jesus Christ with secular learning, (2) focus on skill development as well as knowledge transmission, (3) provide a global perspective, (4) use the latest proven technology, and (5) demonstrate and develop ethical values and behavior.
  6. Communication and respect - Open communication and respect for every stakeholder guides all SOAIS activities. Open communication means that, where possible, both positive and negative information is shared. Full and fair disclosure allows for personal development through the process of constructive self-criticism. Our approach is to encourage, support, and facilitate excellence.


The School of Accountancy maintains a website that has additional information for applicants and other interested students:

SOA Website [1]

An overview document of our program at the School of Accountancy is located here: [2]

Curricular Structure

MAcc Professional Accounting students who enter the program from the BYU accounting undergraduate program are required to take 81 credits of coursework beginning with the Accounting Junior Core. Students must have a minimum of 150 university credits hours to receive the MAcc and BS degrees concurrently. Students in the integrated program take 24 credits in the Accounting Junior Core, 3 credits of business law, 21 credits of general management, 18 credits in professional accounting, and 15 credits of electives, of which at least 6 must be non-accounting.

Students who apply to the MAcc Professional Accounting program with a bachelor's degree must have completed the business fundamentals, intermediate accounting 1 and 2, accounting systems, cost/managerial accounting, auditing, and introduction to corporate taxation at a college/university in the United States prior to beginning the program. These students are required to take 33 credits, which includes 18 credits in professional accounting and 15 credits of electives, of which at least 6 must be non-accounting.

 

Graduate Catalog

Learning Outcomes


The MAcc Professional Accounting program is an integrated five-year program with an accounting component that begins in the third academic year with the Accounting Junior Core, builds on a broad graduate education in business and finishes with a specific focus in professional accounting. The goal of the program is to help students build careers in public accounting, industry, government, financial services, and corporate accounting or other private sector or accounting positions. The program also includes a track to prepare students to subsequently enter a PhD program at another university.

The MAcc Professional Accounting program is integrated with the undergraduate accounting program. Because it is an integrated degree, the MAcc Professional Accounting program builds on the undergraduate accounting learning objectives.

Develop Knowledge and Technical Proficiency in Accounting

Apply knowledge and demonstrate technical proficiency in accounting.  Accounting includes, but is not limited to, financial and managerial accounting, financial statement auditing, accounting information systems, and taxation.

Courses that Contribute: None
Linked to BYU Aims: None
Working in Teams

Work effectively in teams to solve complex accounting problems.

Courses that Contribute: None
Linked to BYU Aims: None
Written and Oral Communication

Communicate the evidence, evaluation, and results associated with complex accounting issues orally and in writing.

Courses that Contribute: None
Linked to BYU Aims: None
Ethical Decision-making Processes

Apply high standards of ethical decision-making processes to complex accounting issues.

Courses that Contribute: None
Linked to BYU Aims: None
Global Mindset

Understand how individuals conduct business and be comfortable participating in cultures with people whose values, habits and practices are diverse.

Courses that Contribute: None
Linked to BYU Aims: None
Develop Advanced Knowledge & Technical Proficiency

Apply knowledge and demonstrate technical abilities in the advanced areas of accounting.

Courses that Contribute: None
Linked to BYU Aims: None
Professional Research Abilities

Develop abilities to successfully perform accounting and auditing practice research.  Demonstrate the ability to understand the complex standard setting environment and to successfully perform accounting research applicable in the United States and internationally.

Courses that Contribute: None
Linked to BYU Aims: None

Evidence of Learning


Direct Measures

  1. An evidence room with various examples of student exams, quizzes, projects, assignments, and papers and what is an A, B, and C grade
  2. Instructor assessment at the course level. This includes: written quizzes, written exams, project evaluations, research papers, skill proficiency exams, and homework that strengthens student skill development.
  3. Evaluations by peers of assignments and group work
  4. Recordings and instructor assessments of student presentations

Indirect Measures

  1. Student focus groups
  2. Student exit surveys
  3. Recruiter surveys
  4. Student course and instructor evaluations
  5. Success of student groups at national competitions
  6. Placement of students in graduate degree/programs
  7. Job and career placement data
  8. Alumni surveys 

Learning and Teaching Assessment and Improvement


All students complete course evaluations at the end of every course. These reports are given to the faculty member and reviewed by the Director of the School of Accountancy. Prior to graduation, every student participates in an exit interview. Feedback is gathered from the student on class quality, the operation of administrative offices, club activities, and general input on what might be done to improve the School of Accountancy. This feedback is provided in written form to all faculty.

The professional accounting faculty analyze and evaluate program assessment information every semester after the completion of exit interviews. A meeting is held at the beginning of the school year to determine areas of improvement for the coming year. Progress on improvements is monitored by the group leader of the professional accounting faculty and reported to the chair of the department curriculum committee and the department executive committee as needed. The chair of the department curriculum committee reports any changes to the college curriculum committee as needed.

The program is reviewed internally by the Associate Director, the SOA Executive Committee, and the department curriculum committee. The program is evaluated twice a year by the Board of Advisors, which is comprised of alumni and other experts external to the university.  The Career Services Office provides feedback on the placement of students and observations by recruiters. This information is shared with faculty and discussed at an annual faculty retreat in August. The executive committee periodically benchmarks the program with other highly-ranked programs in accounting. All assessment information about faculty is filed in the office of the Director, and information about the students and program is filed in the office of the Associate Director.