Master's of Accounting

If you're highly-motivated, intelligent, career-oriented, dedicated and ambitious, the Master's of Accounting (MAcc) program is designed for you.

The MAcc program serves professionals entering public practice, business, non-profit organizations, and government. It is designed to provide the skills needed to build a successful career in the multifaceted, changing practice of accounting, including new approaches and technologies in the profession.

If you do not have an undergraduate degree in accounting, you can complete a series of introductory and intermediate courses to qualify for continued study toward the MAcc. You may choose to complete these undergraduate pre-requisites as additional courses in the program or study accelerated courses through the Executive Accounting Program (EAP). EAP students may also pursue a combined Executive Accounting Program and Master's of Accountancy.

• Executive Accounting Program
• Combined Executive Accounting Program and Master's of Accountancy
• Internet-Based Distance Master's of Accountancy

The MAcc degree requires 30 credits (10 courses) of which at least 18 credits (six courses) must be at the 600-level. Suggested concentrations within the degree include information systems, audit, taxation, financial planning, communications, law and government, marketing and management.

Typically, if you plan to be a full-time student, and have finished all undergraduate pre-requisites, the program takes 18 months to complete. Classes are taught weekdays in the late afternoon and evening. Classes are taught in the evening, allowing you to work or do an internship during the day. You may choose to attend on a part-time (3-6 credits) or full-time (9-12 credits) basis.

ADMISSION REQUIREMENTS

In addition to the Shidler College of Business graduate admission requirements, students without an undergraduate degree in accounting are required to complete the following undergraduate deficiencies in accounting: ACC 201 and 202 prior to admission to the MAcc program, and ACC 321, 323, 401, 415, and 418 prior to graduation.

Admission to the MAcc program is competitive. The school seeks individuals who have the potential for outstanding achievement in accounting, auditing, or taxation. The admissions committee primarily considers the candidate’s academic record and GMAT score and places emphasis on strong communication skills.

Generally, students admitted to the MAcc program have a GPA exceeding 3.3, GMAT scores in the mid-500s, and above average verbal scores on the GMAT.

HOW TO APPLY

Please use the application form that can be retrieved electronically from the Graduate Divison Website: Click here for Application Form

DEGREE REQUIREMENTS

The MAcc degree requires a minimum of 30 credits (10 courses). If a course is waived, another course in the same area of study and of the same or higher level should be substituted. 

• Required accounting courses (15 credits):

• ACC 413 Law for the Accountant
• ACC 415 Advanced Financial Accounting
• ACC 616 Accounting Theory and Development
• ACC 625 Accounting and Tax Research
• ACC 660 Analysis in Decision Making

• Accounting Electives: Suggested Conentration (9 credit):

Students can take any three 400- to 600-level ACC courses, but the following tracks are recommended:

Tax concentration

Take three out of the following four courses:

• ACC 407 Taxation of Business Entities
• ACC 631 Tax of Partners/Partnerships
• ACC 638 Estate and Gift Taxation and Planning
• ACC 639 Multijurisdictional Taxation

Financial Reporting conentration

Take all three of the following courses:

• ACC 619 Advanced Auditing
• ACC 640 International Auditing and Assurance
• ACC 620 Global Accounting
• ACC 635 Advanced Public Sector Accounting

• Additional Electives

Students can take any 2 of the following:

• Courses from the Tax or Financial Reporting tracks provided that they are not fulfilling ACC  Elective requirements
• ACC 690 Special Topics
• ACC 695 Internship (only one Internship course can be taken for MAcc credit)
• 400- to 600- level courses from the Shidler College of Business (BLW, FIN, ITM, MGT, MKT, RE), Law, or Speech (Business course are not to include MBA core classes BUS 610-629, 660, 695, and 696B/C or HRM 668 or MGT 650

If you have questions about the program and its requirements, contact the Graduate Business Programs by e-mail at busgrad@hawaii.edu or by phone at [1] (808) 956 8266 or by fax at [1] (808) 956 9890.