2023-2024 Catalog

Master of Science in Accounting, MSA

STEM Designation

An MSA, or MSA Essentials Plus, with a concentration in Information Systems and Controls is a graduate degree with STEM (Science, Technology, Engineering, and Mathematics) designation. Due to the demand of graduates with expertise in STEM fields, the Department of Homeland Security (DHS) permits international students graduating from STEM programs to apply for a 24-month extension of their initial year of Optional Practical Training (OPT). Please be advised that DHS is the ultimate and deciding authority on all OPT applications and STEM extensions. For more detailed information, please visit the ISSO webpage

 

MSA Curriculum

10 Courses

30 Credits

Program Length:

  • Full-time in as few as 9 months

  • Part-time in as few as 21 months

MSA Core Courses (9 credits)

ACCT-801Graduate Financial Accounting II

3

ACCT-802Graduate Financial Accounting III

3

ACCT-824Big Data and Financial Statement Analytics

3

MSA Concentration (9 credits)

Students must declare a concentration in either Business Analysis and Reporting or Tax Compliance and Planning. To declare a concentration, students must submit an SBS Graduate Program Concentration Request Form. Students may also elect to complete a second concentration in Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning. Students are encouraged to meet with their advisor before they declare a concentration.

Business Analysis and Reporting

ACCT-803Advanced Topics in Accounting

3

ACCT-871Not-For-Profit and Governmental Accounting

3

ACIB-872International Accounting

3

Tax Compliance and Planning

TAX-861Tax Research

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

Information Systems and Controls

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-840Security and Privacy

3

Capstone Course (3 credits)

Should be taken as late in the program as possible.

ACCT-861Leadership in the Financial Professions

3

Elective Courses (9 credits)

If a second concentration is not declared, choose three (3) electives from the approved MSA electives list below. 

ACCT-806Fraud Examination

3

ACCT-807Forensic & Investigative Accounting

3

ACCT-910Directed Individual Study in Accounting

3

TAX-802Taxation of Property Transactions

3

TAX-861Tax Research

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

MBA-730Innovative Thinking

3

ISOM-730Python for Business Analytics

3

ISOM-801Solving Business Problems Using Advanced Excel

3

ISOM-821Data Management and Modeling

3

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-835Predictive Analytics

3

ISOM-837From Data Mining to Business Insights

3

ISOM-840Security and Privacy

3

ISOM-845Business Intelligence, Data Visualization, and Storytelling

3

ISOM-851Supply Chain Management

3

ISOM-861Project Management: Gaining Competitive Advantage

3

FIN-800Financial Statement Analysis and Valuation

3

FIN-808General Theory in Corporate Finance

3

FIN-810Investment Analysis

3

FIN-812Capital Budgeting

3

FIN-814Options and Futures

3

FIN-816Risk Management in Banking and Finance

3

FIN-818Financial Econometrics

3

FIN-825International Finance

3

FIN-830Introduction to FinTech

3

FIN-831Portfolio Management

3

FIN-835Behavioral Finance

3

FIN-880Investment Banking

3

FIN-881Real Estate Finance

3

FIN-882Applied Risk Management

3

MGOB-725Managerial Skills

3

MGOB-810Emotional Intelligence

3

MGOB-835Managing Difficult People at Work

3

MGOB-855Conflict & Negotiation

3

P.AD-815Nonprofit Management

3

P.AD-822Public Management Information Systems

3

P.AD-827Financing State & Local Government

3

P.AD-840Comparative Public Policy

3

P.AD-847Nonprofit Financial Management

3

P.AD-849Revenue Strategies for Nonprofits

3

MGSM-833Corporate Innovation

3

MGSM-834Mergers and Acquisitions

3

MBA-740Immerse- Travel Seminar

3

MGIB-835International Strategy

3

SBS-920Graduate Internship

0

MSA Essentials Curriculum

11 Courses

30 Credits

Program Length:

  • Full-time in as few as 9 months

  • Part-time in as few as 21 months

Preparation Courses (3 credits)

Must be taken in the first semester of the program.

MBA-641Financial Information for Business Management

1.5

MBA-651Financial Management for Business Decisions

1.5

MSA Core Courses (24 credits)

ACCT-801Graduate Financial Accounting II

3

ACCT-802Graduate Financial Accounting III

3

ACCT-804Cost and Managerial Accounting

3

ACCT-805Auditing and Assurance Services

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-865Accounting Information Systems

3

BLLS-800Business Law

3

TAX-801Federal Taxation of Income

3

Capstone Course (3 credits)

Should be taken as late in the program as possible.

ACCT-861Leadership in the Financial Professions

3

MSA Essentials Plus Curriculum

14 Courses

39 Credits

Program Length:

  • Full-time in as few as 16 months

  • Part-time in as few as 33 months

Preparation Courses (3 credits)

Must be taken in the first semester of the program.

MBA-641Financial Information for Business Management

1.5

MBA-651Financial Management for Business Decisions

1.5

MSA Core Courses (24 credits)

ACCT-801Graduate Financial Accounting II

3

ACCT-802Graduate Financial Accounting III

3

ACCT-804Cost and Managerial Accounting

3

ACCT-805Auditing and Assurance Services

3

ACCT-824Big Data and Financial Statement Analytics

3

ACCT-865Accounting Information Systems

3

BLLS-800Business Law

3

TAX-801Federal Taxation of Income

3

Capstone Course (3 credits)

Should be taken as late in the program as possible.

ACCT-861Leadership in the Financial Professions

3

MSA Concentration (9 credits)

Choose a concentration in either Business Analysis and Reporting, Information Systems and Controls, or Tax Compliance and Planning. To declare a concentration, students must submit an SBS Graduate Program Concentration Request Form. Students are encouraged to meet with their advisor before they declare a concentration.

Business Analysis and Reporting

ACCT-803Advanced Topics in Accounting

3

ACCT-871Not-For-Profit and Governmental Accounting

3

ACIB-872International Accounting

3

Information Systems and Controls

ISOM-825Enterprise Data Management

3

ISOM-827Data Warehouse and Business Intelligence

3

ISOM-840Security and Privacy

3

Tax Compliance and Planning

TAX-861Tax Research

3

TAX-862Taxation of Corporations

3

TAX-863Taxation of Pass-Through Entities

3

Transfer Policy

Review of any coursework taken previously from an AACSB-accredited MSA program will be completed on a case-by-case basis. The credits cannot apply to a previously completed degree and must be substituted with an approved MSA elective. Only courses for which an earned grade of "B" or better and taken within seven (7) years prior to enter the MSA program will be considered. Students must provide official transcripts (with English translation, if applicable). All waiver requests are evaluated upon a student's acceptance into the MSA Program.

All MSA students must complete a minimum of 30 graduate credits (10 courses) in the Sawyer Business School

Students Who Leave Boston Before Their Degree is Complete

Occasionally, Suffolk MSA students must leave the Boston area having not yet completed their degree. Students who leave the area may be able to complete a portion of their Suffolk MSA on a part-time basis online.

 

Accounting Learning Goals and Objectives

Learning Goals Learning Objectives
Demonstrate ability to apply analytical reasoning skills to accounting problems, including financial statement analysis. (Analytical Reasoning) 1. Identify the problem and related issues.
2. Identify key assumptions.
3. Generate salient alternatives.
4. Examine the evidence and source of evidence.
5. Identify conclusions, implications, and consequences.
Discipline Knowledge 1. Students demonstrate that they are knowledgeable about current theory, concepts, methodology, terminology, and practices in financial accounting, managerial accounting, federal taxation, auditing, and accounting information systems.
Effectively articulate the role of ethics in management. (Ethics) 1. Identify conflicts of interests and pressures that could lead to unethical conduct.
2. Understand what kinds of questions are helpful to ask oneself when confronting an ethical dilemma.
3. Demonstrate the ability to identify and take into account the interests of different stakeholders.
4. Understand how business strategies that facilitate “doing good” can be made consistent with profitability.
5. Understand that what is legal may not always be ethical and that what is ethical may sometimes not be legal.
6. Appreciate that ethical norms vary across different countries and cultures.
Indicate an understanding of how culture, economic and political issues affect accounting and business decisions. (Global Awareness) 1. Articulate fundamental challenges of global business.
2. Analyze financial impacts of operating a global business.
3. Demonstrate awareness of the existence and applicability of alternate (non US GAAP) accounting standards, such as IFRS, for financial reporting for global (non-US) businesses.
4. Apply alternate accounting standards.
5. Identify the sources of IFRS.
6. Recognize the importance of IFRS in the future for US companies.
Demonstrate effective oral communication skills. (Oral Communication) 1. Organize the presentation effectively.
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
3. Develop the topic.
4. Communicate with the audience.
5. Use communication aids effectively.
6. Summarize the presentation.
Demonstrate effective written communication skills. (Written Communication): 1. Organize the presentation effectively.
2. Deliver the presentation with attention to volume, clarity, grammatical correctness and precision.
3. Develop the topic.
4. Communicate with the audience.
5. Use communication aids effectively.
6. Summarize the presentation.