2022-2023 School of Graduate and Professional Studies Catalog 
    
    Nov 22, 2024  
2022-2023 School of Graduate and Professional Studies Catalog [ARCHIVED CATALOG]

Accounting, M.S.


(40 credits)

Program Description


New England College’s Master of Science in Accounting (MSA) is a 40-credit-hour program designed to help student’s expand their breadth and depth of knowledge in taxation, financial reporting, cost accounting, auditing, legal concerns, mergers, and acquisitions. Students will be prepared for careers in auditing and risk management, corporate accounting, management consulting, banking and financial services, governmental and nonprofit organizations, and taxation practices.

Based on the functional, personal and broad business competencies identified by the American Institute of Certified Public Accountants, the MSA program satisfies the 150-hour requirement for the CPA examination in most states. It also helps you prepare for other professional certification programs such as Certified Management Accountant (CMA), or Certified Internal Auditor (CIA). If you plan to sit for the CPA exam, check with your state board for specific course requirements and eligibility.

The MSA degree is also offered with a concentration in Forensic Accounting  which is designed for those students interested in fraud prevention or criminal investigation. This concentration helps prepare you for the Certified Fraud Examiner (CFE) designation. Please note that this concentration track may not meet CPA exam requirements in all states. If you plan to sit for the CPA exam, check with your state board for specific course requirements and eligibility.

Faculty in the MSA degree come from a variety of professional and academic backgrounds, and pedagogical emphasis is placed on practical application of knowledge and developing strong professor to student rapport.

Learning Outcomes


(adapted from AICPA core competencies):

  • Apply decision modeling and risk analysis to consider issues and identify alternatives to formulate solutions supporting business strategy;
  • Apply quantitative and qualitative measurement techniques that are relevant and reliable;
  • Create and demonstrate verbal and written communication skills which express ideas clearly and objectively the work done and resulting findings are reported in accordance with professional standards;
  • Evaluate research and data in order to formulate strategic and analytically sound decisions and understand the likely consequences;
  • Describe and apply the legal, regulatory, and ethical requirements of the profession;
  • Evaluate managerial decisions and the relationship between legal and business strategy;
  • Apply professional audit standards and standards of quality control adopted by the PCAOB and the AICPA including Generally Accepted Auditing Standards (GAAS).