Department of Accountancy
The objective of the M.A.S. program is to provide its graduates with the professional skills, knowledge, and competencies necessary to be successful, professional accountants in today’s complex business environment.
The program focuses on broad-based accounting knowledge; knowledge in other business disciplines that complements a professional accounting career; the ability to integrate this knowledge to make business decisions; the development of research, communication, technology and team-building skills; and an understanding of ethical issues and expectations for professional conduct.
In addition to the College of Business standards listed under “Graduate Study in Business,” the admission standard for the Department of Accountancy is a minimum 3.00 GPA in undergraduate accountancy courses. Candidates may also be asked by the department graduate adviser to complete an interview either in person or by phone.
The Institute of Internal Auditors (IIA) has approved NIU as a participant in IIA’s Endorsed Internal Auditing Program. To receive a IIA certificate of completion, a student must have either a B.S. in accountancy from NIU or an M.A.S. degree from NIU. As part of the certificate requirements students must complete ACCY 562, an approved business elective, and an academic internship (ACCY 473 or ACCY 673) in an internal audit position. A student completing the internal audit course work will have “Completion of internal audit course work as endorsed by the Institute of Internal Auditors” on the official NIU transcript.
Check departmental information for any additional requirements.
Master of Accounting Science Learning Goals and Objectives
The NIU Master of Accounting Science program provides advanced study in accounting to prepare students for the challenges of the professional practice of accountancy.
1. Our graduates will be technically proficient accounting and business professionals.
Our students will demonstrate a thorough understanding of:
- technical accounting knowledge appropriate to their chosen programs of study.
- the integration of accounting and business knowledge in a variety of contexts, including financial statement analysis and business valuation.
2. Our graduates will be prepared to assume leadership roles as accounting professionals.
Our students will demonstrate:
- an understanding of leadership development theory.
- the ability to solve problems in an environment of uncertainty or ambiguity.
- an understanding of how to solve problems with a leadership perspective.
- effective team management skills.
3. Our graduates will be effective researchers.
Our students will conduct research to develop effective solutions to accounting and business problems, relying on appropriate technology tools, authoritative pronouncements, and data sources.
4. Our graduates will be effective communicators.
Our students will:
- communicate in a professional manner.
- demonstrate effective feedback skills.
- demonstrate effective facilitation skills.
- exhibit professional business conduct.
5. Our graduates will be ethical accounting professionals.
Our students will identify ethical issues, decision alternatives, consequences, and workable alternative solutions by applying relevant professional standards and codes of conduct.