UNIVERSITY FACULTY SENATE FORMS
0186
Academic Program Approval
This form is a routing document for the approval of new
and revised academic programs. Proposing department should
complete this form. For more
information, call the Faculty Senate Office at 831-2921.
Submitted by: _____Dr. Gregory Kane_____________ phone
number 302-831-6826
Department: Accounting & MIS_______________ email address kaneg@lerner.udel.edu_
Action: Revision of MS Accounting Curriculum______________________________________
(Example: add major/minor/concentration,
delete major/minor/concentration, revise major/minor/concentration, academic
unit name change, request for permanent status, policy change, etc.)
Effective term _____13F_______________________________________________ __
(use format 04F, 05W)
Current degree ______No Change________________________________________
(Example: BA, BACH, BACJ, HBA, EDD, MA, MBA, etc.)
Proposed change leads to the
degree of: ______No Change________________________
(Example: BA,
BACH, BACJ, HBA,
Proposed name: ____MS Accounting Program__________________________________
Proposed new name for revised
or new major / minor / concentration / academic unit
(if applicable)
Revising or Deleting:
Undergraduate major /Concentration: _________Accounting_________________
(Example: Applied Music – Instrumental degree BMAS)
Undergraduate minor:____________________________________________________
(Example: African
Studies, Business Administration, English, Leadership, etc.)
Graduate Program Policy statement change: _____See Attached___________
(Must attach your Graduate Program
Policy Statement)
Graduate Program of Study: ____MS Accounting_____________________________
(Example: Animal Science: MS Animal Science: PHD Economics: MA Economics: PHD)
Graduate minor / concentration: ___________________________________________
Note: all graduate studies proposals
must include an electronic copy of the Graduate Program Policy Document,
highlighting the changes made to the original policy document.
Included in file
-List new courses required
for the new or revised curriculum. How do they support the overall program
objectives of the major/minor/concentrations)?
(Be aware that approval
of the curriculum is dependent upon these courses successfully passing through
the Course Challenge list. If there are no new courses enter “None”)
None
Explain, when appropriate,
how this new/revised curriculum supports the 10 goals of undergraduate
education: http://www.ugs.udel.edu/gened/
Identify other units affected
by the proposed changes:
(Attach permission from the affected units. If no other unit is affected, enter “None”)
None
Describe the rationale for
the proposed program change(s):
(Explain your reasons for creating, revising, or deleting the
curriculum or program.)
First, ACCT 801, Management Control Systems, is proposed to be replaced with ACCT614, Federal Tax Research & Planning. The rational is that ACCT801 primarily services the teaching objectives of the MBA program. On the other hand, the current MS Accounting program has no required taxation content- a traditional Accounting topic that is usually offered in most Master’s level programs.
Second, ACCT516, “Intermediate Topics” is proposed as a
required prerequisite for all international students that have taken Financial
Accounting outside the United States but have not taken 6 credit hours of
Intermediate Accounting I and II (the equivalent of ACCT315 and ACCT316) using
US GAAP. Alternatively, such students may complete ACCT 315 and ACCT316, or
their equivalent, at an accredited American institution to fulfill these
prerequisite requirements. This course has been offered on an experimental
basis since Fall, 2011, and is now being proposed as a
permanent offering and conditional prerequisite requirement, as stated
above.
Program Requirements:
(Show the new or revised curriculum as it should appear in the
Course Catalog. If this is a revision,
be sure to indicate the changes being made to the current curriculum and include a side-by-side comparison of
the credit distribution before and after the proposed change.)
See attached.
ROUTING AND AUTHORIZATION: (Please do not remove supporting
documentation.)
Department Chairperson Date
Dean of College Date
Chairperson, College Curriculum
Committee___________________________________Date_____________________
Chairperson, Senate Com. on UG or GR
Studies Date
Chairperson, Senate
Coordinating Com. Date
Secretary, Faculty Senate Date
Date of Senate Resolution Date
to be Effective
Registrar Program
Code Date
Vice Provost for Academic Affairs
& International Programs Date
Provost Date
Board of Trustee Notification Date
Revised
DEPARTMENT OF ACCOUNTING & MIS
MS in ACCOUNTING
CURRENT PROGRAM POLICIES
I. The
MS in Accounting degree program.
The
Department of Accounting & MIS offers a program of study leading to the
Masters of Science degree in Accounting. The Accounting program prepares
students for professional careers. Students may attend on a part-time or a
full-time schedule. The estimated time of completion for a full-time student is
21 months.
II. Admission requirements and
procedures
Minimum requirements for admission
to the MS in ACCT degree program are an undergraduate academic index of 2.8
overall and 3.0, a combined total score of 550 on the GMAT, graduate GPA (if
applicable) should be at least 3.2, a paper-based TOEFL score of at least 550
(or 250 computer-based or 100 IBT) is required for international students. For
international applicants who have not graduated from an institution whose
principal language of instruction is in English, the Test of Spoken English is
required with a score in the range of 50 to 55. If the international applicant
has taken the IBET internet test, a score of 20 is required on the Speaking
section.
Applicants for all degree
programs must submit one official transcript of all previous college records,
provide a statement of objectives and interests, an essay, and have three
letters of recommendation completed by appropriate mentors and submitted to the
University Office of Graduate Studies.
Admission to the graduate program is selective and competitive based on the number of well-qualified applicants and the limits of available faculty and facilities. Those who meet stated minimum requirements are not guaranteed admission, nor are those who fail to meet all of the requirements necessarily precluded from admission if they offer other appropriate strengths. Admission will be decided by the Graduate Coordinator, in consultation with an admission committee (composed of faculty who participate in the program). Application for fellowship, tuition scholarship, or assistantship financial aid is a part of the admission application form and is made at the time of application. Applications being considered for financial support should be completed by April 1 for fall terms and December 1 for entering in spring term. For further details, contact the department’s Graduate Coordinator.
III.
Academics
|
Proposed Program: |
||
|
Required Courses (21 credit hours) |
Credits |
|
|
ACCT 801 |
Management Control
Systems and Information Technology |
3 |
|
ACCT 804* |
Database Design, Networks
and Implementation |
3 |
|
ACCT 610^ |
Theory of External
Reporting |
3 |
|
ACCT 820 |
Financial Statement
Analysis |
3 |
|
ACCT 683^ |
International Accounting |
3 |
|
BUAD 820 |
Data Analysis and Quality
Management |
3 |
|
BUAD 840 |
Ethical Issues in
Domestic and Global Business Environments |
3 |
|
|
Total Required |
21 |
|
Electives (9 credit hours) |
||
|
ACCT 614 |
Federal Tax Research and
Planning |
3 |
|
ACCT 805 |
Current Issues in MIS |
3 |
|
ACCT 806 |
Systems Analysis, Design
and Implementation |
3 |
|
ACCT 811 |
Advanced Managerial
Accounting |
3 |
|
ACCT 817 |
IT Auditing |
3 |
|
ACCT 840 |
Contemporary Issues In
Accounting |
3 |
|
ACCT 843 |
Special Topics in
International Financing Reporting |
3 |
|
ACCT 857 |
Private Equity/Venture
Finance (New Course) |
3 |
|
ENTR 860 |
High Tech
ENTRepreneurship in Raising Capital |
3 |
|
FINC 850 |
Financial Management |
3 |
|
FINC 853 |
International Financial
Management |
3 |
|
FINC 864 |
Seminar in Finance |
3 |
|
BUAD 843 |
Special Topics in Global
Business (study-abroad) |
3 |
|
MISY 830** |
Decision Support and
Analysis |
3 |
|
MISY 840** |
Project Management and
Costing |
3 |
|
MISY 850** |
Security and Control |
3 |
|
MISY 873** |
Information Technology
and Organizational Effectiveness |
3 |
|
|
|
|
|
|
Required plus electives |
30 |
|
*MISY
majors and minors waive ACCT 804 and replace with ACCT 805 (Current
Issues in MIS) |
**MISY
830, 840, 850 and 873 - prerequisite ACCT 804, ACCT 805, and ACCT 806
^ Course numbers have been updated from 810
and 883 to 610 and 683, respectively.
Undergraduate
Requirements:
ACCT 315 Intermediate
Accounting I
ACCT 316 Intermediate
Accounting II
ACCT 327 Cost
Accounting
American Assembly
of Collegiate Schools of Business (AACSB)
Common Body of
Knowledge Requirements:
(Graduate level courses taken to fulfill the AACSB
Common Body of Knowledge Requirements
will not count towards fulfilling the
30-hours requirement of the MS in Accounting.)
Economics
Business Law
Substitutions and transfers of
credit
Students may petition the Graduate Coordinator for variance in degree requirements based on previous degree completed. This should be done in writing (email is acceptable) to the Graduate Coordinator. Permission and course substitutions will be determined by the Graduate Coordinator, in consultation with a committee (composed of faculty who participate in the program).
English language expectation
Students are expected to have a sufficient level of oral and written English communication skill to be successful in department coursework. Those students with an assistantship that involves teaching or research should have a sufficient level of English oral communication skill to be comfortably understood by the students they teach and the faculty member with whom they work.
Progress towards the degree
Students may enroll full or part-time. The Graduate Coordinator will create a recommended program for each student and students are expected to remain in contact with the Graduate Coordinator during their time in the program.
Graduate students will be evaluated in courses according to the University grading policy and must maintain a minimum GPA of 3.0 to remain in good academic standing. GPA requirements are monitored by the Office of Graduate Studies according to the Graduate Studies Academic Probation Policy.
IV. Funding
Policies/Financial aid
The MS in Accounting degree program at the University of Delaware is normally a two-year program for a full-time student.
Funding is awarded to applicants and continuing students on a competitive basis.
1. Incoming students are awarded funding on the following basis:
2. Continuing second year students are awarded funding on the following basis:
The Department does not award 3rd year funded assistantships to Accounting students.
V. Departmental
operations
Upon matriculation, students are expected to provide up-to-date address, telephone, and email information to the Department of Accounting & MIS staff and to update them as necessary throughout the time they are enrolled in the Masters in Accounting degree program.
Students must activate their University of Delaware email account, and arrange for messages to the UD email account to be forwarded to email accounts with other providers (e.g. yahoo, hotmail, or gmail), if the student uses the outside account as his/her mail email account.
DEPARTMENT OF ACCOUNTING & MIS
MS in ACCOUNTING
PROPOSED PROGRAM
POLICIES*
(Proposed Effective Date: Fall, 2013)
*All proposed changes highlighted in yellow
I. The MS in Accounting degree program.
The Department of Accounting & MIS offers a program of study leading to the Masters of Science degree in Accounting. The Accounting program prepares students for professional careers. Students may attend on a part-time or a full-time schedule. The estimated time of completion for a full-time student is 21 months.
II. Admission requirements and procedures
Minimum requirements for admission to the MS in ACCT degree
program are an undergraduate academic index of 2.8 overall and 3.0, a combined
total score of 550 on the GMAT, graduate GPA (if applicable) should be at least
3.2. International applicants must
provide a score of 250 on the computer-based TOEFL or 100 on the IBT. Alternatively, international
applicants can submit an IELTS score of at least 7.5 as a substitute for the
TOEFL requirement. For
international applicants who have not graduated from an institution whose
principal language of instruction is in English, the Test of Spoken English is
required with a score in the range of 50 to 55. If the international applicant
has taken the IBET internet test, a score of 20 is required on the Speaking
section.
Applicants for all degree programs must submit one official transcript of all previous college records, provide a statement of objectives and interests, an essay, and have three letters of recommendation completed by appropriate mentors and submitted to the University Office of Graduate Studies.
Admission to the graduate program is selective and competitive based on the number of well-qualified applicants and the limits of available faculty and facilities. Those who meet stated minimum requirements are not guaranteed admission, nor are those who fail to meet all of the requirements necessarily precluded from admission if they offer other appropriate strengths. Admission will be decided by the Graduate Coordinator, in consultation with an admission committee (composed of faculty who participate in the program). Application for fellowship, tuition scholarship, or assistantship financial aid is a part of the admission application form and is made at the time of application. Applications being considered for financial support should be completed by April 1 for fall terms and December 1 for entering in spring term. For further details, contact the department’s Graduate Coordinator.
Prerequisite Requirements: All applicants must have completed the
following courses as prerequisites.
Applicants can be admitted with the condition that these courses must be
completed in the first semester of the graduate program.
*ACCT 315 Intermediate Accounting I
*ACCT 316 Intermediate Accounting II
ACCT 327 Cost Accounting
*All students that have not taken at least 6 credit hours of equivalent content in Intermediate Accounting (using US GAAP) from an AACSB accredited institution, are required to take, as a prerequisite, Accounting 516 “Intermediate Topics”. This course may be used to substitute for Acct 315 and/or Acct 316, at the Graduate Coordinator’s discretion.
III. Program Requirements
|
|
||
|
Required
Courses (21 credit hours) |
Credits |
|
|
ACCT
614 |
Federal
Tax Research & Planning |
3 |
|
ACCT 804 |
Database Design, Networks and
Implementation |
3 |
|
ACCT 610 |
Theory of External Reporting |
3 |
|
ACCT 820 |
Financial Statement Analysis |
3 |
|
ACCT 683 |
International Accounting |
3 |
|
BUAD 820 |
Data Analysis and Quality Management |
3 |
|
BUAD 840 |
Ethical Issues in Domestic &
Global Bus Env |
3 |
|
|
Total Required |
21 |
|
Electives
(9 credit hours) |
||
|
ACCT 805 |
Current Issues in MIS |
3 |
|
ACCT 806 |
Systems Analysis, Design and
Implementation |
3 |
|
ACCT 811 |
Advanced Managerial Accounting |
3 |
|
ACCT 817 |
IT Auditing |
3 |
|
ACCT 840 |
Contemporary Issues In Accounting |
3 |
|
ACCT 843 |
Special Topics in International
Financing Reporting |
3 |
|
ACCT 857 |
Private Equity/Venture Finance (New
Course) |
3 |
|
ENTR 860 |
High Tech ENTRepreneurship
in Raising Capital |
3 |
|
FINC 850 |
Financial Management |
3 |
|
FINC 853 |
International Financial Management |
3 |
|
FINC 864 |
Seminar in Finance |
3 |
|
BUAD 843 |
Special Topics in Global Business
(study-abroad) |
3 |
|
MISY 830 |
Decision Support and Analysis |
3 |
|
MISY 840 |
Project Management and Costing |
3 |
|
MISY 850 |
Security and Control |
3 |
|
MISY 873 |
Information Technology and
Organizational Effectiveness |
3 |
|
|
|
|
|
|
Required plus electives |
30 |
IV. American Assembly of Collegiate
Schools of Business (AACSB)
Common Body of Knowledge
Requirements:
(Graduate level courses taken to fulfill the AACSB
Common Body of Knowledge Requirements
will not count towards fulfilling the
30-hours requirement of the MS in Accounting.)
Economics
Business Law
V. Substitution of courses,
transfer of credit, and progress toward the degree.
Substitutions and transfers of credit
Students may petition the Graduate Coordinator for variance in degree requirements based on previous degree completed. This should be done in writing (email is acceptable) to the Graduate Coordinator. Permission and course substitutions will be determined by the Graduate Coordinator, in consultation with a committee (composed of faculty who participate in the program).
English language expectation
Students are expected to have a sufficient level of oral and written English communication skill to be successful in department coursework. Those students with an assistantship that involves teaching or research should have a sufficient level of English oral communication skill to be comfortably understood by the students they teach and the faculty member with whom they work.
Progress towards the degree
Students may enroll full or part-time. The Graduate Coordinator will create a recommended program for each student and students are expected to remain in contact with the Graduate Coordinator during their time in the program.
Graduate students will be evaluated in courses according to the University grading policy and must maintain a minimum GPA of 3.0 to remain in good academic standing. GPA requirements are monitored by the Office of Graduate Studies according to the Graduate Studies Academic Probation Policy.
VI. Funding
Policies/Financial aid
The MS in Accounting degree program at the University of Delaware is normally a two-year program for a full-time student.
Funding is awarded to applicants and continuing students on a competitive basis.
1. Incoming students are awarded funding on the following basis:
2. Continuing second year students are awarded funding on the following basis:
The Department does not award 3rd year funded assistantships to Accounting students.
VII. Departmental
operations
Upon matriculation, students are expected to provide up-to-date address, telephone, and email information to the Department of Accounting & MIS staff and to update them as necessary throughout the time they are enrolled in the Masters in Accounting degree program.
Students must activate their University of Delaware email account, and arrange for messages to the UD email account to be forwarded to email accounts with other providers (e.g. yahoo, hotmail, or gmail), if the student uses the outside account as his/her mail email account.
Side By Side
Comparison of Proposed Changes
|
MS Accounting |
|||||||||||||
|
Required Courses (21 Credit Hours) |
|||||||||||||
|
Current |
Proposed |
||||||||||||
|
Course # |
Description |
Credits |
Course # |
Description |
Credits |
||||||||
|
ACCT 801 |
Management Control
Systems and Information Technology |
3 |
ACCT 614* |
Federal Tax Research and
Planning |
3 |
||||||||
|
ACCT 804** |
Database Design, Networks
and Implementation |
3 |
ACCT 804** |
Database Design, Networks
and Implementation |
3 |
||||||||
|
ACCT 810 |
Theory of External
Reporting |
3 |
ACCT 610^ |
Theory of External
Reporting |
3 |
||||||||
|
ACCT 820 |
Financial Statement
Analysis |
3 |
ACCT 820 |
Financial Statement
Analysis |
3 |
||||||||
|
ACCT 883 |
International Accounting |
3 |
ACCT 683^ |
International Accounting |
3 |
||||||||
|
BUAD 820 |
Data Analysis and Quality
Management |
3 |
BUAD 820 |
Data Analysis and Quality
Management |
3 |
||||||||
|
BUAD 840 |
Ethical Issues in
Domestic and Global Business Environments |
3 |
BUAD 840 |
Ethical Issues in
Domestic and Global Business Environments |
3 |
||||||||
|
Total Credits |
21 |
Total Credits |
21 |
||||||||||
|
|
|||||||||||||
|
Electives Courses (9
Credit Hours) |
|
||||||||||||
|
Current |
Proposed |
|
|||||||||||
|
Course # |
Description |
Credits |
Course # |
Description |
Credits |
|
|||||||
|
ACCT 614 |
Federal Tax Research and
Planning |
3 |
|
|
|
|
|||||||
|
ACCT 805 |
Current Issues in MIS |
3 |
ACCT 805 |
Current Issues in MIS |
3 |
|
|||||||
|
ACCT 806 |
Systems Analysis, Design
and Implementation |
3 |
ACCT 806 |
Systems Analysis, Design
and Implementation |
3 |
|
|||||||
|
ACCT 811 |
Advanced Management
Accounting |
3 |
ACCT 811 |
Advanced Management
Accounting |
3 |
|
|||||||
|
ACCT 817 |
IT Auditing |
3 |
ACCT 817 |
IT Auditing |
3 |
|
|||||||
|
ACCT 840 |
Contemporary Issues In
Accounting |
3 |
ACCT 840 |
Contemporary Issues In
Accounting |
3 |
|
|||||||
|
ACCT 843 |
Special Topics in
International Finance Reporting |
3 |
ACCT 843 |
Special Topics in
International Finance Reporting |
3 |
|
|||||||
|
ACCT 857 |
Private Equity/Venture
Finance (New Course) |
3 |
ACCT 857 |
Private Equity/Venture
Finance (New Course) |
3 |
|
|||||||
|
ENTR 860 |
High Technology
Entrepreneurship |
3 |
ENTR 860 |
High Technology
Entrepreneurship |
3 |
|
|||||||
|
FINC 850 |
Financial Management |
3 |
FINC 850 |
Financial Management |
3 |
|
|||||||
|
FINC 853 |
International Financial
Management |
3 |
FINC 853 |
International Financial
Management |
3 |
|
|||||||
|
FINC 859 |
Seminar in Finance |
3 |
FINC 859 |
Seminar in Finance |
3 |
|
|||||||
|
BUAD 843 |
Special Topics in Global
Business (study-abroad) |
3 |
BUAD 843 |
Special Topics in Global
Business (study-abroad) |
3 |
|
|||||||
|
MISY 830 |
Decision Support and
Analysis |
3 |
MISY 830 |
Decision Support and
Analysis |
3 |
|
|||||||
|
MISY 840 |
Project Management and
Costing |
3 |
MISY 840 |
Project Management and
Costing |
3 |
|
|||||||
|
MISY 850 |
Security and Control |
3 |
MISY 850 |
Security and Control |
3 |
|
|||||||
|
MISY 873 |
Information Technology
and Organizational Effectiveness |
3 |
MISY
873 |
Information Technology
and Organizational Effectiveness |
3 |
|
|||||||
|
|
Total Elective Credits |
9 |
Total Elective Credits 9 |
|
|
||||||||
|
|||||||||||||
|
Total Credits for MS in Accounting |
30 |
Total Credits for MS in Accounting |
30 |
|
|||||||||
|
Prerequisites |
||||||
|
Current |
Proposed |
|||||
|
Course
# |
Description |
Credits |
Course
# |
Description |
Credits |
|
|
ACCT 315 |
Intermediate Accounting I |
3 |
ACCT 315*** |
Intermediate Accounting I |
3 |
|
|
ACCT 316 |
Intermediate Accounting
II |
3 |
ACCT 316*** |
Intermediate Accounting
II |
3 |
|
|
ACCT 327 |
Cost Accounting |
3 |
ACCT 327 |
Cost Accounting |
3 |
|
|
Economics |
3 |
Economics |
3 |
|||
|
Business Law |
ACCT 350/ACCT 351 |
3 |
Business Law |
ACCT 350/ACCT 351 |
3 |
|
|
* ACCT 614 replaces ACCT
801 as required course. ACCT 801 offered as elective |
|
|
** MISY majors and minors
waive ACCT 804 and replace with ACCT 805 (Current Issues in MIS) |
|
|
*** At the discretion of
the program coordinator, ACCT 516, Intermediate Topics, may be taken in place
of ACCT 315 and ACCT 316. ACCT 516 has been offered since Fall 2011, and is
now being proposed as a permanent offering and conditional prerequisite
requirement.
|
|
7