Master of Science in Accounting

Salem State's master of science in accounting (MSA) program prepares accounting students for leadership positions in this field. The program builds on the knowledge and tools from the students’ undergraduate education, allowing them to achieve a greater degree of sophistication in accounting, auditing, and tax. The MSA degree provides students with the knowledge and skills necessary to have successful careers in public and private accounting. 

Program Features 

• Flexible pacing options: The core track of the MSA program can be completed in in twelve months full-time (including summer semester) or up to six-years part-time. 

• Course offerings: Courses are offered in the evening in a hybrid  modality, with some classes available online with synchronous and asynchronous coursework. 

• Certificate opportunity: The graduate certificate in accounting (GCA) is an excellent introduction to the accounting world for those who have earned their bachelor’s degree other than in accounting and who are considering earning a full MSA degree at Salem State. After successfully completing the certificate, the credits may be applied towards the Business-to-Accounting / Transitions track for the MSA program, if all other conditions are fulfilled. 

• Graduate assistantships: Opportunities to apply for graduate assistantships, grants, and scholarships. 

Program Objectives

The MS in accounting is designed to provide a strong core to advance accounting, auditing, and tax that serve the following main purposes: 

1. Offering the educational emphasis consistent with the educational requirements of the American Society of Certified Public Accountants (AICPA) for the CPA examination. 

2. Meeting the 150-hour education requirement (30 credits at the graduate level after completion of 120 undergraduate credits in accounting) as prescribed by the Board of Public Accountancy in Massachusetts for eligibility for a Certificate as a Certified Public Accountant. 

3. Meeting standards that are congruent with criteria for level 1 status by the Board of Public Accountancy. 

Curriculum 

Students will be evaluated for the three different tracks within the MS in Accounting program based on their prior degrees and/or courses in accounting and business. Students from non-accounting, non-business, or undergraduate curricula under International Financial Reporting Standards (IFRS) must take MSA foundation courses before taking MSA core courses. 

The MSA degree uses a variable credit model. Enrolled students are eligible for one of three tracks: 

• Core Track: Students with an undergraduate degree in accounting can complete the degree with 30 graduate credits. 

• Business-to-Accounting Track: Students with an undergraduate degree in business can complete the degree with 30-45 graduate credits. 

• Transitions Track: Students with a non-business undergraduate degree can complete the degree with 30-54 graduate credits. 

There are eighteen graduate credits required as Accounting Core courses for the MSA program. Twelve additional graduate-level credits are required: six credits in accounting and finance electives and six credits in business electives. Students choose from a list of approved courses.

Careers 

The MS in accounting will provide students with the knowledge and skills necessary to have successful careers in public and private accounting. 

The completion of this 30-credit program will help students in meeting the 150 hour education requirement for eligibility for a Certificate as a Certified Public Accountant as provided in section 252 CMR 2.07(2)(a) of the Board of Public Accountancy.