MBAA – Master of Business Administration and Accountancy
This proposal is for the establishment of a new degree program at OSU identified as a MBAA, or
Master of Business Administration and Accountancy. The MBAA is a one-year Masters
program for students with an undergraduate degree in Accounting. In the context of OSU
undergraduate accounting students, the MBAA will create a seamless and integrated
undergraduate and graduate program that will allow accounting students to receive an
undergraduate degree and a master’s degree during their five years of university study required
to become a CPA. As an integrated program, the MBAA is designed to allow students the
opportunity to plan early enough in their accounting education program to enable them to receive
both an undergraduate degree and a graduate degree. The MBAA is also designed to
accommodate post-baccalaureate students wishing to prepare for accounting careers. The
MBAA will be unique among Oregon Colleges and Universities.
Our desire for graduate accounting program at OSU comes in part from regulation of the
accounting profession and in part to further the education of our accounting students. To be
licensed as a Certified Public Accountant in the State of Oregon requires a university degree and
the equivalent of five years of higher education (225 quarter credits). Although we expect the
MBAA Program to primarily draw from the approximately sixty students that are currently
graduating each year with 225 undergraduate credits, we also expect the MBAA to appeal to a
smaller percentage of Accounting Certificate, MBA, and INTO students. The Accountancy
undergraduate program graduates approximately 90 students each year with approximately 70%
(sixty students) earning 225 undergraduate credits. The Accountancy Post Baccalaureate
Certificate Program accepted 17 students to begin their studies during Fall term 2010. Between
50 and 60 students begin the MBA Program each academic year.
Research into the value of a business graduate degrees for accounting majors indicates that both
MBAs and Masters of Accountancy are beneficial to accounting careers but in somewhat
different ways (Hunton and Stone, 2005).1 Masters of Accountancy programs with their
emphasis on technical knowledge appear to be beneficial during the early and mid stages of
accountant’s careers. Masters of Business Administration programs with their emphasis on
strategic thinking appear to be beneficial during accountant’s later stages of accountant’s careers.
For these reasons we believe that a joint graduate program in accounting and business
administration makes sense from a career perspective. Given the minimum requirement of five
years of college-level coursework to enter the public accounting profession, we believe there is
an opportunity to enhance the education of our students in a manner that will enrich all stages of
The MBAA will leverage existing courses in OSU’s MBA Program and OSU’s Accountancy
Degree Program such that incremental costs accruing to the institution are minimized.
Recruitment, selection, and management of students will be handled within the College of
Business (i.e., the MBAA will not require resources from the OSU Graduate School). Upon
approval, the MBAA will begin the Fall of 2011.
Hunton, J. E., D.N. Stone and B. Weir, 2005, Does Graduate Business Education Contribute to Professional
Accounting Success? Accounting Horizons, June, 85-100.