Graduate School - Accounting


Contact Information
Bill Fowler, Advisor
ACU Box 29305
Abilene, Texas 79699-9305
Mabee Business Building, Room 171

Phone: 325-674-2080
Fax: 325-674-2564

Curtis Clements, Associate Professor
Bill Fowler, Associate Professor
John Neill, Professor
David Perkins, Professor
Jonathan Stewart, Professor
Scott Stovall, Associate Professor
Paul Wertheim, Professor


The Master of Accountancy (MAcc) degree is designed primarily to prepare students for professional careers that frequently begin in public accounting. Most students in the program intend to become Certified Public Accountants. The curriculum adds to and broadens the accounting and business knowledge acquired from undergraduate studies.

Accounting education, virtually static for decades, is going through dynamic change prompted by several forces. The business world is more complex, and the public is demanding more meaningful financial reporting. Accountants no longer work in isolation, but instead contribute to the business as part of a team. Financial transactions are more sophisticated. Accounting and auditing standards are more numerous and require greater interpretive skills.

Technology is also altering the way we work, learn and communicate. Students and employees must build skills that enable them to use technology to do their work, to manage information, to document and create processes, to research, and to communicate.

Expectations for academic and technical proficiency are considered minimum criteria for entry into the accounting profession. Additionally, students are expected to develop skills in written and oral communication, team work, critical thinking, problem solving (in an unstructured environment) and creativity.

A unique aspect of the MAcc program at ACU is the inclusion of graduate courses from outside of the College of Business Administration. The non-business electives create opportunities for students to connect their business learning to other disciplines, participate in different types of thinking and broaden their understanding of the community around them.

Two key ingredients for success in today’s world are flexibility and commitment to learning. Businesses, employees, students and educators must continually nurture these attributes if they are to endure and prosper. The Master of Accountancy degree, by its structure and intent, encourages students to become not just accountants, but lifelong learners.

Admission Requirements
The MAcc program is designed primarily for full-time study.  The admission requirements for the MAcc are:

  1. Complete an application and application fee (see online link to admission);
  2. An official transcript(s) in English (or translated to English) of all previous colleges attended. The transcript must indicate an earned bachelor’s degree from a regionally accredited college or university or equivalent;
  3. Applicants have earned a minimum 3.00 GPA in their undergraduate accounting courses;
  4. Applicants without an undergraduate degree in accounting will be expected to earn a 3.00 GPA in their accounting leveling courses before taking more than 9 hours of graduate work;
  5. Two letters of recommendation;
  6. GPA of 3.00 from a college or university in the United States;
  7. A satisfactory GMAT score (generally a 50th percentile or better) may be required of any student who applies to the MAcc program and who has not completed 24 or more semester hours at ACU with a minimum GPA of 3.00;
  8. A written personal statement of academic interests, strengths and weaknesses.

An applicant cannot be considered for admission until all graduate admission requirements are completed and received. Final action on the admissions request is usually completed within a few weeks from the receipt of all documents. Students are advised to complete and submit all admission materials as soon as possible. Students may apply to enter in either the fall or spring term.

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Applicants with an undergraduate degree in accounting will generally meet all of the prerequisite standards.  All applicants must satisfy the prerequisites for accounting and business.

Accounting Prerequisites      

  • Financial Accounting
  • Managerial or Cost Accounting
  • Intermediate Accounting I and II
  • Income Tax - Individuals
  • Accounting Systems
  • Auditing
  • Advanced Accounting



Major Code: ACCT

The MAcc degree is a 30-hour program that can be completed in one year by students with an undergraduate degree in accounting. Students with other business degrees and students without business degrees could expect to complete the program in two to three years.

Requirements for the MAcc degree are:
          1. Accounting core, 24 hours:
              MACC 603 Contemporary Issues in Accounting Theory
              MACC 605 Financial Statement Analysis
              MACC 609 Advanced Auditing
              MACC 610 Advanced Topics in Financial Accounting and Reporting
              MACC 611 Accounting for Governmental and Non-Profit Entities
              MACC 621 Advanced Financial Management
              MACC 622 Ethics and the Accounting Profession
              MACC 624 Advanced Accounting Information Systems 

          2. Graduate (non-COBA) electives, 6 hours: consult with advisor.

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