Sep 30, 2023  
2017-2018 General Catalog 

Master of Accountancy (M.Acc.)

Program Information

Director: Robin Boneck
Business 324 ~ (435) 586-7773


Professors: David Christensen, Tim Lewis
Associate Professor: Robin Boneck
Assistant Professor: Bryan Graden
Professional in Residence: Jeff Orton

Degrees Offered

Master of Accountancy - Managerial Accounting Emphasis (M.Acc.)  
Master of Accountancy - Public Accounting Emphasis (M.Acc.)  
Master of Accountancy - Taxation Emphasis (M.Acc.)  

Overview of Program

The Master of Accountancy (MAcc) program was established to satisfy Utah’s requirement of 150 hours to take the Certified Public Accounting exam. The MAcc degree is designed to satisfy the 150-hour requirement with 30 hours of post-graduate education. The program also prepares students who want non-public accounting careers in industry, taxation, or government. With nearly a 100 percent placement rate, most MAcc graduates are employed by accounting firms or government agencies in the western United States. Typical jobs include positions in taxation, auditing, and controllership. This highly flexible program can be taken completely online, live, or as a mixture of online and live courses.


The Mission of the Accountancy Program in the School of Business at Southern Utah University is to achieve excellence in accounting education through teaching, research, and service. The program endeavors to provide high-quality accounting preparation for professional careers to students, to make intellectual contributions to the field of accounting through the dissemination of research, and to provide service.

The primary mission is to provide high-quality accounting preparation for professional careers in public accounting, industry, and other organizations. The undergraduate program is devoted to providing basic accounting and business knowledge and skills, along with general education, needed for career development. The graduate program provides greater breadth and depth in accounting and other business disciplines to further develop the knowledge and skills to enter professional accountancy and related business careers. The fostering of an active student accounting organization is fundamental to the career development process.

Intellectual contributions to the field of accounting are secondary, but fundamental to the mission of the program. These include the dissemination of the results of accounting and pedagogical research, and the development and use of relevant accounting textbooks, case studies, and other instructional materials. The program seeks to address contemporary problems faced by the accounting profession, accounting education, or management primarily to enrich the educational experience of students in the classroom, and to advance knowledge.

Tertiary, but also fundamental to the mission of the program, is service to the University, the accounting profession, and society in general. Service is provided through participation in university committees, professional organizations and seminars, sponsoring student organizations, and consulting activities. In addition to assisting others, service experiences develop the knowledge and skills of those who serve, and provide relevant, practical examples for use in the classroom.

Department/Program Learning Outcomes

  1. Use quantitative analysis and information technology to support decision making.
  2. Effectively communicate information relevant to accounting.
  3. Develop resolve to have moral courage in accounting.
  4. Prepare for a professional career in accounting.

Other Information

Requirements for Admission into the School of Business MAcc Program

Acceptance into the MAcc is based upon the following:

  1. Bachelor’s degree from an accredited institution
  2. Bachelor’s degree in a business related field or completion of the entire foundation core
  1. Minimum GPA of at least 3.0.  For purposes of determining the minimum GPA and the index score the greater of the following is used: 1) cumulative GPA, 2) GPA for the last 60 credit hours and 3) GPA for all foundation courses.
  • The GRE may be taken in lieu of the GMAT. A GMAT comparison tool for score conversion can be found at the following website:
  • Students with an undergraduate degree from an AACSB accredited business program with a GPA of at least 3.7 are not required to submit a GMAT test score. Students who do not qualify for this GMAT waiver must submit GMAT/GRE scores with the student application file for consideration.
  1. Index score of at least 1400.
  • The index score is computed as follows:  (GPA [3.0 minimum] x 200) + (Total GMAT score x 1.5).
  1. Submission of 3 letters of academic recommendation (for non-SUU students only)
  2. Students with a bachelor’s degree from an international university must provide an international evaluation and course content syllabi for review prior to acceptance into either graduate program. Please see

Conditional Admissions

Under certain circumstances, and at the discretion of the graduate committee, prospective students who do not strictly meet all acceptance requirements may be admitted to the MAcc program conditionally.  For students admitted conditionally, continuation in the program is contingent on meeting requirements specified by the graduate committee.

Prospective students can apply for conditional admission or GMAT waiver based on work experience. To receive consideration for work experience prospective students must submit a detailed resume demonstrating at least three years related work experience in the field of accounting.

Students are encouraged to complete an application for either graduate program by March 1 for Fall semester, and October 1 for Spring or Summer semesters. Applicants are required to complete a Graduate Application and return it along with the following items:

  1. A non-refundable application fee
  2. An official transcript from each college or university previously attended. The transcripts must be sent directly to the SUU Admissions Office
  3. Three letters of recommendation for non-SUU students

Graduation Requirements

All graduate students must complete their program within 6 years of matriculation. Students must have a minimum cumulative GPA of 3.0 in all graduate courses to graduate. Students who fail to maintain a 3.0 average GPA may be dropped from the program. No grade below a “C” will be counted toward graduation. Any graduate course may be repeated only once.