Accounting

Faculty

* Graduate Faculty

*H. Pourjalali, PhD (Director)—accounting
S. Cox, PhD—accounting
*S. Daniel, PhD—accounting
*R. Debreceny, PhD—accounting
*T. Gregson, PhD—accounting
L. Guan, PhD—accounting
M. Kaiama, MAcc—accounting
*T. Pearson, LLM/JD—accounting
J. N. Teruya, PhD—accounting
*J. Wendell, PhD—accounting
*D. C. Yang, PhD—accounting

Degrees Offered: BBA in accounting, MAcc, PhD, International Management, International Accounting concentration

The Academic Program

The School of Accountancy within the College of Business offers the bachelor of business administration (BBA) with a major in accounting (ACC) and the master of accounting (MAcc) degrees. The undergraduate accounting program provides students with an educational foundation for entry into a wide range of accounting careers and enables students to pursue graduate or advanced professional education. The MAcc program provides advanced education in taxation, financial accounting, and auditing necessary for students to pursue leading positions in public practice, business, not-for-profit organizations, government, and related fields.

An accounting background may provide a competitive edge for those aspiring to become chief executive officers, according to a recent Robert Half International survey. Students often study accounting even though their major interests may be in other areas of business. This enables these students to have a salable skill for easy entry into a business firm.

Mission

The mission of the School of Accountancy is to provide students with an accounting and business education relevant to a technologically advanced global economy with emphasis on the Asia/Pacific region; to advance accounting and business knowledge through research; and to instill students with skills and a sense of moral, ethical and professional obligations to society.

Accounting Careers

The accounting profession may be divided into the following two major segments.

Public Accounting

Specialties in this area include auditing, tax, and management advisory services. Some of the larger firms have reorganized these activities along industry lines. Students entering public accounting should prepare to become a Certified Public Accountant (CPA). Many students who graduate with an accounting degree are employed by national or international CPA firms, or by local CPA or public accounting firms, or, after they become certified, open their own independent practices.

Other Accounting Jobs

Accounting positions in industry are most often available in firms engaged in manufacturing, wholesaling, retailing, banking, transportation, insurance, and real estate, as well as in hotels, entertainment enterprises, and restaurants. Positions in these organizations can be found in the areas of financial accounting, managerial accounting, internal auditing, tax accounting, and accounting information systems. Graduates also find employment as accountants in various branches of federal, state, or local governments or in not-for-profit organizations.

Undergraduate Study

BBA in Accounting

Major Requirements

• ACC 305, 321, 323, 401, 409, 415, and 418
• One of the following: SP 253, 280, 333, 351, 352, and 455
• Two of the following: ACC 407, ACC 413, or ACC 425 for those who intend to become a CPA in the state of Hawai‘i

Graduate Study

MAcc Degree

Admission Requirements

In addition to the College of Business graduate admission requirements, students without an undergraduate degree in accounting are required to complete the following undergraduate deficiencies in accounting: ACC 201 and 202 prior to admission to the MAcc program, and ACC 321, 323, 401, 415, and 418 prior to graduation.

Admission to the MAcc program is competitive. The school seeks individuals who have the potential for outstanding achievement in accounting, auditing, or taxation. The admissions committee primarily considers the candidate’s academic record and GMAT score and places emphasis on strong communication skills.

Generally, students admitted to the MAcc program have a GPA exceeding 3.3, GMAT scores in the mid-500s, and above average verbal scores on the GMAT.

Degree Requirements

The MAcc degree requires 30 credits (10 courses)

Required Accounting Courses (12 credits)

• ACC 407 Taxation of Business Entities or ACC 606, Tax Research or ACC 625 Accounting and Tax Research (if ACC 407 was completed as an undergraduate)
• ACC 619 Assurance in the Information Age
• ACC 620 Global Accounting
• ACC 660 Analysis in Decision Making

Elective accounting courses, three of the following (9 credits)

• ACC 413 Law for the Accountant (if not taken as undergraduate)
• ACC 606 Tax Research
• ACC 609 Computers and Accounting for Business Systems
• ACC 625 Accounting and Tax Research
• ACC 631 Tax of Partners/Partnerships
• ACC 633 Advanced Corporate Taxation
• ACC 635 Advanced Public Sector Accounting
• ACC 638 Estate & Gift Taxation and Planning
• ACC 639 Multijurisdictional Taxation
• ACC 690 Special Topics
• ACC 695 Internship

Required Courses Outside Accounting (3 credits)

• SP 660 Rhetoric in Organizations

Two more electives (400-600 level)

• One elective must be a 400-600 level NON-ACCOUNTING business or law course (except MBA core courses, BUS 610-615, BUS 616, BUS 600 and 696B).
• The other elective must be a graduate level accounting, business, or law course (except MBA core courses, BUS 610-615, BUS 616, BUS 600 and 696B).

Students must complete a minimum of 30 credits. If a course is waived, another course in the same area of study and of the same or higher level should be substituted. 

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Please note: This Catalog was prepared to provide information and does not constitute a contract. The University reserves the right to change or delete, supplement or otherwise amend at any time and without prior notice the information, requirements and policies contained in this Catalog.