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Pacific-Basin Finance Journal

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School of Accountancy
BusAd C-306
2404 Maile Way
Honolulu, HI 96822

Tel: (808) 956-7332
Fax: (808) 956-9888
Web: www.hawaii.edu/soa


* Graduate faculty

*L. Guan, PhD (Director)—accounting
*S. Daniel, PhD—accounting
*R. Debreceny, PhD—accounting
*B. Jung, PhD—accounting
M. Kaiama, MAcc—accounting
D. Mescall, PhD—accounting
*T. Pearson, LLM/JD—accounting
*H. Pourjalali, PhD—accounting
*J. Sun, PhD—accounting
*J. N. Teruya, PhD—accounting
*J. Wendell, PhD—accounting
M. Woollen, MAcc—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 Shidler 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 will provide a competitive edge for those aspiring to become chief executive officers. 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.


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 accounting firms. Some open their own independent practices after they become certified.

Other Accounting Jobs

Accounting positions in industry are 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 321, 323, 401, 409, 418, and 460

Graduate Study

MAcc Degree

Admission Requirements

In addition to the Shidler 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, 409, 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 (15 credits)

  • ACC 413 Law for the Accountant
  • ACC 415 Advanced Financial Accounting
  • ACC 616 Accounting Theory and Development
  • ACC 625 Accounting and Tax Research
  • ACC 660 Analysis and Decision-making

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

Students can take any 400-600 level Accounting course except those used to fulfill deficiency or core requirements. No more than two elective courses may be from the 400-level. The following tracks are recommended:

Tax concentration (any three of the following)

  • ACC 407 Taxation of Business Entities
  • ACC 631 Tax of Partners/Partnerships
  • ACC 638 Estate and Gift Taxation and Planning

Financial Reporting concentration (any three of the following)

  • ACC 619 Advanced Auditing
  • ACC 620 Global Accounting
  • ACC 635 Advanced Public Sector Accounting
  • ACC 640 International Auditing and Assurance

Additional Elective courses (6 credit hours)

Students may take any two of the following:

  • Courses from the Tax or Financial Reporting tracks provided that they are not fulfilling ACC Elective requirements
  • ACC 690 Current Topics in Accounting
  • ACC 695 Accounting Internship (only three credit hours of an internship course can be taken for credit)
  • 400- to 600-level courses from the College of Business (BLAW, FIN, ITM, MGT, MKT, RE), Law, or Speech (Business courses may not include MBA core classes BUS 621-632, BUS 696, HRM 668 or MGT 650)

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

Thesis Option

In consultation with their advisor, a student may opt to do a research thesis in place of ACC 660 and three elective credits. Thesis students enroll in ACC 700 Thesis Research.

ACC Courses