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Accounting

School of Accountancy
BusAd C-306
2404 Maile Way
Honolulu, HI 96822
Tel: (808) 956-7332
Fax: (808) 956-9888
Web: www.shidler.hawaii.edu/soa

Faculty

* Graduate faculty

*H. Pourjalali, PhD (Director)—managerial accounting, financial accounting, international accounting
*S. Daniel, PhD—auditing, managerial accounting
*R. Debreceny, PhD—auditing, financial accounting, accounting information systems
*L. Guan, PhD—accounting information systems, financial accounting
*B. Jung, PhD— financial accounting
M. Kaiama, MAcc, MA— financial accounting, auditing, ethics, not-for-profit accounting
*T. Pearson, LLM/JD—tax accounting, ethics
*J. N. Teruya, PhD— financial accounting, managerial accounting, international accounting
M. Woollen, MAcc— financial accounting, managerial accounting, tax accounting
*D. C. Yang, PhD— financial accounting, international accounting, sustainable accounting
T. Xu—auditing, financial accounting, accounting information systems
*J. Zhou, PhD—auditing, financial accounting, international accounting, managerial accounting

Degrees Offered: BBA in accounting, MAcc, PhD in business administration (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 the knowledge and skills forming an educational foundation for entry into a wide range of accounting-related careers and enables students to pursue graduate or advanced professional education.

The MAcc program provides advanced accounting education with optional concentrations in taxation, financial reporting and assurance, and data analytics. Students receive the education 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 excel in accounting-related careers. Some students study accounting even if their primary interest resides in another business area because an accounting education enables them to have valuable knowledge and skills for easy entry into a wide variety businesses.

Mission

We are an academic community with the Shidler College of Business, whose mission is:

To provide students with the knowledge and skills forming an accounting education relevant to a technologically advanced global economy; to advance accounting knowledge through research; and to instill students with a sense of moral, ethical, and professional obligation 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 are available in private industry, not-for-profit organizations, and government. Private industry employment may involve all or part of the various areas of accounting, financial, managerial, accounting information systems, and taxation, but emphasis differs depending on the type of employment: such as a comptroller, chief financial officer, internal auditor, forensic investigator, or credit analyst. In government, accounting graduates work in all the branches of federal, state, or local governments.

Undergraduate Study

BBA in Accounting

Major Requirements (19 credits)

• ACC 321, 323, 401, 409, 418, and 460B, C, D, E
  

For information on a Bachelor Degree Program Sheet, go to www.manoa.hawaii.edu/ovcaa/programsheets/.

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 of Accountancy 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.

Degree Requirements

The MAcc degree requires 30 credits

Required Accounting courses (15 credits)

• ACC 407 Taxation of Business Entities (2)
  
• ACC 415 Advanced Financial Accounting (3)
  
• ACC 425 Forensic Accounting (1)
  
• ACC 616 Accounting Theory and Development (3)
  
• ACC 625 Accounting and Tax Research(3)
  
• ACC 648 Financial Statement Analysis (1)
  
• ACC 660 Analysis and Decision-making (2
  

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

Complete 15 credit hours of electives, at least 9 credits which are in any 400-600 level accounting course.

Taxation courses

• ACC 631 Tax of Partners/Partnership (2)
  
• ACC 638 Estate and Gift Taxation and Planning (2)
  
• ACC 639 Multijurisdictional Taxation (2)
  

Financial Reporting and Assurance courses

• ACC 610 International Corporate Governance (3)
  
• ACC 620 Global Accounting (3)
  
• ACC 635 Advanced Public Sector Accounting (3)
  

Data Analytics courses

• ACC 619 Information and Assurance and Analytics (3)
  
• ACC 649 Data Analytics for Accountants (1)
  
• ITM 683 Business Intelligence and Data Analytics (3)

Accounting Internship (up to 3 credits)

• ACC 695 Accounting Internship (1)

CPA Review Courses (1 credit each)

• ACC 602 Audit and Attestation (1)
  
• ACC 603 The Business Environment and Concepts (1)
  
• ACC 604 The Financial Accounting and Reporting (1)
  
• ACC 605 The Regulation (1)

Other Elective courses may include:

Students may take any two of the following:

• ACC 413 Law for the Accountant (3)
  
• ACC 690 Current Topics in Accounting (3)
  
• 400- to 600-level courses within Shidler College (BLAW, FIN, HRM, ITM, MGT, MKT, RE), the Field Study in Asia (BUS 677), or selected courses in PACE, LAW, COM, or COMG
  
• Students may petition other graduate courses

Course Limitations

Students may not count ACC 460 or courses used to fulfill MAcc deficiency or core requirements, nor MBA core classes BUS 621-632, 696. There is maximum 6 credits from the 400-level, and maximum 6 credits from outside of accounting. If a course is waived, another course in the same area of study and of the same or higher level must be substituted. Students must complete a minimum of 30 credits to earn the Master of Accounting degree.

Optional Concentrations in the MAcc

Students have the option to pursue any concentration (taxation, financial reporting and assurance, or data analytics.)

• Taxation concentration (any 6 credits from ACC 631, 638, 639, 695, tax in Law School)
  
• Financial Reporting and Assurance concentration (any 6 credits including ACC 610)
  
• Data Analytics concentration (any 6 credits from ACC 619, 649, 695, or ITM 683)

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