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Programs of Study, 1997-1999
University of Illinois at Urbana-Champaign
ACCOUNTANCY
Head and Director of Graduate Studies: Andrew D. Bailey, Jr.
Correspondence and Information: Head, Department of Accountancy, University of Illinois at Urbana-Champaign, 360 Commerce West Building, 1206 South Sixth Street, Champaign, IL 61820; (217) 333-0857
GRADUATE FACULTY
Professors: A. D. Bailey, P. J. Beck, C. E. Brown, J. R. Dietrich, Y. Kwon, F. L. Neumann, I. Solomon, E. Willis
Associate Professors: M. H. Berry, J. S. Chandler, J. Davis, D. Kleinmuntz, K. H. Molloy, P. A. Silhan, D. Ziebart, R. E. Ziegler
Assistant Professors: D. Chambers, A. Cussia, N. Desmond, C. Finger, A. Ganguly, A. Gramling, T. Linsmeier, J. Rosett, T. Sougiannis, D. Stone, C. Turner, M. Shelley
GRADUATE DEGREE PROGRAMS
The Department of Accountancy offers graduate work leading to the degrees of master of accounting science (M.A.S.), master of science in accountancy with a specialization in taxation (M.S.T.), master of science in accountancy (M.S.A.), and a doctor of philosophy in accountancy. For graduates of business schools with credit in appropriate undergraduate courses, the master's degree requirements can be completed in one year. The Ph.D. degree takes approximately four to five years of full-time study and research.
ADMISSION
All applicants for the M.A.S. and M.S.T. programs, native or international, are required to take the Graduate Management Admission Test. This test should be taken early enough to ensure that the results will be available to the department before action on admission. The admission requirements of the Graduate College also apply. In addition, all international applicants must take the Test of English as a Foreign Language and the Test of Spoken English. The Graduate Management Aptitude Test is not required for admission to the M.S.A. program.
MASTER'S PROGRAMS
The Department of Accountancy offers three master's programs: the Master's of Accounting Science (M.A.S.), the Master's of Science with Specialization in Taxation (M.S.T.), and the Master's of Science in Accountancy (M.S.A.). The M.A.S. and M.S.T. programs are designed for students who have completed the undergraduate curriculum in accountancy at the University of Illinois at Urbana-Champaign or earned a bachelor's degree in accounting from a program accredited by the AACSB. This includes at least 21 hours of course work in accountancy; courses in general economic theory, intermediate microeconomics, computer programming and applications; courses in each of the functional fields of business; two courses in statistics; and courses including finite mathematics, linear algebra, and calculus. The M.S.A. program is designed for students with some background in accountancy who have relevant work experience.
Candidates in all three programs are required to complete at least eight units (32 hours) of course work. At least five units must be at the 400 level; at least four units must be in accountancy; and at least two units must be outside accountancy.
MASTER OF ACCOUNTING SCIENCE (M.A.S.)
Students in the M.A.S. program must take at least four units in accounting, including three specified courses (Concepts and Principles, Management Accounting, and Accountancy Research Orientation). As many as three additional accountancy units may be taken as electives, including courses in an area of specialization, such as auditing, taxation, information systems, financial accounting, managerial accounting, or international accounting.
MASTERS OF SCIENCE IN ACCOUNTANCY WITH SPECIALIZATION IN TAXATION (M.S.T.)
Students in the M.S.T. program must take four required units in taxation (Tax Research, Corporate Taxation, Partnership Taxation, and Income Tax Development). Up to two additional units may be taken in taxation or accountancy.
MASTERS OF SCIENCE IN ACCOUNTANCY (M.S.A.)
The M.S.A. core consists of five units (Accounting Analysis I, Accounting Analysis II, Managerial Accounting, Auditing, and Federal Taxation). The program is highly flexible and can be tailored to the backgrounds and needs of individual students.
DOCTOR OF PHILOSOPHY
Applications for admission to the doctoral program, supported by three letters of recommendation, must be approved by the department admissions committee, which may require an oral or a written examination. For students with a bachelor's degree and adequate background in appropriate areas, the requirements for the doctor of philosophy degree include the following: credit in micro- and macroeconomics; two courses in behavioral science or financial economics; two courses in statistics; five minor area and research technique courses (four of which must be nonaccounting courses); four accounting courses; and the thesis. The student's doctoral program is determined in consultation with a faculty advisory committee. The student's tentative plans for the doctoral thesis serve as a guide in planning the program.
In addition, candidates must pass written and oral preliminary examinations and an oral final examination on the doctoral thesis. In the preliminary examinations, candidates must demonstrate a thorough knowledge of research methods and accounting theory in both its external and internal dimensions; a general acquaintance with the subject matter and bibliography of other areas of accountancy; and proficiency in the required areas of economic theory, quantitative methods, and behavioral science or financial economics. Although teaching is not a general Graduate College requirement, experience in teaching is considered an important part of the accountancy graduate program.
CENTER FOR INTERNATIONAL EDUCATION AND RESEARCH IN ACCOUNTING
The Center for International Education and Research in Accounting is functionally and administratively part of the Department of Accountancy. The center's objective is to foster the international development of education and research in the accounting discipline, to provide a base for the international exchange of ideas and materials, to carry out research programs of international interest, and to help accounting faculty members and students from other countries come to the University of Illinois at Urbana-Champaign for study and research in accountancy.
The Office of Accounting Research (OAR) was established in
1983 as the research arm of the Department of Accountancy. The mission of OAR is
divided into three distinct parts: (1) identify seminal programs that would benefit
from attention; the ultimate goal is to generate ideas and concepts that impinge
on the development of the accounting discipline; (2) support major research by providing
guidance and resources; (3) disseminate research findings to both the academic and
professional communities (i.e., practitioners, corporate executives, educators, and
regulators).
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