Accounting
The Accounting specialization is designed to help accountants and auditors broaden their knowledge and business skills in various areas, including auditing, budget analysis, financial and international accounting, management accounting, accounting information system consulting, fraud examination, forensic accounting, and tax consulting and preparation services.
Note: Students entering the Accounting specialization in Management are expected to have a background in basic accounting, algebra, and calculus, which may be used in the specialization KAMs and dissertation.
Completion Requirements for KAM-Based Specializations
• 102 total quarter credit hours
• Foundation course (6 cr.)
• 3 Core Knowledge Area Modules (KAMs I, II, III) (36 cr.)
• 2 Specialized Knowledge Area Modules (KAMs V or VI, and VII) (24 cr.)*
• Foundation Research Sequence (12 cr.)
• Advanced Research course (4 cr.)
• Proposal, dissertation, and oral presentation (20 cr.)
• Professional Development Plan and program of study
*Students may substitute three graduate-level courses or two graduate-level courses and an independent study for KAM VII with the approval of their faculty mentor and the program chair, provided that they complete a minimum of two KAMs.
Foundation Course
Course Code Course Title Credits
Core KAMs
Course Code Course Title Credits
KAM I: Principles of Social Change
SBSF 8110 Breadth: Theories of Social Change 4
SBSF 8120 Depth: Current Research in Social Change 4
SBSF 8130 Application: Professional Practice and Social Change 4
KAM II: Principles of Human Development
SBSF 8210 Breadth: Theories of Human Development 4
SBSF 8220 Depth: Current Research in Human Development 4
SBSF 8230 Application: Professional Practice and Human Development 4
KAM III: Principles of Organizational and Social Systems
SBSF 8310 Breadth: Theories of Organizational and Social Systems 4
SBSF 8320 Depth: Current Research in Organizational and Social Systems 4
SBSF 8330 Application: Professional Practice and Organizational and Social Systems 4
Foundation Research Sequence
Course Code Course Title Credits
RSCH 8100Z Research Theory, Design, and Methods 4
RSCH 8200Z Quantitative Reasoning and Analysis 4
RSCH 8300Z Qualitative Reasoning and Analysis 4
Advanced Research Course
Select one of the following advanced research courses.
Course Code Course Title Credits
RSCH 8250Z Advanced Quantitative Reasoning and Analysis 4
RSCH 8350Z Advanced Qualitative Reasoning and Analysis 4
RSCH 8450Z Advanced Mixed-Methods Reasoning and Analysis 4
Specialized KAMs
Select either KAM V or VI. KAM VII is required.
Course Code Course Title Credits
KAM V: Financial Accounting Theory
AMDS 8515 Breadth: Theory of Financial Accounting 4
AMDS 8525 Depth: Current Research in Financial Accounting 4
AMDS 8535 Application: Professional Practice: Application of Financial Accounting 4
KAM VI: Auditing and International Accounting Theory
AMDS 8615 Breadth: Theory of Auditing and International Accounting 4
AMDS 8625 Depth: Current Research in Auditing and International Accounting 4
AMDS 8635 Application: Professional Practice: Application of Auditing and International Accounting 4
KAM VII: Research
AMDS 8710 Breadth: Research Methods 4
AMDS 8720 Depth: Selected Research Methods 4
AMDS 8730 Application: Research Design 4
Dissertation
Course Code Course Title Credits
AMDS 9000 Dissertation 20
Course-Based
• Finance
• Human Resource Management
• Information Systems Management
• Leadership and Organizational Change
Self-Directed
• Accounting
• Engineering Management
• Finance
• Leadership and Organizational Change
• Operations Research
• Self-Designed
Mixed-Model
• Information Systems Management
• Knowledge Management
• Learning Management
