The MSA Is Dead. Long Live the MSA(A)!

JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING(2021)

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摘要
An M.S. in Accountancy (MSA) remains the leading graduate academic credential for students seeking to obtain employment in public accounting or corporate accounting positions. Our research corroborates the increasing demand for graduates with strong technology and analytics knowledge and skills. We advocate for an evolution from the "old'' MSA model that prepares students for the CPA exam, to an "advanced'' model in which the MSA essentially evolves into an M.S. in Accounting Analytics (MSAA). We begin with a look at the "demand'' side for MSAA skills, and then describe the new MSAA degree currently offered at Bentley University as an example of how one university is adapting to meet this new demand. The paper concludes with advice for other programs to adapt their own MSA programs.
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关键词
MSA, M.S. in Accounting, analytics, information technology, education, curriculum
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