Accounting

Master of Science

The Master of Science in Accounting program is designed to meet the growing need for credentialed accountants and financial managers and to respond to new Certified Public Accountant (CPA) licensure requirements in the State of Delaware.

Wilmington University recognizes that not all accounting students aim for CPA licensure. The M.S. in Accounting also provides the foundation for students who are interested in both the Certified Management Accountant Exam (CMA) and the Certified Fraud Examination Exam (CFE).

Program Competencies

Students will have an advanced level of applicable knowledge in the following areas, as appropriate to one's field of study:

1. Oral Communication
   1. Speak with confidence, clarity, and conciseness.
   2. Research, prepare, and deliver professional presentations.
2. Written Communication
   1. Write clearly, concisely and appropriately using correct English grammar, punctuation, usage, mechanics, sentence structure, and vocabulary.
   2. Use appropriate APA format for scholarly writing.
3. Disciplined Inquiry
   1. Use quantitative, qualitative and scientific reasoning to solve problems.
   2. Exercise critical thinking strategies, including reasoning, problem-solving, analysis, and evaluation.
   3. Define a problem or issue and develop questions and methods to address the problem or issue and/or create new knowledge.
4. Information Literacy
   1. Access, use, and evaluate information effectively, efficiently, and appropriately.
   2. Evaluate the reliability of information sources and content.
5. Ethics
   1. Demonstrate knowledge and application of prescribed ethical code(s) and/or behaviors promoted by the profession
6. Professional
   1. Apply appropriate, relevant and reliable measurement results using applicable standards for objective disclosure and reporting.
   2. Analyze risk to identify and manage audit and business risks.
   3. Use technology assisted tools to assess and control risk and document work performed.

Program Design

The program incorporates a methodology that provides students with a deep appreciation of the skills and knowledge required for decision making and problem solving. Streams of emphasis include today's contemporary organization, strategy, global realities of diversity and culture, management for innovation and change, creativity, leadership, technology, the global market and the management of teams. The program is designed for individuals who are seeking to make a strong contribution to their organization, profession, and global society while advancing and promoting their careers. The culminating independent project serves to provide students the opportunity to demonstrate their knowledge. Classes are offered at the Wilson Graduate Center on weeknights, Dover on weeknights, Dover Air Force Base on weekends, and Georgetown on weeknights.

Advancement to Degree Candidacy

Students in the MS Program are advanced to degree candidacy after completing four courses with a minimum G.P.A. of 3.0, provided they have:

1. Submitted an official transcript from their undergraduate institution confirming receipt of their baccalaureate degree.
2. Successfully completed a writing assessment.
3. Completed a credit or non-credit course in word processing, spreadsheet and presentation software applications or successfully completed the Wilmington University office software proficiency examination.
4. Completed 12 credits of undergraduate accounting, including Intermediate Accounting I and II.

Students missing any of these items will not be permitted to continue their MSM studies until the deficiency or deficiencies have been eliminated.

Course Description

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