Overview

A joint MSA/MST degree can take you many places. You’ll become an expert in accounting, taxation, and financial management, and you’ll graduate ready to serve as an advisor to or member of senior management teams. You’ll also be qualified to take the CPA exam in Massachusetts.

The program is offered full-time and part-time at our main campus in Boston. Many courses are also available online.

MSA/MST Curriculum

MSA/MST Curriculum

19-27 Courses
55-79 Credits  

Program Length
16-28 months of full-time study
24-46 months of part-time study

Required Introductory Course

  • MBA-600 Effective Career Planning

    Credits:

    1.00

    Description:

    A hands-on behavioral simulation run in teams, this course highlights the interpersonal dynamics that occur between people as they address strategic and operating issues; issues that often involve departmental interdependencies, power relationships, and judgment. MBA 600 emphasizes experiential learning through doing. Working in teams, students assume different roles in the organization. Each role contains extensive information on past business decisions and correspondence on current issues, problem symptoms, and decision situations.

    Type:

    MBA & Global MBA Required

Management Preparation Courses (18 Credits)

May be waived with credit

  • MBA-610 Organizational Behavior

    Credits:

    3.00

    Description:

    This course explores human behavior and the overall functioning of organizational structures on three levels: the individual, the group, and the organization. Theoretical bases of behavior are used to provide understanding of people's attitudes, motives, and behaviors in group and organizational settings as they relate to leadership, motivation, power, perceptions, group dynamics, communication, diversity, organizational culture, and decision making.

    Type:

    MBA & Global MBA Core

  • MBA-622 Operations & Data Analysis

    Credits:

    3.00

    Description:

    This course covers topics of operations management in the services, manufacturing and distribution industries while introducing statistics and quantitative analytic tools relevant to all functional areas. Applications include supply chain management, total quality management, forecasting, inventory planning and control, project planning and management, risk analysis, process design, and human resources issues in a global economy. Analytic tools for these applications include descriptive statistics and graphics, uncertainty assessment, inferences from samples, decision analysis and models, simulation, and regression analysis.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-630 Economic Analysis for Managers

    Credits:

    3.00

    Description:

    This course develops the basic tools for microeconomic and macroeconomic analysis with emphasis on business decision-making and the impact of economic policy on organizational performance and competitiveness with respect to global business.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-640 Corporate Financial Reporting and Control

    Credits:

    3.00

    Description:

    Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

    Type:

    MBA & Global MBA Core

  • MBA-650 Value Based Financial Management

    Prerequisites:

    MBA-622, MBA-630 and MBA-640 or ACCT-800;

    Credits:

    3.00

    Description:

    This course introduces the basic principles of corporate finance. The main focus is on fundamental principles such as time value of money, asset valuation, and risk and return tradeoff. Topics to be covered also include cost of capital, capital budgeting, and capital structure.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA & Global MBA Core

  • MBA-660 Marketing: the Challenge of Managing Value

    Credits:

    3.00

    Description:

    Marketing is changing - constantly driven by dramatic technology developments, globalization, and evolving consumption values, practices, and lifestyles. This course covers Marketing themes, theories, and trends that are critical for superior business performance in the 21st century. In this course, we will examine current marketing theory as it is being shaped by forward thinking academics and new developments in today's business practices. This course provides students with a strong foundation in marketing principles and practices required in upper level elective courses.

    Type:

    MBA & Global MBA Core

Accounting Preparation Courses (6 Credits)

May be waived with credit

  • ACCT-801 Graduate Financial Accounting II

    Prerequisites:

    ACCT-800 or MSA Program Director permission

    Credits:

    3.00

    Description:

    This is the first of two intermediate-level accounting courses that build on students' learning in ACCT 800, going in-depth into measurement and reporting of asset, liability, and stockholders' equity accounts for external financial reporting purposes. Discusses pronouncements of authoritative sources such as the SEC, AICPA, and the FASB. Introduces students to IFRS and their similarities to and differences from U.S. GAAP. Develops strong critical thinking and problem-solving skills.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-804 Cost and Managerial Accounting

    Credits:

    3.00

    Description:

    Examines the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing, and variance analysis. Students learn how to work with multiple products; standard mix and mix variances; joint and by-product costing; measurement and control of overhead costs; and constructing operating, working capital, and capital budgets. Students study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, sourcing of products and services, and matching costing systems to strategy.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

Accounting Core Courses (12 Credits)

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT-801 or MSA Program Director permission

    Credits:

    3.00

    Description:

    This is the second of two intermediate-level accounting courses. The critical thinking and problem-solving skills developed in ACCT 801 are broadened as this class tackles more complex accounting concepts, including: dilutive securities, earnings per share, investments, revenue recognition, income tax accounting, pensions and leases. Since accounting for many of these areas has been a source of substantial debate and major revisions in recent years, subject matter covered will be topical. Pertinent pronouncements of standard-setting bodies continue to be studied.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-824 Financial Reporting and Analysis

    Prerequisites:

    MBA-650 and ACCT-801 or program director approval

    Credits:

    3.00

    Description:

    Explores the assessment of corporate strategy in respect to creation and retention of value, identification and management of risk, and valuation of companies and financial securities. Students develop a framework for analyzing corporate performance and projecting future performance, assessing quality of accounting and disclosure, and examining research relevant to financial reporting and analysis and equity prices in the public financial markets.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-825 Advanced Topics in Managerial Accounting

    Prerequisites:

    ACCT-804 and ACCT-800 or MBA-640 or program director approval

    Credits:

    3.00

    Description:

    Evaluates the importance of financial information in developing corporate strategies and assessing key performance areas. Students develop a framework to design accounting systems that comply with the corporate strategy and help managers to identify key performance indicators. Students learn how to balance financial and non-financial performance measures. Students also research and study organizational issues around the link between managerial incentives and performance measures.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

  • ACCT-865 Accounting Information Systems

    Prerequisites:

    ACCT-800 or MBA-640

    Credits:

    3.00

    Description:

    Describes various transaction processing cycles and their use in the structured analysis and design of accounting information systems. Students gain an understanding of Enterprise Resource Planning softwares, Quickbooks, database design, XBRL, implementations of internal controls, and privacy and data security issues.

    Term:

    Offered Both Fall and Spring

    Type:

    MBA Accounting

*ACCT-865 may be waived and an elective substituted

    Tax Core Courses (18 Credits)

    May be waived and an elective substituted

    • TAX-801 Issues in Federal Taxation I

      Credits:

      3.00

      Description:

      Focuses on the federal income taxation of individuals with some discussion of business taxation. Explores the basic structure of individual income taxation, including the individual tax formula, income, deductions, and credits, and provides an introduction to property transactions. Emphasizes how tax laws affect everyday personal and business decisions.

      Type:

      MBA Tax

    • TAX-861 Tax Research

      Credits:

      3.00

      Description:

      Examines the history and evolution of the tax policy and budget process in the United States and the players in that process. Considers the issues of fairness, simplicity and efficiency in the context of the current tax system and evaluating past and current tax policy to make recommendations to craft new policy. Emphasizes the ethical dimensions involved in the tax policymaking process.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-862 Taxation of Corporations

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Introduces concepts, principles and practices of taxation of corporations and their shareholders. Covers the effects of taxation on corporate formation, capital structures, distribution and liquidation.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-863 Tax of Pass-Through Entities

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Presents concepts, principles, and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-864 Tax Practice and Procedures

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Explores strategies of tax practice before the Internal Revenue Service. Covers tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, penalties, interest assessed, and appeals.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    • TAX-871 Taxation of Estates, Trusts and Gifts

      Prerequisites:

      TAX-801 and TAX-861

      Credits:

      3.00

      Description:

      Identifies concepts, principles and practices of the transfer taxation of decedents' estates, trusts and lifetime gifts. Covers valuation of property subject to estate and gift taxes, Generation Skipping Transfer Taxes, and the use of trusts for tax planning.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    Electives (12 Credits)

    Students select four (4) electives from tax, accounting, or any other 800-level course offered in the Sawyer Business School, provided prerequisites are met. At least two electives must be TAX.

    Students planning to take the Uniform CPA Examination must choose ACCT 805 as an elective.

    Integrative Global and Capstone Courses (12 Credits)

    • MBA-780 Managing in Global Environment

      Prerequisites:

      All MBA core courses except MBA 670 and MBA 680 Students seeking special permission to take MBA 780 (concurrent with pre-req, above capacity, etc.) should contact the MBA Programs office at 617-573-8306

      Credits:

      3.00

      Description:

      This course introduces the student to the fundamentals of the global business environment and the cross-cultural factors that affect management practice in this environment. Topics covered include: economic environment, free trade and regional integration, foreign direct investment, exchange rate determination and relevant government policies; the decision to go international; the multinational firm and its business functions.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA & Global MBA Required

    • ACCT-861 Leadership in the Financial Professions

      Prerequisites:

      ACCT-802 or program director approval

      Credits:

      3.00

      Description:

      Addresses the leadership skills and knowledge required to serve effectively as senior financial professionals in a challenging global economy. Understanding various leadership styles and their effect on accounting is a key component of this course. We examine accounting policy making and the standard setting process. Discussion includes the roles of the SEC, AICPA, FAF and FASB and also shadow policy makers such as Congress and Political Action Committees and their respective roles in creating accounting policy and practice. Students demonstrate and hone their leadership skills by making presentations to professional panelists on current issues facing the accounting profession.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Accounting

    • ACIB-872 International Accounting

      Prerequisites:

      ACCT-800 or MBA-640

      Credits:

      3.00

      Description:

      Imparts an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. Students learn about the influence of the IASB and IOSCO on multinational accounting harmonization, contrasting historical cost/purchasing power accounting with other accounting approaches, including current value accounting. Students will assess how differences in industrial and ownership structures affect accounting performance measurement. Students will also analyze risk management, accounting for derivative contracts, consolidation accounting, budgetary control, and transfer pricing in a multinational company.

      Type:

      MBA International Business,MBA Accounting

    • TAX-876 Tax Policy

      Prerequisites:

      TAX-801, TAX-861, and 1 additional TAX course

      Credits:

      3.00

      Description:

      Covers policy considerations in the development of proposed tax legislation. Examines tax policy issues in relation to empirical, political, and legal studies. Explores the tax legislative process.

      Term:

      Offered Both Fall and Spring

      Type:

      MBA Tax

    *MBA-780 may be waived and an elective substituted.