Accountants around the world have felt the impact of changes to the industry driven by increased regulation, stronger governance and digital technology. What was required of accountants 10 years ago is different from what’s expected today.
A vastly different set of skills characterizes the modern-day accountant — you have to be tech-savvy and able to manage and communicate with others. In addition, the industry is predicted to change rapidly over the coming decade. The time to prepare is now.
100% online with 3 start dates per year
Tracks available for accounting and non‑accounting backgrounds
No prior work experience required
All undergraduate majors welcomed
Qualify and prepare for the CPA exam
Accredited by the Association to Advance Collegiate Schools of Business (AACSB)
This online accounting master’s program is offered through the Nistler College of Business & Public Administration at UND — the largest, and first accredited, business school in North Dakota. UND accountancy students consistently beat the national average on all four parts of the CPA exam, with nine being awarded the prestigious Elijah Watts Sells Award.
UND is accredited by the Association to Advance Collegiate Schools of Business (AACSB International), which puts it in the top 5% of business schools worldwide. AACSB-accredited schools produce graduates who are highly skilled and more desirable to employers than non-accredited schools. UND also ranked alongside Stanford, Harvard, and Berkeley among the Top 25 Most Innovative Schools.*
That means when it comes to quality and commitment, you can be confident in UND. When you choose UND's online Master of Accountancy program, you can:
Choose between the Fundamentals or Practitioner track: Start a career in accounting or drive your career forward
Strengthen your leadership skills and have an opportunity to establish yourself as a trusted CPA
Contribute positively to strategic, tactical and operational decisions in your organization
Analyze ethical issues to determine individual, business and societal implications
Conduct in-depth financial and performance-related analysis
Make meaningful connections with clients and stakeholders
Understand the importance that quality data has on strategic decision-making
Advance your skills in accounting, which can lead to job security, salary increases and/or career flexibility
Benefit from a program accredited by the Association to Advance Collegiate Schools of Business (AACSB International)
*U.S. News & World Report (2018)
UND’s master’s program allows you to build your foundation in accounting through the online Fundamentals Track or hone your advanced analytical skills with the online Practitioner Track. UND has an exceptional history of teaching online classes. Each track is designed to prepare you for leadership in the dynamic accounting field and to succeed on the CPA exam.
Study topics range from business law for accountants to accounting systems and business intelligence. This online Master of Accountancy program prepares you, regardless of your background, for a successful career in accounting while reducing your time to graduation since there are track options that require no bridge courses or prerequisites.
Accounting for inter-corporate investments, business combinations and other advanced financial accounting topics.
ACCT 416 – Business Law for Accountants (3 credits)
Both foundational and advanced topics in business law relevant for the practice of public accountancy including agency law, contracts, negotiable instruments, ethics, legal representation in business and the impact of selected governmental regulations on businesses.
ACCT 501 – Seminar in Accounting Issues (3 credits)
Addresses current issues in accounting and develops appropriate professional judgment through researching and applying accounting standards.
ACCT 511 – Taxation of Businesses (3 credits)
This graduate-level course covers federal taxation of business organizations.
This course examines business processes and controls within the context of enterprise resource planning systems (ERP), with an emphasis on the financial cycle.
ACCT 525 – Audit & Assurance Services (3 credits)
Examines the role that assurance services play in improving the quality of information and its usefulness for decision-making. Materiality and risk assessment are considered along with processes and controls in relation to financial statement audits.
ACCT 521 – Financial Accounting I (3 credits)
This is a first course in financial accounting for graduate students that has a preparer orientation, but also provides a foundation for analyzing financial statements. Specific content focuses on assets and current liabilities as well as the formats and uses of primary financial statements.
ACCT 522 – Financial Accounting II (3 credits)
This is the second course in the financial accounting sequence for graduate students. It has a preparer orientation, but also provides a foundation for analyzing financial statements.
ACCT 523 – Financial Accounting III (3 credits)
This course is part of the graduate financial accounting sequence. It has a problem-solving orientation, and involves the application of accounting principles to complex transactions and topics including deferred taxes, leases and pensions.
Accounting professionals have a special role in assuring the quality of financial reports and in conveying useful information to stakeholders throughout society. Identifying, and being able to effectively respond to, ethical issues are important skills for accounting professionals. This course explores the concepts of ethical thinking, professional behavior, integrity and independence, as well as specific principles as identified in the Codes of Professional Conduct. The ethical tone of an organization is set by its leaders, and thus an understanding of leadership, and how managers can effectively lead others in a responsible manner, is important to understand from both the perspective of being a leader and working with leaders in an organization.
ACCT 512 – Accounting for Governments & Nonprofits (3 credits)
This course covers accounting for governmental and nonprofit entities, including fund accounting.
ISBC 510 – Business Intelligence (3 credits)
A business intelligence (BI) system is an information system that supports decision-making process. BI is also about creating strategic value for organizations based on data. This course provides critical thinking and self-learning abilities by discovering the business intelligence and data analytic challenges. The expected outcome of the course will allow each student to have a solid understanding of current and emerging issues and best practices of data visualization and data analytics. Students will also gain strong business process analysis experience. The course will challenge each student in her/his ability to use big data, predictive data analysis, data gathering techniques, data warehouse, knowledge management, data mart and data mining systems. These challenges are becoming a prevalent factor in the present turbulent business environment.
ACCT 527 – IT Governance & Audit (3 credits)
This course introduces topics related to information technology governance and audit, and their roles in internal control and risk management in accounting.
ACCT 504 – Seminar in Auditing (3 credits)
Expands understanding of the auditing function and provides a framework for analyzing contemporary auditing and assurance issues.
To qualify for the Master of Accountancy program, you must meet the following criteria:
Fundamentals track: A four-year bachelor’s degree in any field from a recognized college or university
Practitioner track: A four-year bachelor’s degree in accounting or equivalent coursework, including intermediate accounting, audit, cost/managerial accounting and taxation*
Minimum score of 500 on GMAT; GMAT waiver available for both tracks
Cumulative undergraduate GPA of 2.75, or 3.0 in the final two years
In addition, you must provide the following:
Official transcripts from every institution where coursework was completed
Statement of goals
For international students:
Satisfy the School of Graduate Studies’ English language proficiency requirements
International applicants who have received their bachelor’s or master’s degree in the United States, England, Wales, Scotland, Ireland, Jamaica, Australia, New Zealand or English-speaking Canada are not required to submit the TOEFL or IELTS
*All courses will be evaluated by the MAcc program director
**Reference providers are notified as soon as they are added to the application and can be added before the application is submitted
Tuition and fees
Tuition rates vary depending on the type of degree you are interested in pursuing. The costs below reflect tuition rates for 2020-21 and are subject to change.
Master of Accountancy
30 credits | $765/credit
Additional fees Online student fee: $72.35/credit
Tuition does not include course materials, such as your textbooks.
About the University of North Dakota
The University of North Dakota was founded more than 130 years ago, but unlike most higher education institutions west of the Mississippi, its focus was not on agriculture. It was on arts and sciences. UND takes great pride in its history, community and work ethic. To UND, the best way to get things done is to roll up your sleeves and meet the challenge head-on.
This mindset has helped UND evolve into an internationally recognized research institution — with innovation at the heart of everything the university does. And UND can help you evolve into a dynamic leader.
UND’s reputation, paired with more than 120 online degree and certificate programs, has encouraged nearly 14,000 students from around the world to explore more than 225 fields of study every year. With a low student-faculty ratio, you can work closely with experts in the field and graduate equipped with the insights to lead and the tools to make a tangible impact.
Accreditation and ranking
The University of North Dakota is accredited by the Higher Learning Commission
The Nistler College of Business & Public Administration is accredited by the Association to Advance Collegiate Schools of Business (AACSB)
Best Online Master's in Business Programs in 2020 by U.S. News & World Report
Best Online Master's in Business Programs for Veterans in 2020 by U.S. News & World Report
The UND Department of Accounting has a long-standing reputation of preparing individuals for careers in all aspects of business for nearly 90 years. In fact, department faculty were instrumental in establishing the North Dakota Society of Certified Public Accountants. Today’s faculty have an established tradition of interaction with a wide range of accounting professionals.