Oklahoma State University

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School of Accounting The School of Accounting offers three degree programs in accounting: 1. BS in Business Administration with a major in accounting, 2. MS in accounting, and 3. PhD in business administration with emphasis in accounting. The common objective of the BS and MS in accounting programs is to educate students to commence and continue to develop in a wide range of professional accounting careers. The specific objective of the BS in accounting program is to provide basic conceptual and business knowledge as a foundation for accounting career development; the objective of the MS in accounting is to provide candidates with a greater breadth and depth in accounting than is possible in the BS program, and to prepare graduates for careers as professional accountants in financial institutions, industry, non-business organizations and public practice. Students who are considering a professional accounting career should have above-average aptitudes in mathematics and English, disciplined work habits, an interest in working with people and an attitude of service. Students who have the objective of sitting for the Uniform CPA Examination as an Oklahoma candidate must have a BS degree and are required to complete 150 semester hours consisting of 76 upper-division hours, 30 hours of accounting above introductory accounting (including 3 hours of external auditing), and nine upper-division hours from other business-related areas. The Professional Program in Accounting (PPA) is especially designed to enable students to become CPA-eligible. The PPA allows students to complete the requirement of 150 hours of education and receive a BS and MS in accounting. The MS in accounting earned at Oklahoma State University satisfies educational requirements for CPA candidates in most jurisdictions of the United States. Accreditation The School of Accounting is fully accredited by the Association to Advance Collegiate Schools of Business (AACSB International). Undergraduate Programs • Accounting, BSBA (p. 1655)

The Doctor of Philosophy Degree The PhD in the Spears School of Business with a major in accounting emphasizes flexibility to meet the particular needs and objectives of individual candidates. The program is designed to provide the highest degree of preparation for the individual student, enabling the student to make significant professional contributions in research, teaching or business or government positions. Graduates of recognized colleges and universities whose records indicate adequate intellectual capacity and desirable personal characteristics may qualify if they have a good academic record and achieve satisfactory scores on the GMAT. Admission is very competitive. The PhD program is designed so that a candidate may, at his or her option, specialize in one of the following accounting areas: auditing, managerial accounting, financial accounting, accounting systems or taxation. All candidates are required to take a series of seminars that provide an overview of relevant academic literature. These seminars are restricted to PhD candidates. Two minor areas, one of which may be outside the Spears School of Business, are required, in addition to competence in economics and quantitative analysis. The candidate's advisory committee is responsible for assisting in the development of a plan of study encompassing the above areas. Students in residence are required to do teaching or research on a half-time basis while earning the degree. Faculty Audrey A. Gramling, PhD, CPA, CIA—Professor and Head Associate Professors: Carol B. Johnson, PhD, CFE; Brad Lawson, PhD, CPA; Teresa Lightner, PhD, CPA; Sandeep Nabar, PhD; William C. Schwartz, PhD, CPA; Angela Wheeler Spencer, PhD, CPA Assistant Professors: Matt Bjornsen, PhD, CPA; Bryan Brockbank, PhD; Leah Muriel, PhD, CPA, CIA; Jaclyn Prentice, PhD, CPA; Craig A. Sisneros, PhD, CPA; Scott White, PhD, CPA Professors of Practice: Rachel Cox, MS, CPA; Eddy R. Ditzler, MS, CPA; Rachel Domnick, MS, CPA; Melanie Harvey, MS, CPA; Sarah Johnson, MS, CPA; Alyssa Vowell, MBA, CPA

• Accounting (ACCT), Minor (p. 1654) Graduate Programs The Master of Science in Accounting Degree

The specific objective of the MS in accounting is to provide candidates with a greater breadth and depth than is possible in the BS program, to prepare graduates for careers as professional accountants in financial institutions, industry, non-business organizations and public practice and to develop judgmental ability in accounting and related areas. Advanced courses provide a theoretical base for insight into significant problems confronting the accounting profession. The candidate receives assistance from the faculty in selecting a pattern of courses designed to prepare the student according to the chosen professional goals. Graduates of recognized colleges and universities whose records indicate adequate intellectual capacity and desirable personal characteristics may qualify for admission. Minimum admission standards are a GMAT score of 550, an undergraduate grade-point average in accounting of 3.25, and an overall grade-point average of 3.0.