MAcc vs. MS Accounting vs. MBA

A search for a graduate accounting degree returns a long list of abbreviations: MAcc, MAccy, MPAcc, MS in Accounting, MBA with an accounting concentration. They overlap, and there is no standard that says what each one must contain. A Master of Accountancy at one school may resemble a Master of Science at another. The useful comparison is on the full official title, the admission prerequisites and the course list, not the abbreviation.

Why abbreviations mislead

Schools choose names for their own reasons. Our directory records the full award name for every program because the short form can hide a real difference. A few examples from the research data:

• The University of Denver offers both a Master of Accountancy (MAcc) and a Master of Science in Accounting, Technology, and Analytics (MSATA). Its page says the MSATA replaces two of the MAcc's electives with required courses in IT auditing and accounting process technologies, so the two share most required courses.
• The University of Washington calls its program a Master of Professional Accounting (MPAcc), a nine-month, full-time, in-person program with an audit, assurance and analytics focus.
• The University of Alabama's catalog lists "Accounting, MMA," with the text describing a master of accountancy that is a fifth-year professional program of 30 hours of coursework.

Different words, similar scale: all three are specialist master's programs in accounting. The differences that matter are in content and admission.

Master of Accountancy and MS in Accounting

These are the two most common specialist degrees, and the labels do not separate them in any consistent way. Use the following features instead.

Who the program is for. Some programs assume an undergraduate accounting background. The University of Alabama's catalog lists 24 hours of undergraduate accounting prerequisite courses. Others are built for people changing fields. DePaul describes its online MS in Accountancy (48 quarter hours, 12 courses) as intended for students without an undergraduate accounting degree. The University of Denver admits applicants from any undergraduate field, with 4 prerequisite courses totaling 16 credit hours where the foundation is missing. Wilmington University's MS in Accounting is ten 3-credit courses with 12 undergraduate accounting and 3 finance prerequisite credits. Our guide on master's programs for non-accounting graduates covers conversion routes in detail.

Length and credits. The University of Mississippi's Master of Accountancy is 30 credits, completed in 10 to 12 months per its page, with a stated minimum 3.0 undergraduate GPA for full-standing admission. Bentley's MS in Accounting is 30 credits with majors in Advisory, Analytics, Assurance, Corporate Finance Reporting and Taxation, plus two pre-program foundation courses (6 credits) subject to waiver evaluation. Credits are counted differently across schools (semester credits, quarter hours), so compare like with like.

Specialization. Many programs allow or require a focus area. Strayer's MS in Accounting lists concentrations in Corporate Accounting, Forensic Accounting, Public Accounting and Taxation. For taxation programs specifically, see taxation master's programs.

The MBA with an accounting concentration

An MBA is a general management degree. An accounting concentration inside it adds a few courses to a broad business core, which is a different structure from a specialist accounting master's.

• Florida Institute of Technology Online's MBA in Accounting is 36 credit hours: 18 core, 12 accounting specialization and 6 directed electives, in as few as 15 months according to the page.
• Strayer's MBA with an accounting concentration is 12 courses, with accounting courses in cost accounting, organizational tax research and planning, and financial reporting and analysis.

Set that beside a specialist program. Florida Tech's 12 accounting-specialization credits are a third of the degree, while the University of Mississippi's 30-credit Master of Accountancy lists four required accountancy and taxation courses and four accountancy electives among its ten courses. This is the central trade-off: an MBA gives breadth across management, finance and strategy, while a specialist master's gives depth in accounting. Neither is better in general. In our directory the MBA appears as a concentration, and the specialist degrees appear as dedicated programs. You can filter dedicated programs with this view.

Licensure: what the label does not decide

None of these degree names determines CPA eligibility or licensure. According to NASBA, a CPA is licensed by a state board of accountancy after meeting educational standards, passing the CPA exam and completing general accounting experience, and these requirements are set by each jurisdiction. Education requirements differ by state board and have been changing in many states, so check current rules with your board. A program that says it supports CPA preparation has not established eligibility for every applicant in every state.

What boards evaluate is generally the specific coursework and credit hours on your transcript, including coursework from your earlier degree. When comparing a master's program, compare its accounting course list with your state board's current rules, and ask the school how it handles applicants from your state. Our guide to accounting degrees and CPA requirements lays out the steps.

Comparing programs side by side

A short checklist:

1. Read the full award name and note which department or school offers it.
2. Check admission prerequisites: prior degree, required accounting courses, foundation courses and minimum GPA.
3. Count total credits and the accounting share, in the same credit system.
4. Check the delivery format: campus, online or hybrid, and any required visits.
5. Look at the course list for auditing, taxation, financial reporting and analytics, according to your goals.
6. Check accreditation statements at the university and business-school levels.

See also online master's programs in accounting.