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 620, MBA 630, MBA 640

    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 MBA 640;

    Credits:

    3.00

    Description:

    Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied. Reference is made to accounting practices in other countries and to pronouncements by the IASB.

    Type:

    MBA Accounting

  • ACCT-804 Cost Information, Decision and Control

    Prerequisites:

    MBA 640 or ACCT 800;

    Credits:

    3.00

    Description:

    Students learn the concepts and practices of cost measurement: variable costing, cost-volume-profit analysis, setting goals and monitoring performance, standard costing and variance analysis. They 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. They study analysis in support of decisions, such as pricing, setting product line and customer profitability policy, and sourcing of products and services, and matching costing systems to strategy.

    Type:

    MBA Accounting

Accounting Core Courses (12 Credits)

  • ACCT-802 Graduate Financial Accounting III

    Prerequisites:

    ACCT 801;

    Credits:

    3.00

    Description:

    Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

    Type:

    MBA Accounting

  • ACCT-824 Corporate Financial Reporting and Analysis

    Prerequisites:

    ACCT 802 and MBA 650 or program director approval;

    Credits:

    3.00

    Description:

    Students learn about 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.

    Type:

    MBA Accounting

  • ACCT-825 Corporate Financial Planning and Control

    Prerequisites:

    ACCT 801 and ACCT 804 or program director approval;

    Credits:

    3.00

    Description:

    Students learn the importance of financial information to corporate strategy and assessment of key performance areas and principal sources of business risk. They develop a framework for designing responsible accounting systems to map corporate strategy, key performance indicators, and risk into the managerial organization and learn to balance financial and non-financial measures of performance. Students also research and study organizational issues around managerial incentives and performance measurement and creating a learning organization.

    Type:

    MBA Accounting

  • ACCT-865 Technology and Financial Information Systems

    Prerequisites:

    MBA 640 or ACCT 801;

    Credits:

    3.00

    Description:

    Students learn how information management technologies affect the provision of disclosing financial information to management and to the financial markets. Students learn financial modeling to support planning and control processes, decision and executive support systems, database design, technical aspects of organizational communication and the implementation of internal controls; privacy and data security issues.

    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

      Credits:

      3.00

      Description:

      This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

      Type:

      MBA Tax

    • TAX-861 Tax Research

      Credits:

      3.00

      Description:

      Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

      Type:

      MBA Tax

    • TAX-862 Taxation of Corporations

      Prerequisites:

      TAX 801 and TAX 861

      Credits:

      3.00

      Description:

      Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

      Type:

      MBA Tax

    • TAX-863 Tax of Pass-Through Entities

      Prerequisites:

      TAX 801 and TAX 861

      Credits:

      3.00

      Description:

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

      Type:

      MBA Tax

    • TAX-864 Tax Practice & Procedures

      Prerequisites:

      TAX 801 and TAX 861

      Credits:

      3.00

      Description:

      Strategies of tax practice before the Internal Revenue Service. Topics covered include tax deficiencies, assessments, claims for refunds, rulings, statutes of limitation, and penalties.

      Type:

      MBA Tax

    • TAX-871 Tax of Estates,trusts, & Gifts

      Prerequisites:

      TAX 801 and TAX 861

      Credits:

      3.00

      Description:

      Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

      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:

      Students learn theories and practice of income measurement and valuation of assets and liabilities; accounting policy making and the standard setting process; the SEC, AICPA, FAF and FASB, and the FEI; and their respective roles in accounting policy and practice. They discuss aspects of professionalism and ethics for the public and corporate accountants. They learn about the limitation of liability, tort reform and the U.S. accounting profession, access to U.S. public financial markets, approaches to accounting measurement and standard setting in other countries, and the role of the IASB

      Type:

      MBA Accounting

    • ACIB-872 Multinational Financial Analysis and Control

      Prerequisites:

      ACCT 801 or MBA 640; and MBA 650

      Credits:

      3.00

      Description:

      Students develop an understanding of differences among nations in approaches to disclosure and choices of accounting measurement systems. They 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. They will assess how differences in industrial and ownership structures affect accounting performance measurement. They 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:

      4 TAX prefix courses, including Tax 801 and 861

      Credits:

      3.00

      Description:

      Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

      Type:

      MBA Tax

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