Department of Accounting and Business Law - STEM Master of Accountancy

z-2024-2025 Catalog - PROGRAM - New Major (Step 2) - Full Proposal

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ACALOG REQUIRED FIELDS
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  • Select Program below.  

    Shared Cores are available in Acalog for shared information in program curriculum.

  • Type of Program*
  • Status*
Determine Substantive Change Status
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  • (Check all that apply)
  • Did you check any of the boxes for the statements above?*

  • If you answered Yes, this program may be a substantive change.

    Please contact the SACSCOC Liaison, Abdou Ndoye at ndoyea2@nku.edu or (859) 572-5379 for further instructions.

    For additional information about types of substantive changes, please see the document at Substantive Change Form.

BASIC INFORMATION
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  • All actions in the approval of new programs for public institutions are subject to a stipulation regarding the program’s ability to attain specified goals that have been established by the institution and approved by the Council on Postsecondary Education (the Council). At the conclusion of an appropriate period of time, the program’s performance shall be reviewed by Council staff following criteria established in the Council’s Academic Programs Policy.

  • College*
  • Department*
    (e.g. Department, Division, School)
  • Program Name*
    STEM Master of Accountancy
    STEM Master of Accountancy
  • Degree Level*
  • Degree Designation*
  • CIP Code (for assistance with CIP Code contact the Curriculum Coordinator in Undergraduate Academic Affairs.)
    52.1399
    52.1399
  • Is this program an Advanced Practice Doctorate?*
  • Approved NOI form link
    https://nku.curriculog.com/proposal:2345/form
    https://nku.curriculog.com/proposal:2345/form
    Copy the URL (address) of the approved NOI form here
  • Proposed Implementation / Start Date*
    Fall 2024
    Fall 2024
  • Description*

    Technology and analytics have transformed the accounting profession. Certified Public Accountants (CPAs) are expected to analyze and audit big data and data security. Accounting services now require expertise in analytics, information technology, artificial intelligence, blockchain, and predictive and forensic accounting. Our STEM (Science, Technology, Engineering and Mathematics) MAcc program will leverage the power of technology and analytics to prepare our graduates to compete in today’s accounting careers.

    This Description will appear in the catalog.
  • INSTITUTIONAL CONTACT INFORMATION
  • Name of Program Director*
    J Human
    J Human
  • Title
    Director, Master of Accountancy Program
    Director, Master of Accountancy Program
  • Email Address
    humanj1@nku.edu
    humanj1@nku.edu
  • Phone Number:
    859-572-5467
    859-572-5467

  • REQUIRED CONDITIONAL QUESTIONS FOR INTERNAL NKU APPROVALS

  • Undergraduate or Graduate Program?*
  • Does this proposal require TEC approval?*
OVERVIEW
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  • 1. Provide a brief description of the program with its estimated date of implementation. *

    The STEM MAcc offers business education with STEM applications. The analytical and data informed curriculum of a STEM MAcc prepares students for business careers in Accounting fields, including the specific competencies in technology required for the Uniform CPA Exam for Certified Public Accountants. This program requires only one new course (ECO 609) which is currently being developed for a Fall 2024 launch.

  • Does this program have any tracks (undergraduate) or concentrations (graduate)?
  • If yes, please add at least one program track (undergraduate) or concentration (graduate) item.
  • 2. Describe how the new program is consistent with the mission and goals of the institution. *

    The STEM Master of Accountancy (MAcc) degree program supports the mission of Northern Kentucky University to educate “students to be productive citizens, to prepare them for success in careers and occupations….” Our STEM MAcc is designed to prepare students to meet the increased demand for CPAs and accountants equipped for success in the fast changing technological and analytical oriented business world.

  • 3. Is an approval letter from Education Professional Standards Board (EPSB) required?
  • 4. Is there a specialized accrediting agency related to this program?
  • -- If Yes, identify the accreditor.
    AACSB International, The Association to Advance Collegiate Schools of Business
    AACSB International, The Association to Advance Collegiate Schools of Business
  • -- If Yes, will accreditation be sought?
  • 5. Does this program have a clinical component?
  • -- If Yes, discuss the nature, appropriateness, and availability of clinical sites.
  • 6. Describe the rationale and need for the program to include how the institution determined need. *

    All university accounting programs have been tasked by the National Associations of Boards of Accountancy and the American Institute of Certified Public Accountants to develop programs to prepare students in the technological and analytical skills required for the accountants of today and the future.

    In discussions with our Accounting Department Advisory Board, regional industry leaders have expressed a strong interest in employing new graduates equipped with these skills.

OBJECTIVES and CURRICULUM
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  • The curriculum should be structured to meet the stated objectives and student learning outcomes of the program.

  • 1. Provide specific programming goals (objectives) *

    Apply accounting concepts to financial reporting, tax practice, and auditing and attestation.

    Examine financial data in accounting analytics, strategic management accounting, ethics, research, standard setting, and practice.

    Evaluate business intelligence systems.

    Implement methods for the design, analysis, and visualization of organizational data for business planning and decision-making purposes.

    Develop investigative accounting procedures and techniques used in forensics and litigation support.

    Design business analytics processes, including problem modeling, tools and techniques for analysis, and effectively communicating insights.

    Prepare for CPA practice in the core areas of regulation, financial accounting and reporting, auditing and attestation, and the discipline area of information systems and control.

  • 1a. Provide specific student learning outcomes for the program.
    COLLEGE OF BUSINESS > ACCOUNTING & BUSINESS LAW
    <p>Learn to apply accounting concepts to financial reporting, tax practice, and auditing and attestation.</p> <p>Build expertise in accounting analytics, strategic management accounting, ethics, research, standard setting, and practice.</p> <p>Gain a working knowledge of business intelligence systems.</p> <p>Learn methods for the design, analysis, and visualization of organizational data for business planning and decision-making purposes.</p> <p>Study investigative accounting procedures and techniques used in forensics and litigation support.</p> <p>Understand business analytics processes, including problem modeling, tools and techniques for analysis, and effectively communicating insights.</p> <p>Prepare for CPA practice in the core areas of regulation, financial accounting and reporting, auditing and attestation, and the discipline area of information systems and control.</p>
    List all student learning outcomes for the program.
  • 2. Describe how the student learning outcomes for the program will be assessed?*

    Student learning outcomes with be assessed through direct measures which may include may include homework, quizzes, exams, reports, essays, research projects, case study analysis, and rubrics for oral and other performances.

  • If you wish to upload supporting documents for student learning outcomes, please upload them by going to the tab to the right with the paperclip and word Files.

  • 3. Highlight any distinctive qualities of this proposed program.

    The program is distinctive in its emphasis on a flexible combination of in-person and distance learning courses and electives in accounting technology and analytics to prepare student for the core CPA examination sections in Taxation and Regulation, Audit and Attestation, Financial Accounting and Reporting, along with the examination discipline section in Information Systems and Design.

  • 4. Describe admissions and graduation requirements for the program.*
    A portfolio approach is used in evaluating prospective students for acceptance into the MAcc program. Factors considered for admission include:
    • Online application and fee.
    • Official transcripts of all undergraduate and graduate (if applicable) coursework. Acceptable transcripts should show evidence of successful completion of quantitative courses.*
    • Current resume.
    • A statement of purpose explaining your interest in a MAcc degree.
    • If an international applicant, Test of English as a Foreign Language (TOEFL) or the International English Language Testing Service (IELTS) scores must be submitted to the NKU Office for International Students and Scholar Services.
      • TOEFL scores must meet a minimum score of 550 on the paper version, 213 of the computer-based version, or 79 on the internet based (iBT) version
      • IETLTS scores must met a 6.5 on the general band portion
      • Duolingo composite score of 105 will also be accepted

    * Students are required to take the GMAT or GRE if their transcripts do not show evidence of successful completion of quantitative courses.  Although scores make up only one factor in the admissions process, it is anticipated that successful applicants will have a minimum overall score of 520 on the GMAT (comparable GRE scores will
    also be considered).

  • Please provide the total number of hours required for the degree:

  • Total number of hours required for degree
    33
    33
  • Number of hours in degree program core
    24
    24
  • Number of hours in track (undergraduate) or concentration (graduate).
  • Number of hours in guided electives
  • Number of hours in free electives
    9
    9

  • 6.  CPE requires we upload the curriculum in their Excel template.  Click here to download the course template.  All Course Descriptions must be included in the template.  Once you have completed this template attach the document using the tab to the right with the paperclip / Files option.

    You will also need to enter the courses into the Prospective Curriculum field below.

  • Attached*

  • Follow the directions below to add/create proposed curriculum from the CPE template you have uploaded.

    Prospective Curriculum Field

    Step 1

    There are two options to add courses for proposed changes: "Add Course" and "Import Course." For courses that already are in the catalog, click on "Import Course" and find the courses needed. For new classes that are currently going through the Curriculog Approval Process click on "Add Course"-- a box will open asking you for the Prefix, Course Number and Course Title.

    Step 2

    Click on "View Curriculum Schema." Click on "Add Core" which will be the header for your course groups of the program. After creating the different sections you can proceed to assign courses in each header by clicking on "Add Courses" this will bring up the list of courses available from Step 1. Select the courses you wish to add and reorder as needed by dragging courses. For removing courses click on the trash can.

    Commonly used headers: Degree Requirements, Core Courses, Electives.

    If you have never created a curriculum schema, contact the UCC chair for assistance.

  • Prospective Curriculum*
  • 7. Describe administrative oversight to ensure the quality of the program.*

    The MAcc Program Director will provide day to day administrative oversight of the Program. School and College oversight will be provided by the Chair of the Accounting, Economics, and Finance Department and the Associate Dean, Graduate Programs and the Dean of the Haile College of Business. Program quality is further assured through oversight and collaboration with the university Associate Director of online services, the Assistant Vice Provost for Assessment, the Office of Graduate Education, and the Director of Online Education in the Haile College of Business

  • 8. For a program offered in compressed time frames (less than full semester), describe the methodology for determing that levels of knowledge and competencies comparable to those required in traditional formats have been achieved. (If program is not offered in a compressed time frame, enter "Program will not be offered in a compressed time frame" in the field below. *

    Program will not be offered in a compressed time frame

  • Additional Information needed to activate the program in CPE Inventory.

  • Instructional Delivery Methods to be used
  • Will this program utilize alternative learning formats (e.g. distance learning, technology-enhanced instruction, evening/weekend classes, accelerated courses)? *
  • Have you created the 4 Year Plan for this program? (If Yes, Please upload a copy using the Files tab on the right hand side of the proposal.)*
DEMAND
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  • Program Demand/Unnecessary Duplication

    The institution must demonstrate demand for the proposed program. All proposed programs must address student demand. Programs must also address either employer demand or academic disciplinary needs.

  • Justification: This is an open-ended response that will be used in CPE agenda items. Within your response you should also establish the demand for this program and note if it replaces another program on campus. Remember that the audience will be CPE, not higher education administrators, faculty or staff. *

    The National Association of State Boards of Accountancy (NASBA) and the nation's 55 State Boards of Accountancy, which administer the Uniform CPA Examination and Licensing of Certified Public Accountants is changing the requirements of the Uniform CPA Examination in order to reflect the increased technological demands on the accounting profession, including an examination and license path for Information Systems and Design. Our STEM Master of Accountancy is designed to prepare students to excel in this path.

    The number of degrees conferred in Accounting has been declining, as has enrollment in
    accounting programs nationwide. A STEM accounting program would attract students
    interested in technology and data analytics.

    The program does not replace the current MAcc program or any other program.

  • STUDENT DEMAND
  • 1a. Provide evidence of student demand. Evidence of student demand is typically in the form of surveys of potential students or enrollments in related programs at the institution, but other methods of gauging student demand are acceptable. Note if it replaces another program in campus.*

    A STEM accounting program would attract students interested in technology and data analytics that would prepare them for emerging new careers in accounting.

    The program does not replace the current MAcc program or any other program.

    Typically in the form of surveys of potential students and/or enrollments in related programs at the institution.
  • Project extimated student enrolment and degrees conferred over first five years of the program - (First 5 Years)

  • Degrees Conferred-Academic Yr.

    Proj. Enrollment-Fall Semester

  • Degrees Conferred - 1st Year
    5
    5
    Projected Enrollment - Year 1
    20
    20
  • Degrees Conferred - Year 2
    20
    20
    Projected Enrollment - Year 2
    25
    25
  • Degrees Conferred - Year 3
    25
    25
    Projected Enrollment - Year 3
    30
    30
  • Degrees Conferred - Year 4
    25
    25
    Projected Enrollment - Year 4
    30
    30
  • Degrees Conferred - Year 5
    25
    25
    Projected Enrollment - Year 5
    30
    30

  • Program Demand / Unnecessary Duplication / Collaboration within and among other Institutions.  You should contact the Office of the Provost (Jason Vest - vestj3@nku.edu) for the Gray Associates Program Evaluation System Scorecard data snapshot for new program document and upload a copy under the Files tab on the right side of this proposal.

  • EMPLOYER DEMAND

  • If the program is designed for students to enter the workforce immediately, please complete the following table.

    Most of the current Bureau of Labor Statistics projections are for 2016-2026.  If additional sources are used, please note the time frame for the projections in the title field. 

    Other sources include:

    Georgetown University Center on Education and the Workforce
    Bureau of Labor Statistics’ Occupational Outlook Handbook
    Kentucky Center for Statistics

    KY Chamber, “Kentucky’s Workforce, Progress and Challenges,” January 2018

    Kentucky, Bridging the Talent Gap

    Document - https://www.bridgingthetalentgap.org/wp-content/uploads/2017/05/KY-Statewide.pdf 
    Interactive website: https://bridgingthetalentgap.org/dashboards/

  • Sources Used

    U.S. Bureau of Labor Statistics' Occupational Outlook Handbook, 2021-2031
    Kentucky Center for Statistics 2020-2030

  • Type / Title of Job #1
    Accountants and Auditors
    Accountants and Auditors
  • Regional Average Wage
    $78,259
    $78,259
    Regional # of Job Openings
    2,738
    2,738
  • Regional Growth Projections:
    5.87%
    5.87%
  • State Average Wage
    $73,239
    $73,239
    State # of Job Openings
    11,197
    11,197
  • State Growth PRojections:
    6.26%
    6.26%
  • National Average Wage
    $77,250
    $77,250
    National # of Job Openings
    1,449,800
    1,449,800
  • National Growth Projections:
    6%
    6%
  • Type / Title of Job #2
    Management Analysts
    Management Analysts
  • Regional Average Wage
    $121,250
    $121,250
    Regional # of Job Openings
    1,748
    1,748
  • Regional Growth Projections
    13.90%
    13.90%
  • State Average Wage
    $91,065
    $91,065
    State # of Job Openings
    4,683
    4,683
  • State Growth Projection
    13.47%
    13.47%
  • National Average Wage
    $93,000
    $93,000
    National # of Job Openings
    950,600
    950,600
  • National Growth Projection
    11%
    11%
  • Type / Title Job #3
  • Regional Average Wage
    Regional # of Job Openings
  • Regional Growth Projections
  • State Average Wage
    State # of Job Openings
  • State Growth Projections
  • National Average Wage
    National # of Job Openings
  • National Growth Projections

  • Data provided in tables or PDF documents must be uploaded.

    Attach additional documentation using the paperclip /File option on the right hand menu.

  • Clearly describe evidence of employer demand. Such evidence may include employer surveys, current labor market analyses, and future human resources projections. Where appropriate, evidence should demonstrate employers’ preferences for graduates of the proposed program over persons having alternative existing credentials and employers’ willingness to pay higher salaries to graduates of the proposed program. Note if it replaces another program on campus.

    According to the U.S. Bureau of Labor Statistics' Occupational Outlook Handbook, "About 136,400 openings for accountants and auditors are projected each year, on average, over the decade. Many of those openings are expected to result from the need to replace workers who transfer to different occupations or exit the labor force, such as to retire."
    The number of degrees conferred in Accounting has been declining, as has enrollment in
    accounting programs nationwide. A STEM accounting program would attract students
    interested in technology and data analytics.

  • ACADEMIC DISCIPLINARY NEED
  • If the program proposal is in response to changes in academic disciplinary need, as opposed to employer demand, please outline those changes. Explain why these changes to the discipline necessitate development of a new program. *

    The National Association of State Boards of Accountancy (NASBA) and the nation's 55 State Boards of Accountancy, which administer the Uniform CPA Examination and Licensing of Certified Public Accountants is changing the requirements of the Uniform CPA Examination in order to reflect the increased technological demands on the accounting profession, including an examination and license path for Information Systems and Design. Our STEM Master of Accountancy is designed to prepare students to excel in this path.

  • SIMILAR PROGRAMS

  • A new program may serve the same potential student population. The proposed program must be sufficiently different from existing programs in the state or access to existing programs must be sufficiently limited to warrant initiation of a new program.  Only programs at other Kentucky institutions need to be included.

    If similar programs exist in Kentucky, you should contact the Other Institutions and provide Feedback from your communications with those Institutions. You can complete the following information or upload this information by using the paperclip / Files tab on the right side of the proposal.

     For questions on enrollment or degree data, please contact kpedshelp@ky.gov.

  • ________________________________________________________________
    Similar Program # 1

  • Institution
    University of Louisville
    University of Louisville
  • Program Name
    Master of Science in Accounting & Analytics
    Master of Science in Accounting & Analytics
  • b. Provide the following information: a comparison of objectives/focus/curriculum to similar programs, student populations, access to existing programs, and feedback from other institutions.

    University of Louisville Master of Science in Accounting & Analytics is the only STEM master accounting program in Kentucky. Louisville's program is a cohort based one year program starting each Fall semester. Our proposed program will enable students to take a combination of online and in-person classes with three starting times per year. Our six hours of electives will allow students some flexiblity to tailor their program. Students will be able to complete our program at their own pace with anywhere from one to four classes per semester.

    Our proposed program will attract regional students interested in a hybrid program with a STEM emphasis and three starting times a year. The program also has sufficient face-to-face classes to attract international students.

    Our regional target population tends to be employed in accounting and interested in remaining those positions and in this area. Our proposed program will offer the flexibility for students to remain in their current postions while taking classes full or part-time.

    Lee Kersting and J Human met with Michael Wade, Director of the School of Accountancy at the University of Louisville to discuss our proposed program. Prof. Wade was supportive and offered guidance on promoting our program.

  • c. How will the program support or be supported by other programs within the institution?

    Our STEM MAcc includes elective classes from other NKU graduate programs, including Master of Business Informatics, Master of Cybersecurity, and Statistics.

  • ________________________________________________________________
    Similar Program # 2

  • Institution
    NKU
    NKU
  • Program Title
    Master of Accountancy
    Master of Accountancy
  • b. Provide the following information: a comparison of objectives/focus/curriculum to similar programs, student populations, access to existing programs, and feedback from other institutions.

    The MAcc is a traditional masters in accountancy program.  The STEM MAcc program includes content that provides the background whereby the accountant is able to leverage the power of technology and analytics.

  • c. How will the program support or be supported by other programs within the institution?

    Our STEM MAcc includes elective classes from other NKU graduate programs, including Master of Business Informatics, Master of Cybersecurity, and Statistics.

  • If there are additional, similar programs, please complete the same information for each program/Institution combination and upload it under the Paperclip/Files tab on the right side of the proposal.

COST
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  • The resource requirements and planned sources of funding of the proposed program must be detailed in order to assess the adequacy of the resources to support a quality program. This assessment is to ensure that the program will be efficient in its resource utilization and to assess the impact of this proposed program on the institution’s overall need for funds.

    • Complete the Funding Source template and Breakdown of Budget Expenses/Requirements template for the first five years of the proposed program and provide an explanation of how the institution will sustain funding needs, *CPE provided Excel Templates for this step.  The total funding and expenses in the table should be the same, or explain sources(s) of additional funding for the proposed program.  Links to the Funding Source and Budget Expenses/Requirement Templates are:

    A.  Funding Source Template

    B.  Budget Expenses/Requiement Breakdown Template

    Please upload these completed documents using the tab with the paper clip icon labeled Files on the right hand side of this proposal to upload.  NOTE:  All narrative fields must be completed.  If you have no narrative for a specific section, enter N/A. 

  • I have completed and uploaded the Funding Sources Template*
  • I have completed and uploaded the Budget Expenses/Requirements Breakdown Template*
ASSSESS
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  • Describe program evaluation procedures for the proposed program. These procedures may include evaluation of courses and faculty by students, administrators, and departmental personnel as appropriate. Program review procedures shall include standards and guidelines for the assessment of student outcomes implied by the program objectives and consistent with the institutional mission.

  • What are the plans to evaluate students' post-graduate success? *

    Student post-graduate success will be measured through alumni and employer surveys and pass rates on the Uniform CPA Examination.

ADVANCED PRACTICE DOCTORATE
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  • If the proposed program is an advanced practice doctorate, please address the following 5 questions.  If not, skip this section and Finalize and Approve the proposal.

    For submission to CPE you will need to attach the following, additional documentation, click on the Files tab in the right hand menu bar. 

    1. Letter of commitment from each clinical site that specifies the number of students to be accommodated and identifies other academic programs that also use the facilities.

    2. Letter from each institution with a similar program stating that the proposed program will not negatively impact the existing program.

  • Describe how the doctorate builds upon the reputation and resources of the existing master’s degree program in the field.
  • Provide a description of the master's program or programs and note any distinctive qualities of these programs as well as any national recognition bestowed upon the program.
  • Explain the new practice or licensure requirements in the profession and/or requirements by specialized accrediting agencies that necessitate a new doctoral program.
  • Provide any evidence, such as a professional organization or an accrediting agency requireing a doctorate in order for graduates to practice or advance in the field of study.
  • Explain the impact of the proposed program on undergraduate education at the institution. Within the explanation, note specifically if new undergraduate courses in the field will be needed, or if any courses will be cut
  • If there is no impact on undergraduate education, please provide a synopsis of how a new doctorate can be developed and implemented without financial or staffing implications for undergraduate education.
  • Provide evidence that funding for the program will not impair funding of any existing program at any other public university.
    • Upload a letter from each institution with a similar program stating that the proposed program will not negatively impact the existing program.

    • Include a summary of financial information from institutions with similar programs.
  • Provide contingency plans in the event that required resources do not materialize.
LAUNCH PROPOSAL
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  • Once all the above required fields have been filled in, launch proposal by selecting the Launch option on the top menu of this proposal.  After launching the proposal you can begin entering data in the remaining fields or editing the imported or required fields.

FINALIZE AND APPROVE
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  • Once you are happy with the information in the proposal:

    • Upload any additional documentation or files by clicking the Files tab on the right hand menu.

    To finalize your proposal and send it on to the next approval step, you must click the decision tab on the right side of the proposal, in the decision screen, click approve and then click "make my decision."

CIP CODES AND APPROVAL DATES
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  • CIP Code
  • BOR Approval Date
    11/08/2023
    11/08/2023
  • CPE Final Approval Date
  • CPE ID
    3687
    3687

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