Learning Goals

M.S. in Accounting

The Department of Accounting, Taxation and Legal Studies in Business adopts the following learning goals for the M.S. in Accounting.  (Approved by the Department of Accounting, Taxation and Legal Studies in Business on October 31, 2007.)

Learning Goal 1: Students will be knowledgeable of theories, models, and tools relevant to accounting.

Specific Objective:

1. Students will compose a research paper that exhibits a conceptual understanding of the subject in accounting

Learning Goal 2:  Students will be capable of critically analyzing theories, models, and tools relevant to accounting.

Specific Objective:

1. Students will construct a research paper that provides innovative solutions to a problem(s) through critical analysis of existing literature and/or knowledge found.

Learning Goal 3: Students will have a professional perspective in accounting theory and practice, and advanced knowledge and expertise in accounting issues.

Specific Objectives

1.  
   1. Students will demonstrate problem solving expertise in advanced financial reporting topics including financial statement analysis. 
   2. Students will demonstrate a mastery of auditing theory, its impact on contemporary auditing practice, and how it relates to external and internal users.

• Students will demonstrate a mastery of accounting theory, its impact on contemporary accounting practice, and how it relates to external and internal users.
• Students will be able to identify the international accounting and auditing issues currently facing multinational business organizations.

M.S. in Taxation

The Department of Accounting, Taxation and Legal Studies in Business adopts the following learning goals for the program (Approved by the Department of Accounting, Taxation and Legal Studies in Business in fall 2007)

Learning Goal 1: Functional Knowledge

Students will be able to demonstrate substantial knowledge of various tax laws, cases, rulings, regulations, and other government pronouncements collectively referred to as “the authority.”

1. Functional Knowledge

Specific Objectives:

1.  
   1. Cite the appropriate authority relating to a specific issue.
   2. Understand how to apply “the authority” to a specific issue and the relative weight of each authority.
   3. Analyze “the authority” and how it relates to a specific issue.

Learning Goal 2:   Research 

Students will be able to research and apply “the authority.”

2. Research

Specific Objectives:

1.  
   1. Identify the various research sources available in paper and electronic form.
   2. Demonstrate the ability to synthesize research findings.
   3. Evaluate the quality of the sources used.

 Learning Goal 3:   Ethical and Legal Responsibilities

Students will be able to identify ethical and legal responsibilities related to a specific tax situation.

3. Ethical and Legal Responsibilities

Specific Objectives:  

1.  
   1. Comprehend the difference between tax evasion and tax avoidance.
   2. Understand the legal implications of tax evasion.
   3. Identify the proper role to follow regarding the client and taxing authorities.
   4. Understand the responsibility of a tax professional.

Learning Goal 4: Communication

Students will be able to effectively communicate tax issues and the results of their research.

4. Communication

Specific Objectives:
1. Demonstrate an ability to make presentations to individuals and groups.
2. Write a report relating specific tax issues to a set of facts.
3. Provide written analysis to support recommendations.

M.B.A. Programs in Accounting

The Department of Accounting, Taxation and Legal Studies in Business adopts the six general learning goals for all M.B.A. students in the Zarb School of Business and sets forth the following additional learning goals for the M.B.A. in Accounting.

Learning Goals for the M.B.A. Programs in Accounting   (Approved by the Department of Accounting, Taxation and Legal Studies in Business on October 31, 2007.)

Learning Goal: Students will have a broad exposure to the principle areas of accounting.

Specific Objectives

1.  
   1. Students will be able to identify the international accounting and auditing issues currently facing multinational business organizations.
   2. Students will be able to critically examine relationships between accounting and other business areas including economics, law, manufacturing, etc.
   3. Students will demonstrate an understanding of the impact of taxes on business decisions.
   4. Students will demonstrate an understanding of the auditing process and the role of internal and external auditing in an organization, including the ethical, social, economic and political forces that have influenced the philosophy and conceptual foundations of auditing.

The Department of Accounting, Taxation and Legal Studies in Business adopts the six general learning goals for all M.B.A. students in the Zarb School of Business and sets forth the following additional learning goal for the M.B.A. in Taxation program:

Learning Goal: Functional Knowledge

Students will be able to demonstrate substantial knowledge of various tax laws, cases, rulings, regulations, and other government pronouncements, collectively referred to as “the authority.”

Specific Objectives:

1. Cite the appropriate authority relating to a specific issue.
2. Understand how to apply “the authority” to a specific issue and the relative weight of each authority.
3. Analyze “the authority” and how it relates to a specific issue