The MAIS is a full-time program that prepares students for careers in professional accounting or consulting.
Master's Degrees in Accountancy in the Tempe USA. The MAIS is a full-time program that prepares students for careers in professional accounting or consulting. Students will be able to choose courses from one of two academic tracks within the MAIS degree. Both tracks will include a core set of courses required of all students enrolled in graduate programs within the School of Accountancy. These courses include but are not limited to: Taxes and Business Strategy, Performance Measurement of Emerging Business Models, and Shareholder Value Creation. Students choosing the Information Systems track will then take additional coursework which may include Enterprise Solutions in the Connected Economy, Computer Security, Knowledge Management, and Business Process Modeling. Students choosing the Traditional Accounting track will take additional coursework which may include Advanced Audit, Not-for-Profit Accounting, Taxation of Corporations and Shareholders, and Computer Security. Students will be asked to select their preferred academic track before the program begins.The MAIS program is a ten course, 30 credit-hour program spanning one academic year. It is a full-time, day time program which begins in August only. Students graduate the following May.The following is a select list of courses in the MAIS degree. Courses are subject to change and the specific program of 10 courses will be determined by the School as appropriate for each of the degree programs.* Advanced Auditing & other Assurance ServicesThe course builds on the skills obtained in the beginning auditing (assurance) course. The primary goal is to further develop student ability to understand and apply audit planning, evidence and reporting procedures.*Computer SecurityUnderstanding and design of a comprehensive enterprise information security policy. Topics include design of a security policy, firewalls, intrusion detection and prevention systems, VPNs, encryption, and backup/disaster recovery.* Project ManagementIn this course, students learn project management skills & techniques. The focus will be on understanding project management lifecycles, practicing project management/consulting skills, tools and techniques, analyzing common project failure factors. This course will relate course content to a “real life” Accountancy and Information Systems orientation.* Information Management This course describes how an organization manages systems that provides the information it needs to remain competitive. Information management processes are organized around the COSO enterprise risk management framework. Students learn how organizations align information technology (IT) with business strategy, identify the risks that threaten system reliability, design control procedures to address those risks, and develop internal processes for monitoring and maintaining strategic alignment and control effectiveness.* Intelligent Decision Systems and Knowledge ManagementThe course will focus on deriving decisional value by using new orientations to data that are afforded by state-of-the-art Online Analytical Processing Systems (OLAP) and Data Warehousing technology. The emphasis would be on retrieval and dissemination of decision supporting data by applying Relational-OLAP, Multidimensional-OLAP, and Web based-OLAP to Enterprise wide data. These concepts will then be further enhanced by applications of Data Mining tools and techniques to further enhance the utility of the organizational information for strategic and tactical decision making. Students will also be given exposure to collaborative computing environments and experience its implications for managerial decision making.* Governmental AccountingState and local government accounting is the primary focus of this course, with some coverage of federal government accounting practices. First part of the course covers the conceptual differences between private and public sector accounting, such as budgetary accounting difference between financial flow of funds and economic flow of funds new requirements under Statement 34 will be considered within the context of the new financial statements and their reconciliation with fund accounts. The second part of the course will explore fund accounting and the uniqueness of each individual fund type (General Fund, Proprietary Funds, Capital Funds, and Fiduciary Funds). The third section of the course will look at the Yellow Book and other audit requirements for state and local governments. The course will end with a look at new and potential future standards of GASB such as OPEBs, and international governmental accounting standards.* Performance Measurement of Emerging Business ModelsThis course provides a framework that addresses issues related to performance measurement in organizations. Focus of discussions is on the significance of proper linkages and fitness among the organization’s strategic goals, its management control system (MCS) and the function of human resources management (HRM).A theoretical and conceptual framework on incentive/compensation, human resource management and management control will be offered during the first module of the class. The course will close with discussions on the system aspect and implications of designing an enterprise-wide integrated performance measurement (ERP).* Shareholder Value Creation & Financial Statement AnalysisThis course examines the role of financial statements and non-financial indicators in providing valuation information useful to managers and financial markets. Modules explore the competitive positioning of companies within industries and strategies used to optimize competitive position, the interrelation of competitive strategy and financial statements, and procedures used by analysts in valuing companies.* Taxation of Corporations and ShareholdersThis course is designed to make you familiar with the tax consequences, to both corporations and their shareholders, of the life cycle of a corporation. Areas covered include choice of entity, corporate formations, operations, distributions and liquidations, as well as corporate acquisitions and reorganizations* Taxes and Business StrategyThis course focuses on the importance of tax considerations in business decision-making and provides an appreciation of the pervasive role of taxes in these settings. The main objective of this course is to provide you with knowledge of the fundamental principles that underlie all tax planning strategies in making such decisions. These principles draw on basic concepts of corporate finance and microeconomics and integrate these concepts with the tax laws. Through this integration, the course provides a framework for understanding how taxes affect business decision-making. This framework can serve as a basic toolkit to identify and evaluate tax planning opportunities. To illustrate the value of this framework, we will apply it to settings most value-added to both personal and business decisions, such as compensation, structuring the firm and raising capital, and mergers and acquisitions. The ultimate goal of the course is to provide a new approach to thinking about taxes (indeed, all forms of government intervention) that will be valuable even as laws and governments.* Research and Advanced AccountingThe course is designed to apply the technical knowledge of accounting theory and principles developed in other academic courses through the use of “real life” case studies, where such knowledge and professional judgment is applied in resolving advanced accounting problems and issues. This should result in developing analytical and research capabilities through case analysis and communication and interpersonal skills through written and oral presentations.* Special TopicsThis course covers topics that are not covered in depth in other courses but are important in your career. Some of the topics are technical in nature related to tax, accounting or information systems. Others address business (and life) skills that everyone needs, such as negotiation skills. The classes are taught by the faculty and by guest lecturers with specific expertise in the topics being presented.