Program: Flex, M.P.A. - Georgia State University

Apr 07, 2025

2020-2021 Graduate Catalog

Galen Sevcik, Program Director, 404-413-7231, gsevcik@gsu.edu

The Flexible Master of Professional Accountancy (Flex MPA) program is flexible in that students may take up to five years to complete the program and may choose which courses to take each semester. The objective of the Flexible MPA program is to prepare students for professional careers in accounting. More specifically, the objective of the Flexible MPA programs is to develop skills needed to excel in a professional path toward a leadership position in the practice of accountancy. The Flexible MPA program uses the student’s previously acquired undergraduate skills to focus on developing advanced technical and analytical skills in accounting. The primary objectives are for students to develop and integrate: (1) skills for analyzing organizational performance systems that incorporate global and ethical dimensions; (2) skills in financial reporting; (3) assurance skills; (4) skills for collaborative work in teams; and (5) communication and technology skills. Typically, graduates of this program will find professional accounting positions in public accounting firms and in business and governmental organizations that have a need for graduates with greater depth and breadth in the discipline of accounting than is generally available in graduates with a B.B.A. or M.B.A. in accounting.

Admissions

The application procedures and admission criteria are given in the “Master’s Admissions” section of this chapter. It is assumed that a person entering the fifth (graduate) year of the professional accounting program will have or will acquire the equivalent of the preparation offered in the four years of Georgia State’s B.B.A. program in accounting.

An accepted applicant, who at the time of admission to the Flexible MPA program, has not completed the foundation and prerequisite courses must complete these requirements in a manner approved by the faculty adviser and the director of master’s admissions.

Degree Requirements

Regulations for the Degree

The regulations, policies, and procedures given in the “Master’s Enrollment” and “Master’s Programs” sections of this chapter apply to the Flexible MPA program. A maximum of six semester hours of transfer credit is permitted in this 30-hour program. The course requirements for the Flexible MPA degree and the format of the program follow.

Foundation and Prerequisite Courses

Consult the Course Descriptions chapter of the Georgia State University Undergraduate Catalog for prerequisites to the undergraduate courses listed below. This catalog is available on the web at catalog.gsu.edu. The courses in this section are in addition to the 30 hours required for the degree. They are assigned as part of the admissions process based on a review of each student’s transcripts. They can be exempted if equivalent coursework has been previously completed with minimum grades of C-.

Graduate students who receive a grade lower than a grade of C- in any undergraduate accounting course may repeat that course but may not enroll in any other accounting course until a grade of C- or higher is earned in that course Flexible MPA students who have undergraduate accounting courses required and who have financial aid should refer to “Courses Eligible to Count Toward Graduate Students’ Financial Aid” before registering for the first time with graduate status.

Accounting

ACCT 2101 and
ACCT 2102
or
MBA 8025 - Financial Statement Analysis 3 Hours and
MBA 8115 - Managerial Accounting and Control Systems 1.5 Hours
ACCT 4111
ACCT 4112
ACCT 4113
ACCT 4210
ACCT 4310
ACCT 4510 and
ACCT 4610

Behavioral Science

MBA 8165 - Leadership and Organizational Behavior 3 Hours
or
MGS 3400 - Management Principles

Programming

Visual BASIC or C/C++ (CIS 3260): required if ACCT 8630 - Information Technology Auditing is taken as an elective.

Economics

Both

ECON 2105 - Macroeconomic Principles
ECON 2106 - Microeconomic Principles

Mathematics

MATH 1111 - College algebra
MATH 1220 - Calculus
or
MATH 2420 - Discrete Math. Math 2420 has precalculus as the minimum prerequisite.

Statistics

MATH 1070 - Elementary Statistics

Management Science

MGS 3100

Finance

FI 3300 - Corporate Finance Principles.

Course Requirements

Other RCB elective coursework as approved by the Flexible MPA program graduate academic advisor. Note that MBA 8025 and MBA 8115 are not allowed as electives for the Flexible MPA program.

MBA 8025 - Financial Statement Analysis 3 Hours
MBA 8115 - Managerial Accounting and Control Systems 1.5 Hours

Required Courses (18 Hours)

ACCT 8120 - Advanced Federal Taxation 3 Hours
ACCT 8130 - Advanced Accounting Topics 3 Hours
ACCT 8310 - Advanced Management Accounting Systems 3 Hours
ACCT 8610 - Advanced Topics in Assurance Services 3 Hours
ACCT 8700 - Financial Statement and Business Analysis 3 Hours
ACCT 8740 - Seminar on Internal Auditing 3 Hours

Electives in the Specialization (12 Hours)

Select up to two 8000-level ACCT classes.

Electives Outside of Accounting

Subject to approval, select two to four electives outside of accounting among the following:

CIS 8085 - Information and Information Systems Security Risk Management 3 Hours
CIS 8630 - Business Computer Forensics and Incident Response 3 Hours
FI 8000 - Valuation of Financial Assets 3 Hours
FI 8320 - Corporate Financial Strategy 3 Hours
HA 8160 - Introduction to the Health Care System 3 Hours
HA 8190 - Health Policy and Ethics 3 Hours
HA 8550 - Healthcare Planning and Financial Management 3 Hours
MBA 8000 - Managing in the Global Economy 3 Hours
MBA 8015 - Strategic Business Communication 3 Hours
MBA 8030 - Legal Environment: Ethics and Corporate Governance 3 Hours
MBA 8040 - Data Driven Decision Making 3 Hours
MBA 8135 - Corporate Finance 3 Hours
MGS 8040 - Data Mining 3 Hours
MSA 8040 - Data Management for Analytics 3 Hours
RMI 8050 - Risk Management Modeling 3 Hours

Advisement/Course Selection

The Flexible MPA program graduate academic adviser is available to students for consultation and guidance as needed. Students are encouraged to contact the graduate academic adviser and schedule an appointment for advisement as needed. Progress toward the degree, including clearance for graduation, will be determined by the Office of Graduate Student Services by comparing courses taken by the student with the foundation courses assigned at admission and the degree requirements stated above. It is the responsibility of the students to monitor their progress toward the degree and to determine if they have met all the requirements of the degree.

The School of Accountancy Requirements

The School of Accountancy requires strict adherence to the prerequisites listed for each of its courses (see the Course Descriptions chapter of this catalog). Students enrolled in accounting or taxation courses without having completed the stated prerequisites with minimum grades of C will be required to withdraw from the course. Please contact the School of Accountancy before registration if you have questions about course prerequisites.

Time Limit

The time limit for completing the Flexible MPA program is five years from the first semester a course in the program.