Accounting MBA Online - Wayne State College Nebraska

Accounting MBA program overview

Convenient, affordable, and fully accredited, the MBA with Accounting focus at Wayne State College will take you to the next level in business knowledge and your accounting career. Based on a solid core of graduate-level business topics, the Accounting focus also provides a deeper dive into the accounting world, covering accounting data analysis, fraud examination, governmental and nonprofit accounting and auditing, and an overview of federal tax accounting topics.

Licensure information: Wayne State College’s MBA with Accounting focus program is considered a pre-licensure program. It does not include all of the educational requirements necessary to become a Certified Public Accountant (CPA). The courses in this program may be used in combination with other degree programs or individual courses to meet CPA licensing requirements.

Student learning outcomes for the MBA program:

Utilize core concepts to make informed business decisions. The core areas include marketing, management, finance, accounting, and strategic integration.
Apply business-related methods and tools to formulate management decision alternatives.
Construct and present effective business communications to reach diverse audiences.
Create a cohesive team environment by building on contributions of members to accomplish a team goal.

Download Program Handbook (PDF) View program courses

Accounting MBA online program of study

Students must complete the MBA core and accounting focus area courses. Additionally, students must have satisfactory knowledge covering business topics in the Common Body of Knowledge (CBK). For the Accounting focus, some specific course prerequisites are also required. For more information about fulfilling CBKs and prerequisites, please review the MBA program admission requirements.

A total of 36 credit hours are needed to graduate with this degree. Up to 9 credit hours may be transferred in from another regionally accredited graduate institution (subject to evaluation by the dean of the School of Business and Technology). Only transfer credit with a B grade or better is accepted. A B- is not acceptable.

MBA core courses (24 credits)

Credits: 3
Description: A study of financial decision making in the firm; development of a decision-making framework for determining the most efficient allocation of resources within the firm; emphasis placed on the analysis of capital investment projects, long-term sources of funds, and short-term financing problems.
Prerequisite: CBK Accounting, CBK Business Finance
Credits: 3
Description: Application of principles of communication to the managerial setting. The course investigates the influence of organizational climate, manager’s style, and use of motivation on the communication process. Communication strategies appropriate to business reports, speeches, interviews, and conferences are explored along with emphasis on managerial problems with employee communication and conflict management. The course includes a focus on methods of analyzing and resolving communication problems.
Credits: 3
Description: Underlying structure of quantitative business decisions and their solution. The course emphasizes problem recognition, formulation, and analysis, using software to perform necessary calculations. Topics may include linear programming, goal programming, simulation, queuing, and other MS/OR techniques.
Prerequisite: CBK Statistics
Credits: 3
Description: Application of microeconomic theories in private and public managerial decision-making including an analysis of market structure and its effect on price and output determination. The course incorporates a global perspective and estimation of econometric models for business, government, and non-profit organizations.
Prerequisite: CBK Economics
Credits: 3
Description: An examination of management uses of accounting data with particular reference to decision-oriented cost classification, methods of cost estimation, data appropriate for decision models, standards and controls, and special problems.
Prerequisite: CBK Accounting
Credits: 3
Description: A study of concepts useful in understanding marketing systems and buyer behavior and developing skills in making marketing decisions. Topics include marketing strategy, decision models, market segmentation, promotional strategy, and product management.
Credits: 3
Description: Examination and analysis of the organization as a social system and the impact of its various components on work attitudes and behavior; topics include the development of organizational structures, organizational effectiveness, decision-making and policy formulation, leadership, and change.
Credits: 3
Description: Analysis of policy formulation and implementation from a company-wide standpoint; emphasis on integration of knowledge and approaches across functional areas; both endogenous and exogenous factors that affect company policies; and the role of the firm in society.
Prerequisites: All CBK courses and/or foundation courses and satisfactory completion of 24 credit hours in the MBA program or approval of MBA director.

Accounting focus area courses (12 credits)

In addition to our standard Common Body of Knowledge (CBK) requirements for the MBA program, students pursuing the Accounting focus must have satisfactory knowledge of intermediate-level accounting by having completed the following courses, or their equivalents.
- Intermediate Accounting I, or BUS 347 External Financial Reporting (WSC)
- Intermediate Accounting II, or BUS 348 External Financial Reporting Standard (WSC)
Learn more about the CBK requirements for our MBA program.
Credit hours: 3
Description: Exploration of techniques applied to accounting data and big data to provide insights regarding key performance indicators, financial statement forecasting, business valuation, earnings management detection, and fraud detection.
Credits: 3
Description: Focuses on developing understanding of the types of fraud and why people commit fraud, preventing fraud, detecting fraud, conducting a fraud investigation, and the forensic accounting aspects of the litigation and recovery process.
Credits: 3
Description: A study of the accounting and auditing standards utilized for government and nonprofit organizations. Coverage includes state and local government units, nonprofit organizations, colleges and universities, health care organizations, voluntary health and welfare organizations, and governmental auditing standards.
Credits: 3
Description: General overview of income tax laws as they relate to partnerships, corporations, fiduciaries, estates and trusts, gifts, and tax research and planning.

Graduate spotlight: Scott Kruger, MBA '23

Scott Kruger says he had time on his hands during the Covid pandemic and made the decision to pursue his MBA. Since he was at home much of the time, he decided it was a good chance to get his master’s degree. He says it was something he was able to do while working and studying for his CPA exams, noting that it was manageable and challenging at the same time.