An MBA in Accounting helps students acquire the skills to measure and communicate an organization's economic activities. Accounting is the formal system of collecting, organizing, and reporting the financial data used to make economic decisions. Interpreting the data sheds light on current financial status and liquidity, as well as past profitability and funds-generating capability. Its users include corporate shareholders, lenders, management, employees, research organizations, and taxing and regulatory agencies.
Many different types of economic decisions require accounting data. One major use of accounting data is to inform outsiders (interested people who do not have direct access to corporate records) of the firm's economic status and progress. By contrast, the firm's management requires data that will aid in controlling operations and evaluating performance. Outside agencies often collect accounting data for tax collection and other social and economic policy purposes.
Many MBA programs also allow interested students to take the required courses toward certification as a CA (chartered accountant) or CMA (chartered management accountant). However, as the specific course requirements for these certificates vary from province to province, and usually exceed the minimum requirements of an MBA in Accounting, students who seek professional certification should seek the advice of an advisor as early as possible to plan their programs.
Students graduate with an MBA specialization in Accounting.
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