Executive Master Program
The Executive Master of Accounting (EMA) degree is required for students with a minimum of four years of work experience. The program consists of thirty-three credit hours plus the completion of a master's thesis. The required courses are the same as the MA program. Basically the program allows students to choose from a wide range of business subjects involving analysis, planning, management, and reporting. The EMA program endeavors to establish in each graduate a potential for career advancement into the highest levels of professional accounting and management.
The Doctor of Philosophy (Ph.D.) in Accounting program at NTPU trains researchers to investigate the variety of accounting issues. The program emphasizes a thorough understanding of the theoretical foundations and methodological approaches utilized by our doctoral students. Students are required to develop a command of research methods and philosophy of science to be capable of publishing high-quality research and of teaching at prestigious universities.
Upon enrollment, students have to map out the Study Plan describing how the student's educational interests and objectives will be pursued in the Ph.D. program. All Study Plans must contain the required courses and electives of at least forty credit hours. Each student's Study Plan must be approved by the Committee on Doctoral Studies in the first year of enrollment. All coursework and required comprehensive evaluations must be completed within five years of matriculation. On the dissertation stage, students should demonstrate the ability to apply the theoretical and practical knowledge and analytic methods to the resolution of a research problem. It is also noteworthy that students must meet the Research Presentation/Publication Requirements before they formally receive the doctoral degree.
The Bachelor of Accountancy (BA) program is a 140 credit-hour undergraduate program. Emphasis is placed on preparation, analysis and assurance of financial reporting as well as planning and management of business enterprises. It also prepares students for future accountancy graduate work. To further expand and enrich competence in today's dynamic business environment, each student is required to select at least fifteen credit hours in the following fields as his/her secondary area of specialty: electronic commerce, taxation and law, finance, and information management. Currently, the day-time program of the BA degree are for full-time students while the night division program are for people working full-time who want to pursue their studies at a slower rate of about five years.
The Master of Accountancy (MA) prepares gradates for careers in public accounting, industry and government. The objectives of the program include developing the sound theoretical, technical, and analytical skills necessary to succeed in the accounting profession. As students are also trained research methods and seminars on various accounting theories, some graduates select to pursue the doctoral program.
The MA program consists of forty-two credit hours plus the completion of a master's thesis. The following four courses are required of all students: Advanced Accounting Theory, Advanced Management Accounting, Advanced Auditing, and Research Methods. Students have the opportunities to study accounting in greater depth than is typically provided in an undergraduate accounting.