Master of Science in Accountancy

academic policies

The Dean of the College decides all matters concerning academic regulations and policies. Decisions will be made on the advice and recommendations of the Committee of Academic Performance.

Learning Objectives

 Communication

Students communicate effectively and professionally, both orally and in writing.

Critical thinking - general 

General: Students clarify, frame, challenge, and synthesize ideas and information.

Managing change: Students recognize and respond to the impact of economic, social, and ecological change on people organizations, technology, and the environment.

Ethics/Professionalism 

Students apply general and professional ethical frameworks and principles to business and accounting issues and decisions.

Global issues 

Students incorporate cross-border cultures, information, regulation, risks, and opportunities into business and accounting decisions.

Problem solving  

General: Students recognize accounting or business problems, gather and weigh relevant information, consider and evaluate alternatives, and reach and articulate informed solutions.

Project management: Students manage projects from concept to outcome.

Integration: Students integrate concepts that influence business decisions.

Research

Students explain various regulators and rule making processes, identify and clarify accounting issues, effectively search the appropriate authoritative literature, interpret the literature, and explain the best alternative.

Teamwork

Students work collaboratively in teams, task forces, and committees. Students are inclusive and considerate of cross-cultural differences.

 Technology 

Students select effectively, and use efficiently, information, communication, or other technologies to analyze data and/or communicate findings.

Interpretation and application

Students effectively interpret and apply the authoritative literature in financial reporting/assurance services or tax services. The authoritative literature includes fundamental concepts, measurement methods, and application rules regarding the concepts and methods.

Analysis

Students gather, evaluate, and use accounting information to form strategies and reach business decisions.

Validation 

Students understand and explain the rules and methodologies for corroborating information and processes.

Grading Guidelines

The Notre Dame MSA program honors a grading policy.  The grade point average for all courses should fall in the established range of 3.3 to 3.6.  

Grading System

A student’s work in each course is graded as follows:

Grade Point Value
A 4.0
A- 3.667
B+ 3.333
B 3.0
B- 2.667
C+ 2.333
C 2.0
C- 1.667
F 0.0
X 0.0
I 0.0 Incomplete
W Discontinued with permission
(excluded from academic avg.)

A student may be dismissed from the program if in any one semester his or her grade-point average falls below 2.6. Students must maintain a cumulative grade-point average of 3.0 prior to having their scholarships renewed from semester to semester.

Graduation Honors

All students must have a cumulative grade-point average of 3.0 to graduate.

Designation Grade-Point Average
Summa cum Laude 4.0
Magna cum Laude 3.8
Cum Laude 3.6