Master of Science (M.S.) Major in Accounting and Information Technology

ACC 5315. Selected Topics in Financial Accounting.

This course examines specialized financial accounting topics in financial reporting, including pensions and post-retirement benefits, deferred taxes, derivatives, share-based payments, and interim and segment reporting. It focuses on the application and analysis of accounting standards relevant to these areas and includes content aligned with the Financial Accounting and Reporting section of the CPA Exam. The course emphasizes interpretation of authoritative guidance and analysis of complex financial reporting issues encountered in auditing, taxation, and corporate accounting contexts. Prerequisite: ACC 3314 with a grade of “C” or better.

ACC 5316. Advanced Accounting.

This course provides an advanced study of accounting for business combinations and consolidated financial statements, with an emphasis on complex accounting issues encountered in practice. Students will learn to prepare consolidated financial statements. Topics may include mergers, acquisitions, foreign currency transactions, partnerships, segment and interim reporting, SEC reporting, and other advanced reporting matters. Students consult authoritative guidance and evaluate alternative accounting treatments to interpret financial reporting issues, support judgment, and communicate recommendations in a clear and professional manner. Prerequisite: ACC 3313 with a grade of “B” or better.

ACC 5320. Auditing.

This course provides an advanced study of auditing with emphasis on complex judgment, professional responsibilities, and emerging issues in practice. Students examine challenging audit areas identified by regulators, evaluate threats to professional judgment and decision-making, and consider the auditor’s ethical and legal responsibilities to business and society. The course also explores the use of data analytics in audit procedures and develops the ability to research, analyze, and communicate current auditing and regulatory issues in written and oral formats. Content aligns with topics included in the Auditing section of the CPA Exam. Prerequisite: ACC 4313 and ACC 3314 with a grade of "B" or better.

ACC 5323. Accounting Data Analytics.

This course examines the concepts, methods, and practical issues involved in applying data analytics to accounting problems. Topics include data cleaning, transformation, analysis, visualization, and interpretation of complex datasets. The course incorporates the use of software tools and applied exercises to analyze data in various accounting contexts. It also includes statistical analysis techniques and methods for communicating analytical approaches, results, and implications relevant to accounting and business decision-making. Prerequisite: ACC 3313 with a grade of "C" or better.

ACC 5340. Individual Income Tax.

A study of the tax concepts and issues involved in an individual’s employment and personal life, and in sole proprietorships, property transactions, tax administration and tax practice. Regulatory and ethical issues are incorporated into the discussion. Students cannot receive credit for ACC 5340 towards any master's degree in the McCoy College of Business if they have already taken and received credit for ACC 3308 or a course equivalent to ACC 3308 (taken at another institution). Prerequisite: ACC 3313 with a grade of “B” or better.

ACC 5350. Professional Accounting Research.

This course focuses on methods used to research, analyze, and resolve complex accounting issues using generally accepted accounting principles and authoritative professional guidance. Emphasis is placed on identifying relevant accounting literature, conducting research using the Financial Accounting Standards Board Accounting Standards Codification, and documenting supported conclusions. The course includes communication of accounting research findings and the integration of conceptual accounting theory and technical knowledge in the analysis of case-based accounting problems. Prerequisite: ACC 3314 with a grade of “B” or better.

ACC 5352. Financial Statement Reporting and Analysis.

This course examines the principles and practices of financial statement reporting and analysis. It covers methods used to analyze and interpret financial reports for assessing firm performance. Topics include the structure, meaning, and limitations of financial statements, as well as analytical frameworks used to evaluate historical and current financial and non-financial information. The course also addresses forecasting techniques and the communication of financial analysis results in business contexts such as investment and lending decisions. Prerequisite: ACC 3305 or ACC 5361 either with a grade of "B" or better.

ACC 5355. IT Auditing.

This course examines contemporary IT audit practices with an emphasis on planning, collecting, and evaluating evidence related to the strategic, operational, and compliance objectives of information systems. Topics include system governance, risk management, internal controls, data integrity, and operational effectiveness. The course addresses the application of professional audit standards and methodologies used to evaluate information systems and related controls within organizational environments. Prerequisite: ACC 3305 with a grade of "B" or better.

ACC 5357. Regulation and Professionalism.

This course advances knowledge of taxation, business law, and regulatory issues relevant to the accounting profession. Emphasis is placed on expanding federal taxation concepts introduced in prior coursework. Topics include professional and legal responsibilities of accountants, commercial law, and the legal structure of business entities. The course also addresses current developments and changes in regulatory and tax environments, including compliance requirements, reporting obligations, and emerging policy considerations affecting accounting practice and professional decision-making in the current global environment. Prerequisites: ACC 3313 and [ACC 4328 or ACC 3308] both with a grade of "B" or better. Corequisite: ACC 5366 with a grade of a "B" or better.

ACC 5358. Exploring Accounting Oversight in Washington, D.C..

This course provides an immersive learning experience in the heart of Washington, D.C. The course bridges classroom theory with real-world practice by helping students understand how accounting, auditing, tax, and financial reporting are shaped through oversight, enforcement, and standard-setting. The course centers on guided visits and discussions with professionals at key institutions in D.C. that influence the accounting profession. By connecting these experiences to course concepts, students develop professional judgment, strengthen communication skills, and expand their awareness of the large variety of career paths available in the accounting industry. Prerequisite: ACC 4313 with a grade of "C" or better.

ACC 5361. Accounting Analysis for Managerial Decision Making.

This course introduces the principles and techniques of managerial accounting used to support planning, control, and decision-making in organizations. Students perform different cost accumulation and cost assignment methods, including job, process, and standard costing. They learn to distinguish direct and indirect costs. They perform cost-volume-profit analysis, budgeting, and performance measurement through tools such as the balanced scorecard. Emphasis is placed on critical thinking, ethical considerations, and the clear communication of accounting information for effective managerial decision-making in a business environment.

ACC 5362. Cost and Managerial Accounting Theory.

This course examines advanced managerial accounting concepts used to generate, analyze, and interpret information for internal decision-making. The course emphasizes cost behavior, cost system design, performance measurement, and the strategic use of accounting information in planning and control. It also incorporates behavioral aspects associated with management control systems. Students evaluate how managerial accounting supports operational, tactical, and strategic decisions across organizations and functional areas. Emphasis is placed on analyzing business cases and using strategic cost management concepts to develop actionable recommendations. Prerequisite: ACC 3365 or ACC 5361 either with a grade of “B” or better.

ACC 5366. Business Entity Taxation.

This course provides an advanced study of federal income taxation for business entities, with emphasis on C corporations, partnerships, and S corporations. Students analyze the tax consequences of entity formation, operations, restructuring, and liquidation through application of the Internal Revenue Code, Treasury Regulations, judicial decisions, and IRS administrative guidance. The course develops advanced tax research skills, professional written communication, and the ability to integrate tax authority, policy considerations, and ethical judgment in resolving complex business entity tax issues and advising clients. Prerequisite: ACC 3313 and [ACC 4328 or ACC 3308] both with grades of "B" or better.

ACC 5369. Special Studies in Accounting.

This course provides an independent study focused on directed research in selected accounting topics. It examines the development of accounting thought and its application to advanced tax issues, international accounting standards, professional ethics, and key concepts in managerial and financial accounting. The course deepens students’ understanding of how theoretical perspectives and specialized research strengthen analytical reasoning, support sound professional judgment, and enhance the ability to address complex accounting issues in organizational contexts. Prerequisite: Instructor approval.

ACC 5370. Internship in Accounting.

This course provides an immersive introduction to professional accounting practice by engaging students in real‑world work environments across public, industry, or governmental settings. Students explore the application of accounting principles, reporting standards, and ethical frameworks central to the profession, gaining insight into the competencies expected of Certified Public Accountants (CPAs). The experience highlights the relevance of regulations and professional expectations set by the Texas State Board of Public Accountancy (TSBPA), strengthening students’ understanding of how technical knowledge, professional judgment, and regulatory compliance shape high‑quality accounting practice. Students taking ACC 5370 for credit may not take ACC 5680 for credit. Prerequisite: Instructor approval.

ACC 5372. Tax Research.

This course provides an examination of the sources of tax authority, which include its primary sources (legislative, judicial, and administrative), as well as secondary sources. This course develops advanced skills in federal tax research, analysis, and professional communication. Students learn to identify relevant facts and issues, locate and interpret authoritative tax law sources, and evaluate the authority and relevance of statutes, legislative history, administrative guidance, judicial decisions, and secondary materials. Emphasis is placed on the effective use of electronic tax research tools, synthesis of academic and professional literature, preparation of persuasive written tax memoranda and professional communications, and ethical judgment in tax practice. Prerequisite: ACC 4328 or ACC 3308 with a grade of "B" or better. Corequisite: ACC 3314 with a grade of "B" or better.

ACC 5373. Fraud Examination.

This course provides a graduate-level introduction to fraud examination with emphasis on occupational fraud, fraud prevention, fraud detection, and fraud investigation. Students study why perpetrators commit fraud, the characteristics of common fraud and corruption schemes, and the internal controls used to deter misconduct. The course also addresses methods for detecting fraud, including selected cyber-security issues, as well as interviewing techniques, evidentiary considerations, and documentary requirements. Students develop skills in preparing professional reports for fraud examination and litigation support contexts. Prerequisite: ACC 3305 or ACC 3313 with a grade of "B" or better.

ACC 5375. Business Information Consulting.

This course examines principles and concepts of accounting consulting through the analysis and presentation of case studies addressing current issues and emerging trends in accounting and information technology. Students gain real-world experience with client‑focused case work that requires the development of professional deliverables. Students evaluate complex organizational challenges, develop data‑driven recommendations, and refine professional judgment aligned with the consulting practices of accounting firms. Emphasis is placed on integrating technical expertise, critical thinking, and strategic communication to prepare students for advisory roles supporting clients in dynamic business environments. Prerequisite: ACC 3305 with a "B" or better.

ACC 5377. Partnership Taxation.

This course provides an advanced study of partnership taxation under Subchapter K of the Internal Revenue Code. Students analyze complex issues involving partnership formation, allocations, distributions, basis adjustments, and transactions between partners and partnerships. Emphasis is placed on interpreting and applying primary and secondary tax authorities, conducting graduate-level tax research, and evaluating tax planning strategies in light of policy, compliance, and professional standards. The course also develops students’ ability to communicate well-reasoned analyses and exercise ethical professional judgment in advising clients. Life-cycle analysis and tax planning considerations are emphasized. Prerequisite: ACC 4328 or ACC 3308 or ACC 5366 with a grade of "B" or better.

ACC 5378. Tax Practice, Procedures, Audits and Controversy.

This course provides an advanced study of tax practice and procedure in the federal income tax system. Students examine return filing requirements, audits, appeals, collections, and litigation, with emphasis on the tax professional’s advisory and advocacy roles. The course considers voluntary compliance, taxpayer and practitioner rights and responsibilities, penalties, and procedural rules governing interactions with taxing authorities. Students develop the ability to analyze authoritative guidance and tax literature, formulate defensible procedural strategies, and communicate ethical, professional recommendations in written and oral form. Prerequisites: ACC 3314 and [ACC 4328 or ACC 3308] both with a grade of "B" or better.

ACC 5389. Corporate Governance and Ethics.

This course examines ethics and corporate governance with emphasis on issues affecting professional accountants and the profession’s core values of integrity, objectivity, and independence. Focus is placed on analysis of public interest considerations, professional skepticism, and the role of governance in maintaining accountability and trust. The course also provides an in-depth study of ethics rules issued by professional and regulatory bodies. Students apply ethical analysis to case studies in accounting and business to identify feasible courses of action, determine stakeholder impacts, and develop oral and written reports. This course was approved by the Texas State Board of Public Accountants as a requirement for licensure as Certified Public Accountants. Prerequisite: ACC 3313 with a grade of "B" or better. Corequisite: ACC 4313 with a grade of "C" or better.

ACC 5680. Internship in Accounting.

This course provides an immersive introduction to professional accounting practice by engaging students in real‑world work environments across public, industry, or governmental settings. Students explore the application of accounting principles, reporting standards, and ethical frameworks central to the profession, gaining insight into the competencies expected of Certified Public Accountants (CPAs). The experience highlights the relevance of regulations and professional expectations set by the Texas State Board of Public Accountancy (TSBPA), strengthening students’ understanding of how technical knowledge, professional judgment, and regulatory compliance shape high‑quality accounting practice. Students taking ACC 5370 for credit may not take ACC 5680 for credit. Prerequisite: Instructor approval.

ISAN 5199B. Thesis.

This course provides ongoing enrollment for graduate students completing a thesis as part of the master’s degree program. Students conduct approved independent research under faculty supervision, complete data collection and analysis, and prepare the written thesis document. Enrollment in this course reflects progress toward completion of the thesis. No thesis credit is awarded until the thesis is completed, approved, and submitted for binding. The course is graded based on a credit (CR), progress (PR), or no credit (F) and may be repeated as necessary.

ISAN 5240. Executive Insights through Advanced Analytics.

This course equips executives with the essential tools and concepts in business analytics to make data-driven decisions. Focused on practical applications, it covers descriptive, predictive, and prescriptive analytics, and application to managerial cost and revenue management. Through hands-on learning, case studies, and real-world examples, participants will gain the skills to interpret data, apply analytics models, and integrate AI into strategic decision-making.

ISAN 5299B. Thesis.

This course provides ongoing enrollment for graduate students completing a thesis as part of the master’s degree program. Students conduct approved independent research under faculty supervision, complete data collection and analysis, and prepare the written thesis document. Enrollment in this course reflects progress toward completion of the thesis. No thesis credit is awarded until the thesis is completed, approved, and submitted for binding. The course is graded based on a credit (CR), progress (PR), or no credit (F) and may be repeated as necessary.

ISAN 5318. Artificial Intelligence in Digital Economy.

This course provides an understanding of the issues in managing organizations' artificial intelligence (AI) and information assets. The course examines users' issues and challenges within the Information Technology management arena as part of a firm's business and AI strategy. The course provides frameworks and management principles that current or aspiring managers can employ with the challenges of implementing rapidly advancing AI technology. Through real-world case studies, students are empowered to effectively leverage AI to drive innovation, enhance decision-making, and automate business operations. Prerequisite: B A 5351 with a grade of "C" or better.

ISAN 5355. Database Management Systems.

This course explores the concepts, principles, issues, and techniques for managing data resources using database management systems. Topics include techniques for analysis, design, and development of database systems, creating and using logical data models, database query languages, and procedures for evaluating management software. Students will develop a management information system.

ISAN 5357. Computing for Data Analytics.

This course introduces programming for data analytics using the Python language. Students develop programs to manage data structures, perform data manipulation and cleaning tasks, and implement foundational software development techniques. The course examines methods for transforming raw datasets into structured information suitable for analysis, visualization, and reporting. Topics include variables, control structures, functions, file processing, and the use of programming libraries relevant to data analytics. Through hands-on exercises, students apply programming concepts to data-oriented and business-related problems.

ISAN 5358. Agile Project Management For Business Professionals.

This course provides an in-depth study of the project management body of knowledge as applied to Information Technology, emphasizing Agile methodologies and the processes of managing scope, costs, schedules, quality, and risks. Topics Include program management, system planning and design methodologies, material & capacity requirements, human, cultural, & international issues, and their impact on the organization.

ISAN 5364. Data Warehousing.

This course examines current and emerging data warehousing technologies and their use in organizational information systems. Students explore the data warehouse development life cycle and compare transactional systems with informational architectures. Topics include dimensional modeling, schema design, data integration, data quality, query performance, and cloud-based storage platforms. Through hands-on activities, students design and implement data warehouse structures, execute analytical queries, and create data visualizations for organizational and business contexts. The course also examines the role of data warehouses in reporting, business intelligence, and decision-support processes. Prerequisite: ISAN 5355 with a grade of "C" or better.

ISAN 5365. Developing Generative AI Solutions for Business and Innovation.

This course equips students with the skills and knowledge to develop advanced generative AI applications. Key topics include deploying large language models on cloud-based platforms, exploring natural language processing (NLP) techniques, and mastering prompt engineering to generate both text and code. Through hands-on projects, students integrate application programming interfaces (APIs) and implement solutions such as Retrieval Augmented Generation (RAG) to create scalable AI systems that address real-world challenges. Prerequisite: ISAN 5357 and ANLY 5336 both with grades of "C" or better.

ISAN 5367. Machine Learning.

This course examines machine learning methods used for analysis of large and complex datasets. Students apply statistical and computational techniques including regression, classification, clustering, neural networks, and ensemble methods. Topics include text processing, recommendation systems, model evaluation, feature selection, and distributed computing frameworks for large-scale data analysis. Students also develop machine learning pipelines for data preparation, model implementation, validation, and performance assessment within organizational and analytical contexts. The course includes supervised and unsupervised learning approaches used in contemporary data analytics applications. Prerequisite: ISAN 5357 and ANLY 5336 both with grades of "C" or better.

ISAN 5368. Information Security.

This course examines the analysis, design, implementation, and management of information security systems within organizational communication networks. Topics include risk management frameworks, cryptographic principles, physical and hardware security, and legal, ethical, and professional considerations affecting information security practice. Students analyze security architectures and governance approaches used to protect information assets and manage security risks in organizational environments.

ISAN 5369. Independent Study in Information Systems.

This course provides an opportunity for faculty-supervised independent study in a selected area of information systems. Students pursue in-depth research or applied project work focused on specialized topics of interest and develop information systems approaches for organizational or technical contexts. Emphasis is placed on independent inquiry, methodological rigor, and critical evaluation of results. The course may be completed individually or in small teams and may be repeated with departmental approval when the topic or information systems focus differs. Prerequisite: Instructor approval.

ISAN 5390A. Introduction to Design Thinking.

This course introduces design thinking as a human-centered approach to problem solving that emphasizes creativity, empathy, and iteration. Students explore key design thinking tools and methods used to address complex challenges in business and organizational contexts. Through hands-on exercises and case studies, students learn to identify user needs, generate ideas, prototype solutions, and test improvements while developing collaborative, interdisciplinary, and iterative approaches to innovation in products, services, and organizations.

ISAN 5390B. Business Data Visualization for Decision Making.

This course examines methods and technologies used to communicate data through visual formats in organizational contexts. Students analyze chart selection, dashboard design, visual encoding, and data presentation techniques used in business and analytical environments. Topics include design principles, preattentive attributes, color theory, visual exploration, and interactive dashboard development using contemporary software tools. Students also evaluate visualization effectiveness, data interpretation issues, and communication practices associated with quantitative information and decision-support processes.

ISAN 5395. Internship in Information Systems.

This course provides supervised experiential learning through an approved internship in information systems. Students apply information systems concepts, tools, and techniques in professional settings while examining relationships between academic study and workplace practices. Emphasis is placed on integration of professional experience with information systems methods, documentation, communication, and reflective analysis of workplace activities. The internship is completed with an external organization under faculty supervision according to departmental internship requirements and evaluation procedures. Prerequisite: Instructor approval.

ISAN 5399A. Thesis.

This course represents a graduate student’s initial enrollment in the master’s thesis. Students begin formal thesis work under the supervision of a faculty thesis committee by identifying a research topic, reviewing relevant scholarly literature, and developing an approved research proposal. The course establishes the foundation for subsequent thesis research and writing in Information Systems. No thesis credit is awarded until the thesis is completed, approved, and submitted for binding. The course is graded on a credit (CR), progress (PR), or no credit (F) basis.

ISAN 5399B. Thesis.

This course represents a student’s continued enrollment in the master’s thesis. Students remain enrolled while conducting approved independent research under the supervision of a faculty thesis committee. Activities include evaluating research quality, completing analysis, preparing the written thesis document, and revising work based on committee feedback. Enrollment in this course reflects progress toward completion of the thesis. No thesis credit is awarded until the thesis is completed, approved, and submitted for binding. The course is graded on a credit (CR), progress (PR), or no credit (F) basis and may be repeated as necessary.

ISAN 5599B. Thesis.

This course represents a student’s continued enrollment in the master’s thesis. Students remain enrolled while conducting approved independent research under the supervision of a faculty thesis committee. Activities include evaluating research quality, completing analysis, preparing the written thesis document, and revising work based on committee feedback. Enrollment in this course reflects progress toward completion of the thesis. No thesis credit is awarded until the thesis is completed, approved, and submitted for binding. The course is graded on a credit (CR), progress (PR), or no credit (F) basis and may be repeated as necessary.

ISAN 5999B. Thesis.

This course represents a student’s continued enrollment in the master’s thesis. Students remain enrolled while conducting approved independent research under the supervision of a faculty thesis committee. Activities include evaluating research quality, completing analysis, preparing the written thesis document, and revising work based on committee feedback. Enrollment in this course reflects progress toward completion of the thesis. No thesis credit is awarded until the thesis is completed, approved, and submitted for binding. The course is graded on a credit (CR), progress (PR), or no credit (F) basis and may be repeated as necessary.