MBA in Accounting

MBA With Accounting Track Program Overview

Our AACSB-accredited online Master of Business Administration with accounting emphasis is designed for students looking to strengthen their strategic thinking, decision-making, and business acumen while mastering traditional and contemporary accounting practices.

This 33- to 42-credit online program can be completed in as little as four semesters and will equip you with the specialized skills and knowledge you need to take on competitive leadership roles in accounting. Each online course is taught by the same PhD business professionals who teach on campus.

Designed with flexibility and customization in mind, the program offers two tracks: a Certified Public Accountant (CPA) track and a non-CPA track that allows you to customize your degree and focus on your unique areas of interest.

Track Options

Narrow your accounting focus by selecting electives based on your career goals.

CPA Track

The following electives should be selected if your focus is CPA certification:

  • ACCT 6305: Topics in Financial Accounting
  • ACCT 6313: Professional Ethics
  • ACCT 6315: Topics in Federal Income Tax

Non-CPA Track

The following electives should be selected if your focus is a broad study of accounting:

  • ACCT 6302: Contemporary Control Systems
  • ACCT 6315: Topics in Federal Income Tax
  • ACCT 6320: Fraud Examination and Forensic Accounting

Alumni Pathways 

As a graduate of our online MBA in accounting program, be prepared to hit the ground running  with a skill set highly sought after in a variety of industries, whether or not you select our CPA track. Your knowledge of account analysis, financial accounting, and federal income tax means you could join our alumni at companies in need of the support and expertise an accountant brings.  

Our MBA alumni thrive at companies like:   

  • Amazon 
  • Google 
  • Dell Technologies  
  • JPMorgan Chase
  • Edward Jones 
  • Charles Schwab 
  • Chevron 
  • USAA 

Careers for MBA in Accounting Graduates

An MBA in accounting can provide students with opportunities in a diverse range of careers, including:

Preparation Courses

Upon admission (regular and conditional), students will be evaluated for statistical literacy. Students who need additional skills in this area are referred to BUSI2342 until literacy requirement is fulfilled. Statistical literacy (BUSI2342) must be remedied in the first semester in which the student is accepted into the MBA program and must be taken before the student enrolls in ACCT 6301, BUSI 6302, FINA 6321, FINA 6320, MNGT 6366, or electives in accounting, finance, management, or marketing. (Required 3 credit hours)

Courses
Duration
Credits
BUSI 2342 - Principles of Statistics
8 weeks
3
The course is an introduction to the principles of statistics and their application to problems in business and economics. Topics include the basics of probability theory, descriptive statistics, sampling methods, statistical estimation, hypothesis testing, and the basics of linear regression. Prerequisite(s): MATH 1324
Prerequisites: MATH 1324 - Applications of Discrete Mathematics
Semesters Offered: Spring B 2024 Summer A 2024 Summer B 2024
Core Courses

12 Credit Hours

Courses
Duration
Credits
ACCT 6301 - Accounting Analysis
8 weeks
3
A foundation in the fundamentals of financial and managerial accounting information designed for the planning, assessment, and control of business entities. Emphasizes the use of information for decision-making. May not be taken for MPA core or elective credit.
Prerequisites: FINA 6320 - Financial Management
Semesters Offered: Summer A 2024 Fall A 2024 Spring A 2025 Summer A 2025
FINA 6320 - Financial Management
8 weeks
3
Survey of foundational concepts in financial management; in particular, introduction to capital budgeting and financing concepts that include discounted cash flow analysis and its applications to valuation of bonds, stocks, and corporate capital assets. Prerequisite(s): ACCT 6301 or equivalent.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Fall A 2024 Fall B 2024
MNGT 6360 - Organizational Behavior
8 weeks
3
The systematic study of individual, team, and structural characteristics that influence behavior within organizations. Cross-cultural applications are discussed.
Prerequisites: N/A
Semesters Offered: Summer A 2024 Fall A 2024
MRKT 6310 - Marketing Management
8 weeks
3
An analysis of the customer/market relationships with the company in an open market system characterized by the presence of strong competition within a very fluid business environment. Managerial decision making with this matrix will be stressed.
Prerequisites: N/A
Semesters Offered: Summer A 2024 Fall A 2024 Spring A 2025 Spring B 2025 Summer A 2025 Summer B 2025 Fall A 2025 Fall B 2025
Courses Beyond Core

21 Credit Hours

Courses
Duration
Credits
ACCT 6302 - Contemporary Control Systems
8 weeks
3
A study of the design, implementation, and evaluation of control systems intended to support and direct strategic objectives of various organizations. Prerequisite(s): ACCT 6302 or ACCT 6305 or ACCT 6315 or ACCT 6316
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Spring B 2024 Summer B 2024 Fall B 2024 Spring B 2025 Summer B 2025
BLAW 6301 - Legal Environment of Business
8 weeks
3
A foundation in the role of law in our system of business and commerce both facilitating and constraining business decision-making. In addition, this course will introduce the operation of legal institutions and the fundamentals of legal reasoning.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Summer A 2024 Summer B 2024
FINA 6321 - Corporate Finance & Strategy
8 weeks
3
Intermediate-level course covering modern corporate finance concepts. Course topics include advance capital budgeting and financing techniques as well as financial risk management and various asset valuation techniques including concepts related to Mergers and Acquisitions. Prerequisite(s): FINA 6320 or the equivalent
Prerequisites: FINA 6320 - Financial Management
Semesters Offered: Spring B 2024 Summer A 2024 Summer B 2024
MNGT 6366 - Strategic Management
8 weeks
3
Opportunity for development and implementation of knowledge from multiple disciplines and integration of viewpoints of different functions of an organization. Case evaluation and discussion are stressed.
Prerequisites: ACCT 6302 - Contemporary Control Systems BLAW 6301 - Legal Environment of Business FINA 6321 - Corporate Finance & Strategy BUSI 6302 - Business Analytics MNGT 6320 - Production & Operations Management BUSI 6325 - International Business
Semesters Offered: Spring B 2024 Summer B 2024 Fall A 2024 Fall B 2024 Spring A 2025 Spring B 2025 Summer A 2025 Summer B 2025 Fall A 2025 Fall B 2025
MNGT 6320 - Production & Operations Management
8 weeks
3
The role of the operations management function within the context of an organization, be it public or private, profit or nonprofit, manufacturing or service. The course emphasizes the application of concepts of in process analysis, material management, and quality management. Both quantitative and behavioral perspectives are presented.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Summer A 2024 Summer B 2024 Fall A 2024 Fall B 2024
BUSI 6302 - Business Analytics
8 weeks
3
This course introduces the practical and advanced data analytics for all business majors. The course covers topics of script programming, data/statistical analysis, and data visualization. Students will practice data analytic methods and use related software to solve real-world business questions.
Prerequisites: N/A
Semesters Offered: N/A
BUSI 6325 - International Business
8 weeks
3
The course investigates government and businesses across borders and the dynamics between countries/regions, including country profiles, national economic policies, regional integration, trade, law, and foreign direct investment. This course is macro in nature and focuses on international business and its overriding theories, and how to apply them in management decisions. Cross-listed with MRKT 6301.
Prerequisites: N/A
Semesters Offered: Spring B 2024 Summer B 2024 Fall B 2024 Spring B 2025 Summer A 2025 Summer B 2025 Fall A 2025 Fall B 2025
Specialty: Accounting Elective Courses – CPA Route

If selecting the CPA Route, 9 credit hours required. Internship cannot be used. Please consult with your faculty advisor regarding courses.

Courses
Duration
Credits
ACCT 6305 - Topics in Financial Accounting
16 weeks
3
Development of the theories, principles, and techniques of accounting for partnerships, branches, business combinations, and consolidations as well as multinational business organizations. Completion of the course requirements qualifies for 1 hour of research credit with the Texas State Board of Public Accountancy. 6 credit hours of Intermediate Accounting are required.
Prerequisites: N/A
Semesters Offered: Whole Spring 2024 Whole Spring 2025
ACCT 6313 - Professional Ethics
8 weeks
3
Historical development of ethical theories, roles of the professional in contemporary society with respect to economic, social, political, and technological problems. Case evaluations and discussion designed to develop professional standards for ethical behavior. ACCT 6301 or equivalent is required prior to enrolling in this course.
Prerequisites: N/A
Semesters Offered: Summer B 2024 Summer B 2025
ACCT 6315 - Topics in Federal Income Tax
16 weeks
3
Federal Income Tax law, rules, and regulations relating to partnerships, corporations, estates, and trusts. Completion of the course requirements qualifies for 1 hour of research credit with the Texas State Board of Public Accountancy. 3 credit hours of tax or equivalent is required to take this course.
Prerequisites: N/A
Semesters Offered: Whole Spring 2024 Whole Spring 2025 Whole Spring 2026
Specialty: Accounting Elective Courses – Non-CPA Route

If selecting the non-CPA Route, 9 credit hours required. Internship cannot be used. Please consult with your faculty advisor regarding courses.

Courses
Duration
Credits
ACCT 6315 - Topics in Federal Income Tax
16 weeks
3
Federal Income Tax law, rules, and regulations relating to partnerships, corporations, estates, and trusts. Completion of the course requirements qualifies for 1 hour of research credit with the Texas State Board of Public Accountancy. 3 credit hours of tax or equivalent is required to take this course.
Prerequisites: N/A
Semesters Offered: Whole Spring 2024 Whole Spring 2025 Whole Spring 2026
ACCT 6320 - Fraud Examination and Forensic Accounting
8 weeks
3
An advanced approach to fraud examination and forensic accounting. Topics include legal environment for fraud examiners, fraud prevention, investigation techniques, and financial statement frauds.
Prerequisites: ACCT 6301 - Accounting Analysis
Semesters Offered: Summer B 2024 Summer B 2025
ACCT 6316 - Topics in Auditing
16 weeks
3
A conceptual approach to the auditing process, stressing the interrelationships of objectives, standards, techniques, and procedures. Prerequisite: 6 credit hours of intermediate accounting or equivalent.
Prerequisites: ACCT 6302 - Contemporary Control Systems
Semesters Offered: Whole Fall 2024

Admission Requirements

Regular Admission Requirements

  • Bachelor’s degree from an accredited college or university
  • GPA of 3.00 or better in the last 60 credit hours

Conditional Admission

  • Official transcripts certifying a bachelor’s degree awarded by an accredited college or university
  • GPA between 2.99 and 2.5 in the last 60 credit hours of coursework leading to the baccalaureate degree
  • 2 letters of recommendation or professional email references
  • Allowed to take up to 12 credit hours as advised and must earn a B or better
    • If student earns below a B, GMAT is required for readmission
  • No elective course may be taken by a student in conditional status

Conditional Admission With Dean’s Approval

  • Official transcripts certifying a bachelor’s degree awarded by an accredited college or university
  • GPA between 2.49 and 2.25 in the last 60 credit hours of coursework leading to the baccalaureate degree
  • GMAT with minimum score of 500 (based on GPA)
  • Essay expressing interest may be requested
  • 2 letters of recommendation or professional email references
  • Allowed to take up to 12 credit hours and must earn a B or better
  • No elective course may be taken by a student in conditional status

Students granted conditional status will be changed to regular status upon successful completion of a minimum of 12 semester credit hours of MBA coursework with a grade of B or better in each course taken.

Official Transcripts

Copies of official transcripts must come directly from the school in a sealed envelope and can be mailed to: 

UT Permian Basin
Graduate Studies Office
4901 E. University Blvd.
Odessa, TX 79762

Official transcripts in electronic format can be sent to gradstudies@utpb.edu

Supporting Documents

All supporting documents related to a graduate program, such as letters of recommendation, essays, statements of interest, resumes, professional work experience, and awards should be sent to the Graduate Studies Office:

UT Permian Basin
Graduate Studies
4901 E. University Blvd.
Odessa, TX 79762-0001

Electronic versions of supporting documents may be emailed to gradstudies@utpb.edu. 

Waiver Policy

If you have an undergraduate degree in business, you may be able to complete the program with as few as 33 credit hours. If your undergraduate degree is not in business, you will have to complete all 42 credit hours.

Application Fee

The application fee is $40.
Veterans and Active Duty Military: Your application fee is waived for this program. Get details now.

Associate Dean
Associate Professor of Accounting
counts_r@utpb.edu

Roy Wayne Counts, PhD, is an associate professor of accountancy and associate dean within the College of Business at The University of Texas Permian Basin. Graduating from Texas Tech University with his PhD in 2005, he joined UTPB from 2004-2010 and rejoined in Spring 2015. Prior to this, Dr. Counts served as faculty and taught at Oklahoma City University and Youngstown State University between 2010 and 2015. His research interests focus around income wages, social security, and factors affecting finance. His work has been published in the Journal of the Academy of Business and Economics, International Journal of Business Research, and the Journal of Corporate Accounting and Finance. Dr. Counts currently teaches the following courses within the accounting undergraduate program and the MPA program: Intermediate Accounting I, Federal Income Tax, and Energy Accounting.  

“My interest in financial planning is what inspired me to specialize in tax accounting. Helping students to see how they can provide value-added services to clients is very rewarding. My passion is helping students get prepared for taking and passing the CPA exam.”

Assistant Professor of Accounting
nie_d@utpb.edu

Dongfang Nie, PhD, is an assistant professor of accountancy at the University of Texas Permian Basin. He started in the role of assistant professor at the College of Business in 2019 after having served as a research assistant and teaching fellow at the University of North Texas. His educational background includes a Master of Accountancy, Master of Arts in economics, Master of Science in financial engineering, and a Bachelor of Business Administration in finance, all earned from the University of Hawaii at Manoa. His research interests include voluntary disclosures: non-GAAP reporting, management earnings forecasts, and auditing (fraud, bankruptcy, and audit committees). He has presented a conference paper at the American Accounting Association and has publications in Oil, Gas & Energy Quarterly.

“My interest in accounting comes from my business education. Accounting information, as a byproduct of business, plays an important role in business evaluation. Accounting information is the only public channel outsiders learn about a business. When I teach accounting, I always like to highlight the above important roles of accounting information and how students can make decisions based on accounting information.”

Assistant Professor of Accounting
xu_c@utpb.edu

Chunhao (Howard) Xu, PhD, is an assistant professor of accounting at The University of Texas Permian Basin. He started in the role of adjunct of the College of Business in 2020 after serving as a professor at Texas Tech University in 2019. His research interests include accounting information systems, auditing and data analysis; earnings management; financial statement disclosure; corporate governance; and tax archival. His research includes publications in the Journal of Information Systems, the Journal of Marketing for Higher Education, Cold Regions Science and Technology, and the Journal of Geophysical Research: BiogeosciencesHe has presented at conferences including the Society for Marketing Advances’ annual conference. He has served as a financial advisor, international audit manager, and senior associate for an analytic forensic technology team.

Director of Graduate Programs
Professor of Marketing
UT Permian Basin College of Business
saran_a@utpb.edu

Anshu Saran, PhD, is a professor of marketing within the College of Business at The University of Texas Permian Basin. Graduating with his PhD from The University of Texas – Pan American, he joined UTPB in the fall of 2006. Prior to this, he served as faculty and taught at the APS University Rewa, Amity Business School Noida, and The University of Texas – Pan American. His research includes competing in the global marketplace, marketing strategies, social media ad marketing, and cultural differences in international business and marketing. His work has been published in the International Journal of Business Research, Journal of International Business Research, and Journal of Global Marketing. Accumulating work experience for 12 years in different parts of the world, he served as chief operating officer for Tata International Ltd. along with other accolades in India. Dr. Saran currently teaches the following classes within the MBA program: International Business (on-campus and online) and Marketing Strategy.

“My research interests and experience in international business and marketing have supported my academic endeavors and helped me incorporate industry examples in the curriculum, creating value for students and supporting their job and career progression.”

We’re pleased to offer program admission on a rolling basis.

Rolling admission refers to our process of accepting and evaluating applications as we receive them and moving any applications that miss the deadline to the next semester. However, if you want to enroll in courses for a specific semester, you will need to make note of the application deadlines found below. If you don’t complete your application and submit the required materials by the deadline, your application will be rolled over to the next semester. 

LengthApplication DeadlineDocument DeadlinePayment DeadlineCourses BeginCourses End
Whole Spring1/2/241/8/241/12/241/16/245/2/24
Spring A1/2/241/8/241/12/241/16/243/8/24
Spring B3/4/243/11/243/15/243/18/245/10/24
SemesterApplication DeadlineDocument DeadlinePayment DeadlineCourses BeginCourses End
Summer A4/29/245/6/245/10/245/13/246/28/24
Summer B6/17/246/24/246/28/247/1/248/15/24
LengthApplication DeadlineDocument DeadlinePayment DeadlineCourses BeginCourses End
Fall A8/12/248/19/248/23/248/26/2410/18/24
Fall B10/7/2410/14/2410/18/2410/21/2412/13/24
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