CHARACTERISTICS OF GRADUATE ACCOUNTING PROGRAMS: AN ANALYSIS OF UNIVERSITIES IN ENGLISH-SPEAKING COUNTRIES

The literature indicates there is a shortage of professors of accounting. For some researchers this lack is related to the high price paid to obtain an advanced degree in this area. According to the American Accounting Association (AAA), graduate programs need to be more attractive, less stressful and less expensive for students. Therefore, the objective of this study is to map the characteristics of the selection process, the courses offered and the requirements to obtain a master’s degree in accounting from universities located in English-speaking. This study can be classified as descriptive, with a theoretical-conceptual nature and a qualitative approach. We rely on secondary sources and apply inductive logic. The main results are that in the United States, 71% of the programs require candidates to have knowledge of accounting, finance, economics, taxes, statistics and mathematics; 75% of Australian universities require a minimum score on the TOEFL for foreign students, 20% have a minimum GPA and 10% require taking the GMAT; and no Canadian university requires a letter of recommendation. Regarding the purpose of the courses, 88% of the institutions that offer master programs in accounting focus on improved professional qualification of accountants. In Australia, 30% of the programs last 18 months, while in Canada this figure is 66% and in New Zealand, 50% of the programs last at least two years. With respect to the graduation requirements, 82% of the universities require between 4 and 9 mandatory disciplines. In conclusion, the master programs in the United States and United Kingdom are relatively more demanding with respect to the degree requirements than in the other countries investigated.