Master of Science in Accountancy
Offered through Self-Support Mode
1. Program Type (Please specify any from the list below that apply—delete the
others)

Self-Support

New Program
2. Program Identification
a. Campus:
California State University- Long Beach
b. Full and exact degree designation and title.
Master of Science in Accountancy
c. Date the Board of Trustees approved adding this program projection to the
campus Academic Plan.
January 18, 2013
d. Term and academic year of intended implementation.
Fall, 2014
e. Total number of units required for graduation. This will include all
requirements, not just major requirements.
Thirty (30) semester units
f. Name of the department(s), division, or other unit of the campus that would
offer the proposed degree major program. Please identify the unit that will
have primary responsibility.
College of Business Administration. Department of
Accountancy will have the primary responsibility.
g. Name, title, and rank of the individual(s) primarily responsible for drafting the
proposed degree major program.

Dr. Steven A. Fisher, Chair of the Department of
Accountancy.




Dr. Sudha Krishnan, Professor, Department of
Accountancy.
Dr. Ping Lin, Associate Professor, Department of
Accountancy.
Dr. Praveen Sinha, Associate Professor, Department
of Accountancy.
Dr. Rodney Smith, Professor, Department of
Accountancy.
h. Statement from the appropriate campus administrative authority that the
addition of this program supports the campus mission and will not impede the
successful operation and growth of existing academic programs.
2
i. Any other campus approval documents that may apply (e.g. curriculum
committee approvals).
Graduate Programs Committee, College of Business
Administration.
j. Please specify whether this proposed program is subject to WASC Substantive
Change review. The campus is required to either attach a copy of the WASC
Sub-Change proposal or submit that document in lieu of the CSU proposal
format.
Not Applicable
k. Optional: Proposed Classification of Instructional Programs and CSU Degree
Program Code
Campuses are invited to suggest one CSU degree program code and one
corresponding CIP code. If an appropriate CSU code does not appear on the
system-wide list at: http://www.calstate.edu/app/resources.shtml, you can
search CIP 2010 at http://nces.ed.gov/ipeds/cipcode/Default.aspx?y=55 to
identify the code that best matches the proposed degree program. The
Classification of Instructional Programs (CIP) is a National Center for
Education Statistics (NCES) publication that provides a numerical
classification and standard terminology for secondary and postsecondary
instructional programs. The CSU degree program code (based on old HEGIS
codes) and CIP code will be assigned when the program is approved by the
Chancellor.
05021/52.0301 Accountancy
3
3. Program Overview and Rationale
a. Rationale, including a brief description of the program, its purpose and
strengths, fit with institutional mission, and a justification for offering the
program at this time. The rationale may explain the relationship among the
program philosophy, design, target population, and any distinctive
pedagogical methods. (CPEC “Appropriateness to Institutional
and Segmental Mission”)
Brief Description: The College of Business Administration
is one of the largest educators of professional
accountants in California. The Master of Science in
Accountancy is a 30 semester units program that will be
offered over a 9-month period to prepare accounting
majors to pursue a career in professional accounting by
providing them with all the recently mandated prerequisites for taking the Certified Public Accountant
examination. In addition to providing mastery in the
core areas, it will provide students with an opportunity
to have a concentration in (1) Professional Accounting,
(2) Taxation, or (3) Information Systems.
Purpose and justification for offering the program at
this time: Pursuant to State of California regulation SB
819 requirements, as laid down on the California Board of
Accountancy web site, currently there are two pathways to
obtain CPA licensure: (1) 120 semester units of
education and two years of practical experience, and (2)
150 semester units of education and one year of practical
experience.
Beginning January 1, 2014, the only pathway for CPA
licensures in California will require 150 semester hours
of education – including additional specific course
requirements, along with 12 months of general work
experience and passing scores on the Uniform CPA Exam and
the California Professional Ethics Exam. In addition to
the core education requirements to sit for the exam, part
of the 150 semester units of education must include 20
additional semester units in accounting education and 10
semester units of ethics.
For the 20 semester units of accounting education:
 A minimum of six semester units shall be completed
in accounting subjects, which are the same
accounting subjects as the core education
requirements.
 A maximum of 14 semester units may be completed in
business-related subjects, which are the same
4

business-related subjects as the core education
requirements.
A maximum of nine semester units may be completed
in other academic work relevant to accounting and
business. Of these nine semester units:
o A maximum of three semester units in skillsbased courses, which includes courses
completed in the English, communications,
journalism, as well as the physical, life,
natural and social sciences.
o A maximum of three semester units in courses
in foreign language – to include sign language
– or courses with the terms culture, cultural
and ethnic in the title.
o A maximum of three semester units in industrybased courses, which includes courses with the
words “industry” or “administration” in the
course title or courses completed in
engineering, architecture and real estate.
A maximum of four semester units may be completed in
internships or independent studies related to accounting
or business-related subjects. The proposed master’s
program makes up for the 20 units described above for our
students who have already fulfilled the 14 units of
business course requirement with their undergraduate
coursework.
Strengths of the Program: The program is designed to
provide a high quality educational experience, combining
theoretical accounting knowledge with the practical
experience necessary to adequately prepare students for a
career in accounting. Special emphasis is paid to
incorporate research findings with the accounting
practice to enhance student analytical decision-making
skills. A natural outcome of this underlying philosophy
is development of highly rigorous courses that integrate
depth of technical knowledge with the breadth of
understanding. Offering four unit courses allows for the
professional development that is critical to our
students’ transition to the professional work
environment. Most of the courses are team-taught to
ensure that all three elements, namely, technical
knowledge, practical application, and relevant research
(academic or practitioner) are present in every course
offered. Because of the heavy emphasis on ethics in the
new CPA requirements, we plan to bring ethics experts to
teach for one week or more in the relevant courses.
Furthermore, this program structure facilitates
achievement of accreditation standards. In particular, it
5
requires fewer AQ/PQ faculty members to teach eight (4unit) courses compared to ten (3-unit) courses. This
provides considerable flexibility in administering the
program. It also assures that the workload required to
teaching in the graduate program is consistent with the
undergraduate program, which includes 4-unit courses,
thus making participation in the program attractive to
accounting faculty members.
Finally, and more importantly, this program structure
provides us with a strong competitive advantage. All the
universities within a 25 mile radius of CSULB that offer
Master in Accountancy programs have developed a format
that requires one year or more to complete the degree
requirements. CSULB becomes the only campus that allows
9-month accelerated graduation with students taking no
more than four courses a semester. This competitive
advantage will help us select and admit the best
students, thereby, assuring a high quality program that
is attractive to prospective employers. This compressed
format also gives students a highly valued opportunity
for early entrance into the workforce. In sum, the
advantages significantly outweigh the cost of offering a
slight variation from the conventional format.
Fit with Institutional Mission: As per the CSULB mission
statement, its academic purpose is to “graduate students
with highly-valued degrees.” Master of Science in
Accountancy (MSA) will be a highly valued degree because
it will provide our accountancy major students with an
opportunity to meet the regulatory requirements to become
a Certified Public Accountant and give them an important
option to pursue a successful career in professional
accounting. Without this degree they will not be
qualified to attempt the CPA examination and become
certified public accountants.
b. Proposed catalog description, including program description, degree
requirements, and admission requirements. For master’s degrees, please also
include catalog copy describing the culminating experience requirement(s).
Description: The Master of Science in Accountancy (MSA)
program at College of Business Administration is a
rigorous 9-month full-time program providing an intensive
and focused coursework to prepare students for a
successful career in accounting. The program is intended
to enhance the student’s depth of technical knowledge,
breadth of understanding and communication skills, and
importance of ethical conduct in the profession. With a
focus on research and analytical thinking, the program is
intended to improve judgment and decision making skills.
6
The program is designed to address the needs of
individuals across the state of California for the
mandated 30 semester units of specialized coursework to
complete the CPA licensure requirements that will become
effective January 1, 2014. The students admitted to the
program can specialize in Professional Accountancy,
Information Systems or Taxation.
Degree Requirements: The Master of Science in Accountancy
degree at CSULB consists of 30 semester units for those
who have an undergraduate degree in Accountancy from an
institution accredited by The Association to Advance
Collegiate Schools of Business (AACSB).
The program consists of five accounting core courses (18
units), two elective courses (8 units) in the chosen
concentration, and a capstone course (4 units).
CORE COURSES:
Catalog #
ACCT 601
ACCT 602
ACCT 603
ACCT 604B
ACCT 605
Total
Title
Corporate Governance & Financial Reporting
Advanced Managerial & Cost Accounting
Financial Analysis & Valuation
Forensic Accounting
Seminar in Accounting Information Systems
Total
Units
4
4
4
2
4
18
CONCENTRATIONS: require 8 units of graduate coursework in
the area of concentration. ACCT695 and ACCT697 require
consent of the instructor and approval of the program
director.
1. Professional Accounting Concentration:
elective units from the following:
Take eight (8)
Catalog #
Title
ACCT 611
Seminar In Auditing & Assurance Services
ACCT 612
Governmental & Non-Profit Accounting
ACCT 621
Seminar in Tax Research and Planning
ACCT 695
Selected Topics in Accounting
ACCT 697
Directed Studies
Total
Units
4
4
4
1-3
1-3
7
2. Taxation Concentration: Take 8 elective units from the
following:
Catalog #
Title
ACCT 621
Seminar in Tax Research and Planning
ACCT 622
Taxation of Partnerships and S-Corps
ACCT 623
Taxation of C Corporations and Shareholders
ACCT 695
Selected Topics in Accounting
ACCT 697
Directed Studies
3. Information Systems Concentration:
units from the following:
Total
Units
4
4
4
1-3
1-3
Take 8 elective
Catalog #
Title
ACCT 631
Information Systems Governance and Control
ACCT 632
Information Systems Auditing
ACCT 633
Advanced Database Systems
ACCT 634
Advanced Spreadsheet Analysis
ACCT 695
Selected Topics in Accounting
ACCT 697
Directed Studies
Total
Units
4
4
4
4
1-3
1-3
CAPSTONE/CULMINATING EXPERIENCE:
ACCT699, Accountant’s Professional Responsibilities and
Ethics (4 units)
This case-based course examines different theories of the
accountant’s professional responsibilities and
ethics. Accountants’ ethical reasoning is examined along
with the legal and regulatory obligations. The course
emphasizes the need to make ethical decisions as
preparers, auditors and users of the financial
statements. Use of Trueblood cases provides exposure to
real world problems that integrate knowledge from all the
core courses and involve judgments that often pose
ethical dilemma. An individual project involving research
to find appropriate accounting rules to make a decision
on actual situations faced by auditors or managers, for
instance, will fulfill the culminating experience
requirement.
A grade of B or better is required in this course for
graduation from the program.
8
Admission Requirements: Students admitted to the program
must have:







A bachelor’s degree in Accountancy or a bachelor’s
degree and equivalent accounting related coursework
from a regionally accredited university.
Minimum grade point average of 2.75 in the last 60
semester units attempted and in good standing at the
last college attended.
A statement of purpose.
A recent resume.
Two letters of recommendation.
Admission and English Proficiency Examinations
o A satisfactory total score in the Graduate
Management Admission Test (GMAT) or Graduate Record
Examination (GRE) that demonstrates balance between
verbal and mathematical skills.
o International applicants can satisfy English
proficiency requirement in any of the following
three ways:
1. Taking the Test of English as the First
Language (TOEFL) examination and scoring a
minimum of (i) 80 on the online version or
(ii) 550 on the paper version.
2. A score of 4.0 or higher on the writing
portion of the GMAT or GRE examination.
3. Taking International English Language Testing
System (IELTS) examination and scoring no less
than 6 in any individual section.
Though intended for all accounting majors, students
with strong analytical skills are likely to succeed in
the program.
Degree Requirements:




Applicants who are admitted to the program will be
subject to the university’s Graduation Writing
Assessment Requirement (GWAR). All entering students
are required to take the GWAR Placement Exam (GPE),
except students who have previously (1) received
degrees from accredited colleges and universities in
the United States; or (2) received degrees from an
accredited non-US institution located in a country
where English is a primary language of communication;
or (3) achieved a score of 4.0 or higher on
the writing portion of the GMAT or GRE.
Completion of 30 units of required graduate
coursework.
A minimum grade of B in the capstone course, ACCT699.
All University graduation requirements.
9
4. Curriculum
a. Describe goals for the (1) program and (2) student learning outcomes.
Program goals are very broad statements about what the program is intended
to achieve, including what kinds of graduates will be produced. Student
learning outcomes are more specific statements that are related to the program
goals but that more narrowly identify what students will know and be able to
do upon successful completion of the program.
Program Goals: A major goal of the CSULB Department of
Accountancy is to prepare students to pursue a career in
public accounting. Pursuant to State of California
regulation SB 819, students are required to have at least
150 units in Accounting and related areas to fulfill the
requirements of being a certified public accountant.
Master of Science in Accountancy is designed to provide the
additional 30 units (beyond 120 units in the BSAccountancy) to address this concern.
Fulfillment of the new CPA Requirements: The curriculum is
designed to fulfill the new CPA requirements. These
requirements are:
a. 6 units of accounting
b. 14 units of additional ‘accounting-related’ coursework
c. 10 units of ethics.
A master’s degree in Accountancy or Taxation or Laws in
Taxation is considered adequate to meet the requirement of
20 units of accounting and accounting related coursework
(www.dca.ca.gov/cba/applicants.shtml). The following table
provides a breakdown of the coursework that is intended to
meet the remaining ethics requirement:
#
1
2
3
Requirement
6 units of
accounting
14 units of
accounting-related
coursework
10 units of ethics
Courses meeting
that requirement
Total
Units
ACCT602, ACCT603
8
Electives (2),
ACCT605, ACCT603
16
ACCT601, ACCT604B,
ACCT699
10
Please refer to the Standard Course Outlines of these
courses for full details.
Student Learning Outcomes: The students learning outcomes
are designed to meet the changing needs of the CPA
profession. They include:
10



Critical Thinking: Students will be able to
demonstrate conceptual learning, critical thinking,
and problem-solving skills.
Ethics: Students will be able to demonstrate awareness
and knowledge of social responsibility, ethical
leadership, and citizenship issues in the local,
regional and world communities.
Interpersonal, Leadership & Team Skills: Students will
be able to demonstrate interpersonal and leadership
skills for working in a dynamic and diverse world,
both independently and in a team environment
Management-Specific Learning Goals



Business Functions: Students will be able to
demonstrate understanding of all business functions,
practices and related theories and be able to
integrate this functional knowledge in order to
address business problems.
Quantitative & Technical Skills: Students will possess
quantitative and technological skills enabling them to
analyze, interpret, and communicate business data
effectively and to improve business performance.
Domestic & Global Environment: Students will be able
to demonstrate knowledge of today’s dynamic business
environment (e.g., legal, regulatory, political,
cultural, and economic), especially the links between
our region and global business.
b. Include plans for assessing Program Learning Outcomes or Goals and Student
Learning Outcomes. Creating a comprehensive assessment plan addressing
multiple elements, including strategies and tools to assess Student Learning
Outcomes directly related to overall Program Learning Outcomes or Goals, is
a key component of program planning. Constructing matrices that show the
relationship between all assessment elements is one way to display assessment
plans. Mapping student learning outcomes, the courses where they are found
and indicating where course content related to the learning outcomes is
Introduced, Developed, and Mastered at an advanced level present a
comprehensive picture of program assessment. This will ensure that all
Student Learning Outcomes directly related to overall program goals are
assessed across the curriculum and at the appropriate times.
(Please see the curriculum map and assessment matrices found in the TIPS
document to assist in responding adequately to this section).
Every core course in the Master of Science in Accountancy
program has identified specific learning goals and
11
assessment of those goals through the development of a
Standard Course Outline (SCO).
Table. Core Courses and Learning Goals
LEARNING GOALS
ACCT
601
1-Critical Thinking
& Problem Solving
skills
ACCT
602
ACCT
603
X
X
ACCT
604B
2-Business Ethics
X
X
3-Interpersonal,
Leadership, and
Team Skills
X
X
4-Business
Functions
X
5-Quantitative and
Technical Skills
6-Domestic and
Global Environment
ACCT
699
X
X
X
X
X
X
X
ACCT
605
X
X
X
X
X
X
The Program has developed an assessment process to ensure
continuous improvement and maintenance of program quality.
Each core course will assess at least two learning goals
and each learning goal will be assessed in at least three
core courses. This will ensure that all learning goals
will be assessed during the program, thus fulfilling AACSB
Accreditation Standard 19 for Specialized Master’s
Programs:
“The level of knowledge represented by the students of a
specialized master’s level program is the:
 Application of knowledge even in new and unfamiliar
circumstances through a conceptual understanding of
the specialization.
 Ability to adapt and innovate to solve problems.
 Capacity to critically analyze and question knowledge
claims in the specialized discipline.
 Capacity to understand the specified discipline from a
global perspective.”
12
According to AACSB requirements, each learning goal should
be assessed twice for every five years. An assessment
calendar is developed as the following:
Learning Goals Assessment Schedule:
C
O
H
O
R
T
1
2
3
4
5
Goal #1Critical
Thinking
Fall 2014
Interterm
2015
Spring 2015
Fall 2015
Interterm
2016
Spring 2016
Fall 2016
Interterm
2017
Spring 2017
Fall 2017
Interterm
2018
Spring 2018
Fall 2018
Interterm
2019
Spring 2019
Goal #2Ethics
Goal #3Interpersonal
Leadership
Team
ACCT602
ACCT604B
ACCT601
Goal #4Business
Function
Goal #5Quant.
Technical
ACCT602
ACCT602
ACCT604B
ACCT601
ACCT699
ACCT603
ACCT699
ACCT601
ACCT699
ACCT601
ACCT699
ACCT601
ACCT699
ACCT604B
ACCT699
ACCT605
ACCT604B
ACCT604B
Goal #6Domestic
Global
ACCT699
ACCT603
ACCT699
ACCT699
ACCT601
ACCT699
ACCT699
ACCT605
ACCT699
Each cohort group will be assessed in at least one core
course and the capstone course. While a variety of
assessment methods are feasible, program faculty will
design embedded standardized assignments to be
administered in the selected courses. Scoring rubrics
will be used where appropriate. Program faculty will be
responsible for designing appropriate assessment
standards.
This program will use the same assessment practices as
the other accredited CBA graduate programs. Students
will be scored using three levels of performance:
 Exceeds Expectation: Percentage of students who
exceed the expected assessment standard
 Meets Expectation: Percentage of students who meet
the expected assessment standard
 Below Expectation: Percentage of students who are
below the expected assessment standard.
13
According to current practice, it is expected that the
percentage of all students who meet or exceed
expectations will be at least 70%. If this benchmark is
not met, a plan to improve the student-learning outcome
and to “close the loop” must be developed and
implemented. The cycle of assessing each goal twice in
five years provides sufficient time for faculty to
develop and implement curriculum improvements.
As per the AACSB guidelines, elective courses need not be
assessed. However, we will assess some electives
periodically. The learning goal assessed will vary with
the nature of the elective. For instance, Tax electives
will be assessed for business functions and critical
thinking learning goals; Information Technology electives
will be assessed for quantitative & technical Skills
learning goals; Auditing electives will be assessed for
ethics and business functions knowledge. They will be
incorporated in the assessment table when the elective
course to be offered becomes certain.
In addition to the embedded assessments, a student
satisfaction survey will be administered at least twice
in five years. To ensure that the curriculum continues
to meet employer needs, the placement of graduated
students will be tracked and potential employers will be
surveyed periodically.
c. Indicate total number of units required for graduation.
THIRTY (30) SEMESTER UNITS.
d. Include a justification for any baccalaureate program that requires more than
120-semester units or 180-quarter units.
NOT APPLICABLE
e. If any formal options, concentrations, or special emphases are planned under
the proposed major, identify and explain fully. Optional: You may propose a
CSU degree program code and CIP code for each concentration that you
would like to report separately from the major program, if the option is
approximately equivalent to a degree currently listed on the CSU applicationbooklet degree program table. If an appropriate CSU code does not appear on
the system-wide list at: http://www.calstate.edu/app/resources.shtml, you can
search CIP 2010 at http://nces.ed.gov/ipeds/cipcode/Default.aspx?y=55 to
identify the code that best matches the proposed degree program.
Three concentrations will be offered in the Master of
Science in Accountancy program. Students can choose ONLY
14
one concentration, depending upon their career plans.
The concentrations will be offered in:
a. Professional Accounting
b. Taxation
c. Information Systems
Students will be required to take 8 semester units of
specialized coursework to complete the requirements of
the concentration. Additional concentration specific
content may be included in the core and capstone courses.
f. List all requirements for graduation, including electives, for the proposed
degree program, specifying catalog number, title, total units required for
completion of the degree, major requirements, electives*, and prerequisites or
co-requisites (ensuring there are no “hidden prerequisites that would drive the
total units required to graduate beyond the total reported in 4c above). Include
proposed catalog descriptions of all new courses.
LIST OF CORE COURSES
Catalog #
Title
Total
Units
Pre-requisites or
Co-requisites
ACCT 601
Corporate Governance and Financial
Reporting
4
None
ACCT 602
Advanced Managerial & Cost
Accounting
4
None
ACCT 603
Financial Analysis & Valuation
4
None
ACCT 604B
Forensic Accounting
2
None
ACCT 605
Seminar in Accounting Information
Systems
4
None
ACCT 699
Capstone Seminar on Accountant's
Professional Responsibilities and
Ethics
4
ACCT601, ACCT602,
ACCT603, ACCT604B,
ACCT605 are all
co-requisites
LIST OF ELECTIVE COURSES (two from each concentration)
Catalog #
Concentration
Title
Total
Units
Prerequisites
ACCT 611
Professional
Accounting
Seminar In Auditing
and Assurance Services
4
None
Professional
Accounting
Professional
Accounting/
Taxation
Governmental and NonProfit Accounting
4
None
Seminar in Tax
Research and Planning
4
None
ACCT 612
ACCT 621
15
ACCT 622
Taxation
ACCT 623
Taxation
ACCT 631
Information Systems
ACCT 632
Information Systems
ACCT 633
Information Systems
ACCT 634
Information Systems
ACCT 695
ALL
ACCT 697
ALL
Taxation of
Partnerships and SCorps
Taxation of CCorporations and
Shareholders
Information Systems
Governance and Control
Information Systems
Auditing
Advanced Database
Systems
Advanced Spreadsheet
Analysis
Selected Topics in
Accountancy
Directed Studies
4
None
4
None
4
None
4
None
4
None
4
None
1-3
1-3
Instructor
Consent
Graduate
Standing
CATALOG DESCRIPTION OF NEW COURSES
Catalog #
ACCT 601
ACCT 602
ACCT 603
ACCT 604B
ACCT 605
16
Title
Corporate
Governance
and Financial
Reporting
COURSE DESCRIPTION
Introduction to corporate governance, SEC and
other reporting requirements of complex
accounting policies in the US including exposure
to financial accounting research relating to
earnings quality and the stock market, current
scandals and frauds. Laboratory and/or class
computer applications are a requirement of the
course. Ethical conduct.
Advanced
Advanced topics in planning, budgeting and cost
Managerial & control of decision-making using a quantitative
Cost
analysis approach. Emphasis is placed on
Accounting development of critical thinking and analytical
skills in problem solving with cost issues.
Financial
Analysis of financial statements. Assessment of
Analysis & firms’ profitability, risk and the intrinsic
Valuation
value of the stock. Prepare equity research
report and issue stock recommendation.
Forensic
Introduction to nature of fraud, approaches to
Accounting detecting and preventing fraud, and fraud
inquiry methods. Specific topics include cases
dealing with accounting fraud, and appropriate
methods to prevent or detect fraudulent behavior
and ethical considerations.
Seminar in This course is designed to familiarize the
Accounting students with best practices for accounting
Information information systems analysis, design,
Systems
development, and implementation. Studied through
use and application of computers. Laboratory
and/or class computer applications required.
ACCT 699
ACCT 611
ACCT 612
ACCT 621
ACCT 622
ACCT 623
ACCT 631
ACCT 632
ACCT 633
ACCT 634
Capstone
Seminar on
Accountant's
Professional
Responsibilit
ies and
Ethics
A case course that examines different theories
of the accountant’s professional
responsibilities and ethics. Accountants’
ethical reasoning is examined along with the
legal and regulatory obligations. The course
emphasizes the need to make ethical decisions as
preparers, auditors and users of the financial
statements.
Seminar In Selected conceptual issues in auditing and
Auditing and assurance services. Differences between audit
Assurance
and assurance services. Public accountant
Services
responsibilities. Problems and cases on
engagements to compile or review financial
statements of nonpublic entities under
accounting and review services standards.
Ethical conduct of an auditor.
Governmental Concepts & problems in the accounting for local,
and Nonstate & governmental agencies and for not-for
Profit
profit institutions (colleges and hospitals).
Accounting
Tax Research Develops technical and research skills needed to
and Planning address contemporary tax issues. Acquaints
students with federal tax policies, procedures
and authorities governing tax practice.
Taxation of Study of federal income taxation of
Partnerships partnerships, S corporations, fiduciaries and
and S-Corps their owners/beneficiaries.
Taxation of C Study of federal income taxation of C
Corporations corporations and shareholders. Reading and
and
interpreting tax laws to determine tax
Shareholders consequences of completed transactions and to
formulate tax-planning strategies.
Information This course reviews governance and control
Systems
issues in accounting information systems,
Governance examines issues related to the Sarbanes-Oxley
and Control Act 2002 (SOX), and applies governance
frameworks including COSO, COBIT and ITIL to
governance and control of information systems.
Information Reviews processes for performing audits of
Systems
information systems, including obtaining
Auditing
evidence on the reliability of the systems,
safeguarding of information assets, and
constructing risk profiles of information
systems applications.
Advanced
This course examines the architecture of
Database
enterprise information. Semantic and syntactic
Systems
modeling of enterprise economic phenomena,
relational database technology and database
design for business systems, business process
analysis patterns and implementation
compromises.
Advanced
This course presents advanced spreadsheet
Spreadsheet analysis techniques such as pivot tables,
Analysis
simulations, programming with visual basic, and
the use of macros to solve accounting-related
problems.
17
g. List any new courses that are: (1) needed to initiate the program or (2) needed
during the first two years after implementation. Include proposed catalog
descriptions for new courses. For graduate program proposals, identify
whether each new course would be at the graduate-level or undergraduatelevel.
All the courses listed in 4f above are new courses. They
are needed to initiate the program and no additional
courses will be needed during the first two years of the
program.
h. Attach a proposed course-offering plan for the first three years of program
implementation, indicating likely faculty teaching assignments.
Master of Science in Accountancy is designed to be a 9month full-time program. We expect to see the same
implementation plan repeated for the next three years.
FALL SEMESTER:
ACCT601 - KRISHNAN/LACEY
ACCT602 - LIN/CONSTAS
ACCT603 - SINHA/SMITH
WINTER SEMESTER (select one of the following electives):
ACCT611 - TODD/SINHA
ACCT622 - PERLMAN/GRACE
ACCT632 - STAFF
(Professional Accounting)
(Taxation)
(Information System)
SPRING SEMESTER:
ACCT604B - LACEY/KRISHNAN
ACCT605 - SMITH/LIN
ACCT699 - KRISHNAN/LACEY/SINHA
(Capstone)
Select one of the following electives:
ACCT621 - GRACE/PERLMAN (Taxation/Prof. Accounting)
ACCT634 - STAFF
(Information Systems)
i. For master’s degree proposals, include evidence that program requirements
conform to the minimum requirements for the culminating experience, as
specified in Section 40510 of Title 5 of the California Code of Regulations.
As per the requirements, a project defined as “a
significant undertaking appropriate to the fine and
applied arts or to professional fields. It evidences
originality and independent thinking, appropriate form
and organization, and a rationale. It is described and
18
summarized in a written abstract that includes the
project’s significance, objectives, methodology and a
conclusion or recommendation”.
As per the description of the capstone course, ACCT699,
listed in 3b, the proposed course meets these
requirements.
j. For graduate degree proposals, cite the corresponding bachelor’s program and
specify whether it is (a) subject to accreditation and (b) currently accredited.
Bachelor of Sciences in Business Administration with
major in Accounting is the corresponding program. It is
an AACSB accredited program.
k. For graduate degree programs, specify admission criteria, including any
prerequisite coursework.
The minimum requirements for admission to our program are
listed below. PLEASE NOTE: Meeting these minimum
requirements does not guarantee admission to the program.






A bachelor’s degree in Accountancy or a bachelor’s
degree and equivalent accounting related coursework
from a regionally accredited university.
Minimum grade point average of 2.75 in the last 60
semester units attempted and in good standing at the
last college attended.
A statement of purpose.
A recent resume.
Two letters of recommendation.
Admission and English Proficiency Examinations
o A satisfactory total score in the Graduate
Management Admission Test (GMAT) or Graduate Record
Examination (GRE) that demonstrates balance between
verbal and mathematical skills.
o International applicants can satisfy English
proficiency requirement in any of the following
three ways:
1. Taking the Test of English as the First
Language (TOEFL) examination and scoring a
minimum of (i) 80 on the online version or
(ii) 550 on the paper version.
2. A score of 4.0 or higher on the writing
portion of the GMAT or GRE examination.
3. Taking International English Language Testing
System (IELTS) examination and scoring no less
than 6 in any individual section.
19
l. For graduate degree programs, specify criteria for student continuation in the
program.
 A grade point average of 3.0 or better.
 Satisfactory completion of Graduate Writing Assessment
Requirement (GWAR) in the fall semester, if applicable.
m. For undergraduate programs, specify planned provisions for articulation of the
proposed major with community college programs.
 Not Applicable.
n. Describe advising “roadmaps” that have been developed for the major.
This is a fast paced 9-month program over three academic
semesters- Fall, Winter and Spring. The cohort does not
go beyond the current academic year, and there is no
overlap of cohorts. Students are advised to follow the
sequence of courses listed in 4h.
o. Describe how accreditation requirements will be met, if applicable, and
anticipated date of accreditation request (including the WASC Substantive
Change process).
The College of Business Administration is accredited by
the Association to Advance Collegiate School of Business
(AACSB). As such, all the programs within the college,
including the proposed Master of Science in Accountancy,
must meet the accreditation standards for the college.
These standards include: strategic planning, faculty
qualifications and sufficiency, and the assurance of
learning outcomes. These elements of the accreditation
standards are clearly met by the College of Business
Administration as evidenced by its current accreditation
standing.
In terms of the impact of accreditation standards on the
proposed Master of Science in Accountancy program, the
department of accountancy needs to comply with all
standards, including (a) engage in assessment activities
needed to demonstrate assurance of learning outcomes, and
(b) maintain sufficient number of academically qualified
faculty that can teach in the Master of Science in
Accountancy program. The detailed assessment and
assurance of learning plan is presented in section 4 of
this document. To ensure that the faculty qualifications
meet AACSB standards, 60 percent of instruction is to be
20
performed by long-term faculty. Moreover, 90 percent of
the faculty members teaching in the Master of Science in
Accountancy program need to be academically qualified or
professionally qualified. With the current staffing in
the proposed Master of Science in Accountancy program,
these standards are fully met and are expected to improve
with the hiring of new academically qualified faculty
that will replace retiring non-academically qualified
faculty.
The next AACSB review at the College of Business
Administration will take place in the 2013-2014 academic
year, just before the introduction of the proposed Master
of Science in Accountancy program.
21
5. Societal and Public Need for the Proposed Degree Major Program
Following the passage of SB 819 in the CA legislature, a
demand was created for post-graduate programs to meet the
additional 30 credit requirements for aspiring CPAs.
Though initially a more flexible option was available to
meet the additional 30 credit requirements, there is only
one way to meet these requirements effective 1/1/2014.
These requirements are:
a. 6 units of accounting
b. 14 units of additional ‘accounting-related’ coursework
c. 10 units of ethics.
All the current and future accounting majors in the state
of CA that do not take the CPA examination before
12/31/2013 will have a need for this strictly prescribed
coursework.
Major universities all over the state have either
implemented or are in the process of implementing master’s
programs to meet this huge surge in demand over the entire
state. A typical master’s program graduates about 50
students per year. During the most recent year (2012), the
California Board of Accountancy granted about 3,500 CPA
licenses. This translates into a demand for approximately
70 master’s programs to meet the demand in the years to
come. During the last four years, the number of accounting
majors graduating from CBA is as follows:
2012
2011
2010
2009
Average
187
210
222
214
208
Based on our survey (See section 6 on student demand), 40
to 60 percent of accounting majors will be interested in
pursuing the proposed full-time day program. With an
average of 208 students graduating every year, CSULB alone
will generate a demand for a MSA program from between 83 to
125 graduating students.
Currently, few UCs and private schools, and only 7 out of
the 22 CSU campuses offer a master’s degree in Accountancy.
This is significantly less than the projected demand of
about 70 master programs in Accountancy, based on statewide
data. Furthermore, none of the neighboring CSUs will be
able to meet the demand generated by CSULB alone. Thus, the
proposed master’s program meets this societal demand and
students’ need for fulfilling the new CPA requirements.
22
a. List of other California State University campuses currently offering or
projecting the proposed degree major program; list of neighboring institutions,
public and private, currently offering the proposed degree major program.
Following is a list of all CSU campuses that are offering a
MS-Accounting program.
1.
2.
3.
4.
5.
6.
7.
CSU-Fullerton
CSU-Los Angeles
CSU-Northridge
CSU-San Bernardino
San Diego State University
San Francisco State University
San Jose State University
The neighboring institutions (within 50 miles radius of
CSU-Long Beach) offering a MS degree in Accounting include
the following:
1.
2.
3.
4.
5.
6.
CSU-Fullerton
CSU-Los Angeles
CSU-Northridge
UC-Irvine
UC-Los Angeles
USC
b. Differences between the proposed program and programs listed in Section 5a
above.
All the programs listed above appear quite similar to
each other because they are intended to help students
meet the new 150 units requirements for obtaining a CPA
license. Most of these programs offer some kind of
specialization within the accounting field, such as
taxation or information systems. What courses and
specializations are offered to meet these general and
specialized requirements varies from institution to
institution, but the structural differences are quite
small.
The key difference in the proposed program and the
programs listed above is the accelerated format of
delivery. The 9-month program structure is a
distinguishing feature and provides us with a strong
competitive advantage. With one exception (USC), all the
universities listed in 5a above offer a master’s program
that requires a year or more to complete. CSULB becomes
the only campus that allows accelerated graduation with
students taking no more than four courses a semester.
23
The program is also designed to provide a high quality
educational experience. The underlying philosophy is
development of rigorous courses that integrate the depth
of technical knowledge with the breadth of understanding,
augmented with relevant research findings. This could be
accomplished only by having our full time academically or
professionally qualified faculty members teach in the
program. For a majority of the programs listed in 5a
above, part time adjunct faculty members teach most of
the courses making it difficult to offer and execute a
comprehensive and rigorous curriculum of the type
designed in our program.
c. List of other curricula currently offered by the campus that are closely related
to the proposed program.
As explained earlier, most of the curricula are quite
similar and close to our proposed program. Sample
curricula from USC, CSU-Northridge and CSU-Fullerton are
attached in Appendix B.
d. Community participation, if any, in the planning process. This may include
prospective employers of graduates.
We have received informal feedback from several alumni
and public accounting employers. It has all been very
positive, with assurances of sending fresh graduates to
the program, if offered.
e. Applicable workforce demand projections and other relevant data.
According to the California Board of Accountancy, there
were 3,543 applications for CPA licenses in 2012. This
was up from 3,251 in 2008. The new licensing requirements
will mean that all future applicants must meet the 150
semester hour requirements.
Nationwide, accounting enrollments continue to grow
according to the 2011 Trends in the Supply of Accounting
Graduates and the Demand for Public Accounting Recruits.
Total enrollments in accounting programs grew from
155,000 in 2001 to over 225,000 in 2010. The demand for
accounting graduates is also expected to continue to
increase at similar rates.
Thus, the demand for a master’s program in accountancy
will continue to grow. Even at the current levels of CPA
applicants in California, the existing programs lack
capacity to absorb a demand for 3,500 new students per
year.
24
6. Student Demand
a. Provide compelling evidence of student interest in enrolling in the proposed
program. Types of evidence vary and may include national, statewide, and
professional employment forecasts and surveys; petitions; lists of related
associate degree programs at feeder community colleges; reports from
community college transfer centers; and enrollments from feeder
baccalaureate programs, for example.
The demand for Master’s in Accountancy is driven by CA
legislation SB 815, which has mandated 150 semester units
of coursework to obtain CPA license. Students all over
California graduating with a conventional 4-year college
degree will need to accumulate an additional 30 units to
meet the new requirements. Major universities all over
the state have either implemented or are in the process
of implementing masters programs to meet this huge surge
in demand over the entire state. A typical master’s
program graduates about 50 students per year. During the
most recent year (2012), CA Board of Accountancy granted
about 3,500 CPA licenses. This translates into a demand
for approximately 70 master’s programs to meet the demand
in the years to come. Currently, few UCs and private
schools, and only 7 out of the 22 CSU campuses offer a
master’s degree in Accounting. This is significantly
less than the projected demand of about 70 master
programs in Accounting.
Currently, several out of state universities, such as
University of Northern Arizona, are trying to lure
students into master’s programs by offering them in-state
tuition (see Appendix C).
Given the high levels of demand for the MS degree, our
primary purpose was to serve our existing students as
they enter the public accounting profession. A pilot
survey was conducted in the fall of 2012 in the three
sections of Advanced Accounting. Most of these students
were likely to graduate within two academic semesters,
and may or may not be subject to the new requirements.
Thus, these survey results represent a more conservative
end of the demand projections.
To get a better sense of the demand projections, we
surveyed existing CSU Long Beach accounting students in
all sections of ACCT300A and ACCT300B in the current
semester (spring, 2013). These students are likely to
graduate in Spring 2014 or after and represent a good
metric for the students admitted in the first two cohorts
(fall of 2014 and the fall of 2015). The survey
instrument is presented below:
25
ACCT300B STUDENT SURVEY: These students are mostly juniors
and seniors who are likely to graduate by the spring
semester of 2014. Some of these students have already
accumulated more than 120 credits by taking additional
courses over the campus.
Response
Unconditional
If Employer Pays
Maybe
Unconditional No
Total
Yes,
Yes,
Yes,
Yes,
Day time
Night
Day time
Evening
Responses
31
42
15
28
3
4
123
Percentage
25.2
34.2
12.2
22.8
2.4
3.2
100.0
These results indicate that there is a strong demand for
both the day and night programs.
ACCT300A STUDENT SURVEY: These students are mostly
sophomore and juniors who are likely to graduate by the
fall semester of 2014. These students are strongly bound
by the enforcement of CBA credit limits, and are likely to
be closer to the 120 credits graduation requirements.
26
Response
Unconditional
If Employer Pays
Maybe
Unconditional No
Total
Yes,
Yes,
Yes,
Yes,
Day time
Night
Day time
Evening
Responses
53
32
26
15
5
6
137
Percentage
38.7
23.4
19.0
10.9
3.6
4.4
100.0
These students represent a substantial fraction of the
accounting majors that will graduate next year (2014).
Other accounting majors that are expected to graduate later
are more likely to consider MSA as part of their career
plan. Thus the reported numbers are a conservative measure
of the demand that we can expect in future cohorts.
Assuming that only 50% of the students are able to get
tuition reimbursement through the employer in moderate
estimation, we project the following demand (based on
survey) for the full-time MSA program:
Cohort
Fall, 2014
Fall, 2015
Cohort
Fall, 2014
Fall, 2015
Day Enrollment Estimates
Conservative
Moderate
Optimistic
31
38
46
53
66
79
Evening Enrollment Estimates
Conservative
Moderate
Optimistic
42
56
70
32
39
47
Note that these numbers are raw and not adjusted by the
population they represent. They may not represent the
“true” demand, but they show that sufficient demand exists,
regardless.
These results indicate that there is a strong demand for
both the day and night programs.
b. Identify how issues of diversity and access to the university were considered
when planning this program.
This program is offered through CCPE and is subject to
CCPE policies that are in full compliance with the
University diversity and access issues.
27
c. For master’s degree proposals, cite the number of declared undergraduate
majors and the degree production over the preceding three years for the
corresponding baccalaureate program, if there is one.
The corresponding baccalaureate program for the proposed
MSA program is the Bachelor of Science in Business
Administration, Accountancy major. The requested numbers
for this program are presented below:
Academic
Year
2009-2010
2010-2011
2011-2012
Declared
Accountancy
Students
755
646
707
Degrees Awarded
222
210
187
d. Describe professional uses of the proposed degree program.
As mentioned earlier, this program is intended to fulfill
the requirements to take the CPA examination in the state
of California. Therefore, this degree helps students get
certified by the CA Board of CPA- the professional
organization.
e. Specify the expected number of majors in the initial year, and three years and
five years thereafter. Specify the expected number of graduates in the initial
year, and three years and five years thereafter.
Though we expect the demand to be much higher, we intend
to admit one section of 35-40 students in the first
cohort of full-time day MSA program. Because of our
limited initial capacity, we will be selective and admit
some of our best students to the program. Consequently,
we expect all the admitted students to graduate.
As our available resources increase, additional sections,
including an evening, will be added in future years.
28
7. Existing Support Resources for the Proposed Degree Major Program
Note: Sections 7 and 8 should be prepared in consultation with the campus
administrators responsible for faculty staffing and instructional facilities
allocation and planning. A statement from the responsible administrator(s) should
be attached to the proposal assuring that such consultation has taken place.
a. List Faculty who would teach in the program, indicating rank, appointment
status, highest degree earned, date and field of highest degree, professional
experience, and affiliations with other campus programs. For master’s
degrees, include faculty publications or curriculum vitae.
Rank
Appointment
Status
Highest
Degree
Earned
Field of
Highest Degree
Professor
Tenured
DBA
Accounting
Professor
Tenured
Ph.D.
Professor
Tenured
Ph.D.
Professor
Associate
Professor
Tenured
Ph.D.
Ph.D.
Lecturer
Tenured
Non-tenure
track
Praveen
Sinha
Rodney
Smith
Associate
Professor
Tenuretrack
Ph.D.
Professor
Tenured
Ph.D.
John Todd
Lecturer
Non-tenure
track
MBA
Accounting
Business
Administration
(Accounting)
Accounting &
Information
Systems
Management
(Accounting)
Accounting &
Law
Accounting &
Policy
Analysis
Management
(Accounting)
Business
Administration
(Accounting)
Name
Steven
Fisher
Deborah
Grace
Sudha
Krishnan
John
Lacey
Ping Lin
Simon
Perlman
J.D.
Resume of all faculty members teaching in the proposed
program is attached at the end of this document in
Appendix A.
Note: For all proposed graduate degree programs, there must be a minimum
of five full-time faculty members with the appropriate terminal degree. (Code
Memo EP&R 85-20
29
b. Describe facilities that would be used in support of the proposed program.
College of Business Administration and CCPE classrooms
will be used for instruction purposes. These classrooms
have audio-video equipment that is adequate for a
traditional in-class instruction.
c. Provide evidence that the institution provides adequate access to both
electronic and physical library and learning resources.
The CSULB library subscribes to all major academic and
practitioner journals in the field of accounting, along
with access to major databases (ABI/Informs and Proquest)
for conducting research. Most of these resources are
available online through the Library’s online catalog
(COAST). A library resource report prepared by
Business/Government Librarian, Susan Jackson, is attached
in Appendix D.
d. Describe available academic technology, equipment, and other specialized
materials.
There will be need for computer labs in some of the
Accounting Information Systems courses. The College of
Business Administration has multiple computer laboratory
classrooms with software installed that will adequately
meet those needs.
30
8. Additional Support Resources Required
Note: If additional support resources will be needed to implement and maintain the
program, a statement by the responsible administrator(s) should be attached to the
proposal assuring that such resources will be provided.
a. Describe additional faculty or staff support positions needed to implement the
proposed program.
The Department of Accountancy currently has enough
faculty members with expertise in specialized areas of
accounting to meet the needs of the master’s
program. However, there is a need to hire faculty to
replace the ones that have either retired or left the
Department. During the last three years, five faculty
members have either left the University or are in FERP
status. Of these, only two have been replaced. In the
2013-2014 academic year the Department expects to recruit
three new faculty members to maintain sufficient staff to
meet the teaching needs of the Department.
Currently, the Masters in Business Administration (MBA)
office in the College of Business Administration has
three staff supporting its state-side and self-support
MBA programs. The Director of the MBA program has
determined that the current staff resources are
sufficient to support the new Master in Accountancy
program and the two additional graduate programs proposed
within the College of Business Administration. A faculty
member within the department of Accountancy will be
appointed as the Director of the Master of Science in
Accountancy program. The Director will be responsible
for admission decisions, marketing and recruiting
applicants through information sessions, student
advising, and working closely with the Graduate Program
staff. Also, this Director would work with the Director
of Graduate Programs for maintaining the academic
integrity of the program and compliance with AACSB
standards.
b. Describe the amount of additional lecture and/or laboratory space required to
initiate and to sustain the program over the next five years. Indicate any
additional special facilities that will be required. If the space is under
construction, what is the projected occupancy date? If the space is planned,
indicate campus-wide priority of the facility, capital outlay program priority,
and projected date of occupancy. Major capital outlay construction projects
are those projects whose total cost is $610,000 or more (as adjusted pursuant
to Cal. Pub. Cont. Code §§ 10705(a); 10105 and 10108).
None.
31
c.
Include a report written in consultation with the campus librarian which
indicates any necessary library resources not available through the CSU
library system. Indicate the commitment of the campus to purchase these
additional resources.
Not Applicable.
d.
Indicate additional academic technology, equipment, or specialized materials
that will be (1) needed to implement the program and (2) needed during the
first two years after initiation. Indicate the source of funds and priority to
secure these resource needs.
None.
e.
For self-support programs, please provide information on the per-unit cost to
students and the total cost to complete the program.
The student cost for CBA programs offered through CCPE is
$850 per unit. The cost of completing the 9-month 30unit MSA program will be $25,500. This will not cover
the cost of books and other University services, which
will be the responsibility of the student.
32
Submit completed proposal packages to:
APP@calstate.edu
Academic Program and Planning
CSU Office of the Chancellor
401 Golden Shore
Long Beach, CA 90802-4210
Contact Academic Program Planning
Dr. Christine Mallon
Assistant Vice Chancellor
Academic Programs and Faculty
Development
Ms. Norma Warren
Academic Programs and Faculty Development
Phone (562) 951-4672
Phone (562) 951-4722
Fax
Fax
(562) 951-4982
cmallon@calstate.edu
(562) 951-4982
nwarren@calstate.edu
Academic Program Planning is on the Web http://www.calstate.edu/APP/
Contact Extended Education
Ms. Sheila Thomas
State University Dean, Extended Education
Phone (562) 951-4795
Fax
(562) 951-4982
sthomas@calstate.edu
33
34
APPENDIX A
Faculty Curriculum Vitae
Steven Fisher
Email: Steven.Fisher@csulb.edu
Education

DBA, Kent State University, 1985; Major: Accounting

MS, University of Akron, 1974; Major: Accounting

BS, University of Akron, 1972; Major: Accounting
Past Experience

Chair for Accounting Department, California State University, Long Beach (2001 - Present)

Professor, California State University, Long Beach (1993 - Present)

Lead Instructor, Convisor and Duffy CPA Review, Long Beach, CA (1994 - 1996)

Associate Professor, California State University, Long Beach (1990 - 1993)

Assistant Professor, The University of Akron (1984 - 1990)

Instructor, Kent State University (1978 - 1984)

Lecturer, Gannon University (1976 - 1978)

Instructor, Allegheny College (1975 - 1978)

Staff Accountant, Coopers and Lybrand, Cleveland, Ohio (1974 - 1975)

Graduate Assistant, The University of Akron (1972 - 1974)
Research and Scholarly Activities
Journal Article, Academic Journal

"The Application of SOM as a Decision Support Tool to Identify AACSB Peer Schools" (2009), Decision
Support Systems.

"Do Reverse Stock Splits Indicate Future Poor Stock Performance? " (2009), Expert Systems with
Applications.

"A Value-Added Approach to Selecting the Best Master of Business Administration (MBA)
Program" (2007), Journal of Education for Business.

"Evaluating Mid-Level ERP Software" (2004), The Journal of Computer Information Systems .

"Linking Cost Volume-Profit Analysis with Performance Evaluation" (2004), Business Journal.
Conference Proceeding
35

"Selecting the Right Peer Schools for AACSB Accreditation- A Data Mining Application" (2007),
Proceedings of the IEEE Symposium on Computational Intelligence and Data Mining.

"Impact of FASB Qualitative Characteristics on the Promulgation of Statements of Financial Accounting
Standards" (2006), 2006 Proceedings of 12th Americas Conference on Information Systems.

"Selecting the Right MBA Programs--An Application of Self-Organizing Map Networks" (2006), 2006
Proceedings of 12th Americas Conference on Information Systems.

"Critical Success Factors For Selecting Hosted Accounting Systems" (2006), Proceedings of the 4th
International Conference on Supply Chain Management and Information Systems.

"Choosing the Right MBA Schools: An Application of Self-Organizing Map Networks" (2006), 2006 Hong
Kong INFORMS International.

"Impact of FASB Qualitative Characteristics on the Promulgation of SFAS" (2006), 2006 Hong Kong
INFORMS International.

"Selecting the Right Accounting Software for the Small Business" (2005), Proceedings of the 10th Annual
Conference of the Asia Pacific Decision Sciences Institute.

"Selecting the Best Value Master of Business Administration Program" (2005), Proceedings of the Hawaii
International Conference on Education.

"Understanding Corporate Rationales for Engaging in Reverse Stock Splits- A Data Mining
Application" (2005), Proceedings of the 38th Annual Hawaii International Conference on Systems
Sciences.
Presentations

INFORMS International, "SME's and Hosted Accounting Systems: Factors for Successful Selection," ,
Hong Kong, China (June , 2006)
36
Debra Grace
Email: dgrace@csulb.edu
Education

Ph D, Oklahoma State University, 1980
Major: Accounting

MBA, Ohio University, 1974
Major: Accounting

BFA, Ohio University, 1971
Major: Painting
Past Experience

Professor, California State University, Long Beach (2001 - Present)

Lecturer, California State University, Long Beach (2001 - 2001)

Professor, The University of Texas at Arlington (1989 - 1998)

Associate Professor, The University of Texas at Arlington (1987 - 1989)

Associate Professor, The University of North Texas (1984 - 1987)

Visiting Associate Professor, The University of Texas at Arlington (1983 - 1984)

Assistant Professor, The University of North Texas (1980 - 1983)

Teaching Associate, Oklahoma State University (1976 - 1979)

Instructor, Murray State University (1974 - 1976)
Research and Scholarly Activities
Journal Article, Academic Journal

"Failure to Communicate" (2010), The CPA Journal.

"Classroom strategies for improving students' oral communication skills" (2004), Journal of Accounting
Education.

"Section 2036 Proves Potent IRS Weapon Against Family Limited Partnerships" (2003), International
Business and Economics Research Journal.
Conference Proceeding

"Attitude Toward Communications Skills: The Comparison Between Accounting Students and
Professionals" (2009), Decision Sciences Institute Annual Meeting .

"Defending Family Limited Partnerships Against Section 2036: Lessons from Kimbell" (2004), The
International Business & Economics Research Journal Conference.

"Accounting Scandals: Using the Corporate Culture of Greed and Excess to Teach Intermediate
Accounting" (2004), 10th Annual Symposium on Collegiate School of Business Teaching.
Journal Article, Professional Journal

"Depreciation: The Ins and Outs of Recapture (Part 2)" (2005), The Tax Adviser.

"Depreciation: The Ins and Outs of Recapture (Part 1)" (2005), The Tax Adviser.
37
Presentations

Western AAA 2010 Annual Meeting, "Experience Effect on the Communication Skills: The Perception
Gap Between Accounting Students and Professionals," AAA, Portland, Oregon (April , 2010)

Western Academy of Management Meeting, "Creating and Assessing Learning Goals: One College's
Journey From Inspiration to Implementation," , Long Beach, CA (March 30, 2006)

Western Academy of Management Meeting, "California State University Business Assessment Test ," ,
(April 1, 2005)

Association of Business Communication National Meeting, "Fear and Loathing of Communication:
Changing the Mindset of Accounting Students," , (October 23, 2003)

American Taxation Associations 2003 Midyear Meeting and JATA Conference, "Recent Tax Court
Decisions Favor Family Limited Partnerships," , St. Petersburg (February 28, 2003)
38
Sudha Krishnan
Email: Sudha.Krishnan@csulb.edu
Education

Ph D, University of Southern California, 1999
Major: Business Administration (Accounting)

M.Acc., University of Southern California, 1993
Major: Accounting

Master of Commerce , Bombay University, 1989
Major: Accounting and Financial Management

Bachelor of Commerce, Bombay University, 1985
Major: Accounting and Financial Management
Past Experience

Professor, California State University, Long Beach (2011 - Present)

Associate Professor, California State University, Long Beach (2007 - 2011)

Assistant Professor, Loyola Marymount University (1999 - 2007)

Lead Teaching Assistant, University of Southern California (1995 - 1999)

Part Time Faculty, University of Southern California (1996 - 1996)

Teaching Assistant, University of Southern California (1994 - 1995)

Instructor, University of Southern California (1993 - 1994)

Teaching Assistant, University of Southern California (1992 - 1993)

Officer, Corporate Planning Department, Industrial Credit and Investment Corporation of India(ICICI)
(1987 - 1989)

Intern, M.P. Chitale and Co.(Chartered Accountants) (1984 - 1987)
Research and Scholarly Activities
Journal Article, Academic Journal

“Inventory Valuation: Contrast between IFRS and GAAP” (2012), Strategic Finance.

"Failure to Communicate" (2010), The CPA Journal.

"A Comparison of Corporate Governance in China and India with the U.S." (2009), The Business
Review, Cambridge.

"Using Case Materials to Research Professional Standards on Revenue Recognition
Issues" (2007), Issues in Accounting Education.

"The Impact of Incentives on CEO Compensation and Firm Performance" (2006), International
Review of Economics and Business.

"The Effect of Non-Recurring Gains and Losses on CEO's Compensation" (2006), Journal of
Corporate Ownership and Control.

"Deferred Forward and Reverse Exchanges of Real Estate" (2006), Journal of Taxation of
Investments.
39
Abstract

"The Impact of 2006 SEC Executive Compensation Disclosure Requirements on Pay-for-Performance
Relationship" (2012), 12th Annual Hawaii International Conference on Business.
Journal Article, Professional Journal

"Ethics Education in Accounting: At A Glance" (2009), Long Beach Business Journal.
Conference Proceeding

Executive Compensation and the Impact of SEC Disclosure Requirements (2010), Decision Sciences
Institute (DSI).

"Attitude Toward Communications Skills: The Comparison Between Accounting Students and
Professionals" (2009), Decision Sciences Institute Annual Meeting .

"How to Engage Your Faculty in the Assessment Process" (2007), Western Decision Sciences
Conference, San Diego.

"Creating a Modern Corporate Reporting Class" (2003), Advances in Technology-Based Education:
Towards a Knowledge Based Society, 2nd International Confererence on Multimedia, Information and
Communication Technologies in Education (m-ICTE 2003).

"Developing a Current 'Modern Corporate Reporting' Class" (2003), Proceedings on the Hawaii
Conference for Business.

"Revenue Recognition Fraud or Error: The State of MicroStrategy Inc" (2003), Proceedings of the Hawaii
Conference for Business.
Presentations

Decision Sciences Institute Annual Meeting, "Comparison Between Traditional and New Media in
Business Communication - A Survey of Business Major Students," SCI, San Francisco, CA (November ,
2012)

Western AAA 2010 Annual Meeting, "Experience Effect on the Communication Skills: The Perception
Gap Between Accounting Students and Professionals," AAA, Portland, Oregon (April , 2010)

Western AAA 2010 Annual Meeting, "The Impact of 2006 SEC Executive Compensation Disclosure
Requirements On Pay-for-Performance Relationship," AAA, Portland, Oregon (April , 2010)

Western Decision Sciences Conference, "Independent Board of Directors and Firm Performance: An
Indian Perspective," , San Diego, CA (April, 2008)

American Accounting Association, "Assessment, Accreditation & Faculty," , (August , 2008)

9th International Conference on Corporate Governance and Board Leadership, "Board of Directors
Training: Transitional vs. Developed Economy," Henley Management College, UK ( , 2006)

SEC Financial Reporting Conference, "Corporate Governance in Emerging Nations," Center for
Corporate Reporting and Governance, California State University, Fullerton ( , 2005)
40
John Lacey
Email: John.Lacey@csulb.edu
Education

Ph D, University of California, Los Angeles, 1982
Major: Accounting and Information Systems

MBA, University of Southern California, 1973
Major: Quantitative Business Analysis

BS, University of Southern California, 1972
Major: Accounting
Past Experience

Member, California Society of Certified Public Accountants Scholarship Committee, Long Beach/Orange
County (2005 - Present)

Member, Board of Directors of the Society of Depreciation Professionals (2003 - Present)

Member, CFA Society of Los Angeles, Education Committee (2003 - Present)

Member, Education Committee, Society of Depreciation Professionals (2003 - Present)

Member, California Society of Certified Public Accountants Litigation Section Steering Committee (2002 Present)

Member, California Society of Certified Public Accountants Amicus Committee (2001 - Present)

Member, Accounting Principles and Auditing Standards Committee of the California State Society of
Certified Public Accountants (1990 - Present)

Professor, California State University, Long Beach (1989 - Present)

Ernst & Young Research Fellow , (1989 - Present)

Chair, California State Society of Certified Public Accountants Committee (2002 - 2005)

Chair, Accounting Principles and Auditing Standards Committee of the California State Society of
Certified Public Accountants (1999 - 2001)

Member, Board of Directors of the California State Society of Certified Public Accountants (1999 - 2001)

Member, Evolving Forms of Firm Structures and Organization Task Force, Independence Standards
Board (1999 - 2001)

Member, AICPA Continuing Professional Education Standards Task Force (1996 - 2000)

Chair, Participating Mortgages Subcommittee of AcSEC, AICPA (1987 - 1997)

Chair, AICPA Real Estate Committee (1993 - 1996)

Chair, Real Estate Accounting and Auditing Guide Task Force of Real Estate Committee, AICPA (1993 1996)

Member, International Accounting Standards task force of AcSEC (1991 - 1996)

Chair, International Accounting Standards task force of AcSEC (1991 - 1993)

Member, Accounting Standards Executive Committee (1990 - 1993)

Visiting Assistant Professor, University of California at Los Angeles (1988 - 1989)

Assistant Professor, University of California at Los Angeles (1981 - 1987)

Supervisor in National Accounting and Auditing Department, Laventhol and Horwarth Executive Office
(1973 - 1975)
41

Administrative Manager and Controller, Products Engineering Corporation, Los Angeles (1968 - 1973)
Research and Scholarly Activities
Journal Article, Public or Trade Journal

"Recommendations from the Committee on the Future of California's Professional Accountants" (2005),
California CPA.
Presentations

Federal Judicial Center & National Judicial College, "Presentation to the Judges for the AICPA," AICPA, (
, 2006)

Federal Judicial Center & National Judicial College, "Presentation to the Judges for the AICPA," AICPA, (
, 2005)

Federal Judicial Center & National Judicial College, "Presentation to the Judges for the AICPA," AICPA, (
, 2004)

Federal Judicial Center & National Judicial College, "Presentation to the Judges for the AICPA," AICPA, (
, 2003)
42
Ping Lin
Email: Ping.Lin@csulb.edu
Education

Ph D, University of California, Irvine, 2003
Major: Accounting

MS, Central University of Banking and Finance, 1994
Major: Accounting

BS, Beijing Institute of Technology, 1993
Major: International Trade
Past Experience

Associate Professor, Californnia State University, Long Beach (2010 - Present)

Assistant Professor, California State University, Long Beach (2006 - 2010)

Assistant Professor, University of Texas at Pan American (2003 - 2006)

Lecturer, University of California at Irvine (2000 - 2000)

Lecturer, University of California at Irvine (1998 - 1998)

Lecturer, University of California at Irvine (1997 - 1997)
Research and Scholarly Activities
Journal Article, Professional Journal

"Inventory Valuation Under IFRS and GAAP" (2012), .

"Detecting Earnings Management Based on the Quality of Total Accruals" (2009), The International
Journal of Services and Standards.
Conference Proceeding

Executive Compensation and the Impact of SEC Disclosure Requirements (2010), Decision Sciences
Institute (DSI).

"Attitude Toward Communications Skills: The Comparison Between Accounting Students and
Professionals" (2009), Decision Sciences Institute Annual Meeting .

"Continuous Auditing in Internal Audit Procedures: A Survey and Discussion" (2007), American Society of
Business and Behavioral Sciences.

"Impact of Electronic Commerce and Regulatory Environment on the Designing of Continuous Auditing
Systems" (2007), The Sixth Wuhan Conference on E-Business.

"Web Disclosures of Ethics Coverage by Universities" (2006), South West Decision Sciences Institute
Annual Meeting.

"Internal Auditor's Perceptions of the Effectiveness of Red Flags - A Research Note" (2005), SW
Regional AAA Meeting.

"Perceived Effectiveness in Red Flags - A Comparison between Internal and External Auditors" (2005),
ACME International Conference, San Diego, CA.

"University Demographics and Ethics Coverage" (2005), ACME International Conference, San Diego, CA.
43

"The Effect of a Rule-based Decision Aid and Problem-Solving Ability on Relevant Cost
Utilization" (2004), ACME International Conference.
Journal Article, Academic Journal

"Failure to Communicate" (2010), The CPA Journal.

"Determinants of Job Satisfaction and Retention of Mexican-American Accounting Professionals" (2007),
Journal of Business and Economics Research.

"Internal Auditor's Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial
Reporting" (2006), Journal of Accounting, Ethics and Public Policy.

"Perceived Effectiveness of SAS No. 99 Red Flags: A Comparison Between External and Internal
Auditors" (2006), Oil, Gas and Energy Quarterly.

"Performance Assessment of Functional Managers in the High Technology Sector" (2006), The
International Journal of Services and Standards, 2006.


"Raise the Red Flag" (2005), Internal Auditor, 2005.
Book, Scholarly-New
Chapter 24 - "Budgeting for Nonprofit Organizations: Diverse Types" in "Budgeting Basics &
Beyond" (2008), .
Presentations

Western AAA 2010 Annual Meeting, "Experience Effect on the Communication Skills: The Perception
Gap Between Accounting Students and Professionals," AAA, Portland, Oregon (April , 2010)

Western AAA 2010 Annual Meeting, "The Impact of 2006 SEC Executive Compensation Disclosure
Requirements On Pay-for-Performance Relationship," AAA, Portland, Oregon (April , 2010)

MBA Revitalization Conference, "Board Based Skill Application: Value Chain Management," CBA - MBA ,
CSULB (February 5, 2010)
44
Praveen Sinha
Email: Dr.Sinha@csulb.edu
Education

Ph D, Carnegie Mellon University., 1992
Major: Accounting and Policy Analysis

M. Phil, Carnegie Mellon University., 1991

MA, Lucknow University, 1981
Major: Psychology

BA, Lucknow University, 1979
Major: Mathematics
Past Experience

Associate Professor, California State University, Long Beach (2009 - Present)

Associate Professor of Accounting, Argyros School of Business & Economics, Chapman University,
Orange, CA (2004 - 2009)

Associate Professor of Accounting, School of Management, University of Michigan at Flint, Flint, Michigan
(2003 - 2004)

Associate Professor of Accounting, School of Hotel Administration, Cornell University, Ithaca, NY (1999 2003)

Assistant Professor of Accounting, College of Business Administration, University of Cincinnati,
Cincinnati, Ohio (1997 - 1999)

Assistant Professor of Accounting, School of Management, State University of New York at Buffalo,
Buffalo, New York (1992 - 1996)
Research and Scholarly Activities
Journal Article, Academic Journal

"Additional Evidence on Analysts' Decision to Issue Disaggregated Earnings Forecasts: Strategic
Biasing" (2012), Abacus.

"The Efficacy of Regulation Fair Disclosure" (2010), The Financial Review.

"An Econometric Analysis of Skewed Productivity Outcomes" (2010), Empirical Economics.


"An Examination of Tax Audit Productivity" (2007), Journal of State Taxation.
Conference Proceeding
"Auditor Independence and the Likelihood of a GAAP Violation: (2009), 40th Decision Science Institute
Conference.

"Analyst's Forecasts in 'Good News' and 'Bad News' Environments: Evidence of Differential Timing of
Information Arrival(2008), Western Decision Sciences Conference.

"Are Pre-IPO Accruals Informative of IPO Initial Returns?" (2008), Western Decision Sciences Institute.

"Do Financial Analysts' Respond to Regulatory Events? Evidence from the Tax Reform Act" (2008),
Western Decision Sciences Conference.
45

"The Impact of Mergers and Acquisitions on Earnings Predictability" (2008), Western Decision Sciences
Institute Conference.

"The Impact of Strategic Alliances on Information Environment" (2008), Western Decision Sciences
Institute Conference.
Presentations

38th Western Decision Science Institute Conference , "Change in Earnings Quality after ERP
Implementation," , Kauai, HI (April 11, 2009)

2009 Joint CAR/JCAE Symposium, "Evidence of Differential Property of Analyst's Earnings ForecastVariance in Good-News and Bad-News Environments and its Usefulness," , Hong Kong (January 3,
2009)
46
Rodney Smith
Email: Rod.Smith@csulb.edu
Education

Ph D, University of California, Irvine, 2000
Major: Management (Accounting)

MS, American University, 1985
Major: Technology Management

Masters in Taxation, Bentley College, 1977
Major: Taxation

MS, Naval Postgraduate School, 1974
Major: Financial Management

BS, University of Oregon, 1968
Major: Mathematics
Past Experience

Professor, California State University, Long Beach (2010 - Present)

Associate Professor , California State University, Long Beach (2006 - 2010)

Assistant Professor, University of Arkansas (2000 - 2006)

Lecturer, University of California, Irvine (1997 - 1999)

Adjunct Professor, University of Alaska (1981 - 1982)
Research and Scholarly Activities
Journal Article, Academic Journal

"The Effects of Inter-Firm Cost Correlation, IT Investment, and Product Cost Accuracy on Production
Decisions and Firm Profitability" (2009), Journal of Information Systems.

"REA Ontology-Based Simulation Models for Enterprise Strategic Planning" (2008), Journal of Information
Systems.

"Determinants and Consequences of Firm Information Technology Budgets" (2008), The Accounting
Review.

"An Extension of the REA Framework to Support Balanced Scorecard Information Requirements " (2007),
Journal of Information Systems.

"How Transparent are MD & A Disclosures?" (Management Discussion and Analysis) (2005), Bank
Accounting and Finance.

"Determinants of Customer Loyalty and Financial Performance" (2004), Journal of Management
Accounting Research.
Conference Proceeding

"An Examination of the Cost of Capital Implications of FASB Interpretation (FIN) 46" (2009), AAA 2009
Annual Meeting Website.

"Determinants and Consequences of CIO Compensation" (2009), AAA Annual Meeting Website.
47

"Fundamental Analysis of Firm Performance Following Strategic Alliance Announcements" (2009), AAA
2009 Annual Meeting Website.

"Customer Supplier Markets: The Valuation Implications of Accounting-Based Measures of Relative
Market Power" (2004), Annual American Accounting Association Meeting.
Magazine/Trade Publication


"Set the Right IT Budget Levels" (2009), Strategy Magazine.
Book, Chapter in Scholarly Book-New
"Using Accounting-Based Performance Measures to Assess the Business Value of Information
Technologies and Systems"(2008), Economics, Information Systems and Electronic Commerce Research
II: Advanced Empirical Methodologies.
Presentations

AAA IS Section Mid-Year Meeting, "Returns to Information Technology Capability: Evidence from
Financial Performance and CIO Compensation," American Accounting Academy, (January , 2009)

Management Accounting Section Mid-Year Meeting, "The Impact of Research Alliances on Measures of
Future Financial Market and Operating Performance Risk of Biotechnology Firms," American Accounting
Academy, (January , 2009)

Workshop on Information Systems and Economics, "The Relevance of Information Technology
Expenditures," WISE, Paris, France (December , 2008)

AAA Annual Meeting - 2008, "Information Technology Expenditures and CEO Compensation," American
Accounting Academy, ( , 2008)

American Accounting Association - Management Accounting Section Mid-Year Meeting, "Human
Resource Outsourcing: Performance of Service Providers," American Accounting Association, (January ,
2008)

Annual Meeting of American Accounting Association, 2007, "Determinants and Consequences of Firm
Information Technology Budget Levels," American Accounting Association, ( , 2007)

Annual Meeting of the American Accounting Association, "The Impact of Strategic Alliances on Measures
of Future Financial and Operating Performance Risk," American Accounting Association, ( , 2007)

Annual American Accounting Academy 2006, "Do Major Customer Relationships Enhance the
Performance of Strategic Alliances in High Tech Industries ? ," American Accounting Academy, (January
, 2007)

Annual American Accounting Academy 2006, "A Model of the Firm for Management Accounting
Research: A Proposal," American Accounting Academy, (August , 2006)

Annual American Accounting Academy 2006, "An Ontology-Based Dynamic Enterprise Model: A
Proposal with Application for Planning Sustained Compliance with the Sarbanes-Oxley Act," American
Accounting Academy, (August , 2006)

Annual American Accounting Academy 2006, "Product Cost Systems: The Effects of Investment and
External Market Information on Required Product Cost Accuracy and Firm Profitability," American
Accounting Academy, (August , 2006)

Annual American Accounting Academy 2006, "The Distribution of Financial Performance Benefits from
Supply Chain Initiatives between Buyers and Suppliers," American Accounting Academy, (August , 2006)
48
Simon Pearlman
Email: Sy.Pearlman@csulb.edu
Education

JD, DePaul University, 1966
Major: Law

BS, University of Illinois, 1963
Major: Accounting
Past Experience

Lecturer, California State University, Long Beach (1996 - Present)

Owner, Simon R. Pearlman & Associates (1992 - Present)

Adjunct Professor, Chapman University, Orange County, CA (1992 - 1996)

Adjunct Professor, California State University, Fullerton (1993 - 1993)

Adjunct Professor, University of Redlands (1992 - 1992)

Partner, Ernst & Young (1966 - 1992)

Adjunct Professor, Loyola University (Chicago) (1970 - 1980)

Adjunct Professor, John Marshall Graduate School of Law (Chicago) (1976 - 1979)
49
John Todd
Email: John.Todd@csulb.edu
Education

MBA, University of California at Los Angeles, 1964

BS, California State University at Northridge, 1963
Major: Accounting
Past Experience

Lecturer, California State University, Long Beach (1995 - Present)

Part-Time Lecturer, California State University, Fullerton (1994 - 1997)

Auditor, Public Oversight Board (1994 - 1995)

Full-Time Lecturer, University of California, Irvine, CA (1993 - 1995)

Audit Partner, Deloitte & Touche (1964 - 1993)

Part-Time Lecturer, University of California, Irvine, CA (1992 - 1992)
Research and Scholarly Activities
Journal Article, Academic Journal

"Computational Models as a Knowledge Management Tool: A Process Model of the Critical Judgments
Made during Audit Planning" (2004), Journal of Information Systems.
50
John Valenzuela
Email: jvalenzu@csulb.edu
Education

MBA, California State University Long Beach, 1981

BS, California State University Long Beach, 1977
Major: Accounting
Past Experience

Adjunct Faculty, California State University, Long Beach (1999 - Present)

Certified Public Accountant (CPA), John Gregory Valenzuela (Owner) (1979 - Present)

Lecturer, California State University, Fullerton (1998 - 2000)

Lecturer, California State University, Long Beach (1984 - 1997)

Certified Public Accountant, Haskins and Sells (1977 - 1979)
51
APPENDIX B
Masters of Accounting Curriculum at Sample Schools
1. UNIVERSITY OF SOUTHERN CALIFORNIA
52
2. CALIFORNIA STATE UNIVERSITY- NORTHRIDGE
53
3. CALIFORNIA STATE UNIVERSITY- FULLERTON
54
APPENDIX C
EXAMPLE OF OUT-OF-STATE SOLICITIONS
55
APPENDIX D
Library Resources and Services for Proposed MS in
Accounting
February 2013
Prepared by Susan Jackson, Business Librarian
I.
Library Services
A. The Library in General
The University Library is a six-story structure which houses more than one
million volumes, more than 1 million microforms, and extensive collections of
other non-print materials, including a media collection that contains DVD’s, CD’s
as well as older formats such as LP’s, VHS, cassette tapes, and slides along with
appropriate viewing and listening equipment. The library subscribes to close to
200 electronic databases that provide access to millions of full text articles across
a multitude of disciplines.
The CSULB University Library is open more than any other library in the CSU
system. The library schedule during regular session is as follows:
Monday – Thursday: 6:45 a.m. – 11:00 p.m.
Friday: 6:45 a.m. – 5:00 p.m.
Saturday: 10:00 a.m. – 5:00 p.m.
Sunday: 12:30 p.m. – 11:00 p.m.
For the week before and the week of finals, the library opens its doors for 24 hour
service and provides free coffee after midnight while supplies last!
B. Reference Services
The Spidell Technology Center, where Reference services are located, is the place
to get started with research. There are approximately 200 computers that are fully
internet capable and offer access to the entirety of research services the library
provides, as well as Microsoft products, many other specialized software
programs, MACs, color printing, and scanners. There is a large Reference book
collection with many encyclopedias, dictionaries, and bibliographies and indexes.
Subject specialist librarians are available to explain and interpret these materials
and are available for consultation at the following hours:
Monday – Thursday: 10:00 a.m. – 7:00 p.m.
Friday: 10:00 a.m. – 4:00 p.m.
Sunday: 12:30 p.m. – 6:30 p.m.
56
C. Library Instruction
To foster Information Competence on the CSULB Campus, the subject librarians
offer approximately 600 individual information literacy sessions each academic
year.
During these sessions for the College of Business and its majors, which includes
the Department of Accounting, the College of Business Librarian covers basic
search techniques, an introduction and demonstration of the online Library
Catalog (COAST), the research databases for journal article searching, proper
citing of information sources, as well as critical thinking and evaluation skills for
utilizing information. For graduate students, other topics are added to sessions.
In addition to the scheduled instruction sessions, the College of Business
Librarian is available for one-on-one consultations with faculty and students on an
as-needed basis.
D. Interlibrary Loan Services (ILS)
The realities of smaller budgets, burgeoning amounts of available information,
and the increasing demands of faculty and student research have made access to
other library collections in the region, state, and nation increasingly important.
The Library’s Interlibrary Loan services are an unparalleled set of services that
meet these needs. Easy online request interfaces and prompt fulfillment of
requests to thousands by participating libraries allows for seamless access to
thousands of materials the Library unfortunately cannot purchase.
Interlibrary Services offers two options to obtain materials not currently available (i.e. checked
out, temporarily unavailable, we don't own it, etc.) at CSULB: BeachReach and LINK+ (each
are described in detail below). These services are available to all current CSULB students, faculty,
and staff only.
LINK+
Link+ is a consortium that allows for a single search to be broadcast to more than
more than fifty regional libraries. This service is for books and selected media
only and the delivery time is within 2-4 working days. The service is available to
CSULB students and faculty via COAST, thereby allowing requests to be made
from any computer anywhere in the world.
57
BeachReach
BeachReach allows you to request any kind of material. Try Link+ first for
book requests as it has a faster service time for books.





Articles, book chapters, conference proceedings, dissertations and books
can be borrowed through BeachReach.
Average delivery time for articles and book chapters is 2-5 business days.
Average delivery time for books and media materials varies depending on
availability and how far the item has to travel. It can range from a few
days up to two weeks.
You will receive an email notification when your requests are
electronically delivered to your BeachReach Account or are ready for pick
up.
Books and media that cannot be delivered to you electronically can be
picked up at the Circulation Desk (1st floor).
E. The Library Web Page
The Library’s web page, located at http://www.csulb.edu/library/ offers one-stop
shopping for easily accessible information and research. Services available off
the Library’s main page include:
 A current list of the Library’s hours
 Access to COAST, the Library’s catalog
 Access to the Library’s research databases
 Librarian listings by name or by subject area that includes their phone
numbers, office locations, office hours, and email addresses
 Request forms for instruction sessions, consultations with a Librarian, and
Interlibrary Services
 The Library’s 24/7 chat with a Librarian online service
The Business Librarian has created an in-depth research guide utilizing state of
the art web 2.0 tools. The Business Research Guide can be found at
http://csulb.libguides.com/business.
Areas of interest on these pages include:
 Detailed information on searching for books/media information on a
business topic.
 Detailed information on searching for article information on a business
topic.
 Contact information for the Business Librarian including links to email
and a form to schedule an appointment with a librarian.
 Information on doing research off campus.
 General Library Information for ease of use.
58
II.
Library Collections
A. Philosophy
Development and maintenance of a strong, well-used and curriculum-centered
collection is a joint faculty/Library venture. The faculty in the department works
closely with the subject specialist librarians, recommending new materials to be
added to the collection and helping to evaluate new and existing publications.
The Library relies on and values this participation and attempts to maintain
continuous communication with the department on other matters as well, such as
addressing any concern’s faculty may have regarding any aspect of the library’s
collections or services.
B. Description
The Library utilizes the Library of Congress classification scheme for the
organization of its materials thereby approximating the academic departments.
The areas that more specifically relate to accounting and tax, but are not
necessarily limited to them, can be found in the following classification stems of
this scheme:
 HD, HF, KF
Like other academic libraries nationwide, CSULB has seen a decline in resources
available for library materials at a time when inflation and publisher price
increases have driven up subscription prices. This makes maintaining the current
collection difficult and subscribing to new titles challenging.
The Library currently subscribes to more than 200 electronic databases, which are
the primary research tool for finding journal, magazine and newspaper articles.
There are several databases that are used for research in accounting. The Library
subscribes to ABI Inform Complete, Business Source Premier, EconLit, Westlaw
Campus Research, Lexis Nexis Academic and Checkpoint which cover tax and
accounting related material.
The attached spreadsheet is a current list of the tax and accounting journals the
Library has access to.
C. Budget
While the library’s core collection is robust it must also be noted that the Library
is not able to augment the allocated funds for additional books and journal
subscriptions for this program. In other words, while the library has been able to
retain access to a healthy selection of expensive electronic databases available
funds for books have been reduced drastically; and at this time the available
amount does not meet the full book needs for the college with its current
curriculum. Needless to say the creation of a new program will strain that budget
even further. One solution is for the college to provide an annual library budget
augmentation, when new programs are instituted to enable the library to acquire
highly recommended books and required journal titles requested by the program.
59
List of Accounting Journals Subscribed by the Library
Title
Abacus (Sydney)
Accountancy (London)
Accountancy (London)
Accountancy age
Accountancy age
Accountancy age
Accountancy Ireland
Accountancy Ireland
Accountancy SA
Accountant (Amsterdam)
Accountant (London)
Accounting & business
Accounting & taxation
Accounting and business research
Accounting and business research
Accounting and business research
Accounting and finance (Parkville)
Accounting department management report
Accounting education (Greenwich, Conn.)
Accounting education (London, England)
Accounting education news
Accounting educators' journal
Accounting forum
Accounting forum
Accounting historians journal
Accounting historians journal
Accounting historians journal
Accounting historians notebook
Accounting history
Accounting history review
Accounting horizons
Accounting horizons
Accounting in Europe
Accounting office management & administration report
Accounting office management & administration report
Accounting office management & administration report
Accounting review
Accounting review
Accounting review
Accounting technology
Accounting technology
Accounting technology
Accounting today
Accounting today
Accounting today
Accounting today
Accounting, auditing & accountability journal
Accounting, auditing & accountability journal
Accounting, auditing & accountability journal
Accounting, auditing, & accountability
Accounting, auditing, & accountability
Accounting, management, and information technologies
60
ISSN
0001-3072
0001-4664
0001-4664
0001-4672
0001-4672
0001-4672
0001-4699
0001-4699
0258-7254
0001-4729
0001-4710
1460-406X
1944-592X
0001-4788
0001-4788
0001-4788
0810-5391
1541-115X
1085-4622
0963-9284
0882-956X
1041-0392
0155-9982
0155-9982
0148-4184
0148-4184
0148-4184
1075-1416
1032-3732
2155-2851
0888-7993
0888-7993
1744-9480
0749-2928
0749-2928
0749-2928
0001-4826
0001-4826
0001-4826
1068-6452
1068-6452
1068-6452
1044-5714
1044-5714
1044-5714
1044-5714
1368-0668
1368-0668
1368-0668
0951-3574
0951-3574
0959-8022
eISSN
Resource
1467-6281 Business Source Premier
Factiva
Business Source Premier
Factiva
LexisNexis Academic
Freely Accessible Journals
ABI/INFORM Complete
Business Source Premier
Freely Accessible Journals
LexisNexis Academic
Factiva
Freely Accessible Business Journals
2157-0175 ABI/INFORM Complete
2159-4260 Business Source Premier
2159-4260 ABI/INFORM Complete
2159-4260 ABI/INFORM Complete
1467-629X Business Source Premier
Factiva
Business Source Premier
Business Source Premier
ABI/INFORM Complete
Freely Accessible Journals
1467-6303 Business Source Premier
1467-6303 ScienceDirect Journals
Freely Accessible Journals
Freely Accessible Journals
Business Source Premier
Freely Accessible Journals
SAGE Premier 2007 without AERA
2155-286X Business Source Premier
1558-7975 Business Source Premier
1558-7975 ABI/INFORM Complete
Business Source Premier
1945-726X LexisNexis Academic
1945-726X Factiva
1945-726X ABI/INFORM Complete
1558-7967 Business Source Premier
1558-7967 JSTOR Arts & Sciences IV Archive Collection
1558-7967 ABI/INFORM Complete
ABI/INFORM Complete
Factiva
Business Source Premier
Factiva
LexisNexis Academic
Business Source Premier
Freely Accessible Journals
Emerald Journals
Emerald Management 120
ABI/INFORM Complete
Emerald Journals
Emerald Management 120
1873-7595 ScienceDirect Journals
Accounting, organizations and society
Actualidad contable FACES
Advances in accounting
Advances in international accounting
AIS educator journal
Applied mathematical finance.
Auditing
Auditing
Australasian accounting, business & finance journal
Australian accountant
Australian CPA
Bank accounting & finance
Bank accounting & finance
Bowman's accounting report
British accounting review
C.P.A. journal
CA magazine (Toronto : English edition)
CA magazine (Toronto : English edition)
CAPIC review
Catalyst (Dublin, Ohio)
Certified public accountant (New York, N.Y.)
Charter (Sydney, NSW : 2004)
Chartered accountants journal of New Zealand
China journal of accounting research
China journal of accounting research
City of Richardson comprehensive annual financial report
CMA magazine
CMA magazine
CMA magazine (2011)
CMA magazine (2011)
CMA. Certified management accountant
CMA. Certified management accountant
Comptabilité contrôle audit
Comptabilité(S)
Construction accounting & taxation
Contabilidade vista & revista
Contabilidade, gestão e governança
Contaduría, administración
Contemporary accounting research
Contemporary accounting research
Contractor's business management report
Contractor's business management report
Contractor's business management report
Contractor's business management report
Controller's report (New York, N.Y.)
Controller's report (New York, N.Y.)
Controller's report (New York, N.Y.)
Controller's report (New York, N.Y.)
Cost management
CPA journal (1975)
CPA journal (1975)
CPA journal (1975)
CPA journal (1975)
CPA journal (1975)
CPA journal (1975)
0361-3682 1873-6289
1316-8533
0882-6110
0897-3660 2162-7444
1935-8156
1350-486X 1466-4313
0278-0380 1558-7991
0278-0380 1558-7991
1834-2019
0004-8631
1440-8880
0894-3958
0894-3958
0897-3482
0890-8389 1095-8347
0094-2049
0317-6878
0317-6878
0718-4662
1544-158X
0886-3253
ScienceDirect Journals
Directory of Open Access Journals
ScienceDirect Journals
ScienceDirect Journals
Freely Accessible Social Science Journals
Business Source Premier
Business Source Premier
ABI/INFORM Complete
Directory of Open Access Journals
ABI/INFORM Complete
ABI/INFORM Complete
Factiva
Business Source Premier
LexisNexis Academic
ScienceDirect Journals
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Directory of Open Access Journals
ABI/INFORM Complete
ABI/INFORM Complete
Freely Accessible Journals
1172-9929
Business Source Premier
Freely Accessible Business Journals
ScienceDirect Journals
Freely Accessible Journals
1207-5183
ABI/INFORM Complete
1207-5183
Business Source Premier
1926-4550
ABI/INFORM Complete
1926-4550
Business Source Premier
0831-3881
ABI/INFORM Complete
0831-3881
Business Source Premier
ABI/INFORM Complete
1775-3554 Directory of Open Access Journals
1054-3007
ABI/INFORM Complete
0103-734X
Directory of Open Access Journals
1984-3925 Directory of Open Access Journals
0186-1042
Directory of Open Access Journals
0823-9150
Business Source Premier
0823-9150
ABI/INFORM Complete
1058-9260
LexisNexis Academic
1058-9260
ABI/INFORM Complete
1058-9260
Factiva
1058-9260
Business Source Premier
0895-2787
LexisNexis Academic
0895-2787
ABI/INFORM Complete
0895-2787
Factiva
0895-2787
Business Source Premier
1092-8057
ABI/INFORM Complete
0732-8435
ABI/INFORM Complete
0732-8435
ABI/INFORM Complete
0732-8435
ABI/INFORM Complete
0732-8435
Freely Accessible Journals
0732-8435
Business Source Premier
0732-8435
Freely Accessible Journals
61
CPA practice management forum
Credit union accountant
Critical perspectives on accounting
Current issues in auditing
Enfoque : reflexão contábil
European accounting review
Executive briefing (New York, N.Y.)
Financial accounting series
Financial management (London, England)
Financial management (London, England)
Financial managers' statement
Forensic accounting review
Healthcare financial management
Healthcare financial management
ICFAI journal of accounting research
ICFAI journal of audit practice
Idaho State Board of Accountancy newsletter
Information and organization
Infotech update (New York, N.Y.)
Intelligent systems in accounting, finance & management
Intelligent systems in accounting, finance & management
Internal auditing (Boston, Mass.)
Internal auditor
Internal auditor
International accounting bulletin
International journal of accounting
International journal of accounting information systems
International journal of digital accounting research
International journal of digital accounting research
International journal of disclosure and governance
Intheblack
IOMA's payroll manager's report
IOMA's payroll manager's report
IOMA's payroll manager's report
IOMA's payroll manager's report
IOMA's report on managing accounts payable
IOMA's report on managing accounts payable
IOMA's report on managing T & E
IOMA's report on managing the general ledger
Irish accounting review
Issues in accounting education
Issues in accounting education
IUP journal of accounting research & audit practices
Journal of accounting & economics
Journal of accounting & organizational change
Journal of accounting education
Journal of accounting literature
Journal of accounting research
Journal of accounting research
Journal of accounting, auditing & finance
Journal of accounting, auditing & finance
Journal of accounting, finance & management strategy
Journal of accounting, finance & management strategy
Journal of applied accounting research
Journal of business finance & accounting
62
1556-0899
1094-8937
1045-2354 1095-9955
1936-1270
1984-882X
0963-8180 1468-4497
0898-7912
0885-9051
1471-9185
1471-9185
0887-4808
8756-8888
0735-0732
0735-0732
0972-690X
1471-7727 1873-7919
1550-1949 2160-0074
1550-1949 2160-0074
0897-0378
0020-5745
0020-5745
0265-0223
1094-4060
1467-0895
1741-3591
1832-0899
1090-2244
1090-2244
1090-2244
1090-2244
1080-5753
1080-5753
1525-7789
1523-5270
0791-9638
0739-3172
0739-3172
0165-4101
1832-5912
0748-5751
0737-4607
0021-8456
0021-8456
0148-558X
0148-558X
1556-5793
1556-5793
0967-5426
0306-686X
2156-9118
2156-9118
2156-9118
2156-9118
1558-7983
1558-7983
1879-1980
1873-1996
1475-679X
1475-679X
2160-4061
2160-4061
1758-8855
1468-5957
ABI/INFORM Complete
Factiva
ScienceDirect Journals
Freely Accessible Business Journals
Directory of Open Access Journals
Business Source Premier
ABI/INFORM Complete
Freely Accessible Business Journals
ABI/INFORM Complete
Business Source Premier
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Business Source Premier
Business Source Premier
Freely Accessible Social Science Journals
ScienceDirect Journals
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Factiva
ScienceDirect Journals
ScienceDirect Journals
ABI/INFORM Complete
Directory of Open Access Journals
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
Factiva
LexisNexis Academic
Business Source Premier
LexisNexis Academic
Factiva
Factiva
Factiva
ABI/INFORM Complete
Business Source Premier
ABI/INFORM Complete
Business Source Premier
ScienceDirect Journals
ABI/INFORM Complete
ScienceDirect Journals
ABI/INFORM Complete
Business Source Premier
JSTOR Arts & Sciences IV Archive Collection
Business Source Premier
Sage Premier - Direct subscriptions
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Journal of contemporary accounting & economics
Journal of corporate accounting & finance
Journal of finance and accountancy
Journal of financial and quantitative analysis
Journal of financial and quantitative analysis
Journal of financial and quantitative analysis
Journal of financial planning (Denver, Colo.)
Journal of financial planning (Denver, Colo.)
Journal of financial statement analysis
Journal of financial statement analysis
Journal of information systems
Journal of information systems
Journal of information systems
Journal of information systems
Journal of international accounting research
Journal of international accounting research
Journal of international accounting, auditing & taxation
Journal of international accounting, auditing & taxation
Journal of international financial management & accounting
Journal of management accounting research
Journal of management accounting research
Journal of managerial issues
Journal of managerial issues
Journal of modern accounting and auditing
Journal of the American Taxation Association
Journal of the American Taxation Association
Journal of the American Taxation Association
Main street practitioner
Management accounting (London)
Management accounting (London)
Management accounting (New York, N.Y.)
Management accounting (New York, N.Y.)
Management accounting (New York, N.Y.)
Management accounting quarterly
Management accounting quarterly
Management accounting research
Management for strategic business ideas
Management for strategic business ideas
Managerial auditing journal
Managerial auditing journal
Managerial auditing journal
Managing accounting systems & technology
Managing accounts payable. Europe
Managing accounts payable. Europe
Massachusetts CPA review
Mathematical finance
Mathematics and financial economics
Mathematics and financial economics
Mathematics and financial economics
National public accountant (1957)
National public accountant (1957)
New York certified public accountant : CPA
Rince
1815-5669
1044-8136 1097-0053
1948-3015
0022-1090 1756-6916
0022-1090 1756-6916
0022-1090 1756-6916
1040-3981
1040-3981
1085-3464
1085-3464
0888-7985 1558-7959
0888-7985 1558-7959
0888-7985 1558-7959
0888-7985 1558-7959
1542-6297 1558-8025
1542-6297 1558-8025
1061-9518 1879-1603
1061-9518 1879-1603
0954-1314 0954-1314
1049-2127 1558-8033
1049-2127 1558-8033
1045-3695
1045-3695
1548-6583 1935-9683
0198-9073 1558-8017
0198-9073 1558-8017
0198-9073 1558-8017
0025-1682
0025-1682
0025-1690
0025-1690
0025-1690
1528-5359
1528-5359
1044-5005 1096-1224
1490-4225
1490-4225
0268-6902
0268-6902
0268-6902
1521-2548
1537-2944
1537-2944
0025-4770
0960-1627 1467-9965
1862-9660
1862-9660
1862-9660
0027-9978
0027-9978
0028-7148
1851-3239
ScienceDirect Journals
ABI/INFORM Complete
Directory of Open Access Journals
Business Source Premier
JSTOR Arts & Sciences I Archive Collection
ABI/INFORM Complete
Business Source Premier
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Academic Search Complete
Business Source Premier
Military & Government Collection
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
ScienceDirect Journals
Business Source Premier
Business Source Premier
Business Source Premier
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Freely Accessible Business Journals
Business Source Premier
ABI/INFORM Complete
Factiva
Business Source Premier
ABI/INFORM Complete
Business Source Premier
ABI/INFORM Complete
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
ABI/INFORM Complete
ScienceDirect Journals
Business Source Premier
ABI/INFORM Complete
ABI/INFORM Complete
Emerald Journals
Emerald Management 120
Factiva
Factiva
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
Springer Americas
SpringerLink
ABI/INFORM Complete
ABI/INFORM Complete
Business Source Premier
ABI/INFORM Complete
Directory of Open Access Journals
63