The M.S.A. program provides a balanced broad education and an in-depth understanding of the theoretical and practical concepts of accounting. There are several areas of concentration available, and students have the opportunity to relate accounting topics to other disciplines as they develop the broad base of knowledge necessary to create, use and audit accounting information systems. Upon admission to the M.S.A. program, each student must prepare a program of study. The program is reviewed with the student by the M.S.A. advisor to ascertain that it is appropriate given the student's background and career goals. The program of study becomes the student's degree requirement when signed by the student and the M.S.A. advisor. An M.S.A. faculty advisor must approve subsequent changes in coursework.