Title of Program

Thai : หลักสูตรบัญชีมหาบัณฑิต
English : Master of Accountancy Program

Title of Degree and Track

Thai : บัญชีมหาบัณฑิต : บช.ม.
English : Master of Accountancy : M.Acc.

Program Overview

The Master of Accountancy (M.Acc.) program aims to produce specialists in all areas of accounting to fit in with account and finance executive positions. The program will enhance student’s capacity of accounting and push them to step up to the executive positions in both state and private organizations. Students in this program are encouraged to think creatively and produce innovations on an accounting information basis to increase business value and effective novel business competitive advantage at the international level in response to the implementation of the ASEAN Economic Community. The program provides opportunities for students to learn through the long experiences of teaching staff, scholars, accountants, and national level account auditors.

Philosophy

Accountancy is the practice of recording business transactions systematically for a business to provide necessary information that benefits to the decision making of financial statement users. The information acquisition process in accountancy starts with recording, classifying, summarizing and presenting transactions related to economic resources to the stakeholders. The goal is to develop human resource in the accounting field by enhancing their accounting comprehension. Businesses will benefit by having a person who can systematically record and compile data and turn it into informative business information reports i.e. the reports of business performance, financial status, and financial stability of the business to be distributed to business stakeholders to consider. These reports are important references for business decision-making that shall lead the business to great success and have the direct impact to national economics.

Course Structure

Program Objectives

To produce the graduates who:

  1. Apprehend advanced knowledge and skills of accounting for purposes of solving accounting problems.
  2. Have proficiency in information technologies for accounting and the capacity of developing accounting works; and be able to be in charge of and deal with managerial tasks.
  3. Have accounting professional ethics and moralities along with social accountability.

Potential Careers

  • Executive accountant
  • Account auditor
  • Internal auditor
  • Accounting information development consultant
  • Academics in state and private organizations
  • Accounting and accounting development analyst

Study Plans

Course Structure

Plan 2 (Plan A Type A2)Total credits throughout the programAt a minimum of37 credits
Required courses25 credits
Thesis (Master’s degree thesis)12 credits

Requirements for Degree Completion

  • Complete 3 general courses with total of 3 credits.
  • Pass the minimum requirement of English proficiency test.
  • Attend and present a paper related to the thesis in at least 1 seminar throughout the program.
  • Thesis or a part of thesis must be published or at least accepted to be published in at least one national or international journal listed in TCI Tier 1 database and the student’s name must be presented as the first author.
  • Participate in at least one study trip program as arranged by the program or the Faculty of Business Administration to visit various institutes domestically or internationally.
Plan 3
(Plan B)
Total credits throughout the programAt a minimum of37 credits
Required courses25 credits
Elective coursesAt a minimum of6 credits
Thesis (Independent Study)6 credits

Requirements for Degree Completion

  • Complete 3 general courses with total of 3 credits.
  • Pass the minimum requirement of English proficiency test.
  • Pass the Comprehensive Examination
  • Independent Study or a part of the Independent Study must be published in the CMU Graduate School Journal or other journals as approved by the program and the graduate school.
  • Participate in at least one study trip program as arranged by the program or the Faculty of Business Administration to visit various institutes domestically or internationally.

Curriculum

The MAcc is a 2-year program special master’s degree program. The period of study is divided into 4 semesters and students shall not exceed 5 academic years.

Class Schedule

Saturdays and Sundays, from 09.00-16.00 hrs.