Core Courses

All candidates for the Master of Science in Accounting program must complete the seven core graduate courses listed below.

• BUA 507 - Advanced Accounting Credits: 3
• BUA 515 - Federal Taxation of Business Entities Credits: 3
• BUA 604 - Residence Week Credits: 4
• BUA 608 - Accounting Theory and International Accounting Credits: 3
• BUA 622 - Business Law for CPA’s Credits: 3
• BUA 651 - Financial Management Credits: 3
• BUA 690 - Advanced Auditing Credits: 3

• Students will choose three additional elective courses (nine credit hours) from business administration courses or selected courses from public administration, not-for-profit management, or healthcare management.

  Aditional information is available from:

  Maine Business School Graduate Programs Office
  Room 209 Donald P. Corbett Business Building
  The University of Maine
  Orono, ME 04469-5723
  Phone: (207) 581-1973
  E-mail: mba@maine.edu
  Web: www.umaine.edu/business

Admission Requirements

Admission to the University of Maine Master of Science in Accounting (MSA) program is competitive. In its admission process, the University of Maine Business Graduate Program considers factors that indicate the potential to successfully complete the MSA program and achieve positions of leadership in the private or public sector. That potential is judged by academic performance, GMAT score, letters of recommendation, communication skills, and work experience.

Standardized Test Score: Applicants must submit official GMAT or GRE scores taken within the last five years. Students are considered competitive with GMAT scores above 500. In addition, the Business School requires a 3.5 on the analytical writing portion of the exam. Students are considered competitive with GRE scores above 500 on each portion of the exam. In addition, the Business School requires a 4.0 on the analytical portion of the exam. Students who score below these standards will be asked to retake the exam before their application will be considered.

Students whose test score or previous academic performance does not fall in the competitive range may be admitted if the Business School feels there is substantial alternate evidence of aptitude for business graduate work.

Letters of Recommendation: Three letters of recommendation must be included with the completed application. If possible, MSA applicants are encouraged to submit letters from current or former supervisors or those who can comment on work-related responsibilities and accomplishments, career advancement and potential, managerial experience, and future career goals. Meaningful academic references are also acceptable, and are most relevant for recent undergraduates. References should detail your strengths, weaknesses, and potential for academic and managerial success.

Communication Skills: Students are required to submit a personal essay as part of their application. The essay is an opportunity for the candidate to describe important attributes not apparent from the rest of the application, and also to convey one’s unique background, character, and ability to add value to the Business School’s Graduate Program. The essays are evaluated not only for content, but also for writing style and grammar. Interviews are not required for admission to the Business School’s graduate programs, but may be requested by either the applicant or the Business School. If requested, candidates will interview with a University of Maine Graduate Program representative prior to the final decision on admission.

University of Maine Business School Graduate Programs require extensive oral and written communication. All students will be assessed on these skills at the beginning of the program. Those demonstrating insufficient skills will be required to utilize campus resources (e.g., Writing Center).

Work Experience: Work experience is not required for admission to the University of Maine MSA program. Significant work experience with management responsibilities is especially important to demonstrate maturity and motivation by a student with a weak academic record.

International Students: Applicants whose native language is not English must take the Test of English as a Foreign Language (TOEFL). The test must have been taken within the past five years; the minimum required score is 213 on the computer-based version or 550 on the paper-based test. However, TOEFL is not necessarily a good indicator of English speaking skills. The University of Maine Business School Graduate Programs require extensive oral and written communication and all students will be assessed on these skills at the beginning of their program. International students demonstrating insufficient skills can be required to attend courses at the University of Maine’s Intensive English Institute in order to continue in the program. Occasionally international students must submit their transcripts to a professional evaluation service (at the student’s expense) in order to demonstrate course equivalencies.

Graduate Standing Requirement: All students enrolled in 600-level BUA courses must be matriculated in a graduate program at The University of Maine or elsewhere. Visiting graduate students will request their department or university to provide a letter of good standing to the Business School Director of Graduate Programs.

Students with an application submitted and transcripts received who are deemed potentially admissible can take one 600-level BUA course before admittance in the program.

Graduate Faculty

Daniel E. Innis, Ph.D. (Ohio State, 1991), Professor of Marketing, Dean of the College of Business, Public Policy and Health, and Director of the Maine Business School. Customer service performance and a firm’s overall performance, the impact of quick response logistics on channel member behavior.

David J. Barrett, A.B.D. (Indiana University), Assistant Professor of Accounting.

Richard H. Borgman, Ph.D. (Florida, 1994), Associate Professor of Finance. Financial institution management, securitization, portfolio risk management, asset pricing, international finance.

Martha Broderick, J.D. (Western New England School of Law, 1983). Instructor in business law.

Steven C. Colburn, Ph.D. (Georgia, 1989), Associate Professor of Accounting. Taxation of individuals, corporations, trusts and estates, with emphasis on tax planning.

Harold Z. Daniel, Ph.D. (Connecticut, 1997), Associate Professor of Marketing. Organizational buying behavior and strategic acquisition, collaborative research and development, strategic management of technology, diffusion of innovations, customer satisfaction, student retention in institutions of higher education.

John K. Ford, D.B.A. (Harvard, 1977), Nicolas Salgo Professor of Business Administration. Professor of Finance. Diversification of bond and stock portfolios.

Virginia R. Gibson, Ph.D. (State University of New York at Binghamton, 1986), Associate Professor of Management Information Systems. Information systems, Ecommerce, EBusiness.

Carol B. Gilmore, Ph.D. (Massachusetts, 1979), Professor of Management. Labor law, labor arbitration. Public sector collective bargaining, personnel management, employee rights, employee relations law.

Bret Golann, Ph.D. (Rensselaer Polytechnic Institute, 1996), Assistant Professor of Entrepreneurship/Marketing. Entrepreneurship and managing rapid growth.

Wayne C. Ingalls, MBA (Wisconsin, Madison, 1968), Certified Public Accountant. Instructor in Accounting.

Nory B. Jones, Ph.D. (Missouri, 2001), Assistant Professor of Management Information Systems. Knowledge management, collaborative technologies, and diffusion of technological innovations.

Omar J. Khan, Ph.D. candidate (St. Louis University, 2005), Assistant Professor of Marketing.

John F. Mahon, D.B.A (Boston University, 1982), John M. Murphy Chair of International Business Policy and Strategy. Professor of Management. Management policy and strategy, global strategy.

Ivan M. Manev, Ph.D. (Boston College, 1997), Associate Professor of Management. Management of the multinational corporation, formation of strategy and competitive advantage in social networks, management in post-communist transition societies.

Kim K. R. McKeage, Ph.D. (Massachusetts, 1996), Associate Professor of Marketing. Retailing, customer service quality, relationship marketing, internal marketing, socially responsible marketing, marketing education.

David M. Steiger, Ph.D. (Oklahoma State, 1993), Associate Professor of Management Information Systems. Knowledge management, data mining, decision support systems.

Natalie M. Steiger, Ph.D. (North Carolina State, 1999), Assistant Professor of Management. Systems analysis and optimization, operations research and production.

Robert A. Strong, Ph.D. (Pennsylvania State, 1983), University of Maine Foundation Professor of Investment Education and Professor of Finance. The dividend growth rate implied in common stock beta; asset allocation and purchasing power risk; bond portfolio duration.

Marie-Christine Therrien, Ph.D. (Ecole des Mines de Paris, 1998), Assistant Professor of Management/Canadian Studies.

Gloria Vollmers, Ph.D. (University of North Texas, 1993), Associate Professor of Accounting and Associate Dean. History of accounting, ethics in accounting and business, business history.

Stephanie A. Welcomer, Ph.D. (Pennsylvania State, 1997), Associate Professor of Management. Social and cognitive networks, stakeholder theory, organizations and the natural environment.