About the School of Accounting

Mission Statement

The mission of the School of Accounting is to advance the accounting profession through excellence in accounting education, the production and dissemination of useful and timely research, and providing relevant continuing education and professional outreach activities that meet the needs of alumni, employers, and other constituents.

The educational mission of the School of Accounting is to prepare students for professional careers in industry, public accounting, and other organizations. An accounting education emphasizing technological, cognitive, and communication skills in the undergraduate program provides the basic foundation for a professional career in industry, government, and graduate study. The Master of Science in Accounting augments an undergraduate degree through in-depth study in financial accounting, taxation, information systems, and forensic accounting. The PhD program develops students’ research and teaching skills essential to success in an academic career. Each program recognizes that the accounting profession is an integral part of a dynamic business environment and is continually evaluated for relevancy to current and future issues facing the profession. Alumni, employers, and interested others provide direction and input in the curriculum evaluation process.

The research mission of the School of Accounting is the creation and application of accounting knowledge that is relevant to theory, practice, and education. Publication of research in scholarly journals is primary to the research mission. Application and niche oriented journal publication is a secondary, but fundamental, outlet for dissemination of knowledge that is directly applicable to accounting practitioners and scholars.

Service to local, state, and national constituents is an integral role of a land grant university. The service mission of the School of Accounting supports the education needs of alumni, employers, and other constituents with activities that promote professional growth and development and through participation in community and professional activities.

Core Values

The faculty of the OSU School of Accounting is dedicated to teaching, research, and public and professional service. In carrying out its mission, the School of Accounting is fully committed to the following core values:

  • Respect for each individual
  • Integrity and ethical behavior
  • Continuous improvement
  • Effective and efficient use of resources
  • Collegiality and the open exchange of ideas
  • Love of learning and scholarship
  • Recognition of diverse contributions to our mission

Accreditation

The School of Accounting and the Spears School of Business at Oklahoma State University are accredited by the AACSB International*. The most recent reaffirmation of the School’s and College’s AACSB accreditation was in 1999.

*Exceptions are M.S. and Ph.D. programs in Economics which are not subject to accreditation.

The School of Accounting was a 1977 charter member of the Federation of Schools of Accountancy, a national organization whose mission is to encourage and support high-quality accredited programs of graduate education in accounting.

About Instructions Programs:
Since 1926, the accounting faculty has provided an excellent undergraduate program in accounting. It was only natural that the Master’s Degree program in accounting, established int he early 1940s, would grow into a nationally recognized graduate accounting program.

As a step toward continued innovation and excellence in accounting education, research, and service to the profession and community, the Department of Accounting was designated the School of Accounting in 1979. In 1992, the School of Accounting began offering its M.S. in Accounting Degree at OSU-Tulsa.

Degrees and Programs

  • Bachelor of Science in Business Administration with a major in Accounting.
  • Master of Science in Accounting 4/1 Program (This program is for students who hold an undergraduate degree in accounting or in any area of study and who desire a graduate degree in accounting.)
  • Master of Science in Accounting PPA Program (The PPA program allows students to begin work on their M.S. degree during the first semester of their senior year [i.e., on completion of 90 hours of undergraduate course work]).
  • Ph.D. Program in Accounting

Faculty

The accounting faculty are committed to preparing students for successful business careers. The full-time faculty hold doctorate degrees from major universities. Most faculty are CPAs while others are CMAs and other professional certifications.

The faculty are recognized leaders in the accounting profession as evidenced by their participation on editorial boards of national publications, and the publication of their research in academic and professional journals. Several of the faculty are the authors of leading textbooks. Faculty members are active in professional organizations. Several hold offices and committee assignments in national, regional and state organizations.

  • All faculty have earned either the Ph.D. or the D.B.A. All but one are professionally qualified with either the CPA or CMA.
  • Universities represented by faculty degrees include the University of Arizona, Arizona State University, University of Arkansas, University of Colorado at Boulder, Indiana University, University of Missouri-Columbia, University of North Texas, Oklahoma State University, University of Texas at Austin, Texas Christian University, University of Washington, Washington University at St. Louis, and the University of Wisconsin at Madison.
  • Members of the faculty serve on or have served on editorial review boards of prestigious academic journals, including The Accounting Review, The British Accounting Review, Management Accounting Research, Issues in Accounting Education, Journal of International Financial Management and Accounting, Accounting Horizons, Journal of International Accounting, Auditing and Taxation, Journal of International Accounting Research, Research on Accounting in Emerging Economics, and Journal of Accounting Education. Several also serve as ad hoc journal and association program reviewers.
  • Several faculty members hold or have held offices and committee assignments in regional, national, and international organizations, including the American Accounting Association, Oklahoma Society of Certified Public Accountants, Federation of Schools of Accountancy, Decision Sciences Institute, Financial Executives Institute, Asian Academic Accounting Association, and the American Taxation Association.
  • Many School of Accounting faculty have received outstanding teaching awards at OSU. Additionally, since the award program began in 1990, three accounting faculty have received the Oklahoma Outstanding Accounting Educator Award from the Oklahoma Society of Certified Public Accountants.
  • The School of Accounting has been successful in establishing the following professorships and chairs under the state matching program for professorships/chairs:
    • Lanny G. Chasteen – Chair
    • Kerr-McGee Chair
    • Arthur Andersen Alumni Centennial Professorship
    • Oscar S. Gellein/Deloitte & Touche Professorship
    • Wilton T. Andersen Professorship
    • W. Haskell Cudd Professorship

Research Activities

  • The faculty is engaged in a wide variety of empirical and analytical research in forecasting accuracy, capital markets, information systems, taxation, auditing, decision-making, behavioral accounting, international accounting, and accounting education issues.
  • Faculty research has appeared in leading accounting journals, such as The Accounting Review, Journal of Accounting Research, Abacus, Journal of the American Taxation Association, Issues in Accounting Education, Journal of Management Accounting Research, Journal of Banking and Finance, Decision Sciences, The International Journal of Accounting, Journal of Information Systems, Journal of Accounting Education, Advances in Accounting Information Systems, Journal of International Business Studies, Journal of International Financial Management and Accounting, and Accounting and Business Research.
  • Eight faculty members are authors or co-authors of textbooks and textbook ancillary materials that are widely used throughout the U.S. and in many foreign countries. These texts include intermediate accounting, managerial accounting, cost accounting, international accounting, and taxation.
  • Four faculty members have received manuscript awards for their research publications.

Outreach Programs

Several faculty members participate in professional accounting organizations in such capacities as instruction, program planning, committee assignments, and officers.

The School of Accounting has delivered many successful continuing education programs through the College’s Center for Executive and Professional Development. These programs have included a CPA Review Course, professional accounting education courses for IBM, a distance-education cost accounting course for IBM, and a number of professional accounting, oil and gas, estate planning, financial planning, and taxation courses offered to individuals and companies in Oklahoma, as well as internationally.