The Accounting Component of Executive M.B.A. Programs

To assist Executive M.B.A. (E.M.B.A.) faculty and administrators in their curriculum management efforts, this descriptive study examines the accounting component of U.S. E.M.B.A. programs. Based on a national survey of E.M.B.A. programs, the primary results are: (1) accounting is an important component of the E.M.B.A., generally comprising over 10 percent of the curriculum; (2) accounting material is most often delivered through class discussion, case analysis and lecture, (3) accounting is most commonly incorporated into the curriculum in stand-alone modules, as opposed to being integrated throughout the program; (4) the specific topics covered primarily relate to financial and managerial accounting, with little emphasis on auditing/systems or tax; and (5) the primary reasons for covering accounting in stand-alone modules (as opposed to integration throughout the program) are tradition and concern for efficient and effective delivery of the material. Overall, the approach to covering accounting material in E.M.B.A. programs appears to be fairly traditional.