Selection for the subject disciplines of Accounting and Finance is designed to support studies leading to a baccalaureate degree, the BS-Business Administration. It also supports three Master degree programs: the MBA, the Master of Science in Accountancy, and the Master of Science in Taxation. All undergraduate students, regardless of desired specialization, must complete an interdisciplinary core of business courses, general education, and prerequisite courses. In addition to breadth provided by the core curriculum, each undergraduate student selects an area of specialization in which to concentrate, such as Accounting, Accounting Information Systems (AIS), Corporate Accounting & Finance, and Finance.
Undergraduate programs granted by this department reflect an optimal blend of Accounting and Information Systems and Accounting and Finance. Each program includes a practicum providing students opportunities to suggest solutions to real-world practice problems in industry.
At the graduate level, the Department offers a unique Master of Science in Accountancy which is designed for students who have completed a bachelor's degree in liberal arts or sciences. The cohort program is full-time and is completed in twelve months. All courses are offered in an accelerated format and in-tandem. In addition, the program offers a field practice experience.
Furthermore, the Department offers a Master of Science in Taxation program which is designed to serve the practice needs of taxation departments of public accounting firms and corporations. All courses are taught in an accelerated format and scheduled around the seasonal needs of practice.
Concentration in Accounting
Prepares students for careers as certified public accountants and managerial accountants for both the private and public sectors of the economy. The curriculum is designed to develop a basic understanding of the conceptual framework underlying the measurement and communication of economic data; a technical competence for effectively measuring, assimilating and communicating economic data; an awareness of the moral and ethical considerations involved; and incentives to grow and keep pace with ever-changing issues, conditions, forces and ideas.
Concentration in Finance
Three areas of financial decision-making are emphasized within this concentration: corporate finance, investments, and financial institutions. Corporate finance courses prepare students for financial analysis and planning as essential functions of a business enterprise. The investments area emphasizes the decision-making processes required to analyze the valuation of securities such as stocks or bonds and the principles of managing an investment portfolio. Financial institutions are studied both from an external viewpoint that emphasizes the function of money in capital markets, and from the internal perspective of a manager of a financial institution such as a commercial bank, savings and loan, mutual fund or life insurance company. The objective is to prepare students for careers such as financial officer of a corporation or financial institution responsible for investment and financing decisions.
Concentration in Accounting Information Systems
Prepares students to lead successful careers that span the two disciplines, with the flexibility to pursue entry level jobs in either field, and possess the foundation to pursue careers that integrate both disciplines. The program is taught exclusively within the Department of Accounting and Finance which strengthens the curriculum structure of the program focusing on important, relevant accounting, internal controls, and information technology issues. AIS students take courses in database design, networking and data communications, systems analysis and design, and IT audit, all with an accounting emphasis.
Concentration in Corporate Accounting and Finance
The concentration combines elements of accounting and finance. This area of study prepares students for careers as analysts, managers and vice presidents specializing in corporate finance, banking, insurance, securities, and pension funds. The curriculum design develops a basic understanding of the conceptual framework underlying the measurement and communication of accounting data; a technical competence for effectively measuring, and assimilating and communicating economic data, ultimately to make sound financial decisions. Awareness of moral and ethical considerations in business is emphasized along with identifying incentives to grow and keep paced with ever-changing issues, conditions, forces, and ideas. The curriculum significantly enhances the attractiveness of its graduates to corporate finance groups as entry-level hires, and for the long-term, positions them to compete for roles in management.
Graduate programs combine applied techniques and academic rigor to provide innovative management education for the Silicon Valley region. Graduate programs offered are: Master of Business (MBA), Master of Science in Accountancy (MSA), and Master of Science in Taxation (MST). The MBA can be completed on-campus or through the accelerated off-campus or corporate MBA programs. The MBA provides advanced management education for a generalist degree or for specialized expertise in an area selected by the student. The MSA encourages students to combine academic learning with accounting work experience as well-rounded preparation for careers in professional accounting. The MST program offers technical knowledge, an understanding of tax policies and research and analytical skills development. The College of Business also offers a joint MBS/MS degree with College of Engineering.
The University Library serves as the University's main resource for this subject. The collection is enhanced by access to materials at other libraries through the Interlibrary Loan and CSU+ programs.
Some areas are also collected by the Economics Department, the Political Science Department, and the Urban and Regional Planning Department. Responsibility for acquisition, cancellation and other collection decisions in these areas of overlap is decided in consultation with faculty and librarians responsible for collection development in these fields.
In some areas the collection also duplicates some materials found in the main branch of the San Jose Public Library. There was some duplication in reference materials, such as dictionaries, encyclopedias, and guidebooks. The San Jose State collection reflects the needs of the curriculum. SJSU coordinates collection development with the SJPL in the areas of database and reference subscriptions.
SJSU will also coordinate with SJPL library collection development agreements for other materials in the following subcategories of Accounting and Finance: auditing, banking, credit, general finance, insurance, money, public finance, stocks and investments, and taxation and revenue. SJSU participates in a consortia agreement with the CSU system.
The strength of the collection lies in the number of electronic resources to support on and off campus research, including discipline specific resources such as Bloomberg BNA Tax and Accounting Center, CCH Internet Tax Research Network, and Checkpoint.