Accounting, MBA

The Accounting major helps students acquire the skills to measure and communicate an organization’s economic activities. Accounting is the formal system of collecting, organizing, and reporting the financial data used to make economic decisions. The data shed light on current financial status and liquidity, as well as past profitability and funds-generating capability. Its users include corporate shareholders, lenders, management, employees, research organizations, and taxing and regulatory agencies.

Many different types of economic decisions require accounting data. One major use of accounting data is to inform outsiders (interested people who do not have direct access to corporate records) of the firm’s economic status and progress. By contrast, the firm’s management requires data that will aid in controlling operations and evaluating performance. Outside agencies often collect accounting data for tax collection and other social and economic policy purposes.

The accounting major at the Wharton School focuses on the user of accounting data. Most courses in the department stress concepts, procedures and applications with a view to the student understanding how accounting information is generated and its reliability in analysis. Most accounting majors are preparing for careers in which accounting data are used extensively. The department’s flexible curriculum also allows interested students to take the required courses toward certification as a CPA (certified public accountant) or CMA (chartered management accountant). As the specific course requirements for these certificates vary from state to state and usually exceed the minimum requirements for a Wharton MBA major, students who seek professional certification should seek the advice of the Accounting Department adviser as early as possible to plan their programs.

For more information: https://accounting.wharton.upenn.edu/programs/mba/

Curriculum

Major electives taken on a pass/fail basis cannot be counted toward the Accounting major.

*

The core accounting courses do not count towards the major, but are prerequisites for the other courses in the department.

MBA Core Requirements

¹

Students cannot enroll in both FNCE 6210 and FNCE 6230.

²

STAT 6210 is by placement only.

³

Enrollment in WHCP 6180 requires pre-approval.

The degree and major requirements displayed are intended as a guide for students entering in the Fall of 2025 and later. Students should consult with their academic program regarding final certifications and requirements for graduation.

The Global Experience Concentration facilitates MBA student participation in a study abroad program. Students must complete two full credit units in an approved International Exchange Program at the partner university’s location. In addition, students must take one full credit unit of internationally focused MBA electives to satisfy the concentration requirement.  

Curriculum 

Students must complete two full credit units in an approved International Exchange Program at the partner university’s location. Approved International Exchange Programs include:

• Australia – AGSM, Sydney
• Brazil – COPPEAD, Rio de Janeiro
• Chile – Universidad Adolfo Ibanez, Santiago
• China – CEIBS, Shanghai
• China – Peking University, Beijing
• France – HEC/ISA, Paris
• France – INSEAD, Fontainebleau
• Hong Kong – HKUST, Kowloon
• India – ISB, Hyderabad
• Israel – IDC, Herzliya
• Israel – Tel Aviv University, Tel Aviv
• Italy – SDA Bocconi, Milan
• Japan – Keio University, Tokyo
• Netherlands – RSM, Rotterdam
• Philippines – AIM, Makati City
• Singapore – INSEAD, Singapore
• Spain – IESE, Barcelona
• Sweden – Stockholm School of Economics, Stockholm
• Thailand – Sasin, Bangkok
• United Kingdom – LBS, London

In addition to two full credit units taken in an approved study-abroad program, students must take one full credit unit of internationally focused MBA electives to satisfy the concentration requirement. The electives should be selected from the list below and cannot be taken on a pass/fail basis.

¹

Global Modular Courses (0.5 CU) offered in a foreign location also count.

Other courses with substantive international content may be counted upon approval of the concentration adviser.

Concentration advisor: Alyssa Swanson