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/
The degree and major requirements displayed are intended as a guide for students entering in the Fall of 2026 and later. Students should consult with their academic program regarding final certifications and requirements for graduation.
Curriculum
Major electives taken on a pass/fail basis cannot be counted toward the Accounting major.
| Code | Title | Course Units |
|---|---|---|
| Accounting Major Requirements | ||
| Select 4 course units from the following: * | 4 | |
| Cost Management | ||
| Financial Reporting and Business Analysis | ||
| Accounting for Mergers, Acquisitions and Complex Financial Structures | ||
| Financial Disclosure Analytics | ||
| Climate and Financial Markets | ||
| Accounting for Entrepreneurs | ||
| Taxes and Business Strategy | ||
| Valuation | ||
| Electives | ||
| Select 5.5 course units of electives | 5.5 | |
| MBA Core Requirements | 9.5 | |
| Total Course Units | 19 | |
- *
The core accounting courses do not count towards the major, but are prerequisites for the other courses in the department.
MBA Core Requirements
| Code | Title | Course Units |
|---|---|---|
| Accounting | ||
| Select one of the following: | 0.5-1 | |
| Fundamentals of Financial Accounting | ||
| Fundamentals of Financial and Managerial Accounting | ||
| Finance 1 | ||
| Corporate Finance | ||
| Select one of the following: | 0.5-1 | |
| Corporate Finance | ||
| Corporate Finance (Half CU) | ||
| Macroeconomics | ||
| Select one of the following: | 0.5-1 | |
| Macroeconomics and the Global Economic Environment | ||
| Macroeconomics and The Global Economic Environment (Half CU) | ||
| Legal Studies | ||
| LGST 6110 | Responsibility in Global Management | 0.5 |
| or LGST 6120 | Responsibility in Business | |
| or LGST 6130 | Business, Social Responsibility, and the Environment | |
| Microeconomics | ||
| BEPP 6110 | Microeconomics for Managers: Foundations | 0.5 |
| BEPP 6120 | Microeconomics for Managers: Advanced Applications | 0.5 |
| Management | ||
| MGMT 6100 | Foundations of Teamwork and Leadership | 0.5 |
| MGMT 6110 | Managing Established Enterprises | 1 |
| or MGMT 6120 | Management of Emerging Enterprises | |
| Marketing | ||
| MKTG 6110 | Marketing Management | 0.5 |
| MKTG 6120 | Dynamic Marketing Strategy | 0.5 |
| or MKTG 6130 | Strategic Marketing Simulation | |
| OIDD | ||
| Select one unit of the following: | 0.5-1 | |
| Quality and Productivity | ||
| Business Analytics | ||
| Online Business Models and the Information-Based Firm | ||
| Innovation | ||
| Operations Strategy | ||
| Enabling Technologies | ||
| Managerial Decision Making | ||
| Statistics | ||
| STAT 6130 | Regression Analysis for Business 2 | 1 |
| or STAT 6210 | Accelerated Regression Analysis for Business | |
| Management Communication | ||
| Select one of the following options: | 0.5 | |
| Management Communication 3 | ||
or WHCP 6180 | Entrepreneurial Communication | |
| Writing Requirement | ||
| MBA students are required to demonstrate mastery of persuasive writing for a business audience. This is tested on an online Writing Waiver Exam that incoming MBA's complete the summer before they matriculate. Students unable to demonstrate mastery on this exam are required to take WHCP 6210: Foundations of Business Writing in the fall of their first year. This pass/fail, 0 CU course is designed to provide students with the instruction and support they will need to achieve mastery in persuasive writing for a business audience. | ||
| Second Year Requirement: | ||
| Students must satisfy the following requirements during their second year in the program: (1) maintain a Wharton GPA that is greater than 2.33 in each semester of their second year, and (2) have no more than 4 CU of Wharton courses with a grade less than or equal to 2.33 (C+ or lower) in their second year. | ||
| Total Course Units | 9.5 | |
| First Year | ||
|---|---|---|
| Fall | Course Units | |
| Fall Courses | 5 | |
| Course Units | 5.00 | |
| Spring | ||
| Spring Courses | 5 | |
| Course Units | 5.00 | |
| Second Year | ||
| Fall | ||
| Fall Courses | 5 | |
| Course Units | 5.00 | |
| Spring | ||
| Spring Courses | 4 | |
| Course Units | 4.00 | |
| Total Course Units | 19.00 | |
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.
| Code | Title | Course Units |
|---|---|---|
| Global Experience Concentration | ||
| Students must complete 2 CU in WHG 5000-level or above | 2 | |
| Select at least 1 CU from the following: 1 | 1 | |
| Accounting | ||
| Taxes and Business Strategy | ||
| Business Economics and Public Policy | ||
| Energy Markets and Policy | ||
| Climate and Financial Markets | ||
| Economic Globalization: Policy, History and Contemporary Issues | ||
| Finance | ||
| International Financial Markets and Cryptocurrencies | ||
| Global Valuation and Risk Analysis | ||
| International Banking | ||
| Central Banks, Macroeconomic Policy and Financial Markets | ||
| ESG and Impact Investing | ||
| Energy Finance | ||
| Health Care Management | ||
| Comparative Health Care Systems | ||
| Private Sector Role in Global Health | ||
| Legal Studies and Business Ethics | ||
| Global (Anti-)Money Laundering | ||
| Law of Corporate Management and Finance | ||
| Management | ||
| Leading Across Cultural and Relational Differences | ||
| Political Environment of the Multinational Firm | ||
| Corporate Diplomacy | ||
| Strategy and Environmental Sustainability | ||
| Global Management of Digital Businesses | ||
| Managing and Competing in China | ||
| Private Equity in Emerging Markets | ||
| Global Growth of Emerging Firms | ||
| Strategies and Practices of Family-controlled Companies | ||
| Advanced Global Strategy | ||
| Comparative Capitalism | ||
| Marketing | ||
| Operations, Information, and Decisions | ||
| Global Supply Chain Mgmt. | ||
| Retail Operations | ||
| Climate Risks and Opportunities | ||
| Environmental Sustainability and Value Creation | ||
| Real Estate | ||
| Global Real Estate: Risk, Politics and Culture | ||
| Urban Fiscal Policy | ||
| International Housing Comparisons | ||
| Total Course Units | 3 | |
- 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 advisor.
Concentration Advisor: Alyssa Swanson