Accounting

https://business.uoregon.edu/departments/accounting

Angela K. Davis, Director
Undergraduate Advising Office
203 Peterson Hall

Accounting students are highly recruited by a variety of organizations—taking positions in public accounting firms, industry, and government. Accountants deal with issues ranging from the design of information systems to the formulation of acquisition strategies. Given the growing internationalization of business, career paths can even lead to exciting opportunities abroad. Accounting graduates of the University of Oregon include Phil Knight, Nike cofounder and chairman, and Charles H. Lundquist, the namesake of the UO business college.

The challenging curriculum emphasizes the development of skills in problem-solving, analytical reasoning, and written and oral communication. Students participate in various real-world projects and obtain considerable computer experience. The relatively small size of the program allows meaningful student-faculty interaction. The School of Accounting is one of only 120 accounting programs accredited by AACSB International.

Faculty

Dane M. Christensen, associate professor (corporate misconduct, corporate social responsibility). BA, 2003, Oregon State; BS, 2004, MActg, 2005, Oregon; PhD, 2013, Arizona. (2016)

Robin P. Clement, Robert and Lois Braddock Distinguished Senior Instructor II (consolidations, financial accounting theory); director, master of accounting program; academic director, sports product management. BSBA, 1979, Ohio State; MBA, 1983, Wisconsin, Milwaukee; PhD, 1994, Michigan State. (2003)

Angela K. Davis, Jack O. Rickli Professor of Business (financial reporting, valuation). BS, 1993, Idaho; PhD, 2001, Washington. (2006)

Kari Day, instructor. BS, 2002, MS, 2002, Oklahoma City; DBA, 2017, Northcentral. (2018)

Shannon Dolan, instructor [profit sharing 401(k) plan administration, compliance, and design]. BA, 2000, MS, 2001, Oregon. (2013)

Qintao Fan, associate professor. BA, 1996, Renmin University of China; MA, 1998, Maryland, College Park; MS, 2001, PhD, 2004, Stanford. (2016)

Gudrun K. Granholm, instructor. MBA, 1975, Stanford. (2013)

David A. Guenther, Scharpf-Knight Professor in Business (effects of income taxes, economic effects of international accounting differences). BA, 1976, California State, San Bernardino; PhD, 1990, Washington. (2005)

Michele C. Henney, Bashaw Senior Instructor II of Accounting (auditing, corporate governance); program manager, Cameron Center for Finance and Securities Analysis. BS, 1982, California State; MS, 1988, Golden Gate; PhD, 1994, Oregon. (2004)

Nicole Bastian Johnson, associate professor (managerial incentives, performance measurement). BS, 1996, MAcc, 1996, Brigham Young; MS, 2002, PhD, 2005, Stanford. (2013)

Drummond Kahn, instructor (auditing). BA, 1989, Whitman; MS, 1990, Oregon. (2000)

Linda K. Krull, associate professor (capital structure decisions, effects of taxes on corporate financial reporting and investment); coordinator, doctoral program. BS, 1992, Indiana; MAcc, 1994, Florida; PhD, 2001, Arizona. (2008)

Steven Roy Matsunaga, Charles E. Johnson Memorial Professor of Accounting (corporate governance, managerial incentives). BA, 1979, San Francisco State; MBA, 1984, William and Mary; PhD, 1992, Washington. (1992)

Sarah Nutter, professor (impact of taxes and taxation structures, institutional and individual behavior); Edward Maletis Dean. BS, Ferris State; MBA, PhD, Michigan State. (2017)

Stephanie Peel, instructor pro tem. BS, 1990, Washington, St. Louis. (2018)

Kyle Peterson, associate professor (comparability, disclosure). BS, 2001, MAcc, 2001, Brigham Young; PhD, 2008, Michigan, Ann Arbor. (2008)

Joel Sneed, senior instructor (accounting information systems, financial and international accounting). BS, 1986, MBA, 1988, Appalachia State; MS, 1997, PhD, 2001, Arizona. (2000)

Michael P. Tomcal, senior instructor (financial accounting, cost accounting, federal taxation). BS, 1982, DePaul; MEd, 2005, Oregon State; MActg, 2005, Oregon. (2006)

Brady J. Twedt, assistant professor (capital markets, information intermediaries). BS, 2009, Utah State; PhD, 2013, Texas A&M. (2018)

Ryan J. Wilson, Richard W. Lindholm Professor of Taxation (corporate governance and tax planning, financial accounting for income taxes); director, doctoral program;. BS, 1999, Oregon; PhD, 2007, Washington. (2013)

Emeriti

Helen Gernon, professor emerita. BBA, 1968, Georgia; MBA, 1972, Florida Atlantic; PhD, 1978, Pennsylvania State; CPA, Florida. (1978)

Raymond D. King, professor emeritus. BS, 1971, Montana State; MBA, 1974, Montana; PhD, 1980, Oregon; CPA, Montana. (1982)

Dale Morse, professor emeritus. BA, 1969, MBA, 1975, Oregon; PhD, 1978, Stanford. (1991)

The date in parentheses at the end of each entry is the first year on the University of Oregon faculty.

• Bachelor of Arts
• Bachelor of Science
• 3 + 1 Accounting Pathway (Bachelor of Arts/Master of Accounting)

Undergraduate Programs

Academic Requirements

To earn an undergraduate degree in the Lundquist College of Business, a student must be an admitted major in good academic standing with the college and the university. Two sets of requirements must be completed: general university requirements and college requirements.

The college is firmly committed to an undergraduate degree program in business based on a solid foundation in the arts and sciences. Students may not earn two majors in the Lundquist College of Business; in other words, a student who has an undergraduate degree in business administration cannot earn another undergraduate degree from the college. See the Bachelor's Degree Requirements section of this catalog for specific requirements for bachelor’s degrees and for general-education and university requirements.

Students must satisfy the upper-division business core and major requirements in effect when they are admitted as majors.

For a more detailed explanation of requirements for majors, students should pick up the undergraduate degree programs handout in the Advising Office.

Business Premajor Admission

New students planning to earn a bachelor's degree in the Lundquist College of Business typically enter the university as business premajors. Transfer students and university students from other majors may become business premajors by submitting a Request for Addition or Deletion Major form, available in the Advising Office. Students who seek premajor status in business should meet with an advisor in the college if their GPA is below 3.00. Business premajors typically are not eligible to take most 300- and 400-level business courses. Business premajor status does not guarantee admission to the accounting or business administration major.

Admitted business premajors typically spend the first two years fulfilling general-education and premajor requirements.

Premajor Requirements

• Junior Standing. Course work of 75 or more credits must be complete.
• Cumulative GPA Requirement. Guaranteed admission requires a 3.00 cumulative grade point average in college course work, including transfer work. The college includes all course work when calculating the cumulative GPA for admission to the major.
• Holistic Review. Students who have taken all required business premajor course work but fall slightly below the minimum GPA requirements may be considered for admission under a holistic review process. For more details, interested students may visit an academic advisor in 203 Peterson Hall.
• English Competence. International students must have a Test of English as a Foreign Language (TOEFL) score of at least 575 (paper-based test), 233 (computer-based test), 89 (internet-based test), an International English Language Testing System (IELTS) score of 7.0, or have completed the Academic English for International Students (AEIS) program.

First-Year Direct Admission

Direct admission is only offered to first-year students who are entering in the fall term and list their intended major as business administration. The University of Oregon considers a number of factors when making direct admissions decisions, including high school GPA, strength of academic course work, test scores, and ability to enhance the diversity of the university. Students selected for direct admission will need to complete the lower-division course requirements but will not need to apply to the major like other students interested in business administration or accounting.

3 + 1 Accounting Pathway (Concurrent Degree Program)

The 3+1 Accounting Pathway is an accelerated program for accounting majors, an opportunity for qualified incoming freshman students interested in accounting to complete within four years the bachelor’s degree in accounting concurrently with the master of accounting degree. Through an evaluation of college-ready credits (e.g., Advanced Placement and International Baccalaureate programs), high-achieving students are fast-tracked for admission to the Lundquist College of Business one full year before their contemporaries. Students in this program may complete their undergraduate degree in three years, with the fourth year used to complete the master of accounting program. Students must submit applications for admission to the 3+1 Accounting Pathway by October 31 of the fall trimester of their freshman year.

For more information, visit the website. For application information, visit the admissions website.

Business Premajor Courses

Premajor core business courses must be taken at the University of Oregon.

In addition, international students are required to take Academic English for International Students (AEIS) courses or produce English language proficiency test scores (575 on the TOEFL paper-based test, 89 on the TOEFL internet-based test, or 7.0 in the IELTS).

Course List

Code	Title	Credits
Core Courses 1
BA 101	Introduction to Business	4
ACTG 211	Introduction to Accounting I	4
ACTG 213	Introduction to Accounting II	4
EC 201	Introduction to Economic Analysis: Microeconomics	4
EC 202	Introduction to Economic Analysis: Macroeconomics	4
Additional Courses 2
BA 240	Managing Business Information	4
MATH 241	Calculus for Business and Social Science I	4
MATH 243	Introduction to Methods of Probability and Statistics	4
Select one of the following:		8
WR 121 & WR 122	College Composition I and College Composition II
WR 121 & WR 123	College Composition I and College Composition III
Total Credits		40

1

A 3.00 cumulative GPA (including both UO and transfer course work) and a minimum grade of C– in core courses are required for guaranteed admission to the major. Premajor requirements must be taken for letter grades. The university limits retaking of courses in which a P or mid-C or better is earned; a petition is required. When repeating a core course, only the second grade is used in calculating the core GPA. Core courses may be repeated only once (including marks of W, N, F, D, C–).

2

Must be taken for letter grades and passed with grades of C– or better.

Application to the Major

Students seeking admission through the standard pathway must submit a formal application for admission to the major one term prior to enrolling in upper-division business courses. Typically this takes place in the term they are completing their lower-division requirements. To be eligible for admission as a major, a student must apply before the term deadline. Applications are due the first week of the term for admission the following term.  Applications are not accepted during summer session. Students who are completing their final term of business premajor requirements may submit applications.

The following documents are required for admission:

1. Completed application form
2. Academic transcripts or proof of enrollment
3. A cover letter and résumé
4. Short answer essays

Upper-Division Core

Course List

Code	Title	Credits
BA 308	Leadership and Communication	4
BA 325	Business Law and Ethics	4
BA 453	Business Strategy and Planning	4
FIN 311	Economic Foundations of Competitive Analysis	4
FIN 316	Financial Management	4
MGMT 311	Managing People in Organizations	4
MKTG 311	Marketing Management	4
OBA 311	Business Analytics I	4
OBA 312	Business Analytics II	4
OBA 335	Operations Management	4
Total Credits		40

Upper-division core courses typically are completed during junior year.

Bachelor of Arts Degree Requirements

Course List

Code	Title	Credits
ACTG 350–352	Intermediate Accounting I-III	12
ACTG 360	Cost Accounting	4
ACTG 440	Auditing	4
ACTG 450	Advanced Financial Accounting	4
ACTG 470	Federal Taxation	4
Total Credits		28

Bachelor of Science Degree Requirements

Course List

Code	Title	Credits
ACTG 350–352	Intermediate Accounting I-III	12
ACTG 360	Cost Accounting	4
ACTG 440	Auditing	4
ACTG 450	Advanced Financial Accounting	4
ACTG 470	Federal Taxation	4
Total Credits		28

The 400-level courses are typically taken in the senior year.

Upper-division accounting credits applied toward the major must be taken at the Lundquist College. Exceptions require explicit approval from the accounting department head.

Students pursuing the certified public accountant (CPA) designation are required to take additional course work prior to sitting for the Certified Public Accountant Examination. This course work is provided through a one-year master’s degree program. Contact the School of Accounting for details.

Four-Year Degree Plan

The degree plan shown is only a sample of how students may complete their degrees in four years. There are alternative ways. Students should consult their advisor to determine the best path for them. Milestones are not specific to one course unless explicitly stated. Please visit the website for more information.

Bachelor of Arts in Accounting

Degree Map

First Year
Fall		Milestones	Credits
BA 101	Introduction to Business		4
BA 199	Special Studies: [Topic]		1
Academic Residential Community or FIG seminar
MATH 111	College Algebra		4
TLC 199	Special Studies: [Topic] (Study Skills coursework)		1
First term of first-year second-language sequence			5
Review the holistic requirements for admission to the major and establish a plan for developing these traits
	Credits		15
Winter
EC 201	Introduction to Economic Analysis: Microeconomics		4
MATH 241	Calculus for Business and Social Science I		4
WR 121	College Composition I		4
Second term of first-year second-language sequence			5
Meet with an academic advisor to make a long-term plan
Get involved in a club or activity.
Use Career Services this year to learn to write an evidence-based cover letter and résumé.
	Credits		17
Spring
EC 202	Introduction to Economic Analysis: Macroeconomics		4
WR 122 or WR 123	College Composition II or College Composition III		4
Third term of first-year second-language sequence			5
General-education course in science			4
Consider applying for the job shadow program. Plan to attend the spring career fair to network and learn.
	Credits		17
	Total Credits		49

Degree Map

Second Year
Fall		Milestones	Credits
ACTG 211	Introduction to Accounting I		4
MATH 243	Introduction to Methods of Probability and Statistics		4
First term of second-year second-language sequence			4-5
General-education social science course that also satisfies a multicultural requirement			4
Meet an advisor regarding progress toward admission
Learn to use Duck Connect
	Credits		16-17
Winter
ACTG 213	Introduction to Accounting II		4
General-education course in arts and letters		Prepare major application	4
Second term of second-year second-language sequence		Meet Lundquist peer educator	4-5
General-education course in science		Complete practice interview	4
	Credits		16-17
Spring
BA 240	Managing Business Information		4
Third term of second-year second-language sequence			4-5
General-education arts and letters course that also satisfies a multicultural requirement			8
Consider summer leadership program in accounting
Apply for business major within the first week of the term you are completing business premajor requirements.
	Credits		16-17
	Total Credits		48-51

Degree Map

Third Year
Fall		Milestones	Credits
ACTG 350	Intermediate Accounting I		4
BA 308	Leadership and Communication		4
OBA 311	Business Analytics I		4
If studying abroad, select a program and finalize term to attend
	Credits		12
Winter
ACTG 351	Intermediate Accounting II		4
FIN 316	Financial Management		4
OBA 312	Business Analytics II		4
General-education course in arts and letters		Attend career fairs	4
	Credits		16
Spring
ACTG 352	Intermediate Accounting III		4
FIN 311	Economic Foundations of Competitive Analysis		4
MGMT 311	Managing People in Organizations		4
Elective course			4
Consider applying for a master of accounting program if CPA is the goal
	Credits		16
	Total Credits		44

Degree Map

Fourth Year
Fall		Milestones	Credits
ACTG 450	Advanced Financial Accounting	Attend Meet the Firms	4
ACTG 470	Federal Taxation	Utilize networking events	4
MKTG 311	Marketing Management		4
	Credits		12
Winter
ACTG 360	Cost Accounting	Apply for graduation	4
BA 325	Business Law and Ethics		4
Elective course			4
OBA 335	Operations Management		4
	Credits		16
Spring
ACTG 440	Auditing	Register for commencement	4
BA 453	Business Strategy and Planning		4
Elective course			4
	Credits		12
	Total Credits		40

Bachelor of Science in Accounting

Degree Map

First Year
Fall		Milestones	Credits
BA 101	Introduction to Business		4
MATH 111	College Algebra (Beginning mathematics course may change based on placement or transfer work)		4
General-education course in arts and letters			4
General-education course in social science			4
Review the holistic requirements for admission to the major and establish a plan for developing these traits
Attend study-abroad and club fairs in first term
	Credits		16
Winter
EC 201	Introduction to Economic Analysis: Microeconomics		4
MATH 241	Calculus for Business and Social Science I		4
WR 121	College Composition I	Use Career Services	4
General-education arts and letters course that also satisfies a multicultural requirement		Get involved in a club	4
Meet with an academic advisor to make a long-term plan
	Credits		16
Spring
EC 202	Introduction to Economic Analysis: Macroeconomics		4
WR 122 or WR 123	College Composition II or College Composition III	Attend the spring career fair	4
General-education course in arts and letters		Access tutoring resources	4
General-education course in science			4
	Credits		16
	Total Credits		48

Degree Map

Second Year
Fall		Milestones	Credits
ACTG 211	Introduction to Accounting I		4
MATH 243	Introduction to Methods of Probability and Statistics	Learn Duck Connect	4
Group-satisfying arts and letters course (for global context)			4
Nonbusiness breadth course			4
Meet with an advisor regarding progress toward admission
	Credits		16
Winter
ACTG 213	Introduction to Accounting II		4
Nonbusiness elective course			4
Group-satisfying science courses		Prepare major application	8
Complete a practice interview on interview stream (Duck Connect); meet Lundquist peer educator about informational interviews
	Credits		16
Spring
BA 240	Managing Business Information		4
Global context course			4
General-education course that also satisfies a multicultural requirement			4
Nonbusiness elective course		Summer leadership program	4
Apply for business major within the first week of the term the term you are completing prebusiness requirements
	Credits		16
	Total Credits		48

Degree Map

Third Year
Fall		Milestones	Credits
ACTG 350	Intermediate Accounting I		4
BA 308	Leadership and Communication		4
OBA 311	Business Analytics I	Summer internship	4
	Credits		12
Winter
ACTG 351	Intermediate Accounting II		4
FIN 316	Financial Management		4
Nonbusiness breadth course		Attend career fairs	4
OBA 312	Business Analytics II		4
	Credits		16
Spring
ACTG 352	Intermediate Accounting III	Utilize networking events	4
FIN 311	Economic Foundations of Competitive Analysis		4
Nonbusiness elective course			4
MGMT 311	Managing People in Organizations		4
Consider applying for a master of accounting program if CPA is the goal
	Credits		16
	Total Credits		44

Degree Map

Fourth Year
Fall		Milestones	Credits
ACTG 450	Advanced Financial Accounting	Attend Meet the Firms	4
ACTG 470	Federal Taxation		4
MKTG 311	Marketing Management		4
Group-satisfying science course			4
	Credits		16
Winter
ACTG 360	Cost Accounting	Apply for graduation	4
OBA 335	Operations Management		4
BA 325	Business Law and Ethics		4
	Credits		12
Spring
ACTG 440	Auditing	Register for commencement	4
BA 453	Business Strategy and Planning		4
Nonbusiness breadth course			4
	Credits		12
	Total Credits		40

• Master of Accounting
• Doctor of Philosophy

Graduate Programs

Master of Accounting

Robin P. Clement, Director
308A Peterson Hall
541-346-3295

The master of accounting (MActg) is designed for students whose undergraduate major is accounting or the equivalent. The program is constructed so that it can be completed in three terms (one academic year) of full-time study. The curriculum is designed to sharpen written and oral communication, leadership, critical thinking, and analytical skills that are needed to excel in the accounting profession. 

Program Requirements

The program requires an undergraduate degree in accounting or the equivalent. Five core accounting courses, two accounting electives, five general business or other graduate electives, and two one-credit seminars titled Developing the Business Professional are required. A four-day orientation in September is also required, and an optional half-day miniorientation in June is optional.

MActg Course Requirements

Course List

Code	Title	Credits
Accounting courses		30
Five electives outside accounting 1		15
Total Credits		45

1	The plan of study for the electives outside of accounting is determined by the student and the program director.

Visit the college’s master of accounting website for more information.

Doctoral Program

Linda Krull, Director
393D Anstett Hall
541-346-3252

Faculty expertise focuses on federal income taxation, disclosure of financial information, and use of accounting information in corporate governance.

The student’s program must satisfy the requirements of the Graduate School and the following requirements of the Lundquist College of Business.

The doctoral program requires four to five years of work while in residence on the Eugene campus.

PhD Degree Requirements

Course List

Code	Title	Credits
Nine doctoral courses 1
Five or more graduate-level statistics courses 2
Three graduate-level economics, mathematics, or behavioral science courses 3

1	The department specifies the courses. At least three courses must be taken at the University of Oregon after admission to the doctoral program.
2	Grades of mid-B or better are required; none of these courses may be taken pass/no pass. These courses may be taken outside the Lundquist College of Business. At least three courses must be completed at the university after admission to the doctoral program.
3	Courses in these areas of study are subject to final approval by the student's advisory committee and the director of doctoral programs. Each course used to meet this area requirement must be passed with a grade of mid-B or better, and at least two courses must be completed at the university after admission to the doctoral program.

Competence in Specialty

Students are expected to master the literature and techniques in their area of concentration, prepare to write an acceptable dissertation, and perform high-quality research. Competence is demonstrated by passing a departmental written comprehensive examination and by successfully completing one or more required research papers. The department specifies the number of required papers. To be eligible to take a comprehensive examination, students must have completed most of the course work required in the area.

Competence in Statistics and Research Methods

If the department requires an examination in statistics and research methods, it is administered and graded by a committee that includes at least two operations and business analytics faculty members appointed by the director of doctoral programs.

Examinations

Students must pass one written comprehensive examination in their area of concentration. Examinations are graded high pass, pass, or no pass. For examinations given in separate and predesignated parts, the grade may apply to each subpart. All grades are outright; a conditional pass is not permitted.

In the event of failure, a student may be allowed to retake a comprehensive examination or predesignated subpart one time, at the discretion of the department in which the student is majoring. Normally, the examination or predesignated subpart should be retaken during the term following the initial attempt, but it may be taken no sooner than two months after the initial attempt. Failure to pass the comprehensive examination or a subpart on the second attempt results in automatic termination from the PhD program.

Advancement to Candidacy

The student is advanced to candidacy for the PhD degree after satisfying the preceding requirements and upon recommendation by his or her advisory committee to the Lundquist College of Business and to the Graduate School. Advancement must occur no later than three years after the student’s entry into the doctoral program.

Dissertation

The student must complete a dissertation embodying the results of research and showing evidence of originality and ability in independent investigation. The dissertation must show mastery of the literature and techniques, be written in creditable literary form, and make a contribution to knowledge.

The student is responsible for formation of a dissertation committee, subject to approval by the Lundquist College of Business and the Graduate School of the university. This committee includes at least three regular faculty members of the college and at least one member from outside the college. The chair of the committee serves as the student’s primary dissertation advisor. Before the dissertation topic is accepted by the dissertation committee, the student makes an oral presentation and defense of the research proposal and design. When the topic is accepted by the committee, a copy of the proposal, signed as approved by the committee, is placed in the candidate’s file.

The dissertation must be completed within four years of the student’s advancement to candidacy. Upon petition to and approval by the PhD program committee and the Graduate School, this period may be extended for one year. Failure to complete the dissertation within this time period invalidates the student’s comprehensive examinations and advancement to candidacy. The student must successfully defend the completed dissertation in a public oral examination and defense before the dissertation committee.

Grade Point Average (GPA)

The student must maintain a cumulative GPA of 3.00 or higher in graduate courses.

Termination from Program

A student’s participation in the PhD program may be terminated under one or more of the following conditions:

• failure to make satisfactory progress toward advancement to candidacy
• a GPA below 3.00 for two consecutive terms
• failure to complete a dissertation within four years after advancement to candidacy

The decision to terminate will be made by the director of the PhD program after consultation with the PhD coordinator and faculty members of the department in which the student is majoring.

A student dropped from the program is notified in writing, with reasons for termination clearly explained, and a copy of the letter is placed in the student's file.  The student has the right to appeal the termination decision by submitting a petition to the senior associate dean for academic affairs.

Waivers

Waiver of any of the above requirements is permitted only in exceptional instances and with the approval of the candidate’s program committee, the PhD program committee, and the director of PhD programs. Under no circumstances can requirements of the Graduate School be waived by the Lundquist College of Business.

 For more information, visit the website.