Stetson University School of Business Administration Master of Accountancy Program

Stetson University

School of Business Administration

Master of Accountancy Program

Student Handbook

2014-2015

Table of Contents

Letter from the Program Director

Mission Statement

Curriculum

Course Descriptions

Student Services

Academic Policies

Technology Concerns

Class Resources

Staff

Letter from the Program Director

Dear Student:

Welcome to the Stetson University Master of Accountancy program! We are pleased

that you have chosen to enroll in our program and we look forward collaborating

with you on the achievement of your learning and professional goals. The purpose of

this Handbook is to provide a convenient resource for you relative to the curriculum

and degree requirements, relevant academic policies, and the Master of Accountancy

Honor Code.

Please take a moment to review the content of this Handbook. Should you have any

questions, please feel free to contact me or the Graduate Business Office. We wish

you much success in our program and look forward to having you in our classes.

Sincerely,

Michael E. Bitter, PhD, CPA

Director of the Master of Accountancy Programs

Rinker Distinguished Professor of Accounting

Mission Statement of the M.E. Rinker, Sr.

Institute of Tax and Accountancy

The mission of the M. E. Rinker, Sr. Institute of Tax and Accountancy (Department of Accounting) is to offer an intellectually challenging undergraduate and graduate education that will facilitate the development of our students as successful accounting professionals. The focus of the Institute's educational program is excellence in teaching in a rigorous, yet supportive learning environment.”

This mission is accomplished as follows:

The Institute’s focus on teaching excellence is supported by:

• Faculty recruitment, selection and development that fosters quality instruction and student support;

• Intellectual endeavors that support and enhance innovative teaching, contribute to the body of accounting knowledge, or advance the practice of accounting;

• Faculty service that draws the Institute and its students closer to the accounting and business communities as well as the University community; and

• Faculty maintaining currency with professional practice through interaction with the accounting profession, consulting with business, and involvement with professional and academic organizations.

The Institute seeks to provide a distinctive educational experience by encouraging:

• High involvement and experiential learning in a small class environment;

• An orientation toward real-world applicability in teaching and research;

• A pervasive commitment to professionalism, integrity, and ethical behavior; and

• A faculty-student relationship that extends from academic and career counseling through professional success.

The Institute administers undergraduate and graduate degree programs in accounting. Students completing both the undergraduate and graduate degree program in accounting are academically qualified for the CPA examination and CPA licensure in Florida. The Institute also administers an accounting minor and a business law minor, and provides introductory and advanced level

accounting courses in support of other undergraduate and graduate business degree programs. Adopted by the accounting faculty on February 25, 2013

Curriculum

The Master of Accountancy is designed to provide the range of knowledge and practical skills needed by the professional accountant. The program is also designed to meet the academic requirements for eligibility for the Florida CPA Examination. The M.Acc. Program is offered on the DeLand campus and on-line.

Since the Master of Accountancy requires an undergraduate degree and coursework equivalent to a major in accounting, candidates will normally have completed, as undergraduates, the equivalent of the Business and Accounting Foundation courses. If the student’s undergraduate record

indicates any deficiency in the Foundation areas or in accounting preparation, the Graduate Committee will require additional Foundation or Accounting coursework before the Advanced Level courses are attempted.

THE BUSINESS FOUNDATION (3 COURSES)

Completion of the following courses or their equivalent is required to satisfy the Business Foundation requirement:

Introduction to Financial Accounting Business Finance*

Business Statistics

*Must be taken at a 4-year institution.

ACCOUNTING FOUNDATION* (5 COURSES) Federal Taxation of Individuals

Financial Accounting I (Intermediate Accounting) Financial Accounting II (Intermediate Accounting) Auditing

Managerial Cost Accounting

ADDITIONAL ACCOUNTING FOUNDATIONS FOR ON-LINE PROGRAM* (2 COURSES): Financial Accounting III (Advanced Accounting)

Accounting Information Systems Security and Control (or suitable MIS or CIS course) *Accounting Foundation courses must be taken at a 4-year institution.

ADVANCED ACCOUNTING COURSES CREDITS

ACCT 508 Government and Not-for-Profit ... 3

ACCT 509 Cases in Financial Accounting and Reporting ... 3

ACCT 511 Current Issues in Accounting ... 3

ACCT 516 Advanced Auditing ... 3

ACCT 563 Advanced Accounting Theory ... 3

__ Total ... 15

MASTER OF ACCOUNTANCY ELECTIVES Choose five courses (minimum of 15 credits) from the following list, no more than two of which may be at the 400-level, and at least one of which must be a graduate accounting course: ACCT 410 Accounting Information Systems………4a ACCT 502 Federal Taxation of Entities ... 3a ACCT 503 Tax Research ... 3d ACCT 507 Financial Accounting III ... 3a ACCT 510 Contemporary Issues in Information Systems and Controls ... 3b ACCT 521 Contemporary Issues and Cases in Managerial Accounting ... 3b ACCT 530 Estates, Fiduciary, and Gift Taxation ... 3a ACCT 585 Special Topics* ... 3c BSAN 461 Business Process Management ... 4a BSAN 494 Systems Analysis and Design ... 4a BSAN 591 Technology for Business Transformation ** ... 3a BSAN 593 Electronic Commerce ... 3a BSAN 594 Project Management*** ... 3a FINA 412 Multinational Finance ... 4a FINA 415 Financial Risk Management ... 4a FINA 503 International Business and Finance ... 3a FINA 511 Advanced Financial Management ... 3a INTL 501 International Experience ... 3a MGMT 519 Organizational Theory & Behavior ... 3a MGMT 595 Strategic Management ... 3a BSAN 507 Managerial Decision Analysis ... 3a BLAW 407 Business Law I ... 4a BLAW 408 Business Law II ... 4a BLAW 507 Contemporary Issues in Business Law ... 3b ___ Total ... 15

Total Credits for Degree ... 30 Note: DeLand campus MAcc students who did not take ACCT 402, ACCT 407, and/or ACCT 410 are strongly encouraged to take ACCT 502, ACCT 507, and/or ACCT 410 as part of their MAcc curriculum. * With permission of the accounting department chair.

** Not an elective for undergraduate AIS majors.

a _{– only available to DeLand campus M.Acc. students} b _{– only available to on-line M.Acc. students}

c _{– available to on-line M.Acc. students as “Technology for Business Transformation”}

Graduate Accounting Course Descriptions

ACCT 502 Federal Taxation of Entities (3 Credits). A study of the tax laws applicable to corporations, partnerships. Corporations and L.L.C.s Tax research is a part of the course. A significant research component is required. Prerequisite: ACCT 303.

ACCT 503 Tax Research (3 Credits). This course will use research techniques to examine tax issues as they relate to individuals and business entities (corporations, partnerships, S

Corporations, LLCs, and LLPs). Students will also be exposed to estates, trusts, and gifts. Students will be required to use the internet and databases to find authoritative sources to defend their positions when developing solutions to tax issues. Client letters and file briefs will also be prepared. Prerequisite: ACCT 301. ACCT 402 or 502 is recommended.

ACCT 507 Financial Accounting III (3 Credits). A study of accounting for inter-corporate investments, consolidated statements, foreign operations, disaggregated information and partnerships. A significant research component is required. Prerequisite: ACCT 304.

ACCT 508 Governmental and Not-For-Profit Accounting (3 Credits). A study of accounting and reporting requirements for local, state, and federal government and not-for-profit organizations. Prerequisite: ACCT 304.

ACCT 509 Cases in Financial Accounting and Reporting (3 Credits). This course will examine numerous topics in financial accounting and reporting through a case analysis approach.

Students will be required to analyze cases, such relevant Generally Accepted Accounting Principles, develop a solution or alternative solutions, and present them in a written report. Open to Master of Accountancy students only.

ACCT 510 Contemporary Issues in Information Systems and Controls (3 Credits). The course will emphasize the professional and legal responsibility of accountants, auditors, and

management for the design, operation, and control of accounting information systems applications. Open to Master of Accountancy students only.

ACCT 511 Current Issues in Accounting (3 Credits). Graduate level seminar on current issues and problems in the field. The topics will include discussion of the profession’s code of ethics. Prerequisite: Completion of the MAcc Accounting Foundation.

ACCT 516 Advanced Auditing (3 Credits). A continuation of the study of external auditing, including coverage of audit sampling and attestation engagements as well as individual research in an auditing topic. The course also considers selections from the academic and practitioner

literature which examine current issues and problems in auditing and the profession. Prerequisite: ACCT 406.

ACCT 521 Contemporary Issues in Managerial Accounting (3 Credits). This course will provide the student with research techniques relating to management accounting issues. Topics will be addressed in a case study format and will include cost measurement concepts, cost accumulations, production costs, decision making models, forecasting and production techniques, planning and budgeting, variance analysis, performance measures, and

benchmarking. Students will be required to prepare papers presenting their solutions to the cases. Prerequisite: ACCT 421.

ACCT 530 Estate, Fiduciary, and Gift Taxation (3 Credits). A study of estate taxation, fiduciary and trust taxation, and aspects of estate and gift research. Prerequisite: ACCT 301. ACCT 402 or 502 is recommended.

ACCT 563 Advanced Accounting Theory (3 Credits). This course examines the postulates, principles, and concepts of accounting and financial reporting that have developed over time and the institutions that have shaped them. The course also takes a critical view of the complex reporting issues currently facing business today and requires students to research theoretical issues. Prerequisite: ACCT 304.

ACCT 585 Special Topics (3 Credits). MAcc elective only with Department Chair Permission. Content to be determined by instructor. [Note: this course is taught as “Technology for Business Transformation” in the on-line MAcc program]

For descriptions of other courses, see the current Stetson Catalog at www.stetson.edu/catalog

DeLand M.Acc. Accounting Course Offerings

Fall: ACCT 563 and ACCT 511

Spring: ACCT 516, ACCT 509, ACCT 507 (elective), and ACCT 502 (elective) Summer: ACCT 508 and ACCT 503 (elective)

On-Line M.Acc. Course Sequence (5 week courses)

ACCT 563 (January/February) ACCT 509 (March/April) ACCT 508 (April/May) ACCT 511 (May/June) ACCT 510 (June/July) ACCT 503 (July/August) ACCT 516 (August/September) ACCT 585 (September/October) BLAW 508 (October/November) ACCT 521 (December/January)*

Student Services

Academic Advising

The Director of the M.Acc. Programs serves as the primary academic adviser. Continuing DeLand campus students should meet with the Director during the University’s established pre-registration academic advising period. New DeLand Campus students should contact the Director once they have completed and submitted their “Intent to Enroll” form.

Since the requirements of the on-line M.Acc. program are sequenced in a lock-step fashion, on-line M.Acc. students have no need for regular academic advising. However, should they have questions regarding the curriculum or career planning, they are welcome to consult with the Program Student Advisor or the Director.

Course Registration

Following academic advising, DeLand campus students will be given a PIN that they can use to register via my.stetson.edu. Both new and continuing students should register for classes no later than two weeks prior to the beginning of an academic semester, although we recommend that students register immediately following their academic advising.

Since courses in the on-line M.Acc. program run consecutively, there is no need for students to receive academic advising. On-line M.Acc. students will be given a PIN that they can use to register via my.stetson.edu prior to the beginning of each semester – Fall/Spring/Summer. Students are reminded to register for ALL courses that they plan to take that semester prior to commencement of the semester. Should a student decide not to take a particular course due to work or other factors, the student should inform their Student Advisor.

Dropping a Course

DeLand campus students may drop a course without financial penalty during the University’s designated drop/add period each semester and may drop a course without academic penalty at any time before the University’s drop deadline (approximately mid-semester). A student must complete a drop form, have it signed by the Director, and then submit it to the Graduate Business Office. On-line M.Acc. students may drop a course without financial penalty during the first four days of the course and may drop a course without academic penalty prior to completion of the fourth week of the course. Students wishing to drop a course should contact their Student Advisor.

Academic Policies

1 Foundation Requirements

The graduate business programs require a basic foundation in business administration courses. Foundation requirements may be satisfied by courses taken at institutions accredited by the appropriate regional association. Coursework taken by applicants as part of their undergraduate curriculum may be applied to the foundation requirements if the coursework is comparable and if the applicant earned a course grade of a C or higher. After admission to a graduate program at Stetson, any foundation course may be satisfied by completion of a comparable course credit from an institution accredited by the appropriate regional association with a grade of C or higher.

Transfer of Credits

Advanced course requirements are ordinarily to be taken at Stetson. The following general policy will be applied by all directors of graduate business programs when awarding graduate transfer credit:

• A maximum of six hours of graduate credit is transferrable into a graduate degree program.2

Transfer credit hours are not permitted for Stetson joint degree programs except from the partner school.

• Only business or economics courses taken at an AACSB-accredited university and in which the student earned a grade of B or above are eligible for transfer. Pass/fail and internship courses are not eligible for transfer credit.

• Courses may not be transferred from a previously completed degree program.

• Graduate credit must have prior approval by the director of the graduate program and the appropriate department chair. Students may be required to present course descriptions and/or course syllabi for review.

• The director of the graduate program, in consultation with the appropriate department chair(s), will determine if a course is the equivalent of a current graduate program advanced requirement. If the course is not determined to be equivalent, the course may be given credit as a graduate elective, if approved by the director of the graduate program.

Time Limitations

All courses toward the M.Acc. degree, including transferred courses, must be completed within eight years of the first enrollment as a graduate student at Stetson. The student who is unable to complete all degree requirements within this time may appeal to the Graduate Committee of the School of Business Administration for an extension.

1_{Policies included in this section of the Handbook are taken from the Stetson University}

2014-2015 Catalog. The Catalog and its content are binding and supersede any and all information in this Handbook.

2_{In accordance with University policy, no transfer credit shall be awarded for courses taken at}

another institution during a term in which a degree-seeking student is enrolled at Stetson

Grading Policy For SOBA Graduate Programs

Grades assigned to students in graduate programs of the School of Business Administration are as follows: A-distinction; B-quality expected of graduate students; C-below graduate standards; D-not accepted for graduate credit; and F-failure. At the faculty member’s discretion, plusses and minuses may be used to further refine a student’s grade. Undergraduate foundation courses, completed at an institution other than the Stetson University School of Business Administration, in which a grade of D or F was earned, must be retaken. Successful completion of all graduate programs in the School of Business Administration requires that the student earn a minimum of 3.0 overall GPA in all advanced level courses. In addition, successful completion of the M.Acc. requires an overall minimum 3.0 GPA in all accounting courses in the program.

Any graduate student receiving a D or F in an advanced level class will be dismissed from the program. A dismissed student may apply for re-admission after a one-year absence from the program, but is not guaranteed acceptance.

A Post-Baccalaureate student enrolled in the School of Business Administration must earn a C or higher in all foundation courses. A Post-Baccalaureate student who fails to earn a C or better in any foundation course will not be permitted to enroll in future courses in the School of Business Administration.

Academic Standing

A graduate student enrolled in advanced level courses in the MBA or MAcc program who maintains an overall 3.0 GPA is considered to be in good academic standing. A student whose overall GPA is below 3.0 GPA after completing a minimum of six credits of advanced level coursework will be placed on academic probation. A student on probation who does not attain a 3.0 overall GPA after completion of a maximum of twelve additional credits of advanced level coursework (completion of at least 18 total credits) will be dismissed from the program. A

dismissed student may apply for re-admission after a one-year absence from the program, but is not guaranteed acceptance. A student on probation who attains a 3.0 overall GPA in accordance with this policy will be removed from probation and be considered in good academic standing, but must maintain a 3.0 overall GPA throughout the remainder of the program.

A student who completes all required advanced level courses in a graduate business program with an overall GPA lower than a 3.0 may petition the director of that graduate program for permission to retake a maximum of two courses in which a grade of less than B was earned. The new grade will replace the one originally earned, although the original grade will remain on the student’s transcript.

Students needing to retake a required graduate-level elective course that is not currently offered will instead be permitted to take another graduate-level business elective course. This will count toward the two course maximum. The new grade will count toward the student’s overall GPA; the new grade, however, will not replace the previous grade.

Grade of Incomplete

I = incomplete. This is the grade given when a student cannot complete the work of the course because of illness or other extenuating conditions, and the instructor’s academic Dean has approved an extension of time for the completion of a course. The work of the course must be completed two weeks prior to the last day of classes in the next academic session of enrollment (excluding summer term); but in all cases, except graduate thesis courses, it must be removed within 24 months from the date issued regardless of enrollment status; otherwise the I

becomes an F. An I grade cannot be removed by repeating the course.

As interpreted by the School of Business Administration’s Graduate Committee, the “next academic session of enrollment” for on-line M.Acc. students shall be defined as the five week course that immediately follows the course in which the student received the grade of incomplete.

Grade Point Average Calculation

Students’ cumulative grade-point averages are based on a four-point scale. Letter grades are

assigned the numerical equivalents per credits listed below. Grades are carried to the third decimal and are not rounded.

A+ = 4.00; A = 4.00; A- = 3.67; B+ = 3.33; B = 3.00; B- = 2.67; C+ = 2.33; C = 2.00; C- = 1.67; D+ = 1.33; D = 1.00; D- = 0.67; F = 0.00; XF = 0.00; WF= 0.00; WP=0.0.

Grade Grievances

Students are entitled to full and clear explanations of their grades. The teacher of each course has authority over all academic matters pertaining to that course, including (but not limited to) establishing requirements, assigning grades, and communicating the reasons for those grades to the student. A student who feels that a final course grade has been inappropriately influenced by prejudice, arbitrariness, or nonacademic factors has the right to appeal that course grade, first to the teacher; then, if the grievance is not resolved, to the Chair of the Department in which the faculty member teaches; finally, if the grievance is not resolved, to the appropriate academic Dean. A grade grievance must adhere to the timelines and steps detailed in the procedure below:

1. The student shall request an explanation of the grade from the faculty member. The faculty member should be prepared to discuss and show records relating the disputed grade to both the course assignment(s) and grading scale as defined in the course syllabus. This disclosure must not include any revelation of another student’s grade(s).

2. If, after meeting with the faculty member, the student thinks that a complete or satisfactory explanation has not been provided, the student may direct a formal written appeal summarizing the grievance to the appropriate department chair. This appeal must be initiated no later than 30 calendar days after the beginning of the subsequent regular semester (i.e., fall or spring). The student bears the burden of proof to demonstrate that prejudice, arbitrariness, or nonacademic factors have inappropriately influenced the disputed grade. The Chair shall investigate the matter by collecting a written report from the faculty member. The faculty report will provide appropriate

documents and supporting evidence; a written defense of the disputed grade may be included. The Chair shall make a decision within ten working days. If the Chair sustains the appeal, the faculty member shall be advised to assign a new grade. The new grade may be higher or lower than the disputed grade. If the Chair denies the appeal, the student shall be informed in writing

immediately and the grade in question remains in effect.

3. Following the Chair’s decision, either the student or the faculty member may initiate an appeal of the Chair’s decision to the appropriate academic Dean. The appeal must be in writing and explain the reasons for the appeal. The Dean shall then refer the grievance to the school’s Grade Grievance Officer. The Officer shall enlist two senior faculty members of the school of the faculty member concerned to constitute a three-person examining board. This board shall investigate the matter. The investigation must include a conference with both the student and faculty member present. (If circumstances prevent the faculty member’s participation, the Dean may appoint a representative or delay the proceedings until the faculty member can be present.) The board shall submit a report to the Dean within ten working days. The board may recommend that the grade be upheld, that the faculty member assign a different grade, or that the record of the course be removed from the student’s transcript. A recommendation for the assignment of a different grade may result in a grade higher or lower than the disputed grade. The Dean shall review the report and all supporting data and report in writing to all parties within ten working days. The decision of the Dean will be final.

Graduate Academic Withdrawals

If an enrolled graduate student wishes to withdraw from the University, dropping all courses and leaving campus, he or she must comply with the withdrawal process described below. Withdrawal covers all course enrollments for a given registration period regardless of their meeting schedule. The policy for dropping an individual course is described elsewhere in the Catalog (see Change of Registration (Drop/Add)).

Students who leave the University without proper permission automatically suspend themselves and can be re-admitted only by special approval of the Dean of the appropriate College or School. A grade of F is recorded for all courses when a student leaves without prior approved withdrawal. See the Stetson University 2013-2014 Catalog for further details on the withdrawal process (www.stetson.edu/catalog).

Application for Graduation

Degree candidates must file an application for graduation, with a $100.00 fee, by the graduation application deadline of the term in which they expect to graduate. Graduation application deadlines are listed in the Academic Calendar, and after the graduation application deadline, graduation fees are doubled. Students should file the form in the Office of the Registrar.

Attendance at Commencement is expected. You must notify the Office of the Registrar if you plan to graduate in absentia. A graduation application is REQUIRED before a degree will be awarded. A cap and gown is purchased separately from the bookstore.

Technology Concerns

E-Mail

Upon enrollment at Stetson University, you are assigned a “Stetson.edu” e-mail address. E-mail communications from the University and your professors will be sent to this address, so be sure to check it regularly.

my.stetson.edu

Upon enrollment at Stetson University, you are also given access to “my.stetson.edu.” Among other things, you can use this system to registrar for classes and to access your degree audit and your grades.

Blackboard/Collaborate

Upon enrollment at Stetson University, you are also given access to Blackboard learning

management system and, for on-line M.Acc. students, Blackboard/Collaborate, the system used for conducting weekly chat sessions. You can access all of the courses that you have taken and for which you are currently registered on Blackboard. For DeLand M.Acc. students, Blackboard will usually house course-related documents for most courses. Some instructors will also post grades on and/or collect assignments via Blackboard. For on-line M.Acc. students, Blackboard is used for its Collaborate function. Students are able to participate in on-line chat sessions and review the archived recordings of previous chat sessions. Your e-mail username and password are also used to access Blackboard.

Instructions for Accessing Blackboard Collaborate Chat Sessions: -Log in to Blackboard (blackboard.stetson.edu)

-Select the appropriate course (listed under “My Courses” on the right hand side of the page) -On the course page, click on the “Tools” button (on the left hand side of the page)

-On the “Tools” page, click on the “Blackboard Collaborate” link -Click on the course title

Instructions for Accessing Archived Collaborate Chat Sessions: -Log in to Blackboard (blackboard.stetson.edu)

-Select the appropriate course (listed under “My Courses” on the right hand side of the page) -On the course page, click on the “Tools” button (on the left hand side of the page)

-On the “Blackboard Collaborate” page, click on “Recordings”

-You can then search for the appropriate recording you wish to view by date

Moodle

All on-line M.Acc. courses are delivered via the Moodle platform. Students are given access to Moodle upon enrollment in the program.

Tech Support

E-mail, my.stetson.edu, Blackboard/Collaborate: Contact the Stetson University Help Desk (heldesk@stetson.edu or 386-822-7127) between 8:30 a.m. and 4:30 p.m. Eastern.

Moodle: 24 hour Moodle tech support can be obtained by calling 1-877-723-1180 or by clicking “tech support” on your Moodle home page.

Class Resources

Access to Library Databases

1. Go to http://www2.stetson.edu/library/databases.php 2. Click on "EbscoHost."

3. Sign-in with your Stetson username and password. 4. You will then be able to search for the article.

• Suggestion: Search by author last name and by source (journal name). • All of the articles are available in PDF and/or HTML format(s).

Access to FASB Codification

You may log in at http://aaahq.org/ascLogin.cfm using the following:

Student Access

Username - AAA51811 Password - EfSxkzz

Note: The password is changed annually in early September. Enrolled students will be notified of the new password at that time.

Terms and conditions of use set by the FASB specify that you may only use the Codification for your course assignments in the Stetson M.Acc. program.

ADA

If you have a disability, as defined by the Americans with Disabilities Act (ADA), and you feel disability-related accommodations are necessary due to the format or requirements of a course in which you are enrolled, please contact the Academic Resources Center (386-822-7127)

immediately. The Director of the Academic Resources Center will work with you and the instructor to determine appropriate accommodations for this course.

Staff

Dr. Michael Bitter, CPA

Director of the M.Acc. Programs

mbitter@stetson.edu

386-822-7422 Ms. Kathy Hannon

Assistant Director for Graduate Business Programs

khannon@stetson.edu

386-822-7115 Ms. Maria Agosta

On-Line M.Acc. Program Student Advisor

magosta@stetson.edu

877-723–1177, ext. 5097 Ms. Linda Bateman Administrative Assistant

lbateman@stetson.edu

M.Acc. Honor Code

Stetson University

Master of Accountancy Program

Academic Honor Code

I. Purpose and Expectations

The primary purpose of this Academic Honor Code is to promote academic integrity in the Stetson University Master of Accountancy program. Academic integrity refers to honest and ethical behavior within an academic community. Policies concerned with academic integrity, such as this Academic Honor Code, govern how people work and interact within an academic community, define what conduct is unethical, and help establish the mutual trust and individual responsibility necessary to sustain a healthy academic environment.

Faculty and students have a responsibility to uphold the principles of academic integrity, and to create an environment in which honesty is encouraged, dishonesty discouraged, and integrity is openly discussed. Faculty members should follow the principles of academic integrity in their own work and conduct. Students are obligated not only to follow these principles, but also to take an active role in encouraging other students to respect them.

II. Scope

A. This Code applies to all students enrolled in the Stetson University Master of Accountancy program. It covers conduct that occurs in connection with a student’s application for admission, through the time a student graduates.

B. The Code applies regardless of whether the Master of Accountancy student is enrolled in a Master of Accountancy course, an undergraduate course, or a Master of Business Administration course.

C. Investigations may be initiated or continued after a student has graduated, or after the student has completed the course, if the conduct at issue occurred while the individual was enrolled in the program or in a course taught in the program. If an Honor Code matter is pending when a student is scheduled to graduate, the student’s degree may be withheld at least until the matter is resolved.

III. Definitions

A. “Class” and “Course” refer to any class or course taken while enrolled in the Master of Accountancy program, including accounting and business foundation courses. The terms should be construed broadly, and include graded and non-graded courses, courses offered for credit and not for credit, and courses offered on or off theDeLand school campus or on-line. The terms specifically include internships.

B. For the purpose of determining deadlines, “day” means any regular business day of the M.E. Rinker, Sr. Institute of Tax and Accountancy (the “accounting department”), and does not

include weekends, University holidays, or any day on which the University is not open to conduct regular business.

C. “Dean” refers to the Dean of Stetson University School of Business Administration, or that person’s designee.

D. “Chair” or “Department Chair” or “Accounting Department Chair” refers to the chair of

the M.E. Rinker, Sr. Institute of Tax and Accountancy.

E. “Investigator” refers to the person charged with gathering facts and information about a referral under this Code, and with imposing sanctions.

1. The Investigator is appointed by the department chair and typically will be a full-time member of the accounting department.

2. The department chair reserves the right to appoint another person, including a person who is not a full-time employee of the School of Business Administration, as Investigator. If the department chair appoints a person who is not a full-time employee of the School of Business Administration, the Dean will enter into an agreement with that individual indicating that the individual will abide by the relevant School and department policies and procedures.

3. The department chair also reserves the right to appoint multiple Investigators to a matter. 4. The Investigator may be assisted by others in work under the Code.

F. “Notice” means written notice and includes e-mail messages.

G. “Writing” includes an e-mail message sent to a student’s Stetson University e-mail account. IV. General Provisions

A. Consultations about Honor Code matters: Students in the Master of Accountancy program

and its faculty are encouraged to speak with the department chair or the appointed Honor Code Investigator if they believe that a violation of this Code has occurred or is about to occur. B. Cooperation: Students in the Master of Accountancy program and its faculty are expected to cooperate fully with the Investigator and others in connection with this Code, and may not retaliate against, threaten, or harass anyone participating in a process under this Code. Participating in a process under this Code includes but is not limited to making a good faith report that the Code has been violated, regardless of the Investigator’s decision.

C. Investigative process: The investigative process under this Code is not designed to be a legal or judicial process. Accordingly, it is not appropriate for legal counsel to attend or participate in meetings and other proceedings initiated under this Code.

V. Collaborative Work

Faculty members often ask students to collaborate with others on written projects or other course work. Although the guidelines for collaborative work may differ from course to course, in many cases, part or all of a collaborative project must be completed independently. Faculty

members are encouraged to be as clear as possible about when collaboration is allowed and what work must be completed independently. It is helpful when these expectations can be

communicated in writing, especially in the course syllabus or when requested by students. Students should make sure they understand what is expected of them; they are responsible for knowing when collaboration is permitted, and when it is not. When in doubt, students should seek clarification from the professor.

Most types of academic dishonesty described below involve working with others or using the work of others. This is not to suggest that working with others or using their work is always wrong. Learning is often based on using the ideas of others to stimulate and develop

your own. Academic integrity focuses on acts that demean or invalidate appropriate collaboration.

VI. Types of Academic Dishonesty and Misconduct

Academic misconduct can be defined generally as all acts of dishonesty in an academic or related matter. All forms of academic dishonesty and misconduct are subject to disciplinary action. Academic misconduct includes, but is not limited to, the following categories of behavior.

A. Cheating. Using or attempting to use unauthorized materials or sources in connection with any assignment, examination, or other academic exercise, or having someone else do work for you when not expressly authorized by the professor.

B. Unauthorized assistance or collaboration. Giving or receiving aid on an assignment, examination, or other academic exercise without the express prior approval of the professor. C. Inappropriate use of others’ work. Using the words, thoughts, or ideas of another without attribution consistent with standard citation manuals, so that they seem as if they are your own. This type of misconduct can take many forms. The most blatant forms include copyingsomeone else’s work word for word or turning in a paper written by another with your name as the author. Other examples include rewriting someone else’s work with only minor changes, or

summarizing another’s work or taking another person’s ideas without acknowledging the source through proper attribution and citation.

An inference that you have inappropriately used the work of others will arise when significant sections of the paper match other sources and no attribution is given to those sources; when any portion of the paper borrows heavily from a particular source, including the Internet — whether verbatim or paraphrased — and the source is not acknowledged; and when you fail to follow conventions for indicating direct quotations (e.g., when a paraphrase is too close to the original or when an actual direct quotation is not indicated). Failure to identify direct quotations is a problem regardless of whether the source is actually cited.

Students sometimes make minor mistakes in completing academic assignments. While one missing citation in a paper may, in most instances, be considered a careless mistake rather than academic dishonesty, multiple instances of failing to provide proper attribution through quotation

marks and/or citations will give rise to an inference that you have inappropriately used the work of others.

D. Misappropriation of and damage to academic materials. Damaging, misappropriating, or

disabling academic resources so that others cannot use them. This includes but is not limited to removing pages from books, stealing books or articles, and deleting or damaging computer files intended for others’ use.

E. Compromising examination security. Invading the security maintained for preparing or storing examinations, tampering with exam-making or exam-taking software, or discussing any part of a test or examination with a student who has not yet taken that examination, but is scheduled to do so.

F. Multiple submissions. Submitting work you have done in previous classes as if it were new and original work. Although professors occasionally may be willing to let you use previous work as the basis for new work, they expect you to do new work for each class. Students seeking to submit a piece of work to more than one class must have the written permission of both instructors.

G. Deception and misrepresentation. Lying about or misrepresenting your work, academic records, credentials, or other academic matters or information. Examples of deception and misrepresentation include forging signatures, forging letters of recommendation, falsifying internship documentation, and falsifying information in an application or on a resume. H. Electronic dishonesty. Using network or computer access inappropriately, in a way that affects a class or other students’ academic work. Non-exhaustive examples of electronic

dishonesty include tampering with another student’s account so that student cannot complete or submit an assignment, stealing a student’s work through electronic means, or knowingly

spreading a computer virus.

I. Facilitating academic dishonesty. Helping someone else to commit an act of academic dishonesty. This includes but is not limited to giving someone your work to copy or allowing someone to cheat from your examination or assignment.

J. Writing past end of examination. Continuing to write a test or examination when the time allotted has elapsed.

K. Failing to amend admissions application. A student has a continuing responsibility to ensure the completeness and correctness of his or her admissions application to the Master of Accountancy program by disclosing to the department chair any factual irregularities or discrepancies in the application. Disclosure must be made within 30 days of the student

discovering the discrepancy. Please see the “Amendments to Admissions Application” policy in the addendum below for the exact procedure.

VII. Sanctions

A. Types of sanctions: Below is a list of sanctions that may be imposed under this Code; other sanctions also may be imposed. This Code does not require any particular sanction or range of sanctions. What sanction or sanctions are appropriate in a particular case will depend on the circumstances. Multiple sanctions may be imposed in connection with any violation.

1. Oral or written warning 2. Oral or written reprimand

3. Community or MAcc program service 4. Educational task

5. Counseling

6. Letter of apology or explanation of conduct

7. Academic penalty, such as a lower or failing grade or no credit for an assignment or course; this penalty may be imposed only after the Investigator consults with and receives the

concurrence of the course professor

8. Exclusion or suspension from one or more activity, event, function, benefit, or privilege of the Master of Accountancy program

9. Disciplinary probation, which is a form of probation, is distinct from probation that may be imposed as a result of academic performance. The term refers to the period prescribed by the Investigator during which the conditions imposed as sanctions must be met or during which the student’s behavior will be subject to review. If the student fails to fulfill the conditions during the probationary period, the Investigator, after giving the student notice and a reasonable opportunity to respond, may determine that the student has violated the probation and may impose new or additional sanctions. The conditions of disciplinary probation may be varied, depending on the circumstances. Examples of conditions might include obtaining drug or alcohol counseling or treatment, obtaining a psychiatric evaluation, refraining from certain activities or contact with certain persons, redoing assignments, and attending programs.

10. Suspension from the program 11. Expulsion from the program

12. Revocation of admission to the program

13. Revocation of a Master Life or MAcc/BAP scholarship

13. Suspension or revocation of a degree or other award conferred by the School of Business Administration

B. Effective date of sanctions: All sanctions are effective immediately, unless stayed by the Investigator or department chair, or otherwise set by the Investigator. In cases of suspension, expulsion, revocation of admission, or suspension or revocation of a degree, the student may request that the Investigator stay the sanction during the review process.

C. Mitigating and aggravating factors: In determining the sanction, the Investigator may consider mitigating and aggravating factors. A non-exhaustive list of factors that may be considered include the following:

1. Pre-referral admission. When a student voluntarily admits misconduct before learning that someone has referred the matter or is about to refer the matter, the Investigator may consider the admission as a mitigating factor. A student who has the courage and integrity to come forth with a good-faith admission has reaffirmed a personal commitment to honor. Any student interested in making such an admission should contact the department chair or the Honor Code

Investigator.

2. Other admissions. Even an admission made after a referral may have some mitigating value. This type of admission shows acknowledgment of the inappropriate nature of the student’s conduct. However, a post-referral admission is not as strong a mitigating factor as a pre-referral admission.

3. Cooperation. The Investigator may consider how cooperative, or uncooperative, the student was during the process, including whether the student responded timely to inquiries and requests for meetings, provided requested information, and dealt honestly and civilly with the Investigator and others involved with the process.

4. Intent. Conduct falls on an intent continuum that ranges from malicious, willful, intentional, reckless, and grossly negligent conduct on the more serious end, to merely negligent, careless, and accidental conduct on the less serious end. Where conduct falls on this continuum may be considered when determining sanctions. Conduct that is malicious, willful, intentional, reckless, or grossly negligent may justify a more serious sanction. Less intentional conduct may be a mitigating factor.

5. Degree of harm or seriousness of offense. The degree of harm to others and the seriousness of the conduct are relevant factors in determining sanctions.

6. Prior violations. Prior violations of the Honor Code may be considered as aggravating factors.

7. Nexus to professional standards. The nexus between the student’s conduct and the question of character and fitness of the student to practice public accountancy is a relevant factor in determining sanctions.

8. Willingness to make restitution. A student’s willingness to make restitution may be

considered as a mitigating factor in appropriate cases. Restitution refers to compensation for loss, damage, or injury; compensation may take the form of appropriate service and/or monetary or material replacement.

9. Discriminatory motive. If a student, in engaging in conduct prohibited under the Honor Code, is also found to have intentionally directed the conduct toward a person or group because of the race, color, religion, age, national origin, ancestry, disability, gender, sexual orientation, marital, or parental status of the targeted person or group, that discriminatory motive may be an aggravating factor in determining sanctions.

D. Authority of faculty: This Code does not diminish or modify a faculty member’s authority to formulate grades. Although faculty members may choose to defer an academic assessment pending a decision made under this Code, they have the independent authority to assign a

reduced or failing grade when, in their professional judgment, the student’s work deserves such a grade based on lack of professional competency or insufficiency in performing course

requirements. Faculty are encouraged to publish their policy on this Academic Honor Code in their course syllabus.

VIII. Procedures A. Referrals

1. Method of referral: Students in the Master of Accountancy program or faculty may consult with the department chair, the Director of the MAcc Program, or the appointed Honor Code Investigator about possible academic misconduct or dishonesty. To determine whether an investigation or intervention is necessary, it is helpful for the person to provide names, dates, locations, and descriptions of the possible misconduct.

2. Additional referrals: If the Investigator finds information that suggests the student or another person may have violated other provisions of the Honor Code, the Investigator may treat this information as an additional referral.

B. Investigation and decision

1. After receiving a referral, the Investigator…

a. will determine whether the referral states a sufficient basis to believe that a violation of the Honor Code may have occurred;

b. may interview the person making the referral and other persons with information, and may seek additional information regarding the referral.

2. If the Investigator determines that the Code has not been violated or that a violation cannot be substantiated, the investigation will end and the Investigator will follow the reporting and record-keeping provisions noted below.

3. The referral will be considered an allegation under this Code only after the Investigator determines that a sufficient basis exists to believe that the Honor Code may have been violated. 4. If the Investigator believes that a violation of the Code may have occurred, then the

Investigator will promptly notify the student, in writing, of the alleged violation, will set a time to meet with the student in person, and will gather any other information needed to resolve the matter. The student may elect to bring a personal adviser to the meeting with the Investigator; however, the personal adviser will not be permitted to speak to the Investigator. The Investigator will invite a full-time Stetson faculty member to attend the meeting as an observer.

a. an explanation of any Honor Code section at issue and the nature of the conduct that is the basis for invoking those Code sections;

b. a summary of the information gathered; c. a reasonable opportunity to respond; and

d. an explanation of the applicable disciplinary procedures.

6. During the meeting with the student, both the Investigator and the student may have witnesses available, but the witnesses need not be in the same room as the student, and the student, while having the right to understand the witnesses’ positions, does not have a right to examine the witnesses. The Investigator will audiotape the meeting.

7. A student who fails to attend a scheduled meeting with the Investigator will forfeit the right to respond regarding the alleged violation, unless excused by the Investigator. If the student fails to attend the meeting, the Investigator may proceed to issue a decision and impose a sanction. 8. After carefully considering the information gathered, the Investigator will determine whether it is more likely than not that a violation of the Honor Code has occurred and, if so, the

appropriate sanction or sanctions to apply.

9. The Investigator will notify the department chair and the Director of the MAcc Program of the decision and sanction, if any.

10. Then, the Investigator will inform the student of the decision, in writing. The written decision will describe the violation, the determination, and any sanctions. When feasible, the Investigator also should communicate the decision and sanction to the student in a face-to-face meeting. 11. Except as noted under “Review” below, the decision of the Investigator is final.

C. Review

1. A student who has been suspended or expelled, had admission revoked, or had a previously granted degree suspended or revoked may request review of the decision.

2. The request for review should be in writing and should be delivered to the department chair within five days of the Investigator issuing the decision and sanctions. The Investigator, at the student’s request, has the authority to extend this deadline.

3. After receiving the request for review, the department chair will review the referring document, any written response from the student, any written materials shared by the Investigator with the student, and the Investigator’s decision and sanctions. The chair may review the audiotape of the Investigator’s meeting with the student, but may not conduct his or her own investigation. If the chair concurs with the Investigator’s decision and sanctions, they become final. If the chair disagrees with the decision or sanctions, the chair may recommend to the Investigator that the decision or sanctions be amended. If the Investigator agrees with the chair’s recommendations, the decision and sanctions become final. If the Investigator and chair

cannot agree, the matter will be referred to the Dean, who will make the final determination. The Dean or the Dean’s designee may supplement the investigation or the findings.

4. The Dean has discretion to review any decision or sanction, but is not required to do so. When the Dean undertakes a review, the review will be limited to a determination that the process has been properly completed and that an appropriate sanction has been imposed.

IX. Reporting and Record-keeping

A. The Investigator’s written decision will be placed in the student’s file in the Graduate Business Office. A separate file with documents and information relating to the matter will be maintained in a confidential file in the department chair’s office.

B. If the Investigator determines that the Code has not been violated or that a violation cannot be substantiated, the Investigator may prepare a summary of the matter and provide it to the

department chair. The department chair will maintain this information in a confidential file and will use it only to respond to specific inquiries about that matter received from the student whose conduct was at issue.

C. Any finding of an Honor Code violation may be reported by the department to any state board of accountancy or similar organization to which the student applies.

X. Confidentiality

The accounting department considers referrals and procedures under the Honor Code to be confidential. All participants should respect the confidentiality of this information and disclose it only to those who have a legitimate and necessary need to know.

XI. Publication of Results

By May 31 of each academic year, the Investigator or another person designated by the

department chair should compile a list of all referrals in which decisions were issued. This list, which should not contain names, but which should list the violation and any sanction issued, should be made available to the accounting faculty and all enrolled Master of Accountancy students.

XII. Honor Code Advisory Committee

A. The department chair, on a periodic basis, which ordinarily should be bi-annually, will

appoint a committee to review all decisions rendered under the Honor Code since the last review. B. The committee will include a majority of full-time faculty members, but also may include students, staff, alumni, practicing CPAs, national experts, and others the department chair considers appropriate.

C. Information provided to the committee should not contain names of any persons involved with the matter.

D. The committee should prepare a written report that privately advises the department chair about whether, overall, the sanctions issued under the Code were appropriate. No individual result can be changed as a result of this review and report.

E. The committee also may make recommendations to the department chair about possible amendments to the Honor Code. These recommendations will be published to the accounting faculty and Master of Accountancy students.

XIII. Amendments

Amendments to the Honor Code may be made by members of the full-time accounting faculty at a duly noticed faculty meeting. A simple majority is required to amend the Code.

Attribution: Very significant portions of this Code were adapted or derived from the Stetson

University College of Law’s Honor Code (adopted in 2004), which was partially derived from DePauw University’s 2004-2005 Student Handbook, Emory University School of Law’s honor code, and The Honor Code of Washburn University School of Law.

Adopted, including Addendum, by the accounting faculty on October 17, 2012; effective January 1, 2013.

ADDENDUM

Amendments to Admission Application

Students have an ongoing obligation to amend their application for admission to the Master of Accountancy program. A student who needs to amend his or her application should follow the procedures below.

A. Within 30 days of learning of a necessary amendment, the student must submit a signed statement to the Director of the MAcc Program, with a copy submitted to the Graduate Business Office. The statement should detail the circumstances of any incident and should describe and attach documentation that reflects how the incident was resolved (such as a charge being dismissed).

B. If the matter is not completely resolved, then the student will have an ongoing obligation to update the department chair at least once each semester.

C. The department chair will review all amendments and determine whether the M.E. Rinker, Sr. Institute of Tax and Accountancy will take any action.

1. If the event or circumstances occurred before the student was admitted to the program, the department chair should consult with the Director of the MAcc Program and the Master of Accountancy Admissions Committee regarding whether the new information would have

affected the admissions decision. The department chair may also develop, in connection with the Director of the MAcc Program and the Master of Accountancy Admissions Committee, a list of events and circumstances that typically would not affect the admissions decision; the department chair could then act on these matters without further consultation.

2. If the event occurred after the student was admitted to the program, the department chair may determine what action should be taken and/or may refer the matter to the Honor Court

Investigator for further action. The department chair must refer the matter to the Honor Court Investigator if he or she believes that the student should be suspended or expelled, or if a graduate’s diploma should be revoked.

D. The department chair will prepare a written letter to the student indicating whether action will or will not be taken. If action is taken, the letter will specify that action. A copy of the letter will be placed in the student’s permanent file.