A diverse group of graduate students in an MBA vs MSA program sitting in a modern university lecture hall, attentively engaged in class.

Choosing between a Master of Science in Accounting and an MBA means you’re at an exciting crossroads in your career advancement. Both degrees open doors, but they lead to different rooms

It all comes down to if you want specialized technical expertise or big-picture business leadership training. Depending on which type of program you choose, you’ll engage with different coursework, be prepared for different credentials, and position yourself for different career opportunities.

What Is a Master of Science in Accounting (MSA)?

A Master of Science in Accounting is a specialized graduate degree focused on advanced accounting theory and practice. MSA coursework typically covers financial reporting, auditing, taxation, accounting analytics, and ethics, and many programs are structured to help students gain credits that can count toward the 150-unit education requirement for Certified Public Accountant (CPA) licensure.

An MSA delivers sustained technical depth. Many MSA programs offered by the AACSB-accredited schools also accept students without prior accounting education, which makes it an accessible choice for professionals who are making a career pivot.


Who Benefits From an MSA?

An MSA is well-suited to professionals who plan to pursue accounting for the length of their career. Strong candidates typically include:

Finance, economics, or analytics professionals transitioning into public or corporate accounting roles
Working professionals advancing into audit, tax, or controllership functions
Early-career accountants aiming for technical specializations such as forensic accounting or taxation
Recent bachelor’s in accounting graduates who need additional units for CPA licensure

What Is an MBA?

A Master of Business Administration (MBA) is a graduate degree that develops analytical and leadership expertise across the core functions of an organization. Core coursework typically spans finance, marketing, operations, strategy, organizational behavior, economics, and business analytics, giving students a cross-functional view of how companies make decisions.

Most MBA programs allow students to select their own electives to align coursework with specific career goals. Throughout all courses, MBAs strengthen enterprise-level strategic and critical thinking ability to prepare graduates for leadership roles across industries.


Who Benefits From an MBA?

An MBA benefits students seeking broad business leadership skills rather than technical specialization for a specific business function. Strong candidates typically include:

Mid-career professionals preparing for director or executive roles
Career changers moving from technical fields into business functions
Aspiring entrepreneurs building the strategic and operational skills needed to launch a venture
Working professionals targeting consulting careers

What Are the Key Differences Between the Two Degrees?

The MSA and MBA serve different academic and professional purposes, so it’s important to understand how they differ across focus, admissions, format, and outcomes.

MSA MBA
Program focus Advanced accounting theory and practice Strategic thinking and cross-functional leadership across industries
Prerequisite Requirements May require undergraduate coursework in accounting in some programs Bachelor’s degree in any field; work experience often expected
Duration 1 to 2 years Highly variable depending on program format, but typically 2-3 years
Curriculum Audit, tax, financial reporting, accounting analytics Finance, marketing, strategy, operations, leadership
Career outcomes CPA-track roles in audit, tax, and controllership Management, consulting, and leadership roles across industries

Program Focus

The MSA concentrates on the technical discipline of accounting, with coursework built around:

Financial reporting
Assurance
Taxation
Data analytics for accountants

The MBA takes a wider lens, training students to make cross-functional decisions involving:

Finance
Marketing
Operations
People management

In short, an MSA deepens expertise in a single field, while an MBA broadens competence across the enterprise.


Prerequisite Requirements

Both degree program types will require applicants to hold a bachelor’s degree from an accredited institution.

Some MSA programs require applicants to have undergraduate accounting or business coursework, though many programs admit students from other disciplines. MBA applicants typically need to have two or more years of professional work experience.


Duration and Format

Both degrees tend to be available in on-campus, online, and hybrid formats, giving working professionals multiple pathways to complete the program.

Full-time MSA programs usually take about 2 years to complete, but may be completed quicker or slower depending on your course load. Full-time MBA programs vary significantly in completion times, with some on-campus programs taking 4 years. Most part-time, online programs can be completed in 2 years.


Curriculum

MSA coursework centers on advanced financial accounting, auditing, taxation, accounting information systems, and ethics, with many programs structured to support students who want to meet the 150-unit CPA licensure requirement.

MBA curricula combine a core of finance, accounting, marketing, operations, organizational behavior, and strategic thinking with electives tied to students’ career goals.


Career Outcomes

MSA graduates typically pursue careers in public accounting, corporate accounting, audit, tax, and controllership, with many sitting for the CPA exam. According to the U.S. Bureau of Labor Statistics, the median annual wage for accountants and auditors was $81,680 in May 2024, and employment in the field is projected to grow 5 percent from 2024 to 2034, faster than the average for all occupations.

MBA graduates move into a wide range of roles including management consulting, product management, directors of specific business functions, and executive leadership across industries, with compensation tied closely to function, industry, and prior experience rather than a single occupational category. However, management occupations, where most MBA graduates find themselves, earn a median annual salary of $122,090 each year.

Interested in becoming a CPA?

Both an MS in Accounting and a Master of Business Administration may help you meet CPA educational requirements, depending on your academic background and state licensure requirements. Students should consult their state board of accountancy to confirm eligibility.


MSA vs. MBA: Which Degree Is Right for You?

The right degree depends on how specific your career path already is. If your goals point toward a defined accounting function, an MSA delivers the technical depth and licensure pathway you need. If your goals span multiple business functions or leadership tracks, an MBA offers the breadth to support them.

Choose an MSA if… Choose an MBA if…
You want to sit for the CPA exam and need the 150-unit requirement. You’re targeting a director-level or executive role outside accounting.
You’re committed to a career in audit, tax, or financial reporting. You plan to move between industries or functions over time.
You want technical mastery over breadth. You want exposure to finance, marketing, operations, and strategy.
You’re early in your career and focused on accounting credentials. You bring work experience and want to accelerate into leadership.

Still weighing your options? Explore the University of San Francisco’s online Master of Science in Accounting and MBA program brochure to compare the programs side by side.

Already know your path? You can start your application at any time.


Make the Right Investment in Your Career With USF’s MSA or MBA

The University of San Francisco offers career-focused programs designed to build strong leaders capable of developing and implementing innovative solutions that solve problems in organizations, communities, and the world. Our MSA and MBA programs are grounded in real-world experience, technological innovation, industry connections, and a steadfast commitment to social impact and sustainability.

The Master of Science in Accounting (MSA) degree equips students with the skills to thrive in today’s financial world, developing the proficiency needed for financial reporting, auditing, data analytics, and ethical leadership.
The Master of Business Administration program emphasizes the innovations that are driving business today, providing advanced education in sustainability in business, as well as managing in a data- and AI-driven environment.

Both programs are offered in an online part-time format, featuring on-demand courses and live classes. Students benefit from the expertise of faculty who are industry leaders and gain practical experience through project-based learning opportunities with renowned companies.

The programs provide personalized career support, networking opportunities, and access to a global job portal, extending beyond graduation. We equip students with the skills and knowledge needed to become transformative leaders in today’s rapidly evolving business landscape.

Learn more about the University of San Francisco’s programs by downloading a brochure, or start your application today.