Benchmarks,characteristics and trends of U.S. graduate tax programs awarding a Master of Science in Taxation (MST) degree |
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Authors: | William G Brucker Katherine M Hetherington |
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Institution: | Department of Accounting and Taxation, Robert Morris University, Moon Township, PA 15108, United States |
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Abstract: | Survey data gathered from graduate tax program directors at 26 universities, a response rate of about 43% of all programs contacted, is used to benchmark characteristics and trends of U.S. programs awarding a Master of Science in Taxation (MST) degree. The impetus for this paper was the absence of current literature regarding curriculum, enrollment, and delivery of graduate tax programs in the United States, and it is the first study to compile information on MST program trends. |
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Keywords: | Master of Science in Taxation (MST) degree Benchmark characteristics Survey research Program analysis |
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