Many different types of economic decisions require accounting data, and one of its most important uses is informing outsiders of the economic status and progress of the firm. These reports follow a body of accounting methodology referred to as generally accepted accounting principles (GAAP). In contrast, the management of the firm requires data that will aid in controlling operations and in evaluating the performance of subordinates.

The financial accounting (reporting and analysis) pathway provides an invaluable base for future managerial responsibilities in a variety of industries and functions. Collecting and interpreting financial information is critical for strategic decision-making, and through your interaction with key stakeholders and departments, you will acquire sound general management skills and can expect to be quickly promoted into leadership positions in production and operations or marketing.

What is an optional pathway?

Fisher's optional pathways are a group of classes designed to provide competence in a particular area or field.  The pathways listed are only a small example of the options available through an extensive list of electives.  With guidance from your coaches, you can access elective courses at Fisher and across more than 100 graduate programs at Ohio State. Contact us today to discuss how we can personalize your curriculum to your career goals.


  • Sample course offerings

    Base courses

    • Corporate Financial Reporting
    • Financial Statement Analysis



    • Ethical Challenges in Accounting and Business
    • Uncertainty, Diversification and Private Information
    • Financial Statement Analysis
    • Accounting for M&A and Other Complex Transactions
    • International Financial Reporting Standards
    • Governmental and Non-Profit Accounting
    • Managerial Accounting for Decision Making
    • Tax Planning for Managerial Decision Making I
    • Tax Accounting
    • Tax and Business Strategy
    • Auditing Principles and Procedures
    • Assurance Services and Information Quality
    • Fraud Examination: Misappropriation of Assets
    • Fraud Examination: Fraudulent Financial Reporting
    • Data Mining for Business Intelligence
    • Research in Tax Accounting