8 Types of Accounting Degrees 2026

Choosing an accounting degree isn't just a matter of picking a school; it also means deciding which level and format of credential actually matches your career goals. An associate degree, a bachelor's, a master's, and a doctorate all open different doors, and understanding those differences upfront can save you time and money down the road.

This article breaks down eight types of accounting degrees available today, covering what each one involves, how long it typically takes, and who it tends to suit best. Whether you're just starting out, working toward CPA licensure, or considering a terminal degree in the field, this overview can help you figure out which path fits where you are right now.

Why Understanding Accounting Degree Types Matters

Accounting is one of the few fields where the specific level of degree you hold directly affects which professional credentials you're eligible for, since most states require 150 semester hours of coursework, more than a standard bachelor's degree provides, before you can sit for the CPA exam. That single requirement shapes a lot of decision-making around accounting education, pushing many students toward combined degree pathways or a standalone master's rather than stopping at a four-year bachelor's alone.

Beyond CPA licensure, different degree levels also open different career doors entirely, from entry-level clerical roles accessible with an associate degree to research and teaching positions that require a doctorate. Matching the right degree level to your actual career goals, rather than defaulting to whatever credential sounds most impressive, tends to produce a better return on the time and money you invest in your education.

Types of Accounting Degrees

The degree types below range from a two-year associate credential through the most advanced doctoral programs in the field. Each one serves a different purpose, and most people move through more than one over the course of an accounting career.

1. Associate Degree in Accounting

An associate degree in accounting typically takes about two years to complete and covers foundational coursework in bookkeeping, financial accounting basics, and introductory business concepts. This credential works well for students who want to enter the workforce quickly in a support role, or who plan to transfer those credits into a bachelor's program later without starting from scratch.

Graduates with an associate degree commonly find entry-level positions like accounting clerk or bookkeeping assistant, roles that provide hands-on experience while a student continues their education part time. Because an associate degree alone doesn't meet the credit requirements for CPA licensure, most students who plan to pursue that certification treat this credential as a stepping stone rather than a final destination.

2. Bachelor's Degree in Accounting

A bachelor's degree in accounting, typically a Bachelor of Science (BS) or Bachelor of Business Administration (BBA), takes about four years and roughly 120 credits to complete, and it serves as the standard entry point into most professional accounting roles. Coursework covers financial accounting, managerial accounting, auditing, taxation, and business law, usually alongside broader business coursework in economics, management, and communication.

This degree qualifies graduates for roles like staff accountant, junior auditor, or bookkeeping supervisor, and it also serves as the prerequisite for graduate study in accounting. Since a standard bachelor's provides only 120 of the 150 semester hours most states require for CPA licensure, many students pair this degree with additional coursework, a combined program, or a follow-up master's degree if they're pursuing that credential.

3. Master's Degree in Accounting

A Master of Accountancy (MAcc) or Master of Science in Accounting typically takes one to two years beyond a bachelor's degree and focuses on advanced technical coursework in areas like auditing, taxation, and financial reporting. This degree is one of the most common ways students close the gap between a bachelor's degree's 120 credits and the 150 semester hours most states require for CPA licensure, often satisfying that requirement in a single, focused year of graduate study.

Many master's accounting programs welcome students who didn't major in accounting as undergraduates, building foundational coursework into the first semester before moving into more advanced material. Graduates typically pursue the same roles a bachelor's degree opens up, staff accountant, auditor, or tax accountant, but with a stronger technical foundation and a more direct path to CPA eligibility.

4. MBA with an Accounting Concentration

A Master of Business Administration with a concentration in accounting blends core MBA coursework in leadership, strategy, and finance with a more focused set of accounting electives. This path suits students who want a broader business credential geared toward management and leadership roles, rather than the deeper technical specialization a Master of Accountancy provides.

Graduates commonly pursue roles like financial manager, controller, or other leadership positions where a broad business perspective matters as much as technical accounting depth. Because an MBA with an accounting concentration doesn't always provide the same depth of specialized coursework as a Master of Accountancy, students specifically targeting CPA licensure should confirm the program meets their state's credit and coursework requirements before enrolling.

5. Graduate Certificate in Accounting

A graduate certificate in accounting typically requires far fewer credits than a full master's degree, often somewhere between 12 and 18 credit hours, and focuses narrowly on core accounting coursework. This option suits professionals who already hold a bachelor's degree in a different field and need targeted accounting coursework, whether to meet CPA eligibility requirements or to pivot into an accounting-adjacent career.

Certificate programs are often designed to stack into a full master's degree later, letting students test the waters or build credentials incrementally rather than committing to a full graduate program right away. Because certificate coursework alone typically isn't enough to reach the 150-hour CPA threshold on its own, students should check exactly how many credits a certificate provides relative to their state's specific licensure requirements.

6. Combined Bachelor's-to-Master's Programs

Combined programs, often structured as 3+2 or 4+1 pathways, let students complete both a bachelor's and master's degree in accounting in less time than pursuing them separately, typically five years total instead of six. These programs are specifically designed around the 150-hour CPA requirement, letting students move directly from undergraduate into graduate coursework without a gap or a separate application process.

This path suits students who know early on that they're pursuing CPA licensure and want the most efficient route to 150 credit hours without losing momentum between degrees. Because these programs require an early commitment, students who are less certain about pursuing a master's degree might prefer to complete a standalone bachelor's first and decide on graduate study later.

7. Online Accounting Degrees

Online accounting degrees are available at every level, from associate through doctoral, and increasingly come from the same AACSB-accredited business schools that offer respected on-campus programs. Many online programs now hold the exact same accreditation and curriculum as their on-campus counterparts, and some schools, like Arizona State University, don't distinguish between online and in-person study on the diploma itself.

This format suits students who need to balance coursework with a job, family responsibilities, or a location far from a preferred school's campus, and mature online programs from established universities tend to offer a more polished experience than newer offerings still working out the format. Students considering an online accounting degree should confirm the program holds proper accreditation and meets their state's specific requirements for CPA licensure before enrolling, since not every online program is built with licensure in mind.

8. Doctoral Degree in Accounting (PhD or DBA)

A doctorate represents the highest level of education available in accounting, typically taking four to seven years to complete and culminating in an original research dissertation. Two distinct paths exist at this level: a PhD, which focuses on theoretical research and usually leads toward academic and teaching careers, and a Doctor of Business Administration (DBA), which focuses on applied research and tends to suit experienced professionals moving into executive leadership or consulting roles.

PhD accounting programs are typically full-time and often provide tuition waivers and a stipend, while DBA programs are frequently part-time or hybrid, designed for working professionals who bring years of industry experience into the program. Neither doctorate is a direct requirement for CPA licensure, so this path suits people specifically drawn to research, teaching, or the most senior levels of business leadership rather than those simply seeking career advancement within traditional accounting roles.

What Each Degree Level Prepares You For

Each step up in accounting education tends to open a corresponding step up in career responsibility, though the relationship isn't always a strict ladder. An associate degree opens entry-level, transactional roles, a bachelor's degree opens the door to professional accounting positions and CPA eligibility once the credit-hour requirement is met, and a master's degree or combined program often accelerates that path to licensure while deepening technical expertise in a specific area like tax or audit.

At the top of the ladder, an MBA with an accounting concentration tends to prepare graduates for broader management and leadership roles, while a doctorate prepares graduates specifically for research, teaching, or the most senior strategic positions within a business. Understanding this general progression can help you avoid over-investing in a credential your career goals don't actually require, or under-investing in one that would meaningfully accelerate your path to where you want to end up.

How to Choose the Right Accounting Degree for Your Goals

Selecting the right degree level and format comes down to matching your credential to your actual career plans and personal circumstances. These are a few of the factors worth weighing before committing to a specific program.

Career Goals

Think honestly about where you want to end up, whether that's an entry-level role you can start soon, a CPA license, or a long-term academic career, since each of those goals points toward a different degree level. Someone aiming for CPA licensure has fundamentally different educational needs than someone aiming for a teaching position, even though both paths start with the same foundational accounting coursework.

Time and Cost

Weigh how much time and money you're realistically able to commit against the potential return of a given credential, since a doctorate or combined bachelor's-master's program represents a significantly larger investment than an associate degree or standalone bachelor's. Combined programs and graduate certificates can offer a more efficient path to specific goals like CPA licensure than piecing together separate degrees on your own timeline.

CPA Licensure Plans

If CPA licensure is part of your plan, confirm exactly how many credit hours your chosen degree path provides relative to your state's 150-hour requirement before you enroll. Programs specifically built around that threshold, like combined bachelor's-to-master's pathways, tend to offer a more efficient route than assembling the extra 30 hours through disconnected coursework after the fact.

Accreditation to Look For in an Accounting Degree

Accreditation affects everything from financial aid eligibility to whether your coursework will satisfy your state's CPA requirements, so it's worth understanding the different types before choosing a program. Here's a look at what to check before enrolling.

• Regional accreditation: Confirm the institution itself holds regional accreditation, which is the baseline requirement for federal financial aid and for most graduate programs to accept your credits later.
• AACSB accreditation: The Association to Advance Collegiate Schools of Business (AACSB) accredits business schools broadly, and it's widely considered the gold standard in business education.
• AACSB accounting accreditation: A smaller number of programs hold AACSB's more selective, accounting-specific accreditation, which signals an especially rigorous accounting curriculum beyond general business accreditation.
• ACBSP or IACBE accreditation: The Accreditation Council for Business Schools and Programs (ACBSP) and the International Accreditation Council for Business Education (IACBE) offer respected alternative accreditations, particularly common at smaller or more teaching-focused institutions.
• State board approval: Confirm your state's board of accountancy recognizes coursework from your chosen program, since this varies by state and matters significantly if CPA licensure is part of your plan.

Career Outlook for Accounting Graduates

Across accounting degree levels, graduates most commonly move into roles as accountants and auditors, a field with a median annual wage of $81,680, according to the Bureau of Labor Statistics, with employment for accountants and auditors projected to grow 5% through 2034, faster than the average for all occupations. That demand holds steady across public accounting, corporate finance, and government agencies, driven by continued economic growth and an increasingly complex regulatory and tax environment.

Higher-level degrees generally correlate with more senior and higher-paying accounting roles, though the relationship depends heavily on licensure and experience as much as the degree itself. A master's degree or CPA license tends to open doors to roles with meaningfully higher pay than a bachelor's degree alone, while a doctorate opens an entirely different track focused on academia, research, or the most senior levels of corporate leadership.

FAQs About Types of Accounting Degrees

These are some of the questions people most often ask while researching accounting degree options. Working through the answers can help you figure out which credential fits your goals.

What's the Difference Between a BBA and BS in Accounting?

In most cases, the difference comes down to institutional naming conventions rather than meaningful curriculum differences, since both credentials are typically housed within a business school and cover the same core accounting coursework. Some schools use "BBA" to signal a broader business foundation and "BS in Accounting" to signal a more technically focused curriculum, but it's worth reviewing the actual course requirements rather than relying on the degree title alone.

Do I Need a Master's Degree to Become a CPA?

Not necessarily, but you do need 150 semester hours of coursework, which exceeds what a standard 120-credit bachelor's degree provides in most cases. Many students meet that requirement through a master's degree, but others reach 150 hours through an extra year of undergraduate coursework, a graduate certificate, or a combined bachelor's-to-master's program instead.

Can I Become an Accountant With Just an Associate Degree?

An associate degree can qualify you for entry-level roles like accounting clerk or bookkeeping assistant, but it typically doesn't provide enough coursework for most professional accountant positions or CPA licensure. Many students use an associate degree as a stepping stone, transferring those credits into a bachelor's program to reach a more advanced credential.

Is an Online Accounting Degree as Good as an On-Campus One?

Online accounting degrees from properly accredited institutions are widely respected, particularly when the online program shares the same curriculum, faculty, and accreditation as the school's on-campus offering. The key is confirming accreditation and state licensure alignment before enrolling, since program quality varies more by school than by delivery format alone.

How Do I Know Which Accounting Degree Is Right for Me?

Start by clarifying your career goals, whether that's entering the workforce quickly, pursuing CPA licensure, or eventually teaching or moving into executive leadership, since each of those paths points toward a different degree level. From there, weigh your available time and budget against the specific requirements of your target career, and don't hesitate to reach out to prospective schools directly with questions about how their program aligns with your state's licensure requirements.

Explore Accounting Degree Programs

Understanding the differences between these eight degree types can help you avoid wasted time and money on the wrong credential for your goals. Browse programs through Learn.org and connect directly with schools to get personalized information on admissions, coursework, and CPA-track requirements.