An Online Master’s in Accounting
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Earn Your MS in Accounting Online
Prepare to address complex accounting challenges faced by private business, government and public sector agencies, and nonprofit organizations as you integrate theory with real-world practice. American Military University’s (AMU) online Master of Science in Accounting advances your foundational accounting knowledge while building your research acumen to support your professional goals.
AMU’s programs are online with 24/7 access and no set login times. At AMU, there are no entrance exams and classes start every month, so you can begin quickly and control your schedule. Ask us about transfer credit opportunities to help you save time and money in completing your degree.
This program is not designed to prepare graduates for any state-issued professional license or certification and therefore has not been approved by any state professional licensing agency. Successful completion of this program may or may not satisfy the educational requirements for the Certified Public Accountant (CPA) exam. Educational requirements vary by state. Request information to learn more.
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ACBSP-Accredited
AMU's Master of Science in Accounting has earned specialty accreditation from the Accreditation Council for Business Schools and Programs (ACBSP®).
AMU Gives You the Freedom to Learn
$455
Per Credit Hour
Tuition for master’s degrees and graduate certificates. We offer many grant options. These grants represent a savings on our standard tuition rate. Request information to learn more.
$250
Per Credit Hour
For undergraduate and master’s-level programs with AMU’s Preferred Military Rate for eligible students.
0
Entrance Exams
No GRE®, GMAT™, or other standardized test scores required. Classes start monthly.
$0
Application Fee
There is no cost to apply for undergraduate and master’s-level programs.
$0
Transfer Credit Evaluation
AMU does not charge to evaluate and apply eligible transfer credit.
$0
Ebooks
We provide no-cost ebooks for all master’s-level U.S active-duty servicemembers, National Guard members, Reservists, and military families.
Ready to Learn More?
Request InformationWhy You Should Earn This Master's From AMU
Comprehensive Coursework
Advance your knowledge in these essential areas: budgeting, auditing, taxation, and financial reporting. You have the option to explore international accounting and forensic accounting.
Practical Takeaways
Coursework is designed to reinforce vital core skills, such as written communication and problem solving. To conclude your program, you will write a thesis based on your original research addressing a current industry concern.
Experiential Learning
Lab work and simulations provide an opportunity for engaged learning led by faculty who bring their real-world insight from business and government.
Getting Started
No entrance exams, such as a GMAT™ or GRE®, are required. But this program has prerequisite coursework admission requirements. Please request information to learn more.
CPA Bound?
Successful completion of this program may or may not satisfy the educational requirements for the Certified Public Accountant (CPA) exam. Educational requirements for the CPA exam vary by state. Request information to learn more.
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36 credit hours
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Online accessible wherever life takes you
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8 week classes available in this program
Helping You Save on Your Master's
Explore your options to make learning affordable.
* All U.S. active-duty servicemembers, National Guard members, Reservists, and military families, (parents, spouses, legal partners, siblings, and dependents) are eligible for the Preferred Military Rate of $250/credit for undergraduate and master’s-level courses. The Preferred Military Rate, which is applied automatically, supersedes all other university grants and special rates, and cannot be combined with any other special promotions. Please note that a technology fee applies to master’s-level courses.
![Joseph Gray]()
"The professors know what we go through when we’re deployed. They understand. That really was important to me because it makes it a lot easier to be able to take your classes."
Joseph Gray | USA (RET) | BA, Military History, MA, Military History![Chanda Chann]()
"Having my degree has opened a lot of doors, built my confidence, and changed my life as a professional."
Chanda Chann | Military Spouse | BA, Management, MBA, Business Administration![Earl Day]()
"The classes at AMU helped me have that knowledge and insight into where the fire service is going to help create a safer and a more dynamic environment for all of us."
Earl Day | USMC Veteran | BS, Fire Science Management
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Gain proficiency in bookkeeping, accounting, and auditing.
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Identify administrative roles, services, and opportunities as you learn how to support management within different organizational environments.
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Prepare for the professional world and learn about trends shaping the global business landscape.
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Gain the interpersonal and group communication skills required for success in many professions.
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This program combines solid foundational coursework with hands-on learning and complements certifications, such as CompTIA Security+® and CompTIA A+®.
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Get a fundamental understanding of national and international security through the study of terrorists' weapons, motivations, and vulnerabilities.
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Learn the fundamentals of criminal justice theory, terrorism, and law enforcement objectives and administration.
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Advance your culinary experience and training with knowledge and skill in foodservice management and operations.
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Learn about securing digital assets and risk mitigation as you develop a foundation for further study in cybersecurity.
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Become proficient in functional coding and methods, analytics and analytical methods, and machine learning.
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Explore healthy child development practices that are utilized in a variety of early childcare and educational settings.
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Learn the science behind fires, as well as the background and theory behind fire prevention bureaus and their use of fire codes.
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Gain a core of knowledge useful in a variety of medical-service related fields.
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Gain insight into history by exploring the pivotal events and influential people that have shaped modern civilization.
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Study the fundamentals of restaurant operations, including purchasing and storage, food service sanitation, marketing, and sales.
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Combine general education courses in English, history, math, and natural and social sciences with electives for greater flexibility than a traditional major.
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Get a foundational understanding of legal doctrine with the analytical, technical, ethical, and interpersonal skills used in a variety of legal settings.
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Explore the theoretical concepts and practical applications required to manage a global workforce.
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Learn the origins of armed conflict through an examination of global military powers, war doctrines, pivotal battles, political leaders, and foreign policies.
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Examine the American healthcare system and learn how the field of public health impacts our lives.
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Examine the basic process, licensing requirements, and personal attributes required for a profession in the real estate field.
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Analyze current and historical concepts in astronomy, planetary science, space policy, and space flight with hands-on labs and coursework designed by a former NASA astronaut.
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Learn the concepts, functions, and language around the supply chain industry and explore the complex process that moves products from supplier to customer.
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Learn how to develop a healthy workplace culture, leading and motivating personnel in technical environments.
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Gain a fundamental understanding of extremist groups, terrorism theory, terrorist weapons and national security.
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Blend theory with the practical and research skills required to address complex accounting issues found in private corporations, governmental agencies, and nonprofit organizations.
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Create your own personal path toward a degree, exploring a variety of business disciplines complemented by general electives to support your own goals.
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Explore the core areas of business, including management, marketing, law, finance, accounting, globalization, human resources, and business strategy.
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Build your knowledge in business intelligence, data analytics, and data mining techniques to help organizations drive competitive advantage.
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Gain the knowledge and skills to create clear, concise, content-rich communication as you explore the dynamic and evolving communication and media industry.
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Combine study of traditional computer science topics with learning in the humanities to support emerging technology needs in digital arts and interactive media.
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Examine key topics in computer hardware and software, including programming, networking, and operating systems, with a focus on cyber operations.
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Learn computer-based systems, web development fundamentals, and programming essentials in a certification preparation-oriented program.
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Explore the causes of crime, criminal behavior, criminal investigation, corrections and incarceration, juvenile issues, and stress management.
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Engage in an in-depth examination of criminal behavior, crime scene investigation, and digital forensic science.
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Learn to strategically assess, design, and implement superior cybersecurity defense systems for the public and private sectors.
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Get a solid foundation in data science with project-based coursework as you learn to tell the story in the data with data visualization.
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Explore the essentials of electrical engineering, including analog circuit design and analysis, energy conversion, radar and RF signaling and more.
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Examine emergency management and planning, incident command, hazard mitigation, social media, hazardous materials management, and the psychology of disaster.
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Sharpen critical thinking and communication skills while engaging in a deep exploration of English, American, and world literature.
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Become knowledgeable in the essential elements of business innovation: idea generation, marketing, management, funding, and more.
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Explore the key issues and solutions driving the future of environmental management, including the stewardship of natural resources, pollution management, and fish and wildlife management.
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Learn about the serious side of the video gaming industry, examining the business of esports, event/facility management, player development and performance, and media production.
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Explore fire behavior, tactical fire operations, leadership, fire safety, and fire suppression methods with a focus on emergency and disaster management.
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Develop proficiency in the government contracting and systems acquisition cycle within federal agencies and military and civilian defense organizations.
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Build knowledge in healthcare legal and ethical principles, compliance, quality and safety, finance, informatics, and human resources applied to a hospital, healthcare system, or medical practice.
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Expand your knowledge of the health information systems and technologies that drive today’s healthcare industry.
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Engage in a broad study of natural sciences, sports and health sciences, public health, information systems, health information management, and healthcare administration.
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Learn about the past—history’s most fascinating events, people, and cultures—in order to understand how modern civilization took shape.
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Build foundational knowledge in critical infrastructure protection, defense, border security, intelligence, and interagency and intergovernmental relations.
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Prepare for global hospitality operations, exploring hospitality marketing, HR, leadership, strategic planning, law, ethics, and revenue management.
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Explore human development across the lifespan with coursework that examines human interaction, human sexuality, family life and communications, and parenting.
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Explore strategies to motivate, compensate, recruit, evaluate, and develop an organization’s talent base.
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Learn how to build and deploy networks, databases, web properties, and other IT-related assets.
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Learn how to develop and communicate technology solutions, manage tech operations, evaluate and improve products, and provide customer support.
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Build knowledge in intelligence gathering, analysis, and operations, with professional application to the U.S. intelligence community, as well as security and corporate intelligence sectors.
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Combine general education with courses in business and management, communication and media, natural and social sciences, and social services to finish your degree online.
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Explore civic engagement and social responsibility in the context of the influences impacting diplomacy worldwide and the shaping of geopolitical leaders.
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Prepare for ethical service and leadership, developing the knowledge to address complex legal issues that can impact the public’s access to justice.
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Explore the concepts and practices necessary to organize, motivate, and lead human capital in private, public, and military settings.
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Explore the many dimensions of marketing: product development, research and strategy, branding, planning and distribution, pricing, promotion, and ecommerce.
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Explore advanced mathematical theory and analytical methods while sharpening critical-thinking skills used to solve science and technology problems.
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Focus on armed conflict and how the outcomes of those events shaped civilizations throughout history.
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Engage in a comprehensive exploration of biology, chemistry, physics, mathematics, and earth science while undertaking at-home lab work using kits mailed to you.
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Advance your knowledge as a Registered Nurse through coursework including evidence-based practice, clinical decision-making, and community health.
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Explore myths, rituals, ethics, and morality through the teachings of the most acclaimed philosophers and theoretical movements.
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Prepare for global citizenship by engaging in an examination of government, economics, and civil society’s relation to contemporary political systems
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Study the human mind and behavior through the prism of developmental, organizational, and abnormal psychology.
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Examine public health issues in the U.S. and abroad, including the science, psychology, and sociology associated with public health issues.
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Develop an understanding of religion’s influence throughout society from a cultural, political, and spiritual perspective.
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Develop the leadership skills needed for retail professionals, exploring strategy, innovation, operations, and merchandising.
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Learn the environmental, technological, economic, policy, and transportation aspects of reverse logistics as it applies to military, manufacturing, and retail operations.
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Learn the principles associated with various types of security, including asset protection, security program administration and evaluation, ethics, and physical security.
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Study all forms of human behavior and interaction—from individuals and small groups to institutions and global communities.
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Study aerospace science, astronomy, management, and operations as you learn about the political, legal, economic, and technological challenges associated with space exploration.
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Learn how to help individuals optimize health and wellness by exploring exercise science, exercise testing and programming, fitness, and nutrition.
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Learn about the business of sports, including sports marketing, promotion, public relations, finance, facility management, event planning, and law.
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Leverage problem solving and critical thinking skills in managing the complex processes, activities, and costs associated with getting products from suppliers to customers.
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Explore management concepts and practices needed to organize, motivate, and lead personnel in technical settings.
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Explore the principles, policies, and trends related to the heart of the global supply chain: air, maritime, and ground transportation and logistics.
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Blend theory with the practical and research skills required to address complex accounting issues found in private corporations, governmental agencies, and nonprofit organizations.
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Learn to use data mining techniques and apply business and big data analytics to help you meet your organization’s business objectives.
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Combine your commitment to optimize the training and development of athletes with your desire to own or manage a sports training facility or private coaching business.
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Explore management, marketing, technology, business analytics, and other capabilities essential for business leadership with this online MBA.
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Explore criminal law, juvenile and delinquent behavior, security, and terrorism in a post-9/11 world as you develop professional skills necessary for leadership in the criminal justice field.
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Learn to prevent, detect, and respond to large-scale cyber threats and cyber attacks, building knowledge in risk management, intrusion detection, and digital forensics.
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This program is for practicing teachers who wish to develop the knowledge and skills necessary for a leadership role in a K-12 school.
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Be prepared to manage emergency, disaster, and catastrophe response, relief, and recovery at an advanced level.
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Prepare to lead response in times of crisis with this dual degree to advance your knowledge in emergency and disaster management, homeland security, hazard analysis, terrorism.
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Explore the practical applications of running a business by examining business concepts related to marketing, management, ideation, and capital funding.
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Prepare to resolve today’s most complex environmental issues through the use of environmental management tools and strategies.
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Sharpen your strategic decision-making skills with an eye toward ethical leadership practices, leading a diverse workforce, and quality patient-centered care in a hospital, healthcare system, or medical practice.
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Enhance leadership, critical-thinking, and problem-solving skills with a focus on health data management and clinical decision-making.
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Develop the college leadership skills needed to create effective learning environments leading to student success.
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Embark on an academic journey to explore key historical events, people, and cultures that fundamentally shaped the world today.
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Develop leadership skills aimed at national security and gain advanced knowledge in homeland security and defense, intelligence, privacy and civil liberties, resilience, and domestic terrorism.
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Sharpen your knowledge of HR management concepts, including employee recruitment, retention, and compensation, in order to contribute to an organization’s strategic direction.
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Develop an advanced understanding of information systems (IS) development and implementation through courses covering database systems and IS architectures.
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Gain an expert understanding of strategic intelligence analysis, collection, and operations as they apply to intelligence, security, and corporate sectors.
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Develop integrated knowledge of international studies, international affairs, and conflict resolution, while engaging in comparative study of complex international systems.
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Expand your knowledge and understanding of law, legal doctrines, legal concepts, and workplace legal issues.
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Probe the advanced leadership and organizational management concepts and practices that drive strategic business initiatives.
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Learn about warfare’s impact on society, as well as the strategy, command, leadership tactics, and technological weaponry advances that influenced the outcome of pivotal battles in history.
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Examine concepts related to the theory and practice of war, joint warfare, and military leadership, along with emerging defense and security challenges facing the U.S.
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Explore the complexities of today’s uncertain security environment through an executive-level education in national and international security policy.
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Prepare to be an effective leader and an agent of change in the delivery of quality, patient-centered healthcare.
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Speed your path to becoming a master’s-prepared nurse with this accelerated program as you earn both a BSN and an MSN in this single program.
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Learn how to manage a K-12 online/virtual classroom or school while sharpening your ability to help students achieve success through digital learning.
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Advance your understanding of how government works, while enhancing your ability to evaluate policy at all levels of government.
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Explore the human mind and behavior through coursework covering personality, development, human relations, and social and cultural diversity.
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Learn to help governments and public sector agencies run smoothly by developing an advanced understanding of public administration, management, and policy.
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Address complex health issues, exploring community and global health, environmental health sciences, epidemiology, and health policy in this CEPH-accredited program.
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Master the essential elements of public policy: research, data analysis, communication, creative and critical thinking, and action.
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Develop the unique and specialized knowledge required to support complex reverse logistics challenges in both military and civilian environments.
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Gain an expert understanding of asset protection, loss prevention management, security program evaluation, and security management ethics and administration.
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Demonstrate advanced knowledge of social science research methods and statistical analysis to examine big data in interdisciplinary contexts and career fields.
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Examine the challenges associated with the exploration and usage of space considering factors involving politics, economics, law, commerce, science, and technology.
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Learn how to design effective movement programs for people as you gain advanced knowledge in exercise science, nutrition, and fitness.
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Enhance your knowledge of sports law, marketing, promotion, public relations, and finance, as you develop business skills to support sports program and individual athlete achievement.
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Prepare for educational leadership and student affairs roles in higher education with this master’s program, offering unique practicum opportunities.
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Examine the supply chain management industry from a global perspective and explore purchasing, transportation, logistics, distribution, warehousing, reverse logistics, and acquisitions management.
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Enhance your knowledge and skill in curriculum and instruction, diversity, classroom management, and applied technology in this nonlicensure program.
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Develop advanced knowledge and capabilities related to air, maritime, and ground transportation and logistics in moving goods from manufacturer to consumer.
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Develop an expert understanding of global security, with a focus on how it impacts domestic security and foreign policy.
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Study the activities and relationships between actors in the global community, along with domestic intelligence topics and issues of strategic concern to the U.S.
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Enhance existing accounting knowledge through courses exploring advanced accounting topics.
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Explore the political, cultural, religious, and socioeconomic conditions that shaped the U.S. since its 18th century beginnings.
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Explore the political, economic, and military factors that prompted and followed the Revolutionary War from both the British and American viewpoints.
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Gain a thorough understanding of how Ancient Greek and Roman societies contributed to the rise of the West.
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Examine the leadership, management, business, and fundraising skills often used by administrators of athletic programs.
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Explore key business skills for security professionals managing personnel, budgets, and operations.
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Understand the complex issues faced by children and their families during times of acute or chronic illness, injury, trauma, disability, loss, and bereavement.
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Explore the social, cultural, economic, and political influences that shaped the Antebellum, Civil War, and Reconstruction eras.
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Gain the knowledge often needed for building, repairing, and troubleshooting networks, PCs, and peripherals.
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Examine the role of counterintelligence professionals in overt and covert operational styles.
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Gain an in-depth understanding of national security challenges, as taught by faculty with first-hand experience in the military, government, intelligence, defense, and policy sectors.
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Gain an understanding of cybercrime investigation models, countermeasures, prevention methods, and federal and international cybercrime laws.
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Explore the theory, best practices, and methods for conducting computer forensics investigations.
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Analyze the social and legal impacts of cyber terrorism, cyberstalking, and cyber bullying.
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Explore digital forensics measures often needed to combat security incidents and prevent the loss or corruption of proprietary information.
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Advance your knowledge of data security, integrity, and security vulnerabilities from multifunctional devices.
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Gain a thorough overview of ecommerce architecture, tools, and technologies while advancing your knowledge of web analytics, content management systems, and more.
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Focus on hazard analysis, mitigation, planning, budgeting, communication, response, and recovery strategies for navigating emergencies.
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Study emergency management theory and concepts while building your knowledge of disaster planning, risk assessment, emergency operations, crisis communication, public policy, and disaster mitigation and recovery.
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Gain the knowledge often needed to lead an emergency management program during preparation, response, and recovery operations.
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Study management strategies often used for navigating organizational change, resolving conflicts in the workplace, and encouraging healthy interaction among coworkers.
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Gain a foundation in the theories and skills often necessary to design, develop, and implement robust enterprise web applications.
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Explore government policies designed to achieve sustainable natural disaster response and environmental mitigation.
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Explore the complex correlations between humans, natural resource usage, and the resulting impact on the environment.
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Focus on sustainability fundamentals, energy and environmental policy, economics, and global resource allocation.
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Examine the connection between major historical events—from the death of Louis XIV to the near present day—and the economies, industries, and cultures that exist in Europe today.
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Get the tools you may need to help individuals hone their leadership with this certificate, aligned to Board Certified Coach and International Coach Federation Certified Professional Coach competencies.
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Study management fundamentals pertaining to law enforcement organizations.
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Study the science, history, construction, and handling of explosive substances, as well as proper disposal techniques.
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Gain the foundational skills and knowledge often required to work with children and families.
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Explore how and why fires start, spread, and can be controlled, while advancing your knowledge of fire prevention tactics, protection systems, emergency services, and more.
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Study the science, policies, regulations, and technical approaches to managing fish and wildlife across a variety of ecosystems.
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Study ecological functions, habitat restoration, and the survivability and management of fish and wildlife populations.
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Gain a foundational knowledge of forensics, learning from faculty who bring a wealth of knowledge from professional roles in law enforcement and criminal justice.
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Gain foundational knowledge for leading public sector organizations, such as police, fire, and public works departments.
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Analyze the current state of homeland security in the United States, while gaining the knowledge and skill typically needed to create measures for protecting public safety.
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Evaluate defense tactics for safeguarding our nation against weapons of mass destruction, terrorism, intelligence, and interagency government-related issues.
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Learn how to navigate complex decision making, evaluate critical information, and implement new initiatives in a changing work environment.
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Gain exposure to the core functions of the HR field, and understand the role HR plays in organizational leadership.
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Explore infant and toddler development and disorders, while gaining the knowledge and skill typically needed to implement age-appropriate group activities and programs.
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Learn the skills typically needed to detect threats and secure vital information assets across networks for organizations and government agencies.
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Learn how to design secure networks and safeguard organizations’ information assets internal and external threats.
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Learn the guiding principles of information systems security and evaluate various types of security architecture and design models.
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Learn how to help protect organizations’ information assets while advancing your knowledge of access control, application security, business continuity, disaster recovery planning, and cryptography.
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Learn to create cohesive and engaging courses, syllabi, objectives, activities, and classroom management plans for adult learners.
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Learn how to gauge and forecast threats to U.S. national security using advanced qualitative analytic procedures, basic modeling, and predictive analysis skills.
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Gain comprehensive knowledge of how U.S. intelligence agencies work to guard our global interests and protect national security.
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Focus on intelligence theories and practices, data intelligence development, security threats, counterintelligence, and countermeasures.
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Acquire the knowledge and skill typically needed to design and develop websites, while gaining hands-on experience with HTML5, cascading style sheets (CSS), graphics, tables, templates, frames, forms, snippets, and more.
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Gain an understanding of how to design secure networks, develop risk mitigation plans, and perform intrusion detection in IT network environments.
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Gain an in-depth understanding of IT management, effective strategic planning, risk assessment, and business systems analysis.
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Gain skills aimed at oversight of complex enterprise-level IT projects, including strategic planning and resource management.
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Enrich your skill set and explore the teaching methods and technology tools suited for today’s ever-evolving virtual, face-to-face, and hybrid instructional settings.
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Explore diagnostic approaches for struggling K-12 readers and learn how to create unique instructional and assessment activities.
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Explore the financial, educational, legal, and ethical factors that influence the virtual classroom.
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Gain the foundational knowledge typically needed to lead a law enforcement agency by studying organizational behavior, budget development, labor relations, strategic planning, and more.
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Build understanding of effective supply chain strategies for private- and public-sector organizations.
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Advance your knowledge of the models, strategies, and practices often used for coaching individuals and groups to achieve their unique goals.
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Develop an in-depth understanding of logistics processes and the role it plays in optimizing supply chain management.
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Grow familiar with the word processing, spreadsheet, presentation, and communications applications commonly used in a variety of fields.
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Compare the structures, functions, capabilities, and activities of national and international security community members.
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Discover creative approaches to improve employee performance, manage diversity, and facilitate better learning through coaching
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Gain a deeper understanding of leadership, fundraising, government relations, communications, marketing, and finance fundamentals for nonprofits.
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Prepare to educate the next generation of nursing professionals with this graduate certificate in Nursing Education, focusing on curriculum design, assessment, and teaching and learning practices.
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This post-master’s certificate develops skills in leadership, human resource management, and operational quality for those seeking to advance their nursing practice.
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Explore organizational crisis management concepts from a leader’s perspective, including organizational change, risk management, processes, and leadership roles in crisis management.
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Enhance your problem-solving skills and study the latest management practices for developing high-performance teams and meeting evolving goals in the global business environment.
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Study the basics of legal terminology, research, and writing, as well as U.S. legal theory and concepts.
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Complete the general education coursework and lab experiences needed for admission to many nursing and allied health programs with this 26-credit program.
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Gain the knowledge often needed for professional science leadership, while developing critical thinking, project management, problem solving, and negotiation skills.
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Explore the origins of national parks, forests, and refuges, while gaining foundational knowledge that may be applied to various industry fields.
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Gain a deeper understanding of real estate principles and practice, real estate law, property management, deeds and leases, insurance, marketing, and negotiation.
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Gain the front-office and behind-the-scenes operational knowledge often essential for restaurant management, employment, or ownership.
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Focus on the protection of assets while examining the major aspects of physical security, associated threats, and countermeasures.
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Learn how to evaluate security programs while advancing your knowledge of industrial espionage, cybercrime, and security asset protection.
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Study spaceflight history, space policy, planetary exploration, and more, with a curriculum originally designed by a former NASA astronaut.
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Study advanced laws of planetary motion and gravitation, orbital mechanics, and remote sensing, learning from expert faculty with NASA expertise.
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Gain advanced business knowledge often essential for sports marketing agencies, professional sport franchises, recreational services, and more.
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Develop the tools and strategies often used for promoting a healthy workplace culture, learning from faculty who bring real-world management experience and knowledge.
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Explore strategic military leadership theories, principles, and concepts applied from the mid-20th century through the modern era.
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Gain foundational knowledge of international and domestic terrorism, counterterrorism, terrorist weapons, and predictive intelligence methods for preventing terror attacks.
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Identify the religious and political motivations that spark violent attacks.
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Gain foundational knowledge of graphic design, image manipulation, website design, and more while growing familiar with Adobe® applications.
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Develop complex knowledge of World War II, examining the blitzkriegs, campaigns in North Africa and Italy, and the Allied victory in Europe and the Pacific.
The appearance of U.S. Department of Defense (DoD) visual information does not imply or constitute DoD endorsement.