Methodology Version 2.0

How We Rank Accounting Programs in 2027

One formula, seven published weights, and a fact check on every program. Here's exactly how a program earns its score.

Hands holding a pencil and ruler over a printed table of figures beside a calculator, showing how rankings are scored

Weights

The Seven Factors and Their Weights

They add up to 100%, and they're the same for every program and every list.

Program Score factors and weights
Factor Weight What It Measures
Cost 20% What you pay per credit, compared with other programs at the same degree level.
Graduate Earnings 20% What this school's graduates in this field earn, from the federal College Scorecard.
Completion 15% How many transfer and part-time students at the school go on to finish a degree or certificate.
Flexibility 15% How well the program fits around your job and family: online study, evening or weekend classes, short courses and frequent starts.
Credential Alignment 10% Whether the degree lines up with the accreditation and certification exams employers ask about.
Track Record 10% How many students the school graduates from this field each year.
Program Reputation 10% How employers and graduate schools in the field regard the program.

Rubrics

How Each Factor Is Scored

Each factor gets a grade from 0 to 10.

Cost, 20%

We start with the per-credit rate an out-of-state student pays. The lowest prices score highest, on a log scale running from the 5th to the 95th percentile of the degree level. Quarter credits are converted to semester credits first.

Why a log scale? It means a $40 gap between two cheap programs counts for more than the same gap between two expensive ones, so small price differences don't swing a score.

  • We use the published per-credit rate. In-state rates are shown but don't count toward the score.
  • If a school doesn't publish a per-credit rate, we use the out-of-state per-credit charge it reports to the federal government. That figure comes from the Integrated Postsecondary Education Data System (IPEDS), the federal database every college reports to
  • Programs with neither get a below-average cost grade (the 25th percentile), so a missing price never helps
  • Fees are noted on each review but not added to the rate

Graduate Earnings, 20%

This is the median pay of the school's graduates in this field and at this degree level, four years after they finish. When the Scorecard only publishes the one-year figure, we use that one. It comes from the U.S. Department of Education's College Scorecard and is scored on a dollar scale from the 5th to the 95th percentile of the degree level.

  • Measured for this field at this school, not for the whole school
  • The Scorecard doesn't publish pay for very small graduating classes, so those programs get the middle value for their peers

Completion, 15%

This is the share of students who started as transfer students, full or part time, and went on to finish a degree or certificate. It comes from the federal Outcome Measures survey (IPEDS), which follows students for up to eight years so that part-time students who take longer still count. It doesn't mean the degree takes that long.

Many accounting students are working adults and transfer students, so this figure fits them better than a graduation rate for first-time freshmen. Each school is compared with others at the same degree level.

  • Covers students who transferred in, full and part time. If a school has no transfer figure, we use all entering students
  • Online divisions that report to IPEDS on their own are measured on their own students
  • Schools with no Outcome Measures data get the middle value for their peers

Flexibility, 15%

We read each program's own page in October 2026 and pair it with federal IPEDS data. Every way the program fits around work and family adds points, up to 10. Every program is graded on the same items, whatever its format.

Term length and start dates also count when the school's official calendar for that format lists them. Near each list's cutoff, we checked every point against the school's own words. If a program's page can't be read, it gets the middle value for the page items, so a missing page doesn't help or hurt it.

  • Can be completed fully online: 4
  • Evening or weekend classes: 2
  • A hybrid option: 1
  • Part-time study: 1
  • Three or more start dates a year: 1
  • Courses of 8 weeks or less: 1

Credential Alignment, 10%

Business accreditation confirmed on the accreditor's official list scores highest: AACSB first, then ACBSP or IACBE. Without confirmed accreditation, named certification exam preparation scores next.

Accreditation is confirmed program by program on the AACSB, ACBSP and IACBE official lists (checked October 6, 2026). The program itself must be listed, and ACBSP and IACBE accreditation must be current. Candidacy, school membership without the program, and expired accreditation do not count; a claim the list does not show is ignored.

  • AACSB accredited, confirmed on the AACSB official list: 10
  • ACBSP or IACBE accredited, confirmed on that accreditor's official list: 9
  • A specific exam preparation stated (certified public accountant, certified management accountant, enrolled agent, certified internal auditor or certified fraud examiner): 6
  • Other certification preparation stated: 5
  • No credential alignment stated: 3

Track Record, 10%

This is how many degrees the school awards in this field and at this level each year, from federal IPEDS data. It's scored on a log scale from the 5th to the 95th percentile of the level. Schools with no completions data get the middle value for their peers.

  • We add up degrees across all the accounting program codes at the level
  • The log scale keeps very large programs from swamping small ones

Program Reputation, 10%

Each program gets a reputation rating on a five-step scale, from little-known to among the most recognized in the field. A language model produces it, one program at a time and the same way for every program.

It reads the program's facts (the degree, its business or field accreditation, what the program page says) and what's publicly known about the school's standing in the field. Each rating is then compared with others at the same degree level.

  • Rated program by program, in this field, not for the school as a whole
  • Each program is rated on its own, so its rating never depends on which programs it was compared with
  • Programs that haven't been rated get the middle value for their peers

Rules

Scale, Peer Groups, and Missing Data

Each factor gets a grade from 0 to 10. Multiply each grade by its weight, add them up, and you get the Program Score out of 100, to one decimal. It isn't curved or scaled to the highest-scoring program.

Programs are only compared with others at the same level: bachelor's and master's.

The Missing-Input Rule

When a school doesn't publish a figure for a factor, the program gets the middle value of similar programs (the peer median) at full weight. We don't display that value. That way, a program can't climb the ranking just because a number is missing. Cost is stricter: an unpublished price gets a below-average grade (the 25th percentile).

The No-Price Rule

A program that doesn't publish a price can't outscore the best program that does.

Tie-Breakers

Programs with the same Program Score are ordered by their Cost grade, then their Graduate Earnings grade, then school name.

Worked Example

A Score Worked Out Step by Step

The best-scoring master's program with a measured input for every factor: George Mason University.

Score arithmetic for George Mason University
Factor Score (0 to 10) Weight Points
Cost $1,025 per credit 3.7 20% 7.4
Graduate Earnings $110,482 median earnings for its graduates in this field (College Scorecard) 9.2 20% 18.4
Completion 75% of transfer students go on to graduate (IPEDS Outcome Measures) 9.2 15% 13.8
Flexibility Fully online, asynchronous (on your own schedule) 8.0 15% 12.0
Credential Alignment AACSB accreditation confirmed on the official list; prepares for CPA 10.0 10% 10.0
Track Record 76 Master's completions a year in this field (IPEDS) 9.5 10% 9.5
Program Reputation 8.3 10% 8.3
Program Score 79.3

Multiply each grade by its weight and you get the points. Add them up and you get the Program Score, 79.3 out of 100 (the points are rounded, so they can add up to a tenth more or less). You can read the full George Mason University review.

Cost 3.7 / 10
Graduate Earnings 9.2 / 10
Completion 9.2 / 10
Flexibility 8 / 10
Credential Alignment 10 / 10
Track Record 9.5 / 10
Program Reputation 8.3 / 10

Data

Data Sources and As-Of Dates

Every figure on a ranking or review comes from one of these.

Data sources and as-of dates
Source Used For As Of
School program, tuition and admissions pages Read by our researchers in October 2026 for price, format, class times, start dates and term length; each review links its sources. October 6, 2026 to October 8, 2026
IPEDS (U.S. Department of Education) Completion rates for transfer students, accounting degrees awarded each year and reported tuition charges. Extract loaded October 6, 2026
College Scorecard (U.S. Department of Education) Median earnings of each school's accounting graduates. Extract loaded October 6, 2026
AACSB, ACBSP and IACBE official accreditation lists Every accreditation shown was checked against the accreditor's own list on 2026-10-06. Retrieved October 6, 2026
Bureau of Labor Statistics Occupational Employment and Wage Statistics, May 2025 Career and state wage figures. May 2025 release, retrieved October 6, 2026

Verification

How We Verify Every Program

We never score a program from someone else's summary.

  1. Read the School's Own Pages

    We go straight to the school's program, tuition, fee, catalog and admissions pages.

  2. Record Each Fact With Its Source

    We save every figure with the page it came from and a short, exact quote.

  3. Check Official Sources

    We check business accreditation against the official AACSB, ACBSP and IACBE lists, and school figures against federal data (IPEDS).

  4. Re-Check Independently

    A second pass reads the sources again and confirms or fixes each record. We save the date of that check.

  5. Score and Publish

    The same formula runs on every verified record. We don't adjust anything by hand, and no school can pay for a spot.

159 of 159 programs have an audit record. Each review lists the pages we checked, and when, under Sources.

Accreditation

How Accreditation Is Checked

We trust the accreditor's list, not the school's brochure.

We confirm accreditation program by program on the official AACSB, ACBSP and IACBE lists. We last checked them on October 6, 2026.

It isn't enough for a school to be a member of ACBSP or IACBE, because those two accredit specific programs. The program itself, or a business program at the same level that clearly covers it, has to be on the accreditor's list. If a school says its business programs are accredited and the list shows this program, we show it and link to the list.

If the list shows an accreditor the school doesn't mention, we show that too, because the list is the source. If a school claims accreditation that isn't on the list for this program, we leave it out.

Candidacy doesn't count. Neither does accreditation that only covers associate degrees or other programs, or accreditation whose period has ended. For IACBE, we read the accreditation period on the member page and count it only if today falls inside it.

Accreditation feeds into the score through Credential Alignment. AACSB scores highest, then ACBSP or IACBE, then programs with no confirmed business accreditation. If AACSB also lists Accounting accreditation for the school, the review tells you.

Selection

Which Programs Are Included

We score every program, and you'll see the best at each degree level.

We score every accounting bachelor's and master's program that schools report to the federal government, about 1,560 in all. Each one gets the same formula, whether it's taught on campus, in a hybrid format or online. You'll see the 100 best bachelor's programs and the 50 best master's programs. Programs that have stopped admitting students are left out.

The bachelor's degrees are accounting majors from a business school, whether a Bachelor of Science, Bachelor of Arts, Bachelor of Business Administration or Bachelor of Science in Business Administration. We leave out programs that only admit second-degree or transfer students.

Each school shows up once at each level. If a school has more than one eligible accounting program at the same level, we list only its highest-scoring one. If two tie, we keep the one that's most plainly an accounting degree with a path to the certified public accountant (CPA) license. General MBAs, associate degrees and doctorates aren't included.

Limits

What the Score Does Not Measure

Completion is a school-wide figure, so every program at one school shares it. Flexibility comes from each program's own page. Graduate Earnings is measured for this field at each school. Track Record shows how many students finish this field each year, not how good the program is. Prices are the published per-credit rate. Fees are noted on each review but aren't scored.

Credential Alignment reflects business accreditation we confirmed on the official AACSB, ACBSP and IACBE lists, plus any exam prep the school mentions. It doesn't tell you whether a program meets your state board of accountancy's rules, since those vary by state.

Frequently Asked Questions

Can a School Pay to Rank Higher?

Does the Score Use What Graduates Earn?

What Happens When a Factor Has No Published Data?

Why Do Only Some Programs on a List Have a Number?

How Often Do the Rankings Change?

Sources

All sources retrieved .