Abstract
Those who pursue an MS degree in accounting or taxation at an AACSB accredited school must fulfill a Common Body of Knowledge (CBOK) requirement in addition to their accounting or tax coursework. The CBOK requirement can double the price of the degree and can lengthen the time the degree takes to complete without adding much in terms of quality to the final degree. This article applies utilitarian ethical theory to this situation and finds that requiring a CBOK is unethical because it is inefficient.
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