The Best Master's in Accounting Programs in Pennsylvania for 2027
Key Points: Best Accounting Master's Programs in Pennsylvania
- University of Pennsylvania ranks #1 in Pennsylvania on a 97.2 Program Score, with a 97% graduation rate.
- Private schools hold most of the places on this list.
- Pennsylvania State University-Main Campus follows at #2 with a 93.2 Program Score.
- Programs analyzed
- 10
- Average graduation rate
- 82%
- Median salary (BLS)
- $94,160
The best master's in accounting in Pennsylvania for 2027 comes down to three numbers: cost, graduation rate, and what happens after you sit for the CPA exam. We analyzed 10 accounting programs across Pennsylvania, from Philadelphia's Ivy League campus to state system schools two hours west, and scored each one on selectivity, outcomes, and price using U.S. Department of Education and Bureau of Labor Statistics data.
Cost is where these programs diverge hardest. In-state tuition among the ranked programs runs from $20,066 to $66,838, a spread of more than $46,000 for what is, in most cases, a single additional year of school. Pennsylvania State University-Main Campus is the cheapest strong-value option on the list at $20,066, backed by an 86% graduation rate and a Program Score of 93.2, second only to the University of Pennsylvania. That is the tradeoff at the center of this ranking: pay Ivy League prices for the highest-scored program, or get a top-three outcome for less than a third of the cost.
Across all 10 accounting programs in Pennsylvania we reviewed, the average graduation rate is 82%, a baseline worth holding every program against. The sections below break down what a Pennsylvania master's in accounting actually costs, how it fits the 150-credit-hour route to CPA licensure, which programs carry AACSB accreditation, and what graduates can expect to earn nationally as accountants and auditors.
The Top Accounting Master's Programs in Pennsylvania at a Glance
Penn leads at 97.2, and York College of Pennsylvania closes the chart at 75.1. Longer bars rank higher.
How the Accounting Master's Programs in Pennsylvania Are Scored
Each Program Score runs from 0 to 100: outcomes count for 44%, selectivity and academics for 38%, and scale and value for 18%, all from federal data. See how the weights work.
The 10 Best Accounting Master's Programs in Pennsylvania, Ranked for 2027
The 10 best Accounting Master's Programs in Pennsylvania, ranked by outcomes.
University of Pennsylvania
Philadelphia, PA · Nonprofit
- Grad rate
- 97%
- Admit rate
- 5%
- Tuition
- Varies by program
University of Pennsylvania's Accounting MBA major requires four course units and its flexible curriculum can include the coursework toward CPA or CMA certification.
- 97% graduation rate
- Program Score 97.2
- 5% admit rate
- Coursework can count toward CPA or CMA
The University of Pennsylvania offers an MBA with an Accounting major through the Wharton School. The page says the major focuses on the user of accounting data, with most courses stressing concepts, procedures and applications so students understand how accounting information is generated and how reliable it is in analysis. Majors choose four course units from options such as Cost Management, Financial Reporting and Business Analysis, Accounting for Mergers, Acquisitions and Complex Financial Structures, Taxes and Business Strategy, and Valuation. The core accounting courses are prerequisites and do not count toward the major. The MBA totals 19 course units, with a 9.5-unit core and 5.5 units of electives. The department says its flexible curriculum lets interested students take the courses needed toward CPA or CMA certification, and that state requirements usually exceed the major minimum, so students should consult the Accounting Department adviser early.
Penn graduates 97% of its students and admits 5% of applicants. The Program Score is 97.2 out of 100, which is the basis of its ranking. The program suits students who want to interpret and use financial data in management, consulting or finance roles, and those who intend to pursue CPA coursework alongside the MBA and can plan their electives with an adviser.
Pennsylvania State University
University Park, PA · Public
- Grad rate
- 86%
- Admit rate
- 61%
- Tuition
- Varies by program
Pennsylvania State University's Smeal offers two routes to the 150 credit hours needed for CPA licensure, including a One-Year Master of Accounting that ends in August.
- 86% graduation rate
- Program Score 93.2
- Integrated 5-year track
- One-year MAcc option
Pennsylvania State University's Smeal College of Business offers a master's degree in accounting built around the 150 credit hours most states, including Pennsylvania, require for CPA licensure. There are two options for that requirement. The Integrated MAcc is for Smeal accounting majors, who apply early in the spring of their second year, start the master's coursework in the fall of the third year and graduate by May of the fifth year with both a bachelor's and a master's degree in accounting. The One-Year Master of Accounting is for students who already hold a bachelor's degree from Penn State or elsewhere, and the earliest application is in the fall of the undergraduate fourth year. It runs fall, spring and summer and ends with the degree in August. The page says MAcc students intern with firms including Deloitte, EY, KPMG and PwC.
Federal data shows an 86% graduation rate and a 61% admit rate at Penn State's main campus. The Program Score of 93.2 out of 100 is the basis of its ranking. The program fits students who want to reach the CPA credit requirement in one extra year, whether they are already Smeal accounting majors or have finished an undergraduate degree elsewhere.
Villanova University
Villanova, PA · Nonprofit
- Grad rate
- 92%
- Admit rate
- 27%
- Tuition
- Varies by program
Villanova University's Master of Accounting with Data Analytics is a 30-credit-hour, two-semester full-time program with a dedicated course on generative and agentic AI in accounting.
- 92% graduation rate
- Program Score 92
- 30 credit hours
- Two semesters, full time
Villanova University offers a Master of Accounting with Data Analytics (MAC) that combines accounting with AI and data analytics, valuation, risk, tax, fraud and qualitative skills. The program is 30 credit hours, taught in person and full time over two semesters, with starts in fall or spring. The school describes it as STEM-designated. Coursework is aligned with CPA exam topics, and students get discounted Becker CPA Exam Review materials. A dedicated course applies generative and agentic AI in accounting, with further AI activities in other courses. Villanova says it has partnered with KPMG's Master of Accounting with Data Analytics program since 2016, and it points to industry connections at the Big 4 firms. Some students, especially those with incoming AP credit, can combine bachelor's and master's study to reach the 150 credit hours for the CPA sooner.
The Program Score of 92 out of 100 is the basis of this program's ranking. Villanova graduates 92% of its students and admits 27% of applicants, so entry is selective. The format fits full-time students who want a short, in-person route to CPA eligibility with a data and AI emphasis, and less so working professionals who need evenings or online study.
University of Pittsburgh-Pittsburgh
Pittsburgh, PA · Public
- Grad rate
- 85%
- Admit rate
- 58%
- Tuition
- Varies by program
A 30-credit full-time MAcc that most students finish in two semesters, with a page-reported full-time placement rate above 95%.
- 85% graduation rate
- Program Score 87.6
- 30-credit, two-semester format
- STEM accounting and analytics option
The Master of Science in Accounting at the University of Pittsburgh is a full-time, 30-credit degree offered through the Joseph M. Katz Graduate School of Business. The school says most students finish in two semesters, starting in August and graduating in April, with an optional summer internship for credit. The redesigned curriculum needs only two prerequisite courses, so students without an accounting undergraduate degree can enter, and international students with limited U.S. accounting backgrounds follow the same two-semester path.
Pitt reports that the curriculum is aligned with the CPA exam content areas and that graduates see a full-time placement rate of over 95%. Electives include accounting data analytics, Python and R programming, and AI for business, and a STEM-designated combined plan with business analytics is available. Federal data shows an 85% graduation rate at the university and a 58% admit rate. The program holds a Program Score of 87.6 out of 100, the basis of its ranking. It suits career switchers and recent graduates who want a short, full-time route into public accounting, corporate or government roles.
Drexel University
Philadelphia, PA · Nonprofit
- Grad rate
- 78%
- Admit rate
- 79%
- Tuition
- Varies by program
Drexel University's STEM-designated MS in Accounting is a 45-credit program that can be finished in 12 months full-time in Philadelphia.
- 78% graduation rate
- Program Score 84.9
- 45-credit, STEM-designated degree
- 12-month full-time option
Drexel University's LeBow's Master of Science in Accounting is a STEM-designated, 45-credit program that combines accounting skills, data analytics and business acumen. The school says the full-time format on the University City Campus in Philadelphia can be completed in 12 months. The curriculum has three core areas: accountancy, analytics and technology, and business acumen. Students choose among three concentrations: Business Analysis, Planning and Reporting; Tax Analysis and Planning; and Accounting Information Systems and Controls. The program is designed to prepare graduates for the Certified Public Accountant and Certified Management Accountant credentials, and it includes experiential learning tied to the experience those exams require. The school says it was developed with feedback from global accounting firms and alumni. Admission is a holistic review that considers academic history and professional experience, and applicants need a bachelor's degree in accounting or one with specified prerequisite courses.
Federal data show a 78% graduation rate at Drexel and a 79% admit rate. The program has a Program Score of 84.9 out of 100, which is the basis of its ranking. It fits career changers and recent graduates who want a one-year route to advanced accounting credentials, particularly those drawn to tax or accounting information systems.
Grove City College
Grove City, PA · Nonprofit · online option
- Grad rate
- 83%
- Admit rate
- 72%
- Tuition
- Varies by program
Grove City College's online 30-credit MAcc offers six-credit certification tracks in tax, information systems and controls, or business analysis and reporting.
- 83% graduation rate
- Program Score 82.9
- 30-credit online format
- Tax, systems and analysis tracks
Grove City College offers a 30-credit online M.S. in Accounting (MAcc) for working accountants, recent graduates and professionals entering the field. The coursework covers current accounting topics, forensic and fraud accounting, and financial statement analysis. Students can choose a certification track of two courses, or six credits, aligned with the evolving CPA exam: tax compliance and reporting, information systems and controls, or business analysis and reporting. Each track can stand alone as a certification. The program prepares students for the CPA, CMA and CFE exams, according to the school. Full-time and part-time options exist, and a plus-one option lets Grove City undergraduates finish prerequisites first and earn the master's in one year. An online bridge program covers missing prerequisites.
Grove City has an 83% graduation rate and a 72% admit rate. The program's Program Score is 82.9 out of 100, which is the basis of its ranking. It fits students who already hold accounting foundations in principles, intermediate accounting and auditing, and who want a flexible online path toward licensure or a specialty in tax or systems. The bridge program and plus-one pathway make it workable for career changers and current Grove City students alike.
University of Scranton
Scranton, PA · Nonprofit
- Grad rate
- 80%
- Admit rate
- 81%
- Tuition
- Varies by program
A 30-credit MAcc offered fully online or on campus, finishable in 12 to 18 months, with Forensic Accounting and Accounting Analytics specializations.
- 80% graduation rate
- Program Score 79
- Online or on campus, 12 to 18 months
- Forensic and analytics specializations
The Master of Accountancy at the University of Scranton can be taken 100% online or on campus, part time, in as few as 12 to 18 months. It totals 30 credits, delivered in two seven-week sessions each fall, spring and summer. Students choose between two specializations, Forensic Accounting and Accounting Analytics. A bridge program with three courses prepares students holding a non-accounting bachelor's degree, and those students typically finish in 18 to 22 months. The school reports AACSB accreditation and says no GRE or GMAT, work experience or application fee is required.
The curriculum covers auditing and assurance, accounting ethics and regulations, tax planning and compliance, and managerial and cost accounting, and a Professional Alumni Council of practicing CPAs informs its updates. Students also get access to discounted CPA exam preparation through a UWorld partnership. Federal data shows an 80% graduation rate and an 81% admit rate at the university. The program has a Program Score of 79 out of 100, which is the basis of its ranking. It fits working professionals and career changers who want a flexible, CPA-oriented graduate degree.
Pennsylvania State University-Penn State Great Valley
Malvern, PA · Public
- Grad rate
- Graduate only
- Admit rate
- Graduate only
- Tuition
- Varies by program
Pennsylvania State University-Penn State Great Valley delivers its Master of Professional Accounting in a low-residency format, with 30 credits and one in-person day per semester.
- Program Score 78.2
- 30-credit degree
- Low-residency format
- No GMAT or GRE required
Pennsylvania State University-Penn State Great Valley offers a Master of Professional Accounting that the school describes as AACSB accredited and designed to satisfy the additional credit hours and coursework needed for CPA licensure. The degree is 30 credits: 18 core, 9 elective and 3 capstone. Delivery is low-residency, with synchronous and asynchronous remote classes in seven-week sessions and one in-person, one-day residency per semester. Part-time students can finish in as little as two years, and full-time students in 12 to 18 months. GMAT and GRE scores are not required. Electives include data analytics in the accounting profession, forensic accounting and data visualization, and the capstone uses current case studies in investigative, consulting and forensic accounting. Career changers can start with graduate certificates in financial accounting and management accounting and transfer that coursework into the degree after earning a B or better in each course.
The federal data set does not report a graduation rate or admit rate for this program, so those figures are left out here. The Program Score of 78.2 out of 100 is the basis of its ranking. The program fits working professionals and career changers who want the CPA coursework without relocating, though the page notes that international applicants needing a student visa should check the instruction mode, since the program is more than 50 percent online.
Duquesne University
Pittsburgh, PA · Nonprofit
- Grad rate
- 77%
- Admit rate
- 84%
- Tuition
- Varies by program
Duquesne University's 30-credit Master of Science in Accountancy can be finished in one year with day and evening courses or in two years with evenings only.
- 77% graduation rate
- Program Score 77.5
- 30 credit hours
- One- or two-year pacing
Duquesne University offers a Master of Science in Accountancy through its Palumbo-Donahue School of Business, built around ethical leadership. The page says the program is accredited by AACSB International and endorsed by the Institute of Internal Auditors. It requires 30 credit hours and runs from two to five semesters. The program starts in the fall and can be completed in one year with daytime and evening courses or in two years with evening courses only, which suits working professionals near downtown Pittsburgh. The modality is listed as online, in person or hybrid. The curriculum rests on small classes, hands-on learning, ethical problem-solving and individualized attention from faculty and mentors, with courses in areas such as forensic accounting, auditing, financial reporting and information systems.
Federal data show a 77% graduation rate at Duquesne and an 84% admit rate. The program has a Program Score of 77.5 out of 100, which is the basis of its ranking. It fits working accountants and recent graduates who want flexible scheduling and an audit and ethics emphasis.
York College of Pennsylvania
York, PA · Nonprofit · online option
- Grad rate
- 64%
- Admit rate
- 74%
- Tuition
- Varies by program
York College's online Master of Accounting in Fraud and Forensics is a 30-credit program that prepares students for the CPA, CFE and Cr.FA credentials.
- 64% graduation rate
- Program Score 75.1
- 30-credit online MAcc
- Fraud and forensics focus
York College of Pennsylvania offers an online Master of Accounting in Fraud and Forensics (MAcc), a 30-credit-hour program delivered through a mix of synchronous and asynchronous virtual courses, with an estimated completion time of one to two years. The page says the new version enrolls for Fall 2026. Core courses include Corporate Fraud, Legal Foundations of Forensic Accounting, Accounting Information Systems, Fraud and Forensics, and Advanced Auditing, with electives completing the credits. The degree is positioned to help students prepare for the Certified Public Accountant, Certified Fraud Examiner and Certified Forensic Accountant credentials. Applicants with an undergraduate degree outside accounting must complete background coursework first, and admission requires official transcripts and a graduate application.
Federal data show a 64% graduation rate and a 74% admit rate. The program holds a Program Score of 75.1 out of 100, which is the basis of its ranking. It fits current accountants who want a forensic specialty, career changers willing to complete prerequisite courses, and anyone using a master's degree to meet CPA exam education requirements while studying online.
Graduation Rates at the Ranked Accounting Master's Programs in Pennsylvania
The median school on this list graduates 83% of its students. The highest rates belong to University of Pennsylvania (97%) and Villanova University (92%). The school with the highest rate is also ranked #1.
- #1 University of Pennsylvania97% graduation rate
- #3 Villanova University92% graduation rate
- #2 Pennsylvania State University-Main Campus86% graduation rate
Institution-wide graduation rates reported to IPEDS. They describe the whole school, not this program alone.
How Selective Are the Accounting Master's Programs in Pennsylvania?
On this list, 2 schools admit fewer than half of applicants, the most selective being University of Pennsylvania at 5%.
- #1 University of Pennsylvania5% admitted
- #3 Villanova University27% admitted
- #4 University of Pittsburgh-Pittsburgh Campus58% admitted
Institution-wide admit rates for first-time applicants, reported to IPEDS. Open-admission schools do not report one.
Public and Private Accounting Master's Programs in Pennsylvania
This list holds 3 public and 7 private nonprofit schools. Their median Program Scores: 87.6 public and 82.9 private nonprofit.
Control (public, private nonprofit, for-profit) as reported to IPEDS. Public schools usually charge residents less; private schools charge everyone the same rate.
Where the Accounting Master's Programs in Pennsylvania Are
The 10 ranked schools are spread across 8 cities. Philadelphia (2) and Pittsburgh (2) are the only ones with more than one ranked school.
Main campus city as reported to IPEDS.
Campus Size Across the Accounting Master's Programs in Pennsylvania
Enrollment on this list runs from 212 at Pennsylvania State University-Penn State Great Valley to 50,737 at Pennsylvania State University-Main Campus. Of the 10, 4 enroll 20,000 students or more and 4 enroll fewer than 5,000.
Total institution enrollment reported to IPEDS, all levels and programs.
What Graduates of the Accounting Master's Programs in Pennsylvania Earn
| Rank | School | Median earnings, 4 years outEarnings, 4 yrs |
|---|---|---|
| #2 | Pennsylvania State University-Main CampusPennsylvania State | $110,498 |
| #3 | Villanova UniversityVillanova | $104,120 |
| #4 | University of Pittsburgh-Pittsburgh CampusPittsburgh | $88,958 |
| #7 | University of ScrantonScranton | $92,322 |
| #8 | Pennsylvania State University-Penn State Great ValleyPenn State Great Valley | $110,498 |
| #9 | Duquesne UniversityDuquesne | $91,105 |
Graduates of Pennsylvania State earn the most four years after finishing, a median of $110,498; the lowest figure here is $88,958 at Pittsburgh.
Pennsylvania State leads on both counts: the top rank among these schools and the highest graduate pay.
College Scorecard, October 2026 release. Earnings cover each school's programs in this field at this degree level.
What a Master's in Accounting Costs in Pennsylvania
Cost is the first filter for most applicants comparing accounting programs, and Pennsylvania's spread is wide. In-state tuition across the 10 ranked programs runs from $20,066 at Pennsylvania State University-Main Campus to $66,838 at Villanova University, a difference of $46,772. Three public options, Penn State Main Campus ($20,066), the University of Pittsburgh ($20,556), and Penn State Great Valley, sit far below the six private nonprofit schools on the list, which range from Grove City College's $21,700 to Villanova's $66,838.
Do the math against outcomes and the picture sharpens. Penn State Main Campus charges $20,066 for an 86% graduation rate and a 93.2 Program Score, the second-highest score in the state. Villanova charges $66,838, more than triple that, for a 92% graduation rate and a 92.0 score, a lower score at more than three times the price. The University of Pennsylvania is the outlier that justifies its cost: $60,920 in tuition against a 97% graduation rate and the top score in Pennsylvania, 97.2.
Weigh tuition against the $94,160 national median salary for accountants and auditors, per BLS wage data, and the payback period changes by school. At $20,066, Penn State Main Campus tuition equals roughly 2.6 months of that national median salary. At $66,838, Villanova's tuition equals nearly 8.5 months of it. Neither number accounts for financial aid, assistantships, or in-state versus out-of-state status, but the gap is the clearest cost signal among these ten schools.
How to Become a CPA in Pennsylvania
Act 27 of 2025 took effect June 30, 2025: a Pennsylvania bachelor's plus two years of experience now qualifies for a license alongside 150 hours with one year. The experience must fall within the 60 months before applying.
| Education | Experience | Status |
|---|---|---|
| Bachelor's with an accounting concentration | 2 years | Available since June 2025 |
| 150 semester hours | 1 year | Available |
To sit for the exam: a bachelor's degree or at least 120 semester credits, with the accounting and business content the board sets. Every route also requires passing all four sections of the Uniform CPA Examination.
A master's from this list usually takes a candidate past the 150 semester hours of Pennsylvania's one-year route; the count covers every college credit, undergraduate included. It is no longer the only way in, though: a bachelor's and two years of experience now reaches the same license.
Checked against the Pennsylvania State Board of Accountancy and the law behind it in October 2026. These rules are changing state by state, so confirm them with the board before you plan a course schedule around them.
Why Accreditation Separates Strong Master's in Accounting Programs From the Rest
Accreditation is the fastest way to separate strong programs from ones coasting on name recognition. AACSB accreditation, held by a minority of business schools nationally, signals that a program's faculty, curriculum, and outcomes were independently reviewed against a common standard; ACBSP accreditation covers a separate, larger tier of business programs with its own review process. Neither accreditation body publishes a school-by-school seal here, so confirm current status directly on AACSB's site before applying.
For CPA-track students, accreditation is not optional in practice. Many state boards, and many employers doing early recruiting, use accreditation as a first screen before they even look at a transcript. Among the accounting programs in this ranking, the highest-scored options, Penn, Penn State Main Campus, Villanova, and Pitt, are the kind of large, established business schools that typically carry AACSB accreditation; applicants should still verify each program's specific status rather than assume it from institutional reputation alone.
Accreditation does not replace the other numbers in this ranking, it complements them. A school can be accredited and still post a 64% graduation rate, as York College of Pennsylvania does. Treat accreditation as a floor, not a ceiling, when narrowing a list of accounting programs.
What Sets Pennsylvania's Top Accounting Programs Apart
The University of Pennsylvania leads every accounting program in the state on this ranking, with a 97.2 Program Score built on a 97% graduation rate, the highest of any school analyzed, at $60,920 in tuition. Pennsylvania State University-Main Campus is second at 93.2, pairing an 86% graduation rate with tuition of just $20,066, the widest gap between rank and price on the list.
Villanova University holds third at a 92.0 score and 92% graduation rate, but at $66,838 it is the most expensive of the 10 accounting programs ranked, more than $5,900 above Penn's tuition despite a lower score. The University of Pittsburgh rounds out the top four at 87.6, with an 85% graduation rate and $20,556 tuition, the second-cheapest option among the top-ranked schools.
Below the top four, the field separates on cost more than outcome. Drexel University scores 84.9 with a 78% graduation rate at $60,042, Grove City College scores 82.9 with an 83% graduation rate at just $21,700, and the University of Scranton scores 79.0 with an 80% graduation rate at $53,208. Grove City's combination of low tuition and an 83% graduation rate makes it the sharpest value outside the two public flagships.
At the bottom of the ranking, Duquesne University scores 77.5 with a 77% graduation rate at $48,986, and York College of Pennsylvania scores 75.1 with a 64% graduation rate at $23,000, the lowest completion rate of any school on this list despite modest tuition. Pennsylvania State University-Penn State Great Valley scores 78.2 but reports no graduation rate in available IPEDS data, a gap worth asking the program to clarify directly.
Online and Accelerated Master's in Accounting Programs in Pennsylvania
Not every one of these accounting programs is built the same way. Pennsylvania State University-Penn State Great Valley, ranked eighth with a 78.2 score, operates as a satellite campus focused on working professionals in the Philadelphia suburbs, a format built around evening and hybrid scheduling rather than a traditional two-year residential cohort.
Larger private schools, including Drexel and Villanova, are positioned to serve working students through part-time and online-accessible formats common at research universities their size, though applicants should confirm current delivery formats and accelerated timelines directly with each program, since course formats change by academic year and are not part of the IPEDS fields this ranking scores.
The tradeoff with an accelerated or online path is the same one that shows up everywhere else in this ranking: speed and flexibility against cost and completion. A shorter timeline can mean less foregone salary while studying, but it does not change the 150-credit-hour route Pennsylvania offers toward CPA licensure, and it is worth confirming a program's completion rate before assuming an accelerated format is also a faster path to a license.
- #6 Grove City CollegeGrove City, PA
- #10 York College of PennsylvaniaYork, PA
Based on each school reporting distance-education offerings to IPEDS. Whether this specific degree is fully online varies, so confirm the format with the school.
Master's in Accounting Programs, Salary, and Job Outlook in Pennsylvania
Graduates of accounting programs in Pennsylvania enter a field with a $94,160 national median annual salary for accountants and auditors, according to BLS wage data current as of the latest reporting period. That figure is a national field median, not a Pennsylvania-specific or school-specific number, and it applies the same whether a graduate finished at Penn or at a public option like Pitt.
The BLS Occupational Outlook for accountants and auditors covers the credentialing path this ranking is built around: a bachelor's degree is the typical entry point, but the 150-credit-hour route leads many CPA-track candidates to a fifth year of school, which is exactly what a MAcc from one of these schools provides.
A CPA credential, not just a MAcc diploma, is what tends to move a graduate's earnings above the field median over a career, since licensure itself signals a level of technical competency employers screen for. Choosing among Pennsylvania's accounting programs on graduation rate and cost, not on the degree title alone, is the more decision-relevant filter, since the national salary figure holds regardless of which accredited program a graduate completes.