Financial information, which emanates from the accounting process, serves as a universal language in business endeavors. However, this universal business language does not constitute the primary source for decision-making. Non-financial information becomes essential for business practitioners to comprehend the competitive landscape in the era of globalization and free markets. A comprehensive grasp of both financial and non-financial information empowers business actors to make precise decisions. Business decisions carry implications for tax consequences. Taxes represent costs that must be effectively managed by business practitioners. Strategic tax management can serve as a competitive advantage for companies. Such competitive advantages are critical for companies to yield returns on their business investments. The process of attaining competitive edge involves research and development, which shapes learning opportunities for individuals within the organization.
Learning can be acquired through practical business experience and further enhanced via formal educational programs. The Master of Accounting (MAKSI) program at UKWMS aims to enhance the capabilities of students in three key areas: (1) financial reporting practices, (2) business activity attestation and reporting, and (3) comprehensive utilization of financial and non-financial information, all while considering taxes as a cost to support informed business decision-making. Achieving these objectives equips students to become entrepreneurial innovators in their respective fields, thereby contributing to their competitive advantage.