Both, deliberately. You’ll work through real case studies in cost accounting and auditing, and the required experience-focused course puts you in an actual accounting or business environment before you graduate.
Internships with CPA firms and other large businesses let you build your resume before you graduate, so you leave with work you can point to. Students have previously interned at EY, RSM, Eli Lilly, Crowe and Kruggle Lawton. Many sign while they are still in college, then go on to work for these companies as CPAs
This experience leads to public accounting, corporate finance, taxation, auditing, compliance, risk management, financial services, analytics, executive leadership and academia as common paths, along with graduate study in accounting, business, law or related fields. The degree is built to open the CPA track specifically, but it doesn’t require you to take it.