An accounting specialist plays an important role in a corporate accounting department or large organization. When an organization grows to the point of needing several accounting professionals or an entire accounting department, specialized tasks relative to the company's accounting systems are delegated to individual accounting professionals. For example, a person with a graduate degree in accounting might head the accounting department while employees with associates and bachelor degrees take on individualized tasks such as accounts payable, reconciling financial statements, or handling entries into the company's accounting software. Accounting specialist programs seek to prepare students in select areas of accounting for just such companies.

Accounting specialist programs vary from school to school, depending in the degree program chosen as well as local market demands. Junior colleges, trade and technical schools, and associate degree programs offer students the ability to gain a basic understanding of accounting principles. However, many of these schools offer accounting specialist programs to prepare students for specific job roles in a large accounting firm or department. For example, a program might cover the basics of accounting but focus primarily on accounts receivable and accounts payable. Students who complete such a program can start their accounting careers while continuing their education.

In addition to junior colleges and technical schools, many universities also offer accounting specialist programs. However, these are often bachelor degree programs with a specialized concentration on a particular area of accounting such as managerial or cost accounting, tax preparation, or other niche job roles. In many cases, students can obtain starter accounting careers as bookkeepers or accounting clerks while continuing these studies. This provides the opportunity to immediately begin applying concepts learned in class to the real world. For students eager to start their accounting careers, a job as an accounting specialist working only in one particular area of accounting while working towards a degree is the ideal start.

Other students choose accounting specialist programs simply as a way of learning a trade quickly. By spending only two years studying for an associate degree or earning a certificate in a particular area of accounting, they are able to enter the job market quicker. For some individuals, simply having a marketable job skill is their only reason for pursuing a higher education. Rather than preparing for a career, these students often simply need a job. As such, a shorter, less career-driven educational program such as a certificate or associates degree is a better option in those situations.