Accounting, like law or medicine, requires regulated certification and licensing, it does not carry quite the same onus on the recruiters that the b-schools do. having said that, if you are shooting for the big 4, you'd better do some informational interviews with these firms to get their opinion on the schools they like to see graduates coming from or where they might prefer to recruit. You have the unique opportunity here to essentially reverse engineer your career. Knowing where you want to end up, work backwards to where you are now and see if you can choose the ideal path. You may be surprised at the willingness you will encounter from these firms when you approach them as a pending graduate student.
As for applying to an MBA program, yes you can certainly do that as an MS student in accounting, but remember that b-schools generally value work experience above all, so you might need to answer why you chose to go straight to b-school instead of working as an accountant and leveraging that degree first.
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