Master of Business Administration - Accounting Concentration
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ACC 5000/7000 | Accounting Theory (3 Credits)
Examines and evaluates the theories underlying the practice of accounting and financial reporting. The conceptual basis of U.S. generally accepted accounting principles (U.S. GAAP) is reviewed within the context of policy setting, the economics of reporting regulation, and in comparison with International Financial Reporting Standards (IFRS). A historical perspective on the evolution of the theories is provided as part of the rationale for the treatment of the financial statement elements. The course also addresses contemporary developments including sustainability reporting used ISSB standards, the role of professional ethics under the AICPA Code of Professional Conduct, and the alignment of accounting theory with the CPA Evolution licensure framework.
ACC 5003/7100 | Advanced Financial Accounting and Reporting (3 Credits)
Develops advanced technical mastery of complex financial accounting and reporting topics relevant to multinational and specialized reporting environments, including business combinations and consolidations, foreign currency translation and hedging, governmental and not-for-profit accounting, partnership accounting, bankruptcy and reorganization, and SEC reporting. Examines U.S. GAAP, International Financial Reporting Standards (IFRS), and current standard-setting developments at the FASB, GASB, IASB, and SEC. Emphasizes critical evaluation of how financial reports, disclosures, and assumptions capture the underlying economic reality of an organization. Aligned with the CPA Evolution Business Analysis and Reporting (BAR) discipline.
ACC 5400/7400 | Advanced Auditing and Forensic Accounting (3 Credits)
An in-depth exposure and coverage of auditing and forensic accounting topics. Coverage will include examining and assessing the auditor's attest function and its practical application, emphasizing auditing standards (e.g. concepts of independence and professional judgement), auditing methodology and procedures as well as professional and reporting responsibilities. The mechanics of an external audit are covered, including documentation, evaluation of internal controls, and the design and implementation of corroborative substantive tests. Other topics include statistical methods, governmental, internal, and operational auditing, audit management, information systems auditing, and current issues.
ACC 7600 | Accounting Information Systems (3 Credits)Provides an overview of the development, implementation, and evolution of accounting information systems (AIS). Relevant theoretical and applied research are integrated into topical coverage to further provide the conceptual, analytical, and technical knowledge and understanding necessary for accounting professionals to work efficiently and productively in a computer-based information environment. Topics discussed include the impact of technology, control issues, and behavioral aspects of the AIS process, including the relationship between the AIS and the flows of accounting information (both internal and external to business operations) for decision-making. In addition to AIS auditability concerns, other attributes of internal and external auditing, such as professional ethics, evidence gathering and evaluation, risk assessment, and reporting options will be examined.
Master of Business Administration Courses
Module I
BUS 7000 | Organizational Behavior and Theory (3 Credits)
Examines human behavior as it impacts the work organization. Includes theoretical foundations of motivation, group dynamics, leadership, decision-making, satifaction and performance. Cross-listed with HRC 7611 and BUS 5700.
BUS 7200 | Value Systems and Professional Ethics (3 Credits)
Study of personal and corporate value systems and decision making. Investigation of personal beliefs, purposes and attitudes, and their effects on self and others. Examines the ethical dimensions of organizational structures and practices. Cross-listed with HRF 7001 and BUS 5720.
Concentration Course #1
Module II
BUS 7450 | Strategic Marketing (3 Credits)
Covers the identification and selection of marketing opportunities, target markets and design, and implementation and evaluation of marketing programs. Cross-listed with BUS 5745.
BUS 7500 | Managerial Economics (3 Credits)
Application of economic theory to managerial decision-making. Emphasis on both quantitative and qualitative application of microeconomic principles to business analysis. Prerequisite: Students are expected to have completed undergraduate coursework in fundamentals of economics.
BUS 7600 | Managerial Finance (3 Credits)
Application of the theories and tools used in financial decision making. Topics include present value and capital budgeting, financial analysis and forecasting, market efficiency and capital structure. Prerequisite: Students are expected to have completed undergraduate coursework in the fundamentals of account and economics.
BUS 7700 | Management of Information Systems (3 Credits)
Examines the use of computer information systems in business organizations with emphasis on how information technology supports business functions and aids managerial decision-making. Explores current trends and emerging technologies. Cross-listed with BUS 5770.
BUS 7800 | Management Accounting (3 Credits)
Explore use and application of accounting information for planningm control and decision making. Topics include: cost analysis and allocation, budgeting and behavioral aspects of accounting systems. Prerequisite: Students are expected to have completed undergraduate coursework in accounting fundamentals.
Concentration Course #2
Module III
BUS 8500 | Graduate Seminar: Business Policies and Strategies (3 Credits)
Capstone course in which participants develop a major case study of business administration issues, programs and policies in a current organization. Draws from and utilizes concepts, theories and skills developed in previous courses. Prerequisite: Completion of all core courses in the MBA program or approval of advisor.
Concentration Course #3
Concentration Course #4
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