Accounting Concentration Courses
Accounting Theory |
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 financial statement elements.
Advanced Financial Accounting and Reporting |
Analyzes and distinguishes between the reporting requirements of large, generally multinational corporations focusing on foreign currency transactions, segment reporting, and business combinations. Further concentrates on the rational and critical review of economic data presentation and emerging issues in financial accounting and reporting. Prerequisite: ACC 7000 Accounting Theory
Accounting Information Systems |
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.
Advanced Auditing and Forensic Accounting |
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.
Master of Business Administration Courses
Module 1 - Behavioral Courses
Organizational Behavior and Theory |
Examines human behavior as it impacts the work organization. Includes theoretical foundations of motivation, group dynamics, leadership, decision-making, satisfaction and performance.
Value Systems and Professional Ethics |
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.
One course from selected concentration.
Module 2 - Core Courses
Strategic Marketing |
Covers the identification and selection of marketing opportunities, target markets and design, and implementation and evaluation of marketing programs.
Managerial Economics |
Application of economic theory to managerial. Emphasis on both quantitative and qualitative application of microeconomic principles to business analysis.
Managerial Finance |
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.
Management Information Systems |
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.
Management Accounting |
Explore use and application of accounting information for planning, control and decision making. Topics include: cost analysis and allocation, budgeting and behavioral aspects of accounting systems.
One course from selected concentration.
Module 3 - Capstone Courses
Graduate Seminar: Business Policies and Strategy |
Full Degree Catalog
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.
Two courses from selected concentration.