Management Courses

Program | Faculty | Master's | Doctoral | Courses

All courses carry 3 credits unless otherwise specified.

514 Computer Auditing and Control

Those auditing techniques applicable to computer-based information systems. Techniques emphasized: integrated test facilities, snapshots, and generalized audit programs. Prerequisite: Acctg 311 or 312, or equivalent.

521 Financial Reporting I

A conceptual framework for accounting for a firm's reported assets. Focus on the nature of assets and issues regarding their recognition, measurement, and disclosure. Assets covered are cash, receivables, inventory, plant and equipment, intangibles, and investments in equity securities. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices.

522 Financial Reporting II

Continuation of Acctg 521. A conceptual framework for accounting for a firm's reported liabilities. Focus on the nature of liabilities, and issues regarding their recognition, measurement, and disclosure. Liabilities covered include bonds, leases, pensions, other postretirement benefits, and current and deferred income taxes. Also, accounting for stockholders' equity, earnings per share measures, and statement of cash flows. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: SOM 521 or equivalent.

523 Financial Reporting III

The third course in the financial accounting sequence, providing a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting. Prerequisite: SOM 522 or equivalent.

541 Auditing

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SOM 522 or equivalent.

572 Advanced Federal Tax Procedures

Concentration on the federal income taxation of corporations, partnerships, estates and trusts, gifts and estate taxes. Prerequisite: Acctg 371 or equivalent.

582 International Accounting

Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: Acctg 322 or equivalent.

583 Law for Accountants

A broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. Prerequisite: Mgt 260 or consent of instructor.

591I Object Oriented Problem Solving for Business with Visual Basic

All standard features of Visual Basic as they relate to the business environment, including object oriented programming and database access.

597G Internet Business and Design

Hands-on design and develoment of Internet business, including work with area companies. Topics include Web site design, Internet strategies, process design, on-line customer services, Web marketing, payment, systems, securities, and related managerial and technical issues.

603 Legal Aspects of Commercial Transactions

Basic substantive law of commercial transactions. Legal topics include contract law, agency and corporate law, and government influence on business under the Uniform Commercial Code. Recent developments in law emphasized.

630 Accounting for Decision Making and Reporting I

Introduction to core concepts of managerial and financial accounting. Includes cost behavior, cost-volume-profit analysis, product costing, standard costs and control, differential cost analysis, and construction, interpretation, and analysis of external financial reports.

631 Accounting for Decision Making and Reporting II

Builds on core concepts introduced in SOM 630. Includes cost estimation techniques, cost management, transfer pricing and evaluation of decentralized operations, debt and equity financing, intercorporate investments, pensions, leases, and international operations.

632 Computer and Information Systems

Current topics concerning the management of information technology. Information systems analysis, design, implementation and evaluation using M.S. Access as a tool.

640 Financial Analysis and Decisions

Basic concepts, principles, and practices involved in financing businesses and in maintaining efficient operation of the firm. Framework for analyzing savings-investment and other financial decisions. Both theory and techniques applicable to financial problem solving.

641 Financial Management

Internal financial problems of firms: capital budgeting, cost of capital, dividend policy, rate of return, and financial aspects of growth. Readings and cases. Prerequisite: SOM 640.

644 Managerial Economics

Microeconomic analysis and application to business decisions: cost and profit analysis; demand and pricing; investment analysis and capital budgeting; and economic forecasting.

650 Business Data Analysis

Statistical methods employed in collection, analysis, and interpretation of data. Business applications of sampling, analysis of variance, experimental design, regression analysis, and forecasting models.

660 Marketing Management

Marketing concepts of planning, organization, control, and decision making from viewpoint of the business executive. Stress on tools available for analysis and control of marketing activities.

670 Production Operations Management

Analysis of production problems and solution techniques. Work-flow processes, technology of materials and equipment, and control of availability, quality, cost, and price of products and resources.

680 Organizational Behavior and Theory

Addresses questions of organization design and human behavior. Presents perspectives for understanding and analyzing processes of managing complex organizations and the interpersonal dynamics within them. Credit, 4.

689 Organizational Planning and Strategy

Capstone course requiring application of knowledge, theories, and techniques derived from previous courses, using integrative cases and empirical observations to formulate improved policies and plans. Restricted to final semester or by consent of instructor. Prerequisites: SOM 630, 640, 644, 650, 680.

731 Advanced Managerial Accounting

A conceptual and analytical approach to the use of cost and revenue estimates in the planning and control of manufacturing and service firms; statistical estimation of cost and revenue behavior; transfer pricing and performance measurement in decentralized organizations. Prerequisite: introductory coursework in management accounting, management economics, and statistical analysis.

733 Accounting Information Systems

Accounting systems and their relationship to other business information systems. Graduate accounting status or consent of instructor required.

734 Accounting Theory

Constructing frameworks to understand the roles that financial reporting and accounting institutions play in a broad economic context. Prerequisite: graduate status or consent of instructor.

736 Taxes and Business Decisions

A conceptual overview of federal tax laws, focusing on the broad structure of the income tax law and how that law relates to many business investment and personal activities. Includes basic tax policy issues and the many social and political implications of our current tax system.

738 Federal Income Taxation of Corpora-tions, Partnerships, Limited Liability Companies and Their Owners

Integrated examination of the three dif-ferent tax regimes that apply to C Corporations, S Corporations and Partnerships and Limited Liability Companies. Comparison of the three regimes on an ongoing basis, with the aim of fostering the ability to compare the tax consequences of all three regimes and determine which is best under a particular set of facts and circumstances.

740 Money, Capital, Markets and Institutions

Impact of financial intermediaries on U.S. capital and money markets. Analysis of market efficiency, structure and performance, and role of monetary, fiscal, and debt-management policy. Prerequisite: SOM 640.

741 Investments

Development of general theory of investment management and its application to individual and institutional investors; computer portfolio management. Prerequisite: SOM 640.

742 Growth, Mergers, and Acquisitions

Analysis of financial problems and im-plications of corporate growth. Mergers and acquisitions as instruments for achieving growth. Text and cases. Prerequisite: SOM 641.

743 International Finance

Introduction to foreign money and capital markets and international financial institutions: financial planning for corporations with overseas operations; analysis of sources and uses of corporate funds abroad; criteria for choice among alternative foreign investments. Text/case approach. Prerequisite: SOM 640.

745 Financial Models

Analytical approach to financial management. Emphasis on theoretical topics of financial decision making. Through use of mathematical, statistical, and computer simulation methods, various financial decision making models are made. Prerequisites: SOM 640.

746 Portfolio Theory

Factors affecting investment values of securities, and methods used in their analysis. Prerequisite: SOM 741.

747 Theory of Financial Markets

In-depth study of portfolio analysis and stochastic processes in security markets. Emphasis on quantitative solution techniques and testing procedures. Prerequisite: SOM 640.

749 Seminar in Finance

Seminar in current issues and developments in corporation finance, investments, and financial institutions and markets; emphasis on application of analytical techniques and decision models. Advanced graduate standing in finance or consent of instructor required.

751 Management Science Applications in Business

Application of probability theory (discrete and continuous), stochastic process, linear, quadratic and dynamic programming, waiting lines, sequencing, and computer simulation models to selected problems in management science. Prerequisite: SOM 632.

752 Deterministic Models in Management Science

Introduction to deterministic models and techniques relevant to business problems. Topics include Kuhn-Tucker theory, mathematical programming, difference equations and discrete and continuous maximum principles. Consent of instructor required.

753 Probabilistic Models in Management Science

Introduction to probabilistic models and statistical techniques relevant to business problems. Consent of instructor required.

758 Management Science in Planning and Control

Application of management science to problems of design testing and evaluation of facilities usage, manpower organization, and information procedures actually employed by business firms or government agencies. Advanced graduate standing in management science or consent of instructor required.

761 Consumer Behavior

Social, psychological, and economic roles of consumer in decision making and market behavior. External and internal determinants of buyer behavior.

762 Research Methods in Marketing

Applicability and utilization of quantitative research techniques to marketing problems and processes. Prerequisites: SOM 650 and 660.

764 International Marketing Management

Impact of political, social, economic and cultural forces of divergent societies upon managerial decision-making process in international marketing operations. Problems associated with design of marketing strategy. Prerequisite: SOM 660.

765 Product Management

Analytical, decision-making, and planning tasks of marketing and product management in competitive environments. Includes formulation of product-market strategies, new product development, product-line deletions, and formulation of marketing plans and budgets. Prerequisite: SOM 660.

767 Management of Marketing Communications

Development of effective marketing communication strategies based on understanding of characteristics of audiences. Integration of conceptual material from communication theory as applied to advertising and other promotional problems. Prerequisite: SOM 660.

769 Advanced Topics in Marketing

Seminar in current issues and developments in field of marketing, including trends in public policy, new research applications, and techniques for formulating marketing strategies. Advanced graduate standing in marketing or consent of instructor required.

770 Human Resource Management

Overview of personnel management theory and practice in organizations. Job definition; recruitment, selection, separation; training; health and safety; compensation; EEO issues.

772 Compensation Administration

Direct and indirect compensation; wage and salary criteria, policy, and methods; performance appraisal systems; incentive and nonincentive systems; payment methods for managers and professionals.

778 Advanced Topics in Personnel Management

Three-module seminar covering: A. Compensation and Benefits, 1st 3rd of semester; B. Performance Evaluation, 2nd 3rd; and C. Training and Development, final 3rd. Any or all modules may be taken.

782 Organization Development

Role of organization development consultant and cycle of events involved in assisting clients. Emphasizes development of skills in problem diagnosis, formulation of solutions, and managing organizational change. Prerequisite: SOM 680.

783 Business and Its Environment

Relationship between business firms and various environments in which they operate; examines environmental impact of business decisions, issues related to social accountability of firms, and effects of governmental regulations. Advanced graduate standing or consent of instructor required.

791A Interpersonal Skills for Managers

Focuses on increasing awareness of and developing interpersonal skills. Emphasizes leadership, listening, assertiveness, negotiating, teamwork, and other skills. Prerequisite: SOM 680.

797L Leadership and Beyond

An overview of different perspectives and approaches to leadership practice. Goes beyond traditional leadership practices to examine empowering leadership approaches and contemporary leadership challenges. Prerequisite: SOM 680.

801 Philosophical Foundations in Business Administration

Conceptual foundations of business administration in context of social and economic philosophy. Corporate objectives and goal models, theories of organization, and social responsibilities of corporate management.

802 Foundations of Organization and Management Studies

Examines classic and contemporary texts in management commonly considered pioneering works. Participants read and critically evaluate the books to gain understanding of their importance in shaping the organization studies field. Prerequisite: consent of instructor.

803 Theory and Research in Organizational Behavior

Theories and empirical applications of organizational behavior in contemporary research. Topics include motivations, organizational justice, attitudes, leadership, and groups. Participants critically analyze and research theoretical articles on current issues. Focus on building knowledge and research skills.

804 Research Methods I

Introduction to basic issues in research design; emphasis on methods allowing inference of cause-and-effect relationships.

805 Multivariate Methods for Business Research

Techniques of multivariate statistical an-alysis as applied to business research. Discriminant analysis, canonical correlation, multivariate analysis of variance and covariance, factor analysis, cluster analysis.

811 Business History

American business institutions as evolved through time. Impact of social and economic processes on their development and operations.

812 Jurisprudence and Business

Social-scientific and philosophical theories of law; systems, functions, processes and limits of law, applications to the business organization in its external and internal affairs.

815 International Aspects of Business Administration

Basis of international division of labor, history of international business policy, and cultural differences affecting management of international business enterprises.

821, 822 Management Science I, II

Selected topics of current significance in mathematical, statistical, computer, and behavioral approaches to management and administration. Either semester may be elected independently. Credit, 3-6.

823 Mathematical Programming

Application of linear, quadratic, integer, and dynamic programming models and algorithms in pricing and resource allocation by firms; sensitivity analysis and parametric programming.

824 Decision Models in Business Administration

Application of probability theory and selected topics in mathematics to stochastic and deterministic managerial decision models.

825 Seminar in Management Science

Presentation of journal reports on business topics utilizing a quantitative approach.

831 Long-Range Business Planning

Advanced and intensive study of long-range planning practices in business firms. Emphasis on planning process in relation to other managerial processes on most recent methods of reducing risk and uncertainty in long-term planning strategies.

832 Dynamics of Corporate Organization

Changes in corporate organization as ad-aptive responses to challenges and constraints imposed upon the corporation by variations in endogenous and exogenous factors.

833 Organization and Administrative Theory

Examines research and scholarly approaches to organization theory by investigating both the concept 'organization' and the concept 'theory'. Presents such perspectives as decision theory, structural contingency theory, institutional theory, transaction cost economics, and network theory.

834 Management Systems: Theory, Analysis and Design

Review of systems with stress on normative behavioral systems. Designing, implementing, operating, maintaining, and controlling such systems. Organization viewed as a total system. Each student designs behavioral system as class project.

841 Management Information Theory

Theories and applications of management information system in context of total servomechanism system concept. Generation, organization, transformation, dissemination, codification, discrimination, and economics of information.

842 Management Control Systems

Function of total systems theory; provides direction in attaining planned objectives of the system. Various theories of control and measurement in relation to organization resources and information requirements.

851 Theory and Science in Marketing

The state of marketing knowledge; content and validity of marketing thought, theories, and other substantive and methodological contributions to development of marketing science.

852 Behavioral and Social Science Issues in Marketing

Materials from behavioral and social sciences used to expand understanding of marketing phenomena.

861 Advanced Accounting Theory I

Origin, development, and current status of financial accounting theory. Existing literature.

862 Advanced Accounting Theory II

Origin, development, and current status of managerial accounting theory. Existing literature.

871 Micro Theory of Finance

Optimum financial policies and decisions of nonfinancial firms. Theory of competition and optimum asset management of financial firms.

872 Financial Intermediaries and Markets

Financial intermediaries and financial markets and development of theory of financial intermediation as it relates to growth, employment, and price levels.

881 Production Management Analysis

Application of mathematical and statistical methods and models for production management decisions and problem an-alyses, and for managerial planning and control.

882 Production Management Policy

Formulation and administration and production and operations management policies with reference to developing an effective total business strategy.

891, 892, 893, 894, 895, 897 Seminar in Advanced Topics in Business Administration

Advanced topic section in each general or functional field of study. Investigation of current literature and research in these areas.

896 Independent Study in Business Administration

Individualized secondary or applied research in special areas of guided doctoral-level investigation. Consent of instructor required. Credit, 3-6.

899 Doctoral Dissertation

Credit, 18.