Graduate Study: Course Listing:
Master of Business Administration
Accounting (ACCT)
ACCT 605. FINANCIAL ACCOUNTING THEORY 3
hours credit Basic framework of accounting theory relating to income
determination and funds flows. The basic problem of asset measurement,
classification and the objective of financial reporting are presented
along with the official and unofficial pronouncements of accounting
societies and changes in accounting procedures. Basic understanding of
the nature and development of accounting principles along with their
application to current practice. Prerequisite: ACCT 403 or equivalent.
Three hours per week.
ACCT 608. ADVANCED AUDITING
3 hours credit Addresses current issues in the technical, political,
legal and economic environment which affect the public accounting
profession's performance of its audit and attest function.
Prerequisites: ACCT 407 or equivalent. Three hours per week.
ACCT 615. GOVERNMENTAL AND NOT-FOR-PROFIT
ACCOUNTING 3 hours credit Covers the full range of accounting and
reporting policies and procedures for state and local governments as
well as for a variety of not-for-profit organizations. Prerequisite:
ACCT 403 or equivalent. Three hours per week.
ACCT 620. ADVANCED ACCOUNTING INFORMATION
SYSTEMS 3 hours credit Presents the underlying concepts of
information management, with an emphasis on accounting applications and
systems controls. Prerequisites: ACCT 420 or equivalent. Three hours per
week.
ACCT 630. INTERNATIONAL ACCOUNTING
3 hours credit Introduces a variety of international accounting
issues encountered by multi-national organizations. Prerequisites: ACCT
403 and 407 or equivalent. Three hours per week.
ACCT 640. MANAGERIAL ACCOUNTING
3 hours credit Study of the use by management of accounting
information for planning and control. Includes budgeting, cash-flow
analysis, cost behavior concepts, strategic planning and financial
reporting. This course is for non-accounting majors. Prerequisite:
Successful completion of the accounting program admission test. Three
hours per week.
ACCT 645. ADVANCED TAXATION AND PUBLIC POLICY
3 hours credit Focus on foundation and application of tax policy and law
for federal and state income taxation. Individual, business and
fiduciary tax knowledge will allow the student to develop a tax
awareness by developing an ability to recognize tax problem areas,
pitfalls and planning opportunities. Local, state, federal and
international taxation issues and current events of U.S. individuals and
business entities coupled with expanding on tax research skills will
prepare students for management decision making roles in the consulting
or business world. Prerequisite: ACCT 342 or equivalent. Three hours per
week.
ACCT 650. ADVANCED MANAGERIAL ACCOUNTING
3 hours credit Provides undergraduate accounting majors with advanced
treatment of new and complex techniques and procedures integral to the
design and implementation of managerial and cost control systems in a
rapidly evolving technological environment. Prerequisites: ACCT 302 and
403, or equivalent and prior completion of undergraduate accounting
degree or equivalent program or by permission of the chair of the
Accounting Department. Three hours per week.
ACCT 698. DIRECTED INDEPENDENT STUDY
1-3 hours credit Individual tutorial course including accounting
research topics not covered in other accounting courses. May be taken a
maximum of two times (regardless of number of credits each time) under
different subtitles recorded with the registrar. Prerequisite: Admission
to M.B.A., written permission of the instructor and M.B.A. program
director. One to three hours per week.
ACCT 699. SPECIAL TOPICS IN ACCOUNTING
3 hours credit Study of specific problems and issues in accounting not
covered in other courses. May be take twice (maximum number of credit is
six) under different subtitles recorded with the registrar.
Prerequisite: Admission to the M.B.A. program accounting track and
permission of the instructor. One to three hours per week.
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Business Administration (BUAD)
BUAD 615. RESEARCH METHODOLOGY
3 hours credit Designed to develop techniques and methods for
research. Includes identifying and defining managerial problems,
reviewing the literature and stating problems in terms of testable
hypotheses and methods of testing hypotheses. Major research paper
required. Prerequisite: Admission to M.B.A. program. Three hours per
week.
BUAD 620. ORGANIZATIONAL THEORY
3 hours credit Development of a framework for understanding the
modern business enterprise. Includes a review of management thought and
organizational theory, the functions of management and recent trends in
management theory and practice in the U.S. and abroad. The contributions
of behavioral science, management science, systems theory, contingency
theory and other relevant theories are examined. Prerequisite: Admission
to M.B.A. program. Three hours per week.
BUAD 625. ORGANIZATIONAL BEHAVIOR SEMINAR
3 hours credit Study of individual and group behavior in organizational
structures to understand the interaction of managers with other members
of the organization. Prerequisite: Admission to M.B.A. program. Three
hours per week.
BUAD 635. EXTERNAL ENVIRONMENT OF THE
ORGANIZATION 3 hours credit Study of the environmental forces which
influence the organization. Includes identification and measurement of
external forces and effects on management decisions. Prerequisite:
Admission to M.B.A. program. Three hours per week.
BUAD 650. CORPORATE FINANCIAL MANAGEMENT
3 hours credit Review of financial theory and techniques. Topics include
long-term investment decisions, capital structure and dividend policy,
long-term financing decisions, financial analysis and planning,
short-term financial management, and multinational financial management.
Prerequisite: Admission to M.B.A. program. Three hours per week.
BUAD 660. MARKETING STRATEGY
3 hours credit Study of classic and contemporary marketing strategies
for both profit and nonprofit organizations. Considers the
organizational-environmental interface as a shaping factor in planning
and implementing the marketing mix. Emphasis placed on planning in
dynamic domestic and international environments. Prerequisite: Admission
to M.B.A. program. Three hours per week.
BUAD 661. CONSUMER AND BUYER BEHAVIOR 3
hours credit Studies the process of customer decision-making,
consumption and post-consumption activities. Both internal and external
influences on those processes are examined to provide an overall
foundation of buyer behavior. Prerequisite: Admission to M.B.A. program.
Three hours per week.
BUAD 662. PROMOTIONAL STRATEGY
3 hours credit Examines the development of promotional strategy.
Advertising, sales promotion, personal selling and publicity are
explored. Emphasis on planning, designing and implementing promotional
strategies. Prerequisite: Admission to M.B.A. program. Three hours per
week.
BUAD 665. ENTREPRENEURSHIP
3 hours credit Analyzes organized and systematic entrepreneurship
in new enterprises, established large enterprises and non-business
institutions. Emphasis is on applying concepts and techniques from the
functional areas of business to the new venture development environment
in independent and corporate settings. Prerequisite: Admission to M.B.A.
program. Three hours per week.
BUAD 670. MANAGEMENT SCIENCE MODELS 3
hours credit Study of rational decision-making in a computer-assisted
environment. Topics include decision theory, linear programming,
distribution models, inventory and project management. Prerequisite:
Admission to M.B.A. program. Three hours per week.
BUAD 680. CORPORATE STRATEGIC PLANNING AND
POLICY 3 hours credit Capstone course focusing on critical issues
affecting the success of the total enterprise in domestic and
multinational environments. Emphasis on the functions, responsibilities
and ethical values of top managers as they determine the direction of
the organization and shape its future. Strategy is the unifying theme in
case discussions. Prerequisite: Completion of 12 semester hours at the
600 level in SU's M.B.A. program, including either ACCT 640, 650 or BUAD
650. To be taken in the final semester before graduation. Three hours
per week.
BUAD 685. INTERNATIONAL BUSINESS SEMINAR
3 hours credit Study of international aspects of business management and
the environment of international business. Topics selected from
international finance, the economics of international finance, the
economics of international trade, environmental factors (e.g., cultural,
legal, political) and the major aspects of business operations in the
global environment (including accounting, human resource management,
marketing, production and strategic management). Prerequisite: Admission
to M.B.A. program. May be taken up to three times under different
subtitles recorded with the registrar. Three hours per week.
BUAD 686. GLOBAL BUSINESS
3 hours credit Study of the global aspects of business within its
environment. Topics selected from international finance, the economics
of international trade, environmental factors (e.g., cultural, legal,
political) and the major aspects of business operations within its
global environment (including accounting, human resource management,
marketing, production and strategic management). Part or all of the
course will be held in another country. Prerequisites: Admission to
M.B.A. program. Three hours per week.
BUAD 698. DIRECTED INDEPENDENT STUDY 1-3
hours credit Individual tutorial course including research topics not
covered in other courses. May be taken twice under different subtitles
recorded with the registrar. Prerequisite: Admission to M.B.A. program,
written permission of instructor and M.B.A. program director.
BUAD 699. SPECIAL TOPICS IN BUSINESS 1-3
hours credit Study of specific problems and issues in business
administration. May be taken twice under different subtitles recorded
with the registrar. Prerequisite: Admission to M.B.A. program. One to
three hours per week.
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Economics (ECON)
ECON 630. ECONOMIC ENVIRONMENT OF THE
ORGANIZATION 3 hours credit A study of the structure of the
financial system and its evolution, money and banking financial
institutions, financial capital, the role of the Federal Reserve, and
the macroeconomic forces that shape the economy. Prerequisite: Admission
to M.B.A. program. Three hours per week.
ECON 631. MANAGERIAL ECONOMICS
3 hours credit Builds upon basic economic principles by addressing
specific concerns of managers, such as pricing, forecasting and
production decisions. Presents theoretical and empirical analysis of
factors affecting behavior of business costs and revenues.
Prerequisites: Admission to M.B.A. program. Three hours per week.
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