Graduate Course Descriptions - Boler School of Business

Block I Courses

AC 521. FUNDAMENTALS OF ACCOUNTING 3 cr.  Designed to provide an understanding of the purpose and use of accounting information through the study of generally accepted accounting principles and concepts as applied to financial statements. Includes measurement of assets, debt, and equities; determination of income; preparation of statement of cash flows.

EC501 – ECONOMICS FOR NON-PROFITS 3 cr.  Prerequisite:  For students in the Master of Non-Profit Administration Program.  Although often viewed as working outside the laws of economics, this course uses the field of economics to study the activities of nonprofit organizations. It will examine the ways in which economics affects every organization, even those that do not set out to earn a profit. It will provide the student with an understanding of basic principles of microeconomic analysis, such as opportunity costs, marginal analysis, elasticity, externalities and public goods, with which to analyze policies, programs, and operations. Theories of why nonprofit organizations exist and how they behave will be studied.

EC 521. FUNDAMENTALS OF ECONOMICS 3 cr.  Study of basic economic principles, with an emphasis on aggregate economic phenomena (macroeconomics).  Microeconomic topics include supply and demand analysis, elasticity and their applications.  Macroeconomic topics include measurement of macroeconomic activity, national income accounting, aggregate demand and aggregate supply, money, fiscal and monetary policy.

EC 522. BUSINESS STATISTICS 3 cr.  One‑semester course designed to introduce the concepts of statistics, including descriptive statistics, probability, statistical inference, hypothesis testing, correlation, and regression.

FN 521. FUNDAMENTALS OF FINANCE 3 cr.  Prerequisites: AC 521, and EC 521,  EC 522. The concepts of financial planning, analysis, forecasting, and control.  Emphasis is on financial decision making from the perspective of the business firm.  Topics include time value of money, ratio analysis, mergers, capital budgeting, risk, cost of capital, valuation, dividend policy, financial structure, and related financial topics.

MK 521. PRINCIPLES OF MARKETING 3 cr.  Study of the various phases of marketing on which sound marketing programs are based.  Product planning, distribution policies, promotional policies, and pricing.  Marketing planning and control.  Related marketing problems of concern to business management.

MN 522. MANAGEMENT INFORMATION SYSTEMS 3 cr.  Introduction to the concepts of management information systems, decision support systems, and systems development with special emphasis on the role of information systems in organizations.

MN 531. ORGANIZATIONAL BEHAVIOR 3 cr.  Intensive survey of selected theoretical and empirical studies from the behavioral sciences relevant to the structure and processes of organization. Consideration of formal and informal organizations, the individual, group dynamics, communication, leadership, motivation, and organizational design, development, and change.

Block II Courses

AC 551. MANAGERIAL ACCOUNTING 3 cr.  Prerequisite: AC 521 or equivalent. Emphasizes the role of accounting information for decision making with an emphasis on planning and control.  Topics include modern management techniques, activity‑based costing, just‑in‑time production systems, product costing, cost behavior, operations budgeting, capital budgeting, and responsibility accounting.

EC 551. MANAGERIAL ECONOMICS 3 cr.  Prerequisite: EC 521 or equivalent, and EC 522 or equivalent. Application of the analytical constructs of economic theory to practical problems faced by a firm and its representatives.  Topics include demand analysis, production and cost analysis, market and pricing analysis, capital budgeting, and government policy.

FN 551. FINANCIAL MANAGEMENT 3 cr.  Prerequisites: FN 521 or equivalent and AC 551; Students are strongly encouraged to take EC 551 prior to FN 551.  Study of the techniques of financial decision making within corporations. Lectures, case studies, problem solving, and readings focus on risk analysis, cost‑of‑capital concepts, money markets, capital markets, and selected topics which promote the understanding of modern financial management.

MB 550.  Analytical Modeling (1 cr.) Prerequisites: All Block 1 courses or equivalents and acceptance into the Integrated Business Decision Track.  This course will introduce students to the process of creating quantitative models to represent business problems and then applying these models to real life settings.  Some knowledge of Excel spreadsheets is necessary. 

MB 551.  Ethical Decision Making (1 cr.) Prerequisites: All Block 1 courses or equivalents and acceptance into the Integrated Business Decision Track.  This course will introduce students to alternative frameworks for ethical decision making.  Application of the alternative frameworks to specific business situations is included.

MB 552.  Leadership Experience (2 credits) Prerequisites: All Block 1 courses or equivalents; MB 551 is a co-requisite and acceptance into the Integrated Business Decision Track.  This course will focus on assessment, discussion of leadership as it applies to work settings, and career planning.  Students are encouraged to apply concepts of leadership through experiential exercises.  The goal of this course is to prepare students for leadership positions by helping students identify strengths and weaknesses and creating a plan for developing more leadership strengths.   

MB 553.  Information, Analytical Tools and Innovation (3 credits) Prerequisite: MB 552.  Students will learn to identify opportunities that create value for the organization and will learn to apply alternative business models for executing those opportunities. Students will also learn a variety of techniques for generating ideas and communicating them.

MB 554. Innovation Planning and Forecasting (3 credits) Prerequisite: MB 553.  Students will learn to refine their innovative ideas to fit customer needs using customer, operations, and economic tools.  Students will learn how to plan the implementation of their innovation and forecast its impact. The ability to communicate qualitative and quantitative information through the process is also stressed. 

MB 555. Resource Allocation Decisions (3 credits) Prerequisite: MB 554.  Students will learn to identify and develop those resources critical to the firm’s competitiveness. They will also learn to effectively and efficiently allocate financial, human, distribution, technology, brand, and leadership resources to maximize the firm’s value, the value to customers and the value to society.

MB 556. Implementation & Key Performance Assessment (3 credits) Prerequisite: MB 555.  Students will learn the skills necessary to implement plans and manage projects, and to assess the performance of those plans and projects. The course stresses leadership and communication skills, which are vital to successful implementation processes.

MB 557. Trust Management (1 credit) Prerequisite: MB 552.  Students will learn about managing trust in relationships with various constituencies which are internal and external to the organization.  The consequences of violating trust in a variety of situations and methods of trust recovery will be discussed. 

MB 558. Organizational and Team Leadership (1 credit) Prerequisite: MB 552.  Students will learn about the nature of leading an organization compared to leading teams.  Various leadership concepts will be covered within an applied, experiential approach.  Students will focus on strengthening their leadership capabilities.

MK 551. MARKETING MANAGEMENT 3 cr.  Prerequisite: MK 521 or equivalent. Marketing problems of business. Emphasis on planning and control affecting both marketing and company‑wide operations, including such areas as sales forecasting, quota determination, and distribution cost analysis.  Marketing problems encountered in such phases as product and brand determination, distribution policies, promotion, and pricing.  Special attention to legal and social questions that arise in connection with marketing operations.

MN 550. LEADERSHIP AND MANAGERIAL SKILLS 3 cr.  Prerequisites: MN 531 or equivalent.  Comprehensive assessment of the student’s leadership and managerial skills, followed by classroom discussion of leadership and managerial skills, exercises, and an individual skills analysis review session.  Develops skills awareness and career management strategy.

MN 556. OPERATIONS ANALYSIS 3 cr.   Prerequisite: EC 522.  This course analyzes the key issues in operations management in both the manufacturing and service sectors.  It will apply qualitative and quantitative analysis to such areas as quality, facility location, product mix, supply chain design, scheduling, inventory and quality control.  Techniques may include linear programming, network analysis, simulation, and decision trees.

Block III Courses

AC 561. COMPARATIVE ACCOUNTING SYSTEMS 3 cr.  Prerequisite: AC 304 or AC 551.  Focus on cultural differences that determine particular patterns of accounting standards development in various countries. Additional emphasis on the use of accounting information to achieve effective global management of multinational enterprises.

AC 572. ACCOUNTING AND TAXES ISSUES FOR NOT-FOR-PROFITS 3 cr.  Study of selected accounting and tax issues for not-for-profit organizations.  Topics will include fundamentals of fund accounting, financial statements, organization and donor tax issues, and cash management.  May not be taken for credit by students with accounting undergraduate degree.

AC 575.  FRAUD EXAMINATION 3 cr.  Prerequisite: AC 304 or AC 551.  Emphasis on corporate fraud and methodology used to discover and prevent its occurrence.  Corporate fraud includes both fraudulent financial reporting and asset theft.  The methodology used to investigate fraud includes analytical procedures and interviewing techniques.  Case studies and projects provide practical application.

AC 582. TAX FOR MANAGEMENT DECISION MAKERS 3 cr.  Prerequisite: AC 321 or AC 551.  Emphasis on the relationship between financial and tax accounting concepts, and tax issues inherent in the decision-making process.  Topics include choice of entity, taxable income, property transactions, multi-jurisdictional taxation, and tax issues related to foreign assignment.

AC 583. CONTROLLERSHIP 3 cr.  Prerequisite: AC 312 or AC 551.  Emphasis on the financial control of an enterprise.  Topics include the role of the controller in performance evaluation, strategic planning and capital budgeting.  Other topics include issues related to capacity concepts, transfer pricing for multinational enterprises, and ethics for financial management.

AC 584. ACCOUNTING THEORY AND POLICY 3 cr.  Prerequisite: AC 304.  Accounting theory and policy decisions with respect to contemporary business programs and issues

AC 585.  GOVERNMENT/NOT FOR PROFIT ACCOUNTING 3 cr.  Prerequisite: AC 304.  Techniques of financial reporting by governmental entities and not-for-profit organizations.  Recommended for students wishing to pursue CPA licensure.

AC 592. ADVANCED AUDITING 3 cr.  Prerequisite: AC 431. Provides in-depth understanding of selected auditing topics, including risk assessment, the impact of information technology on audits, evidence evaluation and auditor independence.  Designed to improve critical-thinking abilities necessary during audit engagements. Case studies and projects provide practical applications of the auditing standards and require students to use professional judgment.

AC 595. INDEPENDENT STUDY 1-3 cr.  In-depth reading or research project conducted under the supervision of a member of the graduate faculty.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

AC 598. CONTEMPORARY TOPICS IN ACCOUNTING 1-3 cr.  A special course which offers selected topics on an occasional basis.  Topics and prerequisites will be announced when offered.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

EC 561. INTERNATIONAL ECONOMICS 3 cr.  Prerequisites: EC 521.  International trade theory, trade restrictions and international integration and organization.  Balance of payments theory, exchange rates, foreign exchange markets, and the international monetary system.

EC 595. INDEPENDENT STUDY 1-3 cr.  In-depth reading or research project conducted under the supervision of a member of the graduate faculty.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

EC 598.  CONTEMPORARY TOPICS IN ECONOMICS 1-3 cr.  A special course which offers selected topics on an occasional basis.  Topics and prerequisites will be announced when offered.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

FN 561. INTERNATIONAL BUSINESS FINANCE 3 cr.  Prerequisite: FN 521.  Financial problems in the management of multinational businesses.

FN 583. CAPITAL MARKETS AND INSTITUTIONS 3 cr.  Prerequisite: FN 521.  Purposes and functions of capital markets.  Unique features of price determination in financial markets, analysis of financial intermediation, management of assets and liabilities, industry structure and regulation.  Practical issues addressed by case studies and/or simulation exercises.

FN 584. INVESTMENTS AND PORTFOLIO MANAGEMENT 3 cr.  Prerequisite: FN 521. Broad overview of the investment process, including nature of the securities markets, security selection, and portfolio management.  Theory and practice.  Analysis and practical applications in case studies and projects.

FN 585. MANAGING RISK WITH DERIVATIVES 3 cr.  Prerequisite: FN 521.  Approaches to identifying and measuring risk.  Developing strategies to alter risk profiles, including pricing, speculation and hedging techniques.  Analysis of derivatives, particularly futures and options.

FN 595. INDEPENDENT STUDY 1-3 cr.  In-depth reading or research project conducted under the supervision of a member of the graduate faculty.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

FN 598. CONTEMPORARY TOPICS IN FINANCE 1-3 cr.  A special course which offers selected topics on an occasional basis.  Topics and prerequisites will be announced when offered.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

MK 555. CONSUMER BEHAVIOR 3 cr.  Prerequisite: MK 551.  Study of the consumer behavior process, including information search, perception, memory, attitudes, consumer decision strategies, environmental influences, purchase patterns, and post-purchase product evaluation.  Emphasis is on integrating these processes into the marketing decision making of the firm and evaluating theories and models of behavior for their relevance to managers.

MK 558.  NEW PRODUCT MANAGEMENT 3 cr.  Prerequisite: MK 551.  Management of the new product development process from idea generation to the introduction and management of the product line.  Topics covered include creative thinking, concept development and testing, business analysis, new product and program strategy, product design and development, product testing, demand estimation, new product response models, and budgeting.  Emphasis is on the role of the product manager, possibly including perspectives from a manufacturing firm, a marketing organization with no in-house manufacturing, and a service provider.

MK 561. GLOBAL MARKETING 3 cr.  Prerequisite: MK 551.  Marketing problems in the international context; the effects of different social, cultural, governmental, and legal systems on the distribution of goods and services.

MK 570. E-COMMERCE 3 cr.  Prerequisite: MK 551.  Examination of the progress and potential of the Internet, World Wide Web, and related technologies for the marketing of goods and services, in consumer and business-to-business markets.  Emphasis is on the strategic challenges of e-commerce for supplier management, customer relationship management, and marketing communications.

MK 595. INDEPENDENT STUDY 1-3 cr.  In-depth reading or research project conducted under the supervision of a member of the graduate faculty.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

MK 598. CONTEMPORARY TOPICS IN MARKETING 1-3 cr.  A special course which offers selected topics on an occasional basis.  Topics and prerequisites will be announced when offered.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

MN 555. ORGANIZATIONAL CHANGE 3 cr.  Prerequisite: MN 550.  Focus on issues that surround organizational change.  Topics may include organizational design and structure, organizational culture, the change process, resistance to change, and organizational development strategies.  Significant use of the case method and experiential learning.

MN 559. CONTEMPORARY ISSUES IN ORGANIZATIONAL STUDIES 1-3 cr.  Prerequisite: MN 550.  Focus on contemporary issues in organizational studies relevant to today’s leaders and managers.  Evaluation techniques and strategies will be a part of the critical review of topics.  Topics may include leadership, performance outcomes, team work, organizational strategies or quality practices.

MN 561. GLOBAL MANAGEMENT 3 cr.  Prerequisite: MN 550. Analysis of the management process in different countries to examine the potential of management action in different political, economic, and cultural environments and a study of the managerial complexities and risks of multinational corporations.

MN 562. AREA STUDIES IN GLOBAL BUSINESS ENTERPRISE 3 cr.  Prerequisite: completion of all Block I courses.  Study of global business firms and management practices within a region of the world.  Includes a review of appropriate literature, overseas travel and study, on‑site enterprise visitation, and general business and cultural lectures within countries visited.

MN 570. INFORMATION SYSTEMS DEVELOPMENT 3 cr.  Prerequisite: MN 522.  Focus on the basic concepts and skills necessary for effectively developing information systems.  Students will get hands-on experience with real-world projects using a variety of business software and systems, including database software, web-based e-commerce development resources, and ERP systems.

MN 579. CONTEMPORARY ISSUES IN INFORMATION TECHNOLOGY 3 cr.   Prerequisite: MN 522.  Basic review of business technology with emphasis on intra/internets, electronic commerce, electronic communications and enterprise resource planning systems (ERP).  Students will be able to focus on specific functional topics, which might include accounting/ financial information, manufacturing, sales, marketing, and customer support.

MN 584. ENTREPRENEURSHIP 3 cr.  Prerequisite: FN 521, MK 551, MN 550.  Provides an understanding of entrepreneurship, including the functional areas as applied to new venture creation and growth.

MN 587. NEGOTIATIONS AND ADR 3 cr.  Prerequisite: MN 550.  Focus on theoretical, strategic, and practical approaches to negotiations and alternate dispute resolutions (ADR).  Both interpersonal and interorganizational negotiations will be examined.  Significant use of case analyses and experiential learning.

MN 588. STRATEGIC HUMAN RESOURCE MANAGEMENT 3 cr.  Prerequisite: MN 550. Strategic Human Resource leadership: how organizations achieve success through human resource management.  Topics may include manpower planning, training, performance appraisals, and compensation systems.  Case methodology will be involved.

MN 589. CONTEMPORARY ISSUES IN HUMAN RESOURCE MANAGEMENT 1-3 cr.  Focus on a select number of human resource management issues confronting managers in today’s workplace. Issues may include topics related to selection, performance appraisal, labor‑ management relations, compensation, safety, or training.

MN 595. INDEPENDENT STUDY 1-3 cr.  In‑depth reading or research project conducted under the supervision of a member of the graduate faculty.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

MN 597. CONTEMPORARY TOPICS IN ENTREPRENEURSHIP 1-3 cr.  Focus on contemporary issues in entrepreneurship, such as business analysis and consulting.  Special topics and prerequisites will be announced for each offering of this course.

MN 598. CONTEMPORARY TOPICS IN MANAGEMENT 1-3 cr.  A special course which offers selected topics on an occasional basis.  Topics and prerequisites will be announced when offered.  Permission from the Director of Graduate Business Programs is required for this course to count towards the degree.

Block IV Courses

MB 590. Executive Leadership (1 credit) Prerequisites: MB 556, MB 557, MB 558, and at least 2 electives from Block III .  Students will assess their leadership skills as they have developed through the program and tie these skills to topics of executive decision making and executive leadership communication within an organization.

MB 591. Corporate Social Responsibility (2 credits) Prerequisite: MB 556, MB 557, MB 558 and at least 2 electives from Block III.  Students will evaluate business decision problems from a corporate social responsibility perspective.  Different approaches to understanding corporate social responsibility will be applied to the evaluation of business decision problems.  Students will learn to communicate the values associated with social responsibility from a leadership position.

MN 591. ETHICS AND BUSINESS ENVIRONMENTAL ISSUES 3 cr. Prerequisite: Completion of at least seven courses from Blocks II and III. Consideration of the social, political, legal, and ethical constraints on business policies and managerial decision making.

MN 592. CORPORATE STRATEGIC MANAGEMENT 3 cr. Prerequisite: Completion of at least seven courses from Blocks II and III. Five of those seven courses must be from Block II. Study of philosophy, techniques and competitive strategies comprising the strategic planning activity within the business firms. Management’s vision, competitive mentality, strategy formulation and implementation.