Contemporary Managerial Accounting
Internal accounting as a tool to generate information for managerial planning and control. Problems and case material used to review basic financial accounting, to develop operational understanding of elementary cost systems, capital and operating budgeting concepts, incremental analysis, transfer pricing, performance evaluation, and other selected quantitative techniques available to assist management in the performance of the planning and control functions.
A case course designed to meet the financial core requirement in the MBA program. Application of financial theory to business problems. Financial statement analysis, working capital management, capital structure planning, cost of capital, and capital expenditure analysis.
Applies economics to problems faced by managers in both the private and public sector. Consideration is given to the impact of the economic environment on decisions made by the firm including the effects of legal, regulatory and social constraints. Internal allocation of resources in organizations from an economic perspective. Economic tools that aid managers, including statistical analysis, are applied to practical decisions.
Mixture of case discussions, readings, lectures, plus written and oral assignments. Development of analytical and decision making skills, and an understanding of the market forces which influence those decisions. Major emphasis on the decision areas of product, distribution, personal selling, advertising and pricing, as well as on the development of integrated marketing programs. Social, ethical, and global issues.
Critical behavioral science theories that contribute to the effective management of human behavior in organizations. Conceptual frameworks that help diagnose and explain the potential for common interpersonal problems. These models serve as the foundation for student efforts to develop behavioral skills and intervention techniques that promote effective individual and team activity leading to positive managerial experiences. Communication, power and influence, conflict management, and perception.
Operations and Information Systems Strategy
Understanding of how operations and information systems can be used to capture competitive advantage in the marketplace. Relationships between operations and information systems and other functional areas of organizations, e.g., marketing, finance, and engineering/research and development.
Entrepreneurship & Venture Management
Aspects of starting and managing a new enterprise. Characteristics of entrepreneurs; the identification and evaluation of new venture opportunities-resource utilization; development of appropriate strategies and the successful planning, implementation and launching of a new business venture.
Leadership in a Global Context
U.S. enterprises operating in the global economy. The manner in which cultural, economic, political, and social differences affect the management of business, governmental, military, and other enterprises is considered. Problems of managing in Latin America, Europe, and Asia.
Topics in Lean Supply Chain Management
Regardless of the position persons hold in an organization, or what they do in life, everyday they will be impacted by supply chain management. For many firms supply chains have become a strategy for success to better serve customers and improve the bottom line. Integrating lean into an operational area, like supply chains, brings the opportunity to use the benefits of supply chain management coupled with the efficiency of lean as a strategic advantage. The purpose of this course is to describe how lean and supply chain management can be combined to achieve world-class business performance. To accomplish this purpose, both basic material on lean and supply chain management, as well as content from current journal research findings, strategies, issues, concepts, philosophies, procedures, methodologies, and practices in managing a lean supply chain. Presented in a topical fashion, the course presents a wide-range of subjects that support, nurture, and advance principles, concepts, and methodologies of lean supply chain management.
Capital Markets and Financial Institution
Prereq: FINA 365 or permission
Open to masters level and PhD students only. Analysis of the development and functions of the various financial institutions, with emphasis on the nonbank financial intermediary. Sources and uses of funds for each of the major types of intermediary, the nature and structure of financial markets, the behavior of financial institutions, and the theories of interest rate determination.
Financial Accounting (formerly ACCT 820)
A capstone course for accountants. Extended application of accounting theory as it relates to both the public sector and the private sector. Environmental considerations and the international implications of accounting treatments. Use of cases and exposure drafts of proposed accounting pronouncements in accounting theory
Professional Responsibility and Ethics in...
Professional Responsibility and Ethics in Accounting
Standards of ethical financial reporting and corporate governance in the context of the legal, regulatory, and social environments of corporate business. Acts of law and sanctions imposed for violations of standards of financial reporting.
The Income Tax and Management Decisions
The impact of Federal income tax law on management decisions, more from the viewpoint of recognizing problems than prescribing solutions.
Prereq: intermediate accounting or ACCT 805. Explains fraud and provides a forum for discussing how fraud differs from other crimes. Includes fraud techniques, schemes, readings and study of actual fraud cases.
Financial Reporting and Analysis (Formerly ACCT...
Financial Reporting and Analysis (Formerly ACCT 801)
Prereq: intermediate accounting or ACCT 805. Effective utilization of accounting information presented in financial statements. Primary financial statements, revenue recognition practices, the financial reporting system, the effects of accounting method choice on reported financial data, and firm valuation.
A synthesis across the notion of “utility” as represented in traditional environmental and natural resource economics, “ecology” in ecological economics, and “community” in behavioral economics. Ideas from thermodynamics with a focus on renewable resources. Development, organization, and enhancement of eco-business, eco-industry, eco-government and eco-communities.
Determinants of exchange rates, international payments, and inflation, unemployment, national income, and interest rates in an open economy. International monetary system and capital and financial markets, and of the mechanisms by which a national economy and the rest of the world adjust to external disturbances.
From Single Market to Single Currency: The...
From Single Market to Single Currency: The Political Economy of European Integration Since 1945
During the last decade, the completion of the 1992 Single Market and the introduction of the euro have affected not only European Union member states but also global business development. This course aims to provide a full and detailed understanding of the origins, development and future economic strategy of the expanding European Union. Special attention will be paid to customs union theory, the single currency and monetary union, the 1992 Single Market, fiscal policy, and the EU's trade and agricultural policies. The impact of the EU of event in Eastern Europe and the former Soviet Union will also be stressed, and the process of economic transformation to market economies will be analyzed in detail. Emphasis will also be placed on the role of Germany after reunification, the comparative economic performance of the EEU in relation to NAFTA and Asia - Pacific, the disputes between Britain and the EU, and future potential Eastern enlargement.
Multinational Financial Analysis
International aspects of financial management. Exchange risk analysis and management. Accessing international capital markets. International capital budgeting. Numerical optimization technique.
The workings of securities markets. The fundamental intuition of the risk-return trade-off. The role of information in financial markets. All major asset pricing models and application to risk management in a portfolio context.
Options, Futures, and Derivative Securities
Analysis of the properties of derivative securities that are commonly encountered in practice. Examines the theoretical framework within which derivative securities can be valued. Discussion of alternative hedging strategies for financial institutions and portfolio managers.
Managerial Decision Making
Advanced quantitative tools for aiding and enhancing managerial decision-making so that students develop skills for formulating, analyzing, and solving a wide range of interdisciplinary business problems. Decision-making under certainty, uncertainty and risk, and in competitive situations. Use of various quantitative models and computer-based tools, including problem formulation, interpretation of solution, sensitivity and shadow price, heuristic approaches, simulation and game models.
Reconsideration of marketing, management, accounting, and financial concepts within and between foreign environments. Understanding of alternative cultural, economic, and political systems which affect the operations of business firms. Attention to functional business decision making.
Strategic Management and Business Policy
Development and implementation of corporate strategies and policies. Interrelationships between the external and internal environments of the organization (including functional areas) are stressed through identification, analysis, and implementation of solutions to strategic situations facing varying types of organizations. Policy cases, live cases/industry analyses, and an executive-level simulation game. Bridging the gap between management theory and practice.
Special Topics (Managerial Skills Seminar)
Seminar in current topics in business. (Managerial Skills Seminar) Topical issues such as diversity, ethics, leadership, business communication, etc. New topics announced prior to each term in which the course is being offered.