| CURRICULA SECTION 7 | |
Ernest B.
Uhr, Dean, 3119 General Classroom Building
Frederick D. Niswander, Assistant
Dean for Graduate Programs, 3203 General Classroom Building
MISSION
The School of Business provides an environment where students, faculty, and business professionals can pursue the acquisition of applied and theoretical knowledge relevant to the operation of profit and nonprofit organizations. The school, which consists of five departments, offers the BSBA degree with ten concentrations, the five-year BSA/MSA and a stand-alone MSA program in professional accounting, and the MBA degree. The school also offers a tax option in the professional accounting program as well as health care and apparel textiles options in the MBA program. We expect our graduates to be prepared to be managers and analysts in large and small organizations which operate on both a profit and nonprofit basis. In addition, the faculty is engaged in the expansion of knowledge through research. The school supports the business practitioner through the Division of Professional Programs, Bureau of Business Research, Small Business Institute, and applied research projects in both graduate and undergraduate classes. The school supports primary and secondary education in the state through its Center for Economic Education.
ACCREDITATION
The undergraduate and masters business programs are accredited by the American Assembly of Collegiate Schools of Business. Since the primary objective of accreditation and the School of Business is to foster high quality in education for business administration and management, most of the school's resources are dedicated to its degree programs. Consequently, nonbusiness majors will not be permitted to enroll in more than 15 s.h. of graduate course credit offered by the School of Business.
The master of business administration (MBA) degree program offers professional training to qualified applicants who aspire to careers as efficient and responsible managers. The program is structured for students with baccalaureate degrees in nonbusiness as well as business fields and emphasizes the development of basic analytical skills in problem solving and decision making.
The master of science in accounting (MSA) degree program includes advanced study in business administration and provides for greater depth and breadth in professional courses in accounting than is possible in current undergraduate degree programs or masters in business administration programs. A business core, accounting core, and graduate accounting electives comprise the graduate program which requires 30 s.h. of graduate work beyond the baccalaureate in accounting. Students entering the program must satisfy the common body of knowledge and the concentration in accounting as required for the baccalaureate degree.
Admission: The MBA and MSA degree programs are open to students with baccalaureate degrees from institutions accredited by a COPA‑recognized institutional accrediting agency who present evidence of their ability to pursue graduate study. The decision is based on a combination of factors including a total of at least 950 points for the MBA or 1000 points for the MSA based on the formula: 200 times the cumulative GPA (4.0 system) plus the GMAT score; or at least 1000 points for the MBA or 1050 for the MSA based on the formula: 200 times upper division GPA (4.0 system) plus the GMAT score.
There is an additional application for the international management option.
A maximum of 12 s.h. of the breadth requirements of the MBA or of the accounting electives in the MSA program may be transferred from another AACSB accredited MBA or MSA program or an equivalent international graduate business program with the approval of the assistant dean for graduate programs and the dean of the Graduate School.
The MBA degree program has two major components, business core and breadth, requiring 60 s.h. The courses required to fulfill the business core requirement are ACCT 6241; DSCI 6123, 6143, 6203, 6213; ENGL 5780; FINA 6144, 6214; MGMT 6102; MKTG 6162. Some of the business core courses may be waived if equivalent recent work of sufficient depth has been completed at a high performance level which may reduce the program to 30-57 s.h. The breadth requirement is satisfied by completing the following courses: ACCT 6521; DSCI 6613, 6683; FINA 6604; MGMT 6722, 6802; MKTG 6822 and sufficient electives, approved by the assistant dean for graduate programs, to complete the 30-60 s.h. requirement. Electives are divided into analytical and behavioral subgroups and each student is usually required to take at least one elective from each subgroup, although a student judged weak in one of the subgroups may be required to take all three electives from that subgroup. The analytical subgroup includes all accounting, decision science, and finance electives and MKTG 6642. The behavioral subgroup includes all management electives and MKTG 6652, 6832, 6842. At least 30 s.h. must be in business courses numbered 6300 or above. Students may choose to use their electives to complete one of the certificate programs described below.
The School of Medicine and the School of Business cooperatively offer a joint doctor of medicine (MD) and master of business administration (MBA) dual degree program. Students in the School of Medicine may use the school's cooperative educational experience option to enroll in the MBA program in the School of Business, usually between the second and third years of medical school. The MD/MBA dual degree program is also open to medical students who are accepted for, or enrolled in, other accredited medical schools, physicians who are currently in medical residence training programs, and practicing physicians. There is a separate application for the MBA in the MD/MBA dual degree program. The GMAT is waived for applicants with MD degrees or students from accredited medical schools.
Medical students and residents who must complete the MBA program in one year must enter in the second session of summer school and complete 42 s.h. of courses in the first session of summer school twelve months later. Practicing physicians and residents who attend part time may enter in any term. The required courses are ACCT 6241, 6521; DSCI 6123 or 6683; 6143, 6203, 6213, 6613; FINA 6144, 6604; MGMT 6102, 6722, 6802; MKTG 6162, 6822.
BSA/MSA
(Five-Year, Combined Degree
Program in Accounting)
Applications for direct admission into the MSA program are invited from students with undergraduate degrees in accounting and from students with degrees in areas other than accounting. Required courses and other program requirements for each applicant must be individually determined.
Minimum degree requirement for the five-year combined program is 150 s.h. of credit as follows:
A minimum grade of C in accounting courses is required to satisfy any upper-level undergraduate accounting prerequisites.
The Department of Accounting will not accept for credit upper-level courses (those numbered 3000 or above at ECU) taken at a junior college or community college. The departmental chairperson will determine on an individual basis the extent to which upper-level courses taken at senior colleges may be used to meet degree requirements at East Carolina University.
All other East Carolina University Graduate School and School of Business requirements must be followed. Students not completing the entire curriculum will be required to meet the BSBA requirements in order to receive a bachelor's degree. The BSA degree may not be awarded separately from the MSA.
The certificate programs are open to students enrolled in the MBA and MSA programs, applicants with graduate business degrees from AACSB accredited schools of business, and applicants with graduate business degrees from schools of business without AACSB accreditation with the approval of the assistant dean for graduate programs. Requirements for the various certificates require from 9-12 s.h. as follows:
Edwin A. Doty, Chairperson, 3208 General Classroom Building
ACCOUNTING: ACCT
6241. Financial and Managerial Accounting (3) May not count toward the BSA or MSA. Prerequisite: Consent of assistant dean for graduate programs. The generation and flow of financial information through the accounting system and its uses by management in the decision‑making process.
6521. Accounting for Decision Making (3) Course may not count toward the BSA/MSA. Prerequisite: ACCT 6241. A study of managerial accounting, cost theories, and applications and their effect on decision making.
6651. Accounting and Public Interest (3) Prerequisite: ACCT 6241 or equivalent; consent of MSA adviser. Seminar in accounting and public interest with emphasis on government regulations and policies related to accounting and the profession.
6701. Law for Professional Accountants (3) Prerequisite: Candidate for graduation or consent of MSA adviser. Legal issues confronting accountants and AICPA standards for professional responsibility.
6801. Accounting Theory (3) Prerequisite: Consent of MSA adviser. Accounting principles, practices, and procedures of complex business enterprises.
6811. Cost Accounting Theory (3) Prerequisite: Consent of MSA adviser. Examines the basic concepts underlying cost accounting and uses this knowledge in studying the contemporary business environment.
6841. Accounting Information Systems (3) Prerequisite: Consent of MSA adviser. Integrates computer‑based systems concepts and techniques with accounting information systems emphasizing implications for accountants.
6891. Federal Income Taxation (3) Prerequisite: ACCT 3561 or consent of MSA adviser. Introduction to general income tax theory and applications to problems encountered by individuals and businesses. Compliance, planning, and research are discussed.
6901. Advanced Federal Taxation (3) Prerequisites: ACCT 3731, 6891; or consent of MSA adviser. Income tax issues encountered by corporations, partnerships, and families including gift and estate taxation; research and compliance procedures; and planning for maximization of after-tax benefits for multiple entities.
6911. Research in Taxation (3) Prerequisites: ACCT 6891 and consent of MSA adviser. Intensive study of federal taxation at the research level. Includes research for individuals and corporations and an introduction to estates and trusts.
6921. Advanced Taxation of Partnerships (3) Prerequisites: ACCT 6901, 6911; or consent of instructor. Advanced study of the federal taxation of partnerships, S-corporations, and limited liability companies.
6931. Advanced Taxation of Estates (3) Prerequisites: ACCT 6901, 6911; or consent of instructor. An indepth study of the federal taxation of estates, trusts, and gifts.
6951. Auditing Seminar (3) Prerequisite: To be taken during final semester or by consent of MSA adviser. The conceptual framework of independent auditing with emphasis on the development of theory, methodology, standards, and practice.
6981. The Professional Accounting Environment (3) Must be taken during the last semester of course work. Prerequisite: Candidate for graduation. Advanced accounting topics, the audit, and contemporary issues and problems with special emphasis in the areas of cost accounting, international accounting, business combinations, taxation, and practical application.
6991. Advanced Topics in Accounting (3) Prerequisite: Consent of assistant dean for graduate programs and departmental chairperson. Investigation of specific problems in the field of accounting.
ACCT Banked Courses
6401 Accounting for Public
Sector (3)
6831Taxation and Business
Decisions (3)
6851Corporate Mergers (3)
DEPARTMENT OF DECISION SCIENCES
Margaret M. Capen, Chairperson, 3410 General Classroom Building
DECISION SCIENCES: DSCI
6123. Quantitative Methods (3) Prerequisite: Consent of assistant dean for graduate programs. Basic quantitative concepts and their applications to decision models.
6143. Management Information Systems I (3) Prerequisite: Consent of assistant dean for graduate programs. A study of management information systems with emphasis on computer application.
6203. Analysis of the Business Economic Environment (3) Prerequisite: DSCI 6123. Concepts, theories, and analytical tools of micro-and macro-economic theory and their applications in understanding the economic environments in which businesses operate.
6213. Operations Management (3) Prerequisites: DSCI 6123, 6143. A survey of the production/operations function of both manufacturing and nonmanufacturing organizations. Topics include production planning, demand management, materials management and control, capacity considerations, and quality control. Both domestic and international applications will be examined.
6613. Management Science (3) Prerequisites: DSCI 6213. An introduction to methods and models used in the application of management science to managerial and organizational decision‑making with emphasis upon deterministic models. Topics include decision theory, mathematical programming, network models, and deterministic simulation.
6683. Statistical Methods (3) Prerequisite: DSCI 6123. Multiple correlation and regression, forecasting, analysis of variance, and selected nonparametric statistical techniques. Includes an application project.
6843. Management Information Systems II (3) Prerequisite: DSCI 6143. The analysis, design, and implementation of management information systems.
6853. Seminar in Information Systems (3) Prerequisite: DSCI 6143. Covers a variety of current and emerging concepts, tools, and methodologies in information systems.
6863. Distributed Systems (3) Prerequisite: DSCI 6143. An indepth study of business information systems based on evolving communication technology and the management problems associated with communication networks.
6873. Data Management for Decision Making (3) Prerequisite: DSCI 6143. Analysis of database theory and practice that support managers in the decision-making process.
6883. Managerial Applications of Object-Oriented Technology (3) Prerequisite: DSCI 6143. Applications of object-oriented technology in a business environment. Includes a study of an object-oriented language and methodologies for systems development.
6923. Topics in Decision Sciences (3) Prerequisite: Consent of assistant dean for graduate programs and departmental chairperson.
DSCI Banked Courses
6803 Stabilization Policy (3)C. Ronald Sprecher, Chairperson, 3420 General Classroom Building
FINANCE: FINA
6144. Financial Management I (3) Prerequisite: ACCT 6241. A study of the financial manager's role in financial planning, acquisition of funds, and social, ethical, and governmental aspects of national and international financial decision making.
6214. Government Regulation of Business (3) Prerequisite: Consent of assistant dean for graduate programs. An introduction to the legal process and the role played by government in the public regulation of business enterprise. Includes coverage of the judicial system, contract and sales law, business associations, antitrust, securities regulation, employment law, and trade regulation.
6604. Financial Management II (3) Prerequisites: DSCI 6123; FINA 6144. The application of various financial management decision techniques as they apply to complex domestic and international business.
6624. Investment Management (3) Prerequisite: FINA 6144. Introduces the student to a conceptual and analytical framework for formulating investment policies, analyzing investment alternatives, and constructing portfolio strategies for individuals and institutions.
6654. Commercial Bank Financial Management (3) Prerequisite: FINA 6144. Provides a conceptual and analytical framework for the management of a commercial bank.
6814. Management of Financial Risk (3) Prerequisites: DSCI 6123; FINA 6144. Analysis of the risk environment of the corporation. Advanced analytical tools and models applied to analysis of financial risk.
6854. Real Estate Analysis (3) Prerequisite: FINA 6144. Focuses on the relationships among the real estate, financial, and investor communities. Markets, location, financial and investments analysis, and taxation.
6874. Topics in Finance (3) Prerequisite: FINA 6144. Selected topics in finance.
6876. International Financial Management (3) Prerequisite: FINA 6144. Financing of international trade and investments. Topics include the international monetary system, international banking, exchange rates and money markets, international long-term investment, and international financial management.
Joseph M. Tomkiewicz, Chairperson, 3106 General Classroom Building
MANAGEMENT: MGMT
6102. Comparative Management (3) Prerequisite: Consent of assistant dean for graduate programs. Introduction to management concepts and the manager's responsibilities to stakeholders, with significant emphasis on the impact of international competition.
6322. International Management (3) Prerequisite: Consent of the assistant dean for graduate programs. An intense examination of the management of organizations in a global economy.
6500, 6510, 6520. Independent Study (3,3,3) Prerequisite: Consent of assistant dean for graduate programs and instructor. Intensive study of a selected subject in greater depth than can be achieved in other courses offered by the school.
6722. Business Policies (3) Prerequisite: To be taken during last term or by consent of assistant dean for graduate programs. The concept of policy making and the viewpoint of management; integration of a business organization in decision making; and formulation of plans to achieve objectives.
6802. Organizational Behavior (3) Prerequisite: MGMT 6102 or consent of assistant dean for graduate programs. Managing and understanding individuals and groups in an organizational environment. Motivation, communication, leadership, group process, and diversity in the work place.
6812. Entrepreneurship (3) Prerequisites: MGMT 6102; FINA 6144; MKTG 6162. Conceptualization, initiation, and management of new enterprises with consideration of opportunities and associated risks.
6822. Business and Society (3) Prerequisite: Consent of assistant dean for graduate programs. Implications of management decisions in the broader scope of antitrust legislation, regulation by government, value systems, and ethics.
6832. Human Resources (3) Prerequisite: MGMT 6102. Skills and techniques used in building and maintaining an effective work force.
Roger P. McIntyre, Chairperson, 3414 General Classroom Building
MARKETING: MKTG
6162. Marketing Management (3) Prerequisite: Consent of assistant dean for graduate programs. The definitions, concepts, practices, and analytical tools used in the marketing of goods and services. Includes environmental variables, e.g., legal, social, ethical, cultural, ecological, and technological issues and marketing's role within profit and nonprofit organizations.
6642. Marketing Research (3) Prerequisites: DSCI 6123; MKTG 6162. Methods, techniques, and procedures of marketing research. Emphasis is placed on the various methods of acquiring information for marketing management decision making. A major group project or case is required.
6652. Seminar in Marketing (3) Prerequisite: MKTG 6162. Selected topics in marketing.
6822. Marketing Strategy (3) Prerequisites: ACCT 6241; MKTG 6162. Market analysis and strategy formulation. Emphasis will be placed on the application of marketing concepts to a variety of organizations.
6842. Consumer Behavior (3) Prerequisite: MKTG 6162 or consent of instructor. Overviews of current theory and research in consumer behavior and their application to the development of marketing strategy for profit and nonprofit businesses. Applications of consumer behavior to social marketing.
6992. Global Marketing (3) Prerequisite: MKTG 6162. Analysis of the marketing decision-making, strategy development, and operational performance of firms involved in international business.
MKTG Banked Courses
6832 Public Relations (3)