SCHOOL OF BUSINESS

Ernest B. Uhr, Dean, 3119 Bate Building
Frederick D. Niswander, Assistant Dean for Graduate Programs, 3203 Bate 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.

MASTER'S PROGRAMS IN 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.

MBA

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.

MD/MBA

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:

Electives must be undergraduate and a maximum of 9 s.h. may be in business courses not listed above.

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.

CERTIFICATE PROGRAMS

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:

Development and environmental planning (12 s.h.): PLAN 6301, 6305; choose two from: PLAN 6000, 6009, 6010, 6019, 6020, 6029.

Electronic commerce (12 s.h.): DSCI 6863, 6883; MKTG 6662, 6762.

Health care management  (12 s.h.): COHE 6000, 6600, 6610, 6620.

Hospitality management (9 s.h.): NUHM 6400, 6410, 6420.

International management (12 s.h.): INTL 6005, 6105, 6500; choose one from: FINA 6876; MGMT 6322; MKTG 6992; complete the foreign language requirement for the master  of arts in international studies; and have a minimum of a semester-long international field experience in the area in which the selected foreign language is used, as approved by the assistant dean for graduate programs.

Management information systems  (12 s.h.): DSCI 6843, 6863, 6873, 6883.

School business management  (12 s.h.): LEED 6804, 6807, 7408, 7470.

Tax (9 s.h.):  ACCT 6911, 6921, 6931.

DEPARTMENT OF ACCOUNTING

Edwin A. Doty, Chairperson, 3208 Bate Building

ACCT: Accounting

6241. Financial and Managerial Accounting (3) May not count toward the BSA or MSA. P: Consent of assistant dean for graduate programs. Generation and flow of financial information through accounting system and its uses by management in decision-making process.

6521. Accounting for Decision Making (3) May not count toward the BSA or MSA. P: ACCT 6241. Managerial accounting, cost theories, and applications and their effect on decision making.

6701. Law for Professional Accountants (3) P: Candidate for graduation or consent of MSA adviser. Legal issues confronting accountants and AICPA standards for professional responsibility.

6801. Accounting Theory (3) P: Consent of MSA adviser. Accounting principles, practices, and procedures of complex business enterprises.

6811. Cost Accounting Theory (3) P: Consent of MSA adviser. Basic concepts underlying cost accounting and use of knowledge in studying contemporary business environment.

6841. Accounting Information Systems (3) P: Consent of MSA adviser. Integration of computer-based systems concepts and techniques with accounting information systems. Emphasis on implications for accountants.

6891. Federal Income Taxation (3) P: ACCT 3561 or consent of MSA adviser. General income tax theory and applications to problems encountered by individuals and businesses. Compliance, planning, and research.

6901. Advanced Federal Taxation (3) P: ACCT 3731, 6891; or consent of MSA adviser. Income tax issues encountered by corporations, partnerships, and families. Includes gift and estate taxation, research and compliance procedures, and planning for maximization of after-tax benefits for multiple entities.

6911. Research in Taxation (3) P: ACCT 6891; consent of MSA adviser. Federal taxation at research level. Research for individuals and corporations. Introduction to estates and trusts.

6921. Advanced Taxation of Partnerships (3) P: ACCT 6901, 6911; or consent of instructor. Federal taxation of partnerships, S-corporations, and limited liability companies.

6931. Advanced Taxation of Estates (3) P: ACCT 6901, 6911; or consent of instructor. Federal taxation of estates, trusts, and gifts.

6951. Auditing Seminar (3) P: To be taken during final semester or by consent of MSA adviser. Conceptual framework of independent auditing. Emphasis on development of theory, methodology, standards, and practice.

6981. The Professional Accounting Environment (3) Must be taken during the last semester of course work. P: Candidate for graduation. Advanced accounting topics, the audit, and contemporary issues and problems. Emphasis on cost accounting, international accounting, business combinations, taxation, and practical application.

6991. Advanced Topics in Accounting (3) P: Consent of assistant dean for graduate programs and dept chair. Investigation of specific problems in accounting.

ACCT Banked Courses

6401. Accounting for Public Sector (3)
6651. Accounting and Public Interest (3)
6831 Taxation and Business Decisions (3)
6851 Corporate Mergers (3)

DEPARTMENT OF DECISION SCIENCES

Scott Dellana, Chairperson, 3410 Bate Building

DSCI: Decision Sciences

6123. Quantitative Methods (3) P: Consent of assistant dean for graduate programs. Basic quantitative concepts and their applications to decision models.

6143. Management Information Systems I (3) P: Consent of assistant dean for graduate programs. Emphasis on computer application.

6203. Analysis of the Business Economic Environment (3) P: DSCI 6123. Concepts, theories, and analytical tools of micro- and macro-economic theory and their applications in understanding economic environments in which businesses operate.

6213. Operations Management (3) P: DSCI 6123, 6143. Production/operations function of manufacturing and nonmanufacturing organizations. Topics include production planning, demand management, materials management and control, capacity considerations, and quality control. Examination of domestic and international applications.

6613. Management Science (3) P: DSCI 6213. Methods and models used in application of management science to managerial and organizational decision-making. Emphasis on  deterministic models. Topics include decision theory, mathematical programming, network models, and deterministic simulation.

6683. Statistical Methods (3) P: DSCI 6123. Multiple correlation and regression, forecasting, analysis of variance, and selected nonparametric statistical techniques. Application project.

6843. Management Information Systems II (3) P: DSCI 6143. Analysis, design, and implementation of management information systems.

6853. Seminar in Information Systems (3) P: DSCI 6143. Current and emerging concepts, tools, and methodologies in information systems.

6863. Distributed Systems (3) P: DSCI 6143. Indepth study of business information systems based on evolving communication technology and management problems associated with communication networks.

6873. Data Management for Decision Making (3) P: DSCI 6143. Analysis of database theory and practice that support managers in the decision-making process.

6883. Managerial Applications of Object-Oriented Technology (3) P: DSCI 6143. Applications of object-oriented technology in business environment. Study of object-oriented language and methodologies for systems development.

6923. Topics in Decision Sciences (3) P: Consent of assistant dean for graduate programs and dept chair.

DSCI Banked Courses

6803. Stabilization Policy (3)
6823 Applied Management Science (3)
6833 Advanced Production Management (3)

DEPARTMENT OF FINANCE

Stanley G. Eakins, Chairperson, 3420 Bate Building

FINA: Finance

6144. Financial Management I (3) P: ACCT 6241. 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) P: Consent of assistant dean for graduate programs. Legal process and government's role played in public regulation of business enterprise. Covers judicial system, contract and sales law, business associations, antitrust, securities regulation, employment law, and trade regulation.

6604. Financial Management II (3) P: DSCI 6123; FINA 6144. Financial management decision techniques as applicable to complex domestic and international business.

6624. Investment Management (3) P: FINA 6144. 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) P: FINA 6144. Conceptual and analytical framework for management of commercial banks.

6814. Management of Financial Risk (3) P: DSCI 6123; FINA 6144. Analysis of risk environment of corporations through advanced analytical tools and models.

6854. Real Estate Analysis (3) P: FINA 6144. Relationships among real estate, financial, and investor communities. Includes markets, location, financial and investments analysis, and taxation.

6874. Topics in Finance (3) P: FINA 6144. Selected topics.

6876. International Financial Management (3) P: FINA 6144. Financing of international trade and investments. Topics include international monetary system and banking, exchange rates and money markets, and international long-term investment and  financial management.

DEPARTMENT OF MANAGEMENT

Joseph M. Tomkiewicz, Chairperson, 3106 Bate Building

MGMT: Management

6102. Comparative Management (3) P: Consent of assistant dean for graduate programs. Management concepts and manager's responsibilities to stakeholders. Emphasis on impact of international competition.

6322. International Management (3) P: Consent of assistant dean for graduate programs. Intensive examination of management of organizations in global economy.

6500, 6510, 6520. Independent Study (3,3,3) P: Consent of assistant dean for graduate programs and instructor. Intensive study of selected subject in greater depth than achieved in other courses offered by school.

6722. Business Policies (3) P: To be taken during last term or by consent of assistant dean for graduate programs. Concept of policy making and viewpoint of management. Integration of business organization in decision making and formulation of plans to achieve objectives.

6802. Organizational Behavior (3) P: MGMT 6102 or consent of assistant dean for graduate programs. Managing and understanding individuals and groups in organizational environment. Motivation, communication, leadership, group process, and diversity in work place.

6812. Entrepreneurship (3) P: FINA 6144; MGMT 6102; MKTG 6162. Conceptualization, initiation, and management of new enterprises with consideration of opportunities and associated risks.

6822. Business and Society (3) P: Consent of assistant dean for graduate programs. Implications of management decisions in broader scope of antitrust legislation, regulation by government, value systems, and ethics.

6832. Human Resources (3) P: MGMT 6102. Skills and techniques used in building and maintaining an effective work force.

DEPARTMENT OF MARKETING

Roger P. McIntyre, Chairperson, 3414 Bate Building

MKTG: Marketing

6162. Marketing Management (3) P: Consent of assistant dean for graduate programs. Definitions, concepts, practices, and analytical tools used to market  goods and services. 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) P: DSCI 6123; MKTG 6162. Methods, techniques, and procedures of marketing research. Emphasis on various methods of acquiring information for marketing management decision making. Major group project or case is required.

6652. Seminar in Marketing (3) P: MKTG 6162. Selected topics.

6662. Electronic Markets (3) P: DSCI 6143; MKTG 6162. Examines processes necessary to integrate a website into an organization's strategic plan and the basics of the Internet. Focuses on strategic application of website to enhance corporate profit, serve customers, and market organization. Considers how various types of hardware, software, and telecommunications enable and support integrated, e-business processes in an organization. Covers improvement, enhancement, and promotion of the site, including registering with search engines and directories.

6762. Business-to-Business Marketing (3) P: MKTG 6162. Examines exchange between businesses (B2B) and between businesses and government (B2G). Includes strategic implications of marketing high volume, high cost, or high technology products or services to organizations. Focuses on group buying processes, inter-firm dynamics and relationship building, marketing mix considerations, and effects of the global marketplace. Includes organizational buying process, customer and supply chain relationships, electronic linkages and exchange models, globalization, strategy development, and the marketing mix.

6822. Marketing Strategy (3) P: ACCT 6241; MKTG 6162. Market analysis and strategy formulation. Emphasis on application of marketing concepts to variety of organizations.

6842. Consumer Behavior (3) P: MKTG 6162 or consent of instructor. Current theory and research in consumer behavior used to develop marketing strategy for profit and nonprofit businesses. Applications of consumer behavior to social marketing.

6992. Global Marketing (3) P: MKTG 6162. Marketing decision-making, strategy development, and operational performance of firms involved in international business.

MKTG Banked Courses

6832. Public Relations (3)