' 158 MBA 6150. Logistics/Operations Management (3) "Manufacturing of the future will be required to meet customer- driven demand instantaneously." The future is now! The requirements for faster response, more customer input, and greater product variety have not diminished, but instead have escalated. This course builds upon basic production and operations management knowledge to meet the needs of customers generated in todays global market. It is designed to enhance the students understanding of how to analyze problems related to design, planning, control, and improvement of manufacturing and service operations. Topics include, but are not limited to, supply chain management, materials management, production planning and control, scheduling, capacity and facilities planning, manufacturing strategy, and global operations. MBA 6160. Advanced Applications of Decision Models (3) This course presents a rigorous treatment of quantitative decisionmaking with emphasis on data collection, analysis, and model building. This course emphasizes experience in structuring realistic business problems, collecting data, developing an appropriate model for analysis, and interpreting and defending results. A number of cases are employed. MBA 6170. Corporate Communications (3) The focus of this course is to develop an integrated corporate communications program in organizations which will provide effective communication both to internal and external stakeholders. A coherent corporate communication strategy will link the overall organizational strategy to its varied communication practices. Among the topics to be discussed are corporate image and identity, corporate advertising and advocacy, media relations, marketing, communication, financial communication, community relations, corporate philanthropy, government affairs and crisis communication. These sub-functions have a direct bearing on how the corporation will be perceived by its most important constituencies. Finally, the critical communication component, employee communications, will be analyzed. Attention will be given to effective communication internally through various methods, such as meetings, programs and publications. MBA 6180. Strategic Management (3) This course takes a broad view of the entire organization. In some instances, the organization will have one line of business. In other cases, the organization may be a large diversified corporation with many lines of business. We will examine the strategic issues facing diversified corporations including: vertical integration, diversification into related and unrelated businesses, and operating synergies. MBA 6210. Management Accounting and Control (3) This course is designed to introduce the student to the concepts and procedures of managerial accounting through readings and case studies. The course emphasizes the use of accounting data in the decision-making process by internal decision-makers (e.g., management), rather than external decision-makers (e.g., stockholders, investors, creditors, and regulatory bodies). The course topics include cost terms and concepts, job-order costing, activity-based costing, quality management, cost behavior, cost-volume-profit analysis, profit planning, relevant costs, capital budgeting, cost allocation, and pricing. MBA 6310. Information Technology in the Enterprise (3) Information technology from an enterprise perspective with an orientation toward the management of technology for competitive/ strategic advantage. Managers will be increasingly responsible for making decisions with respect to implementing new technology. This course will provide the background knowledge to enable managers in traditional business units to function as full participants in decisions involving the purchase and application of technology to create a business advantage. MBA 6410. Global Macroeconomic Conditions (3) This course will focus on the impact of global macroeconomic conditions on firm decision-making. To review and analyze current macroeconomic topics, a theoretical framework is developed, from the start showing the linkages among national economies. This framework is used to analyze and forecast business cycles, interest rates, exchange rates, causes of trade deficits, short- and long-term consequences of fiscal and monetary policy decisions, and the globalization of financial markets. Examples from different countries are used to enhance knowledge of the world economy. MBA 6420. The Economics of Industry (3) This course will focus on the behavior of the individual firm in different market settings, competitive and imperfectly competitive. We are concerned with the strategic behavior of firms under different industry structures as they struggle with the pressures of competition. Students will study how differing levels of the firms market power impacts pricing and output policies, product differentiation, and barriers to entry. In addition, the student will learn the basics of game theory and use it to analyze the strategic behavior of firms. Topics will include different types of pricing strategies including price discrimination, pricing of product lines, predatory pricing, peak load pricing, and entry deterrence. Issues of non-price competition such as research and development, information, externalities, moral hazard, and firm stmcture will also be discussed. The course includes both supplemental readings designed to illustrate real-world applications of the theoretical principles developed as well as in-class experiments in strategic behavior designed to illustrate certain theoretical conclusions. SCHOOL OF ACCOUNTANCY Chair: Dr. Ronald M. Mano Location: Wattis Business Building, Room 221 Telephone: Jaimee Bailey, 801-626-6072 Professors: E. DeVon Deppe, Ronald M. Mano, Kevin McBeth, Richard E. McDermott, James G. Swearingen; Associate Professors: Jefferson T. Davis, Larry Deppe, David Durkee, Ellen Harris; Instructors: Loisanne Kattelman, Sandra Lee Swearingen I he School of Accountancy: (1) provides quality graduate and undergraduate instructional programs that prepare students for professional careers; (2) advances knowledge in accounting and business-related disciplines through instructional improvement and basic applied research; and (3) serves the school, college and university, and the business and economic community. The field of accounting encompasses the well-recognized profession of public accounting including auditing, management advisory services, and tax services; professional careers in industry such as management accounting (controllership), cost accounting, and internal auditing; careers in various governmental agencies and other accounting and business-related fields. Accounting is defined as the process of gathering, classifying, interpreting, and presenting information for decision-making purposes to diversified user groups. Professionals in public accounting in Utah encourage 30 semester hours beyond a baccalaureate degree. Students should take advantage of opportunities to prepare themselves to sit for one of three professional examinations (Certified Public Accountant, Certified Management Accountant, and/or Certified Internal Auditor) at the culmination of their accounting program. Master of Professional Accountancy MASTER DEGREE An accounting professional in today's environment must possess a high level of technical competence, a sense of commitment to service, communication skills, analytical skills, and the ability to work well with people. To obtain the required body of knowledge and to develop the skills and abilities needed to be successful accounting professionals, serious consideration must be given to study beyond a four-year baccalaureate program. The Master of Professional Accountancy (MPAcc) Program provides an additional year of training for the professional accountant. In addition, the MPAcc satisfies the requirements of the Utah Public Accountancy Act for those wishing to sit for the Uniform CPA Examination. It gives the students an opportunity to increase the depth of their understanding in key areas and allows a broadening of perspective by providing course work in a variety of areas that cannot be considered in an undergraduate program due to time constraints. The program requires a minimum of 30 semester hours beyond a bachelors degree in accounting. The program must contain not less than 15 semester hours of accounting of which 12 must be in courses reserved exclusively for graduate students. The program must contain not less than 9 semester hours outside of the accounting discipline. The Graduate Coordinator must approve each MPAcc student's plan of study which will show all courses that the student plans to take. A plan of study must be filed when a student is accepted into the program, when the student wishes to make changes, and each year the student remains in the program. Any MPAcc student receiving a "C" grade in any class which is part of the course work leading to a Master of Professional Accountancy will be placed on academic probation. If a second "C" is received, such student will be terminated from the MPAcc program. Any MPAcc student receiving a "D" or "E" grade in any class which is part of the course work leading to a Master of Professional Accountancy will be terminated from the MPAcc program. Students can select one of the following tracks. Courses required for each track are as follows: Audit/Financial Track Required Courses (18 credit hours) MPAcc 6120 Financial Accounting Sc Reporting (3) MPAcc 6150 Financial Accounting Theory (3) MPAcc 6550 Audit Techniques Sc Cases (3) MPAcc 6570 Auditing EDP Systems (3) MPAcc 6580 Internal Auditing (3) ISScT 6620 Databases Sc Information Systems (3) Elective Courses (12 credit hours) Select at least 12 hours from 4000 or higher-numbered courses which were not taken in the student's undergraduate program. (Acctng 5130 must be part of the 12 hours, if not taken in the student's undergraduate program). Six or more hours must be taken outside the accounting discipline. Tax Track (30 credit hours) Required Courses (15 credit hours) MPAcc 6400 Tax Research Sc Planning (3) MPAcc 6420 Wills, Gifts, Estates, Sc Trusts (3) MPAcc 6460 Advanced Corporate Taxation (3) MPAcc 6470 Advanced Partnership Taxation (3) 159 and one of the following MPAcc 6410 International Taxation (3) MPAcc 6450 Tax Policy Sc Procedure (3) MPAcc 6480 Retirement Planning (3) Elective Courses (15 credit hours) Select 15 hours from 4000 or higher-numbered courses which were not taken in the student's undergraduate program. (Acctng 5440 must be part of the 15 hours, if not taken in the student's undergraduate program). Nine or more hours must be taken outside the accounting discipline. Cost/Systems Track (30 credit hours) Required Courses (18 credit hours) MPAcc 6310 Advanced Cost Accounting (3) MPAcc 6330 Advanced Managerial Accounting (3) MPAcc 6340 Controllership (3) ISScT 6620 Databases Sc Information Systems (3) ISScT 6630 Networking Sc Information Systems (3) and one of the following MPAcc 65 70 Auditing EDP Systems (3) MPAcc 6580 Internal Auditing (3) Elective Courses (12 credit hours) Select at least 12 hours from 4000 or higher-numbered courses which were not taken in the student's undergraduate program. (Acctng 5130 must be part of the 12 hours, if not taken in the student's undergraduate program). Three or more hours must be taken within the accounting discipline and three or more must be taken outside the accounting discipline. General Track (30 credit hours) Required MPAcc Courses (12 credit hours) One of the following MPAcc 6400 MPAcc 6410 MPAcc 6420 MPAcc 6450 MPAcc 6460 MPAcc 6470 MPAcc 6480 One of the following MPAcc 6120 MPAcc 6150 MPAcc 6580 MPAcc 6550 MPAcc 6570 One of the following MPAcc 6310 MPAcc 6330 MPAcc 6340 Tax Research Sc Planning (3) International Taxation (3) Wills, Gifts, Estates, Sc Trusts (3) Tax Policy and Procedure (3) Advanced Corporate Taxation (3) Advanced Partnership Taxation (3) Retirement Planning (3) Financial Accounting Sc Reporting (3) Financial Accounting Theory (3) Internal Auditing (3) Audit Techniques Sc Cases (3) Auditing EDP Systems (3) Advanced Cost Accounting (3) Advanced Managerial Accounting (3) Controllership (3) Required IS&T Course ISScT 6620 Databases Sc Information Systems (3) Elective Courses (18 credit hours) Select at least 18 hours from 4000 or higher-numbered courses which were not taken in the student's undergraduate program. Six or more hours must be taken within the accounting discipline (to include at least three elective hours must be from 6000 level accounting classes.) Six or more hours must be taken outside the accounting discipline. Application for admission to the Master of Professional Accountancy Program should normally be made by July 1, October 1, and March 1 of the year during which admission is sought. Application for admission must include GMAT scores and official undergraduate transcripts. General PROFILE ENROLLMENT STUDENT AFFAIRS ACADEMIC INFO DEGREE REQ GEN ED iciplinary FYE HNRS BIS LIBSCI INTRD MINORS Applied Science & ology CEET CS MFET/MET CMT DG PRENGR AUTOSV/AUTOTC IDT SST TBE Arts & Humanities COMM ENGL FORLNG DANCE MUSIC THEATR ART MBA MPACC/ACCTNG- BUSADM FIN LOM MGMT MKTG ECON/QUANT IS&T Education MEDUC CHFAM ATHL/AT HEALTH/NUTRI PE/REC EDUC -::■■ CLS DENSCI PARAMD HTHSCI HAS/HIM NURSNG RADTEC DMS NUCMED RADTHR RESTHY Science BOTANY CHEM GEOSCI MATH/MATHED MICRO PHSX ZOOL Social & Behavioral CJ ECON GEOGR HIST POLSC PHILO PSYCH SOCLWK GERONT SOCLGY ANTHRO AEROSP MILSCI NAVSCI Continuing Ed Davis Campus Weber State University Weber State University