1998 - 2000 Catalog Archive

Areas of Specialization

Accounting

The Accounting Department offers opportunities for study in the areas of financial accounting, cost and managerial accounting, auditing, taxation and other appropriate areas leading to professional careers in public accounting, business and government. This course work provides preparation for the Certified Public Accounting (CPA), Certified Management Accounting (CMA) and Certified Internal Auditor (CIA) examinations.

The specialization in Accounting is designed to enable students to advance more rapidly to positions of responsibility and leadership in their chosen fields. Beginning in 2000, all candidates taking the Ohio CPA exam must have completed 150 semester hours of college course work.

Undergraduate accounting majors wishing to complete a 150 semester hour program may find it advantageous to select an accounting specialization in the M.B.A. program. Admission to the M.B.A. specializing in Accounting is available to those students who demonstrate high promise of success in a graduate program. All applicants are considered on the basis of their own merits with weight given to the quality of prior academic achievement, Graduate Management Admission Test (GMAT) scores, and other relevant information. Consult the M.B.A. program requirements presented earlier in the catalog.

M.B.A. students without an undergraduate accounting major must successfully complete the following courses:

Prerequisite Accounting Courses ACCT 2040 Financial Accounting Information 3 ACCT 2050 Accounting for Business Decison Making 3 ACCT 3110 External Financial Reporting I 3 ACCT 3120 External Financial Reporting II 3 ACCT 4210 Taxes and Business Decisions 3 ACCT 4310 Internal Reporting 3 Note: Students wishing to register in Accounting 3110 must meet the following prerequisites: a GPA of 2.50 or better in all introductory level college accounting courses including a grade of C (2.0) or better in both ACCT 2040 and ACCT 2050 or equivalent courses and, an overall GPA of 2.50 or better in all prior college level courses.

MBA Program - Accounting Specialization ACCT 6110 Accounting Theory 3

Students specializing in Accounting must select three courses from the following list: ACCT 6190 Contemporary Accounting Problems 3 ACCT 6210 Research in Accounting and Taxation 3 ACCT 6220 Corporate Tax 3 ACCT 6230 Fiduciary, Estate and Gift Taxation 3 ACCT 6240 Partnership and S Corporation Taxation 3 ACCT 6310 Advanced Managerial Accounting 3 ACCT 6320 Cost Analysis and Control 3 ACCT 6420 Auditing 3 ACCT 6960 Readings and Research 3


Finance

The graduate Finance curriculum provides students with a background in all major areas of finance including corporate finance, investments and portfolio management, and financial institutions and markets. The prerequisite for all 6000-level finance courses is FINA 5310 or the equivalent undergraduate material. A student wishing to specialize in finance will take FINA 6140, Security Analysis and Investments, plus two from the following list: FINA 6150 Financial Institutions and Markets 3 FINA 6330 Seminar in Financial Management 3 FINA 6340 Seminar in Portfolio Management 3 FINA 6350 Seminar in Financial Insitution Management 3 FINA 6370 International Financial Management 3 FINA 6840 Small Business Financial Management 3


Information Systems and Operations Management

The Department of Information Systems and Operations Management offers the graduate student pursuing an M.B.A. two areas of specialization: Information Systems and Operations Management.

Specialization in Information Systems provides the student with a managerial overview of computers and information systems. Emphasis is placed upon the role and function of the computer as a managerial tool to store, process, analyze and present information. The prerequisite for this option is previous training in a programming language. The prerequisite can be satisfied by the completion of ISOM 3150 or by passing a proficiency test covering the material in this course. A specialization in this area includes ISOM 6560, ISOM 6610, and one of the following: ISOM 6570, ISOM 6810, ISOM 6750, ISOM 6760, ISOM 6770 and ISOM 6930.

Specialization in Operations Management provides the student with the decision-making and problem-solving skills required for managing people and resources more effectively, whether in manufacturing firms, service industries, nonprofit organizations or government operations. A specialization in this area includes ISOM 6680, 6690, and one of the following: ISOM 6510, ISOM 6720, or ISOM 6750, ISOM 6760, and ISOM 6770. Interested students should contact the Operations Management adviser.


Management

A specialization in management involves a detailed understanding of the functions of general management. The specialization offers the M.B.A. student an opportunity to gain expertise and insight into general management. This program builds upon the required dimensions of the M.B.A. program in a manner that is relevant for general management functioning in large or small firms, divisional or corporate-level positions, and profit or nonprofit organizations. This specialization requires the student to successfully complete a set of three management courses approved by the M.B.A. adviser.

Specialization in Health Care Administration

This program is designed for those persons seeking or continuing careers with health care and health care-related organizations. The following courses are required of anyone in this program: Course No. Title MGMT 6020 Management of Health Care Systems 3 MGMT 6040 Health Law 3 MKTG 6050 Health Economics 3 MGMT 6940 Health Care Administration Practicum 3 Note: The above courses will fulfill both the Specialization Course requirement (9 hours) and the Elective Course requirement (3 hours).

Specialization in Human Resource Management

A specialization in Human Resource Management is for those students who intend to seek or continue careers in this dimension of a business and requires successful completion of the following courses: Course No. Title MGMT 6700 Human Resource Management 3 MGMT 6550 Seminar in Labor Relations 3 MGMT 6800 Tools, Techniques and HRIS in Human Resource Management 3


Marketing

The Department of Marketing offers graduate areas of specialization in Marketing Management and International Business. The department also is responsible for offering graduate courses in business economics.

Students specializing in Marketing Management should take any three of the following courses: MKTG 6210, 6290, 6230, 6200, 6310 or 6980.

Students specializing in International Business must take MKTG 6390 and any two of the following courses: MKTG 6080, MKTG 6400, MKTG 6980, FINA 6370, MGMT 6360, and MGMT 6490. Study abroad programs (6500) may be used for the specialization as agreed to by an international business faculty member. Course work or other training in a foreign language is strongly recommended for students preparing for managerial positions in International Business.

Students pursuing any of the fields of specialization offered by the Department of Marketing may substitute the M.B.A. Research Paper (6960) for one of the 3-hour courses which would otherwise be required. Other modifications in undergraduate prerequisites and graduate course sequences can also be made with permission of the department chairperson.

Last Updated: 11/15/23