Faculty & Departments

Master of Science in Accountancy Courses

Core Courses

Financial Management, FIN 60401

3 credits

This course is intended for students who have completed only the introductory course in financial management as undergraduates. It examines the impact of the various investing and financing decision alternatives on the value of a manufacturing or service firm. The course begins with a discussion of the accounting and financial market environments within which firms operate. It then proceeds to develop an Investment Valuation Model that can be used to estimate the value impact of proposed investing and financing decisions. This model is subsequently applied to specific investing decisions which involve the acquisition of assets and financing decisions which involve the acquisition of funding for assets. The course discussion and work is oriented to problem-solving tools and techniques and makes use of financial management cases as vehicles for the discussion and application of the valuation model to real life scenarios.

Financial Policy, FIN 7044

2 credits

This course provides a framework for the evaluation of corporate financial policy decisions. Topics covered include financial statement analysis, financial planning, working capital management, the dividend decision, leasing, options, warrants, convertibles, risk management and international financial management. Emphasis is placed on practical applications and the use of financial methods in decision making.

Negotiations, MGT 70439

2 credits

The purpose of this course is to provide students with the theoretical understanding and skill development that is necessary for effective negotiations and team management. Negotiation skills and techniques will be developed through an exposure to different approaches to negotiations; in addition, students will learn the latest approaches to team-building and management skills, including leadership styles, the team paradox, and how to analyze team productivity.

Taxes and Business Strategy, ACCT 70601

3 credits

Tax rules are pervasive in their effect on the investment and financing decisions of business. Managers must understand how changes in tax rules influence the behavior of their customers, their employees, their suppliers and their competitors to avoid operating at a competitive disadvantage. This, in turn, has consequences for how current tax rules affect taxpayers' economic balance sheets. This course uses an economics-based approach to consider how tax and non-tax factors affect business activities. The framework developed is highly integrative: investment strategies and financing policies within firms are linked through taxes. The first part of the course develops the fundamental concepts that represent the building blocks of the framework. The second part applies the framework to specific decision settings such as compensation planning, choice of organizational form, mergers and acquisitions, and multi-jurisdictional tax planning.

Elective Courses

ACCOUNTANCY

Accounting for Mergers and Acquisitions, ACCT 70141

3 credits, Accountancy Elective

The course will provide coverage of various advanced topics in accounting and financial reporting for combined entities including the July 2001 FASB pronouncements—SFAS 141 Business Combinations and SFAS 142 Goodwill and Other Intangible Assets. The course will help students to become familiar with the financial procedures and information flows that accompany mergers and acquisitions. Approximately 1/3 of the course will be devoted to tax strategies and implications of alternative structures for business combinations. The course is designed to help students develop their research, communication, and critical thinking skills within the context of financial reporting and taxation for mergers and acquisitions.

Accounting Fraud Examination, ACCT 70571

3 credits, Accountancy Elective

The course will focus heavily on frauds committed against the organization (occupational fraud) and frauds committed on behalf of the organization (financial statement fraud). Major recent financial statement frauds (e.g., Enron, Worldcom, Tyco) will be analyzed, corporate governance issues will be addressed, computerized data mining approaches will be investigated, and the nature and scope of accounting litigation support services will be studied.

Advanced Assurance Services, ACCT 70511

3 credits, Accountancy Elective/Required for Financial Reporting and Assurances Services Track

This course exposes students to the demand for, and the supply of, independent professional services that improve the quality of information for decision makers. Topics include markets, measurement, value, risk, communication and information search for assurance service engagements in electronic commerce, systems reliability, entity performance and health care, among others.

Analysis and Valuation Using Financial Statements, ACCT 70311

3 credits, Accountancy Elective/Required for Financial Reporting and Assurances Services Track

This course deals with the analysis of financial information (particularly firms' financial reports) and the use of this information in making decisions regarding investing in these firms. The primary focus will be on equity (stock) valuation, with some attention given to credit analysis and the valuation of debt. Methods to determine stock value using fundamental analysis will be examined in detail and applied in projects involving listed companies. Topics include a comparison of accounting and discounted cash flow approaches to valuation, methods of financial statement analysis, dealing with accounting issues, forecasting firms' futures, determining firms' price/earnings and market-to-book ratios, and the analysis of risk.

Business Law: Property & Negotiable Instruments, ACCT 70711

3 credits

Following a brief synthesis of the American legal system, Business Law Property and Negotiable Instruments reviews product liability and contract law, and then provides an in-depth study of commercial law, including the Uniform Commercial Code's Articles on Sales, Negotiable Instruments, Checks and Electronic Fund Transfers, Secured Transactions and Creditors Rights. Additional topics covered include bankruptcy law, real estate law, and business organizations, including the sole proprietorship, partnership, LLC, and corporation. The course also includes an emphasis on Critical Thinking in the Law.

Ethics in Accounting, ACCT 70751

3 credits

The course is designed to raise students' level of awareness and ability to recognize ethical issues facing the accounting profession and accounting professionals. Course learning objectives include understanding key concepts, and improving students' skills of moral reasoning and ethical decision making.

Income Taxation International Individual, ACCT 70691

3 credits, Tax Elective

United States tax laws that apply to international individuals provide these taxpayers with advantages and disadvantages when compared to the typical U.S. citizen. This course will examine the advantages (e.g., treatment of exemptions, loss of deductions and/or credits) in the context of tax compliance, tax planning, and tax strategies for an international individual. Students enrolled in this course will participate in the Tax Assistance Program counseling for taxpayers, aiding them in the tax compliance process, or they will become involved in some other type of supervised field project involving foreign taxpayers.

International Financial Reporting Standards, (IFRS), ACCT 70811

2 credits, Accountancy Elective

This course is an in-depth analysis of IFRS and their comparison to U.S. GAAP in key areas that have a direct impact on a company's profits and valuation, such as revenue recognition, inventories, intangible assets, asset impairment and valuation, provisions and contingencies, business combinations, consolidations and investments in joint ventures, and financial instruments. The course covers the accounting aspects of recognition, measurement, and disclosures as prescribed by IFRS and the similarities or differences to their U.S. GAAP counterparts.

Partnerships and Passive Activities, ACCT 70631

3 credits, Required for Tax Services Track

Partnerships are the entity of choice in a variety of ventures. However, there are business situations in which the partnership form is the mandated choice. Using a "womb to tomb" approach, this course covers the life of a partnership from creation to termination. Its specific emphasis is on the federal income tax implications of a variety of activities (e.g., partnership operations, distributions and liquidations). In addition, segments of the course focus on foreign partners/partnerships, passive activities and tax shelters.

Research in Accounting, (ARA) ACCT 70831

2 credits, Accountancy Elective

Academic Research in Accounting I introduces students to research method, illustrates a protocol to interpret research, and uses the protocol to probe in detail an issue important to accounting regulators. Following completion of the course, students will understand the role of science in accounting and how to interpret accounting research.

Special Topics in Tax I: Personal Financial Planning, ACCT 70651

1 credit, Tax Elective

Personal Financial Planning is an intensive course consisting of a series of modules covering estate and gift planning, risk management, retirement planning, income tax planning, and investment planning. The objectives of this course are to enable the student to provide basic income tax and investment planning services, provide estate and gift planning services, recognize opportunities for practice development, evaluate insurance proposals in terms of their economic and tax implications, and analyze the economic and tax benefits of Social Security and of various retirement plans.

Special Topics in Tax II: Accounting Periods & Methods, ACCT 70661

1 credit, Tax Elective

As business transactions grow more complex and the pressure to collect tax revenue increases, the IRA is placing an intense focus on accelerating the recognition of taxable income and deferring the recognition of tax deductions. This course will review the historical development of tax accounting principles and how they are evolving in light of the complex business environment. Specific topics include the cash and accrual methods of tax accounting, tax rules governing the time value of money, and the taxation of inventories.

Special Topics in Tax III: Selected Tax Topics, ACCT 70671

1 credit, Tax Elective/h4>

This course is intended to provide the student with an introduction into the tax rules applicable to selected tax topics in the areas of international taxation and tax practice and procedure. International tax topics covered will include the corporate foreign tax credit, the taxation of controlled foreign corporations, and the taxation of foreign branches of U. S. corporations. Tax practice and procedure topics covered will include the Internal Revenue Service examination process, the rules regarding the Internal Revenue Service statute of limitations, the applicability and calculation of various Internal Revenue Service penalties, and the calculation of Internal Revenue Service refund and deficiency interest.

Special Topics in Taxation IV – SALT, ACCT 70681

3 credits, Tax Elective

This specialized taxation course focuses on various issues of state and local taxation. Topics covered include multi-state nexus issues, apportionment and allocation, and consolidated and unitary issues. Next, an overview of sales tax is provided with further focus on multi-state sales tax. Specific issues of state tax law are also covered, including internet/electronic commerce real property issues and person property taxation.

Tax Research, ACCT 70611

3 credits, Accountancy Elective/Required for Tax Services Track

The overriding purpose of tax research is to find solutions to the tax problems of one's clients or employer. The researcher must find authority, evaluate the usefulness of that authority and apply the results of the research to a specific situation. This course will provide the student with a working knowledge of the successful tax practitioner's methodology applied to the solution of both routine and complex tax problems. The student will be able to determine and communicate ethically defensible solutions for most tax problems through independent research with minimal supervision. Topic areas to be covered include the tax research environment, primary sources of federal tax law, using secondary sources as research tools, and implementing the research tools.

Taxation Corporations & Shareholders – Special Topics State Tax Issues, ACCT 70641

4 Credits

The corporate form of operating a business continues as a popular entity choice in the United States for both tax and non-tax reasons. This course provides an in-depth study of federal income tax laws as they are applied to corporations and shareholders. Topics to be examined include the definition of a corporation for tax purposes; the problems of forming a corporation, including the design of the corporation’s capital structure; computation of the corporate tax liability for individual corporations and controlled groups of corporations; taxation of S corporations; penalty surtaxes (i.e., the personal holding company tax and the accumulated earnings tax) applicable to corporations; payment of non-liquidating distributions to the corporation’s shareholders; tax consequences of liquidating the corporate entity; corporate reorganizations and corporate consolidations. This course will also delve into the State and Local Income Taxation of Corporations (both C Corporations and S Corporations) from the standpoint of computation of state taxable income, nexus requirements when operating out of a corporation’s “home” state; apportionment of state taxable income to various states; unitary and consolidated issues; and state income taxation of certain Flow Through Entities (e.g., S Corporations).

Taxation of Corporations and Shareholders, ACCT 70621

3 credits, Accountancy Elective/Required for Tax Services Track

For both tax and nontax reasons, the use of the corporate form of operating a business is growing in popularity in the United States. This course provides an in-depth study of federal income tax laws as they are applied to corporations and shareholders. Topics to be examined include definition of a corporation for tax purposes; the problems of forming a corporation, including the design of the corporation's capital structure; computation of the corporate tax liability for individual corporations and controlled groups of corporations; taxation of S corporations; penalty surtaxes (i.e., the personal holding company tax and the accumulated earnings tax) applicable to corporations; payment of non-liquidating distributions to the corporation's shareholders; tax consequences of liquidating the corporate entity and corporate reorganizations. Students will be required to complete both a Form 1120 and 1120S and, working in groups, write up solutions to tax research assignments and case studies.

Topics in Accounting Measurement & Disclosure, ACCT 70131

3 credits, Accountancy Elective/Required for Financial Reporting and Assurances Services Track

This is an advanced financial reporting course with three primary objectives. The first objective is to provide students with a deeper understanding of financial accounting theory and the role of financial reporting in society. The second objective is to improve students' abilities to identify financial reporting issues, research the authoritative literature, and develop and present reasoned arguments supporting their recommended accounting treatment. The third objective of the course is to develop technical competence in current accounting issues generally not addressed at the undergraduate level (e.g. derivatives, securitization, special purpose entities, and the fair value option). We will work through all three objectives using both US standards (US GAAP) and International standards (IFRS).

Valuation Litigation Support, ACCT 70581

2 credits, Accountancy Elective

As a broad categorization, accountants and finance professionals provide two types of litigation support services: forensic accounting services and valuation services. The Accounting Fraud Examination course, Acct. 70571, focuses on forensic accounting services while Acct. 70581 focuses on valuation services. A variety of situations arise where experts are called on to provide a valuation suitable for use in a court of law. A partial list includes valuations related to minority shareholder disputes, private companies, specific asset valuations, estate tax disputes, valuation of assets in divorce situations, and intellectual property damage calculations. The focus of the course is on litigation that requires a valuation estimate. Most of the course will focus on analysis of actual valuation court cases. Several expert witness professionals will share their insights with students. The goals of the course are to broaden student valuation skills and to open their eyes to the exciting career opportunities available to valuation experts in litigation support.

Finance

Applied Investment Management, FIN 70641

6 credits, Finance and Systems Elective

This course provides an opportunity for students to blend the theory of investments with the practical demands of hands-on investment management. Hands-on management of a real portfolio achieves the practical objectives. Periodically, guest speakers who are security analysts and/or portfolio managers are invited to share practical insights on the investment management process.

Bond Issue Process, FIN 70451

2 credits, Finance and Systems Elective

This course will go through the same process major corporations use in issuing debt in the public markets, either U.S., European, or global. We will work with a major investment bank in the process and the class will interact directly or via conference phone on a weekly basis with the bank to execute the debt issuance. This will include developing the financing strategy, looking at various alternatives in the market, negotiating standard documentation, and executing a swap as part of the process. Most semesters, this will be a "mock" issue, but on occasion, the class will work on a real time financing to be undertaken by the university.

Commercial Banking, FIN 70331

2 credits, Finance and Systems Elective

This course provides an overview of the financial services industry and where commercial banks fit in the industry, particularly as providers of credit (either direct or indirect), products and services, and financial consulting.  Much of the course will be concerned with what a commercial banker does, including lending, marketing and overall client relationship management.  Several commercial bankers will serve as guest speakers during the semester, giving their firsthand experiences to the class.

Corporate Restructuring Mergers & Acquisitions, FIN 70401

2 credits

The objective of this course is to facilitate understanding of corporate merger and acquisition activity, restructurings, and corporate governance. This includes exploring the theory and evidence regarding these topics, the motives for these transactions, the sources of value-added, and managerial incentives to engage in or resist these activities. In this class, you will learn how to apply discounted cash flow and other techniques for valuation purposes. Case projects and valuation assignments will be used to apply financial theory and valuation techniques in real-world situations. Classroom discussion of current M&A related activities will be used to reinforce key concepts. The structure of the class is a combined lecture/class discussion format with a great deal of emphasis on active learning. We will rely heavily upon case studies of past events and news articles of current events to illustrate how financial theory can be applied in an actual business environment.

Equity Valuation, FIN 70611

3 credits, Finance and Systems Elective

This course covers the theory and practice of the valuation of securities - both stocks and bonds. The emphasis is on actual industries and companies. The equity analysis involves aggregate market analysis, industry analysis, and company analysis. The analysis of bonds involves credit analysis related to bond ratings and predicting insolvency and the analysis of interest rates.

Financing the Corporation, FIN 70431

2 credits, Finance and Systems Elective

This course will focus primarily on how corporations raise money in various ways to meet their funding needs, both short- and long-term. The first portion will look at domestic, U.S. dollar funding mechanisms and the second portion will cover funding in foreign currencies. The course will cover private and public debt markets, the Eurobond market, and how multinationals use derivatives to manage their required international financing.

Fixed Income Securities, FIN 70651

2 credits, Finance and Systems Elective

This course deals with an understanding of U.S. and global bond markets and traditional and evolving bond instruments, including bond structures with embedded options. Topics considered include the techniques for valuing bonds, the term structure of interest rates (e.g., asset-backed securities and mortgage-backed bonds), active and passive bond portfolio management strategies, and the benchmarks used to evaluate bond portfolio performance.

Futures Markets, FIN 70631

2 credits, Finance and Systems Elective

This course examines futures markets, serving as an introduction to the dynamic world of derivatives. The goal is to provide rigorous applied training that prepares students for employment with firms where derivatives are either of primary importance (e.g., investment banks, trading firms) or secondary importance (e.g., corporations having interest rate or foreign exchange rate exposure that requires hedging). Topics include fundamental pricing relations and models (e.g., the cost of carry model), trading strategies for individuals and corporations (e.g., cash and carry trades, program trading, and portfolio insurance), and risk management. Although both financial and commodity derivatives are discussed, the course emphasizes financial derivatives for which the underlying assets are stocks, bonds, or foreign exchange.

Investments, FIN 70671

2 credits, Finance and Systems Elective

This course follows the second MBA core finance course, which covers the traditional investment topics of portfolio theory, the Capital Asset Pricing Model, and market efficiency. This course builds on that background by focusing primarily on the major different types of investments such as stocks, bonds, and options. For each investment type, the course covers terminology, mechanics, pricing, uses, and risk analysis. In addition, it covers how secondary markets work to facilitate trading securities.

IPO’s & Venture Capital, FIN 70461

2 credits, Finance and Systems Elective

This course will consist of two modules. The first module will look at Initial Public Offerings, or IPO's. Topics will include how IPO's are done in the U.S.; how they are done in other countries; the recent scandals and calls for reform; auctions, both IPO auctions and others, and whether they can be expected to work for IPOs; the Google IPO; and alternative proposals for reforming the IPO system in the U.S. The second module will look at the venture capital/private equity market. We will discuss how to negotiate funding, how to structure deals to avoid conflicts and optimize performance incentives, and how to manage private equity investments (for example, by helping the entrepreneur in non-financial matters). Case studies will cover some of the choices and problems that may arise.

Issues in Sustainable Investing, FIN 70921

2 credits

The fundamental purpose of this course is to understand how environmental, social, and governance (ESG) criteria pertain to sustainable investing.

Mergers & Acquisitions, FIN 70411

2 credits, Finance and Systems Elective

The objective of this course is to facilitate understanding of corporate merger and acquisition activity, restructurings, and corporate governance. This includes exploring the theory and evidence regarding these topics, the motives for these transactions, the sources of value-added, and managerial incentives to engage in or resist these activities. In this class, you will learn how to apply discounted cash flow and other techniques for valuation purposes. Case projects and valuation assignments will be used to apply financial theory and valuation techniques in real-world situations. Classroom discussion of current M&A related activities will be used to reinforce key concepts. The structure of the class is a combined lecture/class discussion format with a great deal of emphasis on active learning. We will rely heavily upon case studies of past events and news articles of current events to illustrate how financial theory can be applied in an actual business environment.

Mergers and Acquisitions Practicum, FIN70401

2 credits

The objective of this course is to understand various aspects of the corporate acquisition market, including sources of acquisition synergies, valuation and pricing of acquisition targets, takeover defenses, the roles of management incentives and compensation, financing methods, the roles of insider and institutional shareholders, and regulations and taxes.

Multinational Financial Management, FIN 70501

2 credits, Finance and Systems Elective

Multinational corporations are the instruments for the globalization that is fundamentally changing the economic and political structure of our world. This course focuses on the corporate decision maker, his or her analysis of the multinational environment, anticipation of the firm's financial interaction with that environment, and the use of decision models to select among resource allocation alternatives. Topics include exchange exposure and hedging, multinational acquisitions, capital budgeting, and global financing.

Options Markets, FIN 70621

2 credits, Finance and Systems Elective

This course examines options markets, serving as an introduction to the dynamic world of derivatives. The goal is to provide rigorous applied training that prepares students for employment with firms where derivatives are either of primary importance (e.g., investment banks, trading firms) or secondary importance (e.g., corporations having interest rate or foreign exchange rate exposure that requires hedging). Topics include fundamental pricing relations and models (e.g., the Black-Scholes and binomial models), trading strategies for individuals and corporations (e.g., covered calls, protective puts, spreads, etc.), and risk management. Although both financial and commodity derivatives are discussed, the course emphasizes financial derivatives for which the underlying assets are stocks, bonds, or foreign exchange.

Real Estate Finance, FIN 70811

2 credits, Finance and Systems Elective

This course provides an overview of real estate markets and the analysis used to support financial decision-making. The course will cover (1) residential housing and mortgage products, including securitized residential debt; (2) the commercial property market and the techniques used to value and finance investments; (3) the securitized commercial debt (CMBS and CDO) and equity vehicles (REITs) for real estate. Outside speakers will provide insight into current market conditions and market practices. Class discussion will include discussion and analysis of current real estate market events.

Real Estate Finance & Capital Markets, FIN 70721

2 credits

This course considers such topics as the contractual features and underwriting requirements of residential and commercial first mortgages; credit risk, duration, and convexity characteristics of mortgages; construction debt, alternative lending markets, private equity markets and deal structures; mortgage secondary markets including the GSEs and “private-label” securitization; introduction to real estate securities structuring; portfolio theory and the cost of real estate capital.

Real Estate Fundamentals, FIN 70701

2 credits

This course presents an introduction to the principles and practices of real estate. Topics to be covered include land use patterns and regulation, real estate finance, valuation, real estate law, brokerage and transfers, urban economics, and real estate development.

Real Estate Valuation & Income Property Investment Analysis, FIN 70711

2 credits

Techniques of real estate valuation used by appraisers and other real estate professionals with emphasis on quantitative market-based methods; the use of and relationships between market comparable, direct capitalization, and discounted cash flow valuation methods; income property analysis including the effects of financial leverage and taxes; pro forma construction, analysis, and software tools; market analysis case studies are considered.

Trading and Markets, FIN 70681

2 credits, Finance and Systems Elective

This course examines the general nature of organized trading by examining how bid and offer prices are determined, how market rules evolve, and what markets should be built. While markets for products and services are discussed, the focus is on the trading of financial securities. Existing centralized equity exchanges face competition from new alternative trading systems made possible by today's information technology. This course also examines the impact and implications of this dynamic.

Graduate & Law

Boardroom Insights, MBGR60220

1 credit

In this course, corporate leaders and senior executives reflect on critical issues, concerns and experiences, sharing their insights in a mix of lecture and discussion sessions designed to simulate ideas and provide an opportunity for dialog. Topics will vary from speaker to speaker, ranging across the spectrum of business to expose students to the opportunities and challenges inherent in today's global business environment. Speakers will select ideas they feel are relevant and valuable to students' development as they prepare for a professional career.

Business Intelligence, MGT 70659

2 credits

This course will cover several techniques needed to capitalize on the unprecedented availability of information and to meet the growing demand for better and faster decision support from such information. This course material provides an understanding of various methods used to extract knowledge from data, such as data mining, as well as with important tools to improve managerial decision-making. Cases from finance, management, marketing, and operations are used as illustrations.

Conflict Management, MBCM 70501

2 credits

Conflict is a central feature of human behavior on interpersonal, organizational, societal, and international levels. In this course, we explore the psychology of disputes, the nature and sources of conflict, and the ways in which conflict and human emotion can disrupt or make business organizations dysfunctional. As we examine the nature of conflict, we'll explore behavioral responses and theoretical approaches to it and offer a wide range of alternatives to working through conflict. This course is highly practical and will offer you an opportunity to apply current research findings as you interactively participate in conflict resolution.

Corporate Communication I, MBCM 70451

2 credits

Few issues can affect stock price faster than a corporate crisis or a negative story in the news media. In the course of their careers, managers will confront a series of issues related to corporate communication, including reputation management, media relations, legislative and government affairs, employee communication, and crisis management. Other issues will include investor relations, corporate philanthropy, and identity and image issues. The class will examine the intersection of three separate, yet related, groups: the public, the press, and private enterprise. The course will also focus on communication programs intended to improve and influence public opinion and public policy on behalf of companies, industries, organizations, and causes.

Corporate Communication II, MBCM 70461

2 credits

This course is a continuation of Corporate Communication I (MBCM 70451), which is a prerequisite for enrollment. This course will provide students with an opportunity to explore key issues related to corporate image, identity, and reputation in depth. Students will work in small teams to research, write, and present original case studies for publication and distribution to other schools of business. Students will choose their own topics and work under the close supervision of a faculty member to gather information relevant to a current corporate communication issue or crisis.

E-Business Technology, MGT 70669

2 credits

This course gives an overview of the technologies relevant to electronic commerce, including operating systems, networking, the Internet, computer security, and electronic transaction processing. The course also involves extensive hands-on work in developing e-commerce applications using modern programming and mark up languages common on the Internet. It aims to bring all students up to a basic level of competence and familiarity with e-commerce technologies. After completing this course, students should understand the functions of technologies that support e-business and be able to develop interactive web-based e-commerce applications.

Entrepreneurship, MGT 70509

4 credits

The goals of this course are to give students a broad understanding of the field of entrepreneurship and an introduction to the critical tools necessary to create a successful new venture. This course is designed to simulate the "real life" activities of entrepreneurs in the start-up stage of a new venture concept and to determine whether a demand exists for their product or service. In the past, several of these concepts have gone on to become actual businesses. In addition, the course facilitates networking with entrepreneurs and other students who are considering becoming entrepreneurs.

Funding New Ventures, MGT 70529

2 credits

This course examines financing the startup of a new venture. The course will examine bootstrapping, the characteristics and merits of financing with equity and debt, venture capital, and angels. Students will learn how to prepare a financial plan, including projecting sales and capital expenditures, designing pro forma income statements, balance sheets and sources, and applications of funds statements.

Health Care Management, MGT 70319

2 credits

Healthcare comprises approximately 14% of the gross national product of the United States. Healthcare expenditures are likely to continue to rise for the foreseeable future. Issues concerning healthcare will continue to affect virtually any business enterprise. The objectives of this course are to introduce students to the healthcare field and management challenges facing healthcare executives and managers. This course will provide students with a basic understanding of the following areas in healthcare: administration; public policy and the law; economics and the role of managed care; the role of physicians in healthcare; healthcare information systems and patient safety and quality. This class will practice using the basic introduction and the students? lessons learned from other fields (e.g., accounting, financing, operations) to solve real-world problems generated from one of Mercy Health System’s more than 50 clinical locations.

Innovation, MGT 70428

2 credits

This course investigates how organizations can best cope with rapidly changing environments and technologies. A combination of lectures, cases, and projects are used to examine problems in determining and implementing changes in organizational structures and processes.

Innovation Seminar, MGT 70429

2 credits

MGT 70428 is a prerequisite to this course. This course investigates how organizations can best cope with rapidly changing environments and technologies. A combination of lectures, cases, and projects are used to examine problems in determining and implementing changes in organizational structures and processes.

Intercultural Communications, MBCM 70521

2 credits

Intercultural Communication, a two-credit graduate elective course, examines the concepts associated with culture and communication; analyzes intercultural communication case situations; and integrates conceptual understanding with "real life" intercultural experiences and observations. This course will be taught in a lecture-reading-discussion/in-class exercise format. Course objectives:  to cultivate an appreciation for the importance of intercultural communication in business and society; to develop an understanding of the intercultural communication process; to expand skills in analyzing intercultural communication situations; to improve self-awareness and communication behavior in intercultural settings; to examine the ethical issues related to intercultural communication.

International Management, MGT 70469

2 credits

In today's global business environment, managers should be trained to respect the prominent role international relations plays in the day-to-day running of businesses around the world. This course examines the trends, challenges, and opportunities inherent in international management decisions. Specific topics to be covered include cross-cultural differences, ethical issues, motivating, and leading in an international context, negotiations across cultures, expatriate employee issues, and international business strategy. Students are encouraged to participate in class discussions. Readings and cases will be used extensively. A group project and presentation are required.

International Operations, MGT 70729

2 credits

This course focuses on what it takes for a company to attain manufacturing excellence in a global economy. Common characteristics in the organization and management of world-class manufacturing companies are examined. This course emphasizes the formulation and implementation of global manufacturing strategy, which requires making a series of coordinated decisions regarding structural, infrastructure, and inter-functional elements in manufacturing. Topics covered include manufacturing strategy, product design, and development, JIT and MRP-II, global supply chain management, flexibility and time-based competition, workforce management, and organization for global operations and managing joint ventures.

Launching New Ventures, MGT70526

2 credits

This course focuses on launching a new venture. Topics to be examined include growth and cash management, sustaining the differentiated/competitive advantage of the venture, crisis management and new venture human resources issues. This course will use an action learning pedagogy. Students will be expected to apply what they learn in real business situations.

Management Speaking, MBCM 60401

2 credits

This course will provide you with an opportunity to improve your spoken communication skills in a variety of settings from informal meetings to large, formal presentations. Speaking experiences include business briefings, informative talks, persuasive speeches, and television news interviews. You will receive instructor feedback as well as peer review on every aspect of oral communication, including delivery, nonverbal behavior, content, organization, and visual support. Small sections promote personal student-professor contact and provide time for individual coaching.

Management Writing, MBCM 60421

2 credits

Because the most important ideas in business end up in writing, and because writing can frequently become a career sifter, this course will focus on the written word as a principal means of implementing business strategy and solving managerial problems. This course will focus on the basics of written expression in a business context, including the communication process, critical thinking, audience analysis, message development, correspondence, and document design.

New Venture Strategy, MGT 70599

2 credits

This course will build a series of non-mathematical models of success and failure in the world of entrepreneurial business through intensive case analysis of both archival and current situations. We will not limit ourselves strictly to small business, but will approach business strategy issues that impact the practice of entrepreneurship. While all strategy courses are about the future, in corporate strategy, the future is charted based on the current operations of the firm. In New Venture Strategy, this task is much harder since students are thinking about a new firm with no existing data to guide strategy. By the end of the course, students will have developed a process for realistically assessing risk in various entrepreneurial schemes. In addition, they will have reviewed and understood both success and failure in a host of entrepreneurial businesses. From this, a greater ability to judge their own entrepreneurial ideas will emerge.

Process Analytics, MGT 60709

2 credits

Businesses compete based on the efficiency and effectiveness of delivering an experience, service, or good to their customers. This class provides a foundation for evaluating and analyzing business processes in order to make them more efficient and effective. Students will understand the problems and issues confronting operations managers. Furthermore, they will also learn language, concepts, insights, and tools to deal with these issues in order to gain competitive advantage through process analytics. Finally, students will be able to apply the tools to solve business problems in real world cases. The concepts and tools presented in this class can be applied to the service or manufacturing sector, to for-profit or not-for-profit organizations and all disciplines within a business.

Sports Business, MBGR 70181

2 credits

This course provides a historical, theoretical and practical look into the various facets of sports administration from a business perspective. To this end, readings, lectures and research assignments will (1) give students a global overview of the sports business in general; (2) describe the cultural nuances that are specific to the business aspects of professional sports such as football, baseball, hockey, basketball, etc., as well as amateur sport organizations; (3) identify markets, target audiences, as well as methods employed to communicate to selected groups; and (4)examine in a comprehensive manner the economics of each sports business sub-sector.

Spreadsheet Decision Modeling, MGT 70759

2 credits

Managers today must increasingly make decisions on issues that are complex and have quantitative aspects. This course explores how computer-based tools can improve this type of decision making. Spreadsheets as well as software for simulation, project management, decision trees, and artificial intelligence will be used extensively. All tools are studied in the context of real-world applications from several business functions: operations, finance, marketing and accounting. Specific applications include logistics systems, process improvement, portfolio selection, options pricing, data mining, test market decisions, income statement analysis, and accounts receivable collection. General principles that can enhance the choice and application of these tools will be discussed.

Strategic Business Technology, MGT 70699

2 credits

The course addresses current information systems issues for managers. It discusses topics that allow managers to identify information technology’s opportunities for various business functions. Through case examples of organizations, students will learn how to address current and future business challenges through strategic use of information technology.

Technology Risk Management, MGT 60739

2 credits

This course is intended to give students an overview of how information technology (IT) has impacted the way companies are managed. Specifically, we examine how IT has altered existing business strategies and created new business models. We rely in this course almost exclusively on studying real life situations of successful companies that have deployed IT to gain a competitive edge focusing on the business issues facing these companies, the challenges and opportunities presented by IT deployment, and then attempting to assess the impact of such a deployment. This course will, therefore, rely almost exclusively on examining cases, outside reading material, and student research.

10 Years Hence Lecture Series, MBGR60210

1 credits

This course will explore issues, ideas, and trends likely to affect business and society over the next decade. The series of lectures will feature a wide range of experts on economic demography, biotechnology, religious fundamentalism, oil and peace, futurism and work, natural resources, and more. No examinations or graded assignments. Students must attend all lectures; no unexcused absences. Open to any Notre Dame undergraduate or graduate student.