Graduate Courses Offered

ACC 560 Accounting Theory

Accounting theory and policymaking are studied. Topics covered include measurement, economics of financial reporting, setting of accounting objectives and standards, and the usefulness and credibility of accounting information. Research projects in the class are oriented toward the dynamics of accounting standards. The impact of accounting on policy making in business is covered.

ACC 562 Advanced Income Taxation

A study of the advanced legal and accounting aspects of the federal income tax on incomes for corporations, partnerships, estates and trusts. The course includes the study of tax theory and research-oriented toward resolution of tax problems and audit procedures. Preparation of tax returns for business entities using current tax forms is included.

ACC 563 Governmental, Nonprofit, and Partnership Accounting

A study of the special accounting principles and problems for partnerships, fiduciaries, government, and nonprofit organizations. Emphasis is placed on the analysis of a comprehensive financial report from a governmental entity.

ACC 564 Business Law and International Accounting Issues

Advanced topics in business law will be covered to aid in preparing the student for the CPA examination and for effective work. Topics covered include regulation of business, employment, and regulatory law relating to accountants. An orientation to international accounting and auditing standards is included. The cultural reasons for differing accounting standards and the reasons for harmonization of standards are discussed.

ACC 566 Auditing

Auditing theories and procedures for use in public accounting. Emphasis is on generally accepted auditing standards, planning an audit, internal control, evidence, professional ethics, legal liability, and reporting. The pedagogical style will have a team orientation. Cases will be used to integrate knowledge from prior courses.

ACC 570 Seminar in Auditing and Rcporting/Seminar in Accounting and Information Systems

Students work in teams to study current evolving issues in accounting and reporting or systems. Each team is responsible for presenting its research issue to the class. Cases are used to illustrate current accounting practice in evolving areas. Serves as a capstone course.

BUS 561 Professional Communication

The course will focus on skills necessary for effective communication in an audit firm. Oral, listening, and writing assignments will be designed to fit the goals and needs of communication both within the firm and with clients.

BUS 565 Information Systems for Management Decisions

The course focuses on the use of information systems in accounting and management decision making. Use of database management systems, business telecommunications, and networking is included. Lecture with laboratory.
Prerequisite: IS 221 or equivalent or consent of instructor.

BUS 568 Communication and Diversity

The course will focus on the understanding of diversity and its manifestation, and problems and opportunities for firms operating in an environment characterized by diverse cultures. Scholars have said communication equals culture and culture equals communication. The course will emphasize the communication skills necessary for relating to and understanding of cross-cultural differences within today's global environment.

BUS 569 Systems Analysis, Audit and Control

The course focuses on the phases of analysis, design, and implementation of information systems in the accounting area. Effective control of .sll types of information systems and auditing principles to electronic information processing systems are included.

PHL 567 Professional Ethics: Accounting

Application of classical and contemporary ethical theories to moral dilemmas encountered in the field of accounting and the practice of auditing. Our examination of professionalism and the professional code also provides conceptual grounding for navigating the complex ethical problems that, accountants confront in the workplace.

SCM 510 Information Technology Tools

An overview of personal computer-based supply chain planning and decision-making tools. Topics include the use of spreadsheets and other specific software applications for various tasks within the supply chain such as resource requirements planning, transportation service and costing analysis, carrier assessment, and inventory control.

SCM 511 Business Strategies

The fundamentals and insights into how supply chain management affects business strategies. A case study approach emphasizes supply chain management practices in an expanding global economy. Topics include an overview of quality, inventory management, logistics strategies, reverse logistics, procurement, e-commerce, and customer service.

SCM 512 Outsource Decisions: Selecting a Third-Party Logistics Firm

An overview of the decision-making practices, theories, and concepts for effectively outsourcing all or part of a firm's supply chain functions. Topics include a discussion of the various outsourcing options, the development of a third-party selection process, and creating viable, effective commercial relationships.

SCM 513 Forecasting in the Supply Chain

An overview of the typical product, price, and demand forecasting techniques used in effective and efficient distribution channel management decision-making. Course subjects include the modeling process, the value and limitations of the various forecasting methods, and evaluation of these techniques for solving practical supply chain problems.

SCM 520 Quality Process Management

A study of current practice as it relates to quality improvement processes in the management of a firm's distribution network. Topics include the value and costs associated with quality, the dimensions of quality, the application of practical statistical process control (SPC) methods to supply chain processes, quality certification, establishment of quality improvement programs, and quality improvement reporting.

SCM 521 Manufacture Decisions

A survey of the factors and issues a firm needs to consider in the decision to use an outside manufacturing firm or services provider in the procurement process. The course will briefly overview some of the legal, technical, and managerial aspects of this crucial decision. Topics include determining material needs, evaluation of alternatives, the development a total cost approach/analysis, and the reasons for the shift in corporate strategies related to the outsource decision.

SCM 530 Supplier Certification in the Supply Chain

An overview of the development /application of supplier certification concepts on the procurement process. Topics include locating supply sources, developing sound supplier relationships, monitoring and evaluating a supplier's performance, and supplier selection criteria such as quality, reliability, capability, financial stability, and geographical considerations.

SCM 531 Inventory Strategies

An overview of the current concepts, theories, and practices in control of inventory in the supply chain. Topics include a discussion /comparison of traditional versus zero-based inventory approaches, shared risk issues, inventory velocity, stock-outs implications, safety stock costs, and inventory decision-making techniques and tools.

SCM 532 Supply Chain Research and Analysis Techniques

An examination of the various research techniques and methodologies used in the analysis, design, and implementation of an effective distribution network. An emphasis of this course, which uses the case study approach, is how to implement various research strategies to solve supply chain problems. Topics include methodologies for systems design, customer service logistics audits, and analysis of public policy related to supply chain issues.

SCM 533 Inbound Logistics Strategies

A survey and examination of the issues surrounding the planning, implementation, and control of inbound procurement processes. Topics include strategies to support supplier programs, techniques/opportunities to improve inbound process flow, terms of sales, defining key inbound processes, and control metrics.

SCM 540 Global Logistics Networks

A survey of the impact of the emerging global marketplace on today's business environment. In particular, this case study course will integrate the concepts, theories, and evolving practices of global supply chains with today's marketplace. Topics include international terms of sale, impact of e-commerce on global strategies, international transportation carriers, documentation issues, global third-party providers, and ethical considerations.

SCM 541 Warehouse Strategies

An examination of the strategic nature and importance of an effective warehouse network in the supply chain. Topics include the changing role of the warehousing function; value-added services; warehouse space needs forecasting; basic warehouse layout and design factors; material handling design; the decision to buy or lease warehouse space; and location analysis.

SCM 550 Transportation Strategies

A survey on the impact of transportation strategies on supply chain decision-making. The course emphasizes the planning, implementation, and control process of the finished goods movement. Topics include selection, assessment and measurement of carriers, pricing strategies for carrier and modal selection, transportation contract development, role of private fleets, and outsourcing transportation services.

SCM 551 Marketing and Supply Chain Networks

An overview of the conceptual and practical applications of the physical flow of goods and related distribution information in the supply chain. Topics include the interface of marketing strategies and logistics, the development of new/alternative distribution channels, pricing policies, and channel conflicts.

SCM 552 Benchmarking Metrics for Supply Chain Management

An overview of the development and application of performance measures and benchmarking in the supply chain. Specifically, the course will examine the idea of how to establish benchmarking techniques of specific supply chain activities such as warehousing, transportation, and inventory control. Topics include the benefits and costs associated with benchmarking, the benchmarking process, methods of establishing benchmark statistics, selecting benchmark candidates, and the recalibration of the process.

SCM 553 Packaging Strategies

The course will examine the contribution and influence that packaging decision-making factors have on the product's value and distribution costs. Topics include such practical application issues such as how the size, shape, and types of packaging influence supply chain decisions such as material handling equipment and warehouse design, and the legal and environmental considerations of packaging.

SCM 560 E-Commerce and the Supply Chain

An investigation of the emerging role of electronic commerce (e-commerce) and its impact on supply chain management decision-making. Topics include a brief history of e-commerce, e-commerce strategies including business to business and business to consumers, development of effective supply chain networks for e-commerce, the future of e-commerce, and the implication of the distribution channel.

SCM 561 Customer Relationships

An overview of the development/impact of customer service/relationship strategies on cost/service decisions in the distribution channel. Topics include the development of customer satisfaction programs, methods of establishing customer service metrics, customer satisfaction as a corporate philosophy, and impediments to the implementation of effective customer satisfaction strategies.

SCM 570 Supply Chain Seminar

This capstone seminar course consolidates and integrates the many different functions, concepts, and decision-making practices within the supply chain. A case study approach helps students understand the development, value adding and important linkages in a distribution channel. Topics include strategic alliances, business strategy implications, customer service, and innovation.

SCM 571 Supply Chain Information Systems

An overview and analysis of the various information management technology resources used in a firm's supply chain. The course will examine the various source data capture hardware, communication applications, database products, and planning tools used in today's decision-making within distribution systems. Topics include an overview of warehouse management systems, Enterprise Resource Planning, routing/dispatch software, shipment tracing, and satellite tracking.

SCM 572 Reverse Logistics

An overview of practices, theories, and concepts with the return flow of goods, services, and information. Topics include handling returns in an e-commerce environment, return goods control methods, and freight claims prevention.

SCM 573 Managing Human Resources Issues in a Global Marketplace

A survey of critical human resources issues surrounding the hiring and training of qualified personnel in a global marketplace. Topics include managing in a diverse work environment, ADA, establishment of safe and effective working conditions, legal issues in human resource management, and ethical/social issues of outsourcing.

SCM 575 Final Project

A final team project presentation and paper to demonstrate the integration of all aspects of the program. Subjects will be developed and approved in cooperation with the cohort's faculty team.