All courses carry 3 credits unless otherwise specified.

514 Computer Auditing and Control
Those auditing techniques applicable to computer-based information systems. Techniques emphasized: integrated test facilities, snapshots, and generalized audit programs. Prerequisite: ACCOUNTG 311 or 312, or equivalent.

521 Financial Accounting I
A conceptual framework for accounting for a firm’s reported assets. Focus on the nature of assets and issues regarding their recognition, measurement, and disclosure. Assets covered are cash, receivables, inventory, plant and equipment, intangibles, and investments in equity securities. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices.

522 Financial Accounting II
Continuation of ACCOUNTG 521. A conceptual framework for accounting for a firm’s reported liabilities. Focus on the nature of liabilities, and issues regarding their recognition, measurement, and disclosure. Liabilities covered include bonds, leases, pensions, other postretirement benefits, and current and deferred income taxes. Also, accounting for stockholders’ equity, earnings per share measures, and statement of cash flows. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: SCH-MGMT 521 or equivalent.

523 Financial Reporting III
The third course in the financial accounting sequence, providing a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting. Prerequisite: SCH-MGMT 522 or equivalent.

541 Auditing
First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

572 Advanced Federal Tax Procedures
Concentration on the federal income taxation of corporations, partnerships, estates and trusts, gifts and estate taxes. Prerequisite: ACCOUNTG 371 or equivalent.

582 International Accounting
Examines issues associated with the globalization of business. Topics include international business and multinational strategy, major influences in developing accounting standards, comparative accounting practices, harmonization of international accounting standards, consolidated financial statements involving foreign subsidiaries, financial statement analysis involving foreign companies, and management, auditing, and tax issues in a global environment. Prerequisite: ACCOUNTG 322 or equivalent.

583 CPA Law
A broad survey of legal problems encountered in business transactions; emphasis on implications to accountants and auditors. Prerequisite: MANAGMNT 260 or consent of instructor.

591I Object Oriented Problem Solving for Business with Visual Basic
All standard features of Visual Basic as they relate to the business environment, including object oriented programming and database access.

597G Internet Business and Design
Hands-on design and develoment of Internet business, including work with area companies. Topics include Web site design, Internet strategies, process design, on-line customer services, Web marketing, payment, systems, securities, and related managerial and technical issues.

603 Legal Aspects of Commercial Transactions
Basic substantive law of commercial transactions. Legal topics include contract law, agency and corporate law, and government influence on business under the Uniform Commercial Code. Recent developments in law emphasized.

630 Accounting for Decision Making
A conceptual introduction to financial accounting, covering the complete accounting cycle and resulting financial statements. Topics include asset valuation and reporting, debt and evaluation financing, inter-corporate investments, and earnings management.

631 Managerial Accounting and Control
Accounting topics pertinent to managers in making internal decisions. Topics include cost behavior, cost-volume-profit analysis, profit planning, transfer pricing, evaluation of segment profitability, and activity-based costing.

632 Information Management
The management of information technology resources to successfully integrate into an organization electronic commerce, network computing, supply chain management, enterprise resource planning, transaction processing systems, customer relationship management, information security, and other relevant topics.

640 Financial Analysis and Decisions
Basic concepts, principles, and practices involved in financing businesses and in maintaining efficient operation of the firm. Framework for analyzing savings-investment and other financial decisions. Both theory and techniques applicable to financial problem solving.

641 Financial Management
Internal financial problems of firms: capital budgeting, cost of capital, dividend policy, rate of return, and financial aspects of growth. Readings and cases. Prerequisite: SCH-MGMT 640.

644 Managerial Economics
Microeconomic analysis and application to business decisions: cost and profit analysis; demand and pricing; investment analysis and capital budgeting; and economic forecasting.

650 Business Data Analysis
Statistical methods employed in collection, analysis, and interpretation of data. Business applications of sampling, analysis of variance, experimental design, regression analysis, and forecasting models.

660 Marketing Management
Marketing concepts of planning, organization, control, and decision making from viewpoint of the business executive. Stress on tools available for analysis and control of marketing activities.

670 Production Operations Management
Analysis of production problems and solution techniques. Work-flow processes, technology of materials and equipment, and control of availability, quality, cost, and price of products and resources.

680 Organizational Behavior and Theory
Addresses questions of organization design and human behavior. Presents perspectives for understanding and analyzing processes of managing complex organizations and the interpersonal dynamics within them. Credit, 4.

689 Organizational Planning and Strategy
Capstone course requiring application of knowledge, theories, and techniques derived from previous courses, using integrative cases and empirical observations to formulate improved policies and plans. Restricted to final semester or by consent of instructor. Prerequisites: SCH-MGMT 630, 640, 644, 650, 680.

711 Applied Mergers and Acquisitions
Evaluates strategic implications and tactical aspects of mergers, acquisitions, spin-offs, and alliances. Topics include valuation of M&A deals; deal structure; due diligence; corporate governance; legal, tax, regulatory, organizational, and environmental planning issues.

713 Services Marketing Management
The essentials of marketing management as applied to service industries such as health care, hospitality, financial, technology, and consulting. Topics include service quality, segmentation, positioning, consumer expectation, service recovery, internal marketing, and relationship marketing.

715 Sport Marketing
Application of traditional marketing strategies within the spectator sport industry. Issues such as fan identification, relationship marketing, and sponsorship explored, using weekly case studies.

723 A Coach Approach to Improving Leadership Effectiveness
Introduction to the field of organizational coaching, focusing on the utilization of coaching skills to improve leader effectiveness. Theoretical underpinnings of this emerging profession.

731 Advanced Managerial Accounting
A conceptual and analytical approach to the use of cost and revenue estimates in the planning and control of manufacturing and service firms; statistical estimation of cost and revenue behavior; transfer pricing and performance measurement in decentralized organizations. Prerequisite: introductory coursework in management accounting, management economics, and statistical analysis.

733 Accounting Information Systems
Accounting systems and their relationship to other business information systems. Graduate accounting status or consent of instructor required.

734 Accounting Theory
Constructing frameworks to understand the roles that financial reporting and accounting institutions play in a broad economic context. Prerequisite: graduate status or consent of instructor.

736 Taxes and Business Decisions
A conceptual overview of federal tax laws, focusing on the broad structure of the income tax law and how that law relates to many business investment and personal activities. Includes basic tax policy issues and the many social and political implications of our current tax system.

738 Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and Their Owners
Integrated examination of the three dif-ferent tax regimes that apply to C Corporations, S Corporations and Partnerships and Limited Liability Companies. Comparison of the three regimes on an ongoing basis, with the aim of fostering the ability to compare the tax consequences of all three regimes and determine which is best under a particular set of facts and circumstances.

739 Advanced Topics in Accounting
This course facilitates the development of conceptual perspectives and skills that professional accountants use to determine appropriate accounting treatment of complex transactions. Emphasis is given to (1) a working knowledge of the conceptual framework underlying accounting rules, (2) an appreciation of the inexact and sometimes political nature of rule-making, (3) the economic consequences (broadly defined) of accounting choices, (4) basic research skills applied to the professional accounting literature, and (5) the ability to construct, convincingly communicate and defend arguments.

740 Money, Capital, Markets and Institutions
Impact of financial intermediaries on U.S. capital and money markets. Analysis of market efficiency, structure and performance, and role of monetary, fiscal, and debt-management policy. Prerequisite: SCH-MGMT 640.

741 Investments
Development of general theory of investment management and its application to individual and institutional investors; computer portfolio management. Prerequisite: SCH-MGMT 640.

742 Growth, Mergers, and Acquisitions
Analysis of financial problems and im-plications of corporate growth. Mergers and acquisitions as instruments for achieving growth. Text and cases. Prerequisite: SCH-MGMT 640.

743 International Finance
Introduction to foreign money and capital markets and international financial institutions: financial planning for corporations with overseas operations; analysis of sources and uses of corporate funds abroad; criteria for choice among alternative foreign investments. Text/case approach. Prerequisite: SCH-MGMT 640.

745 Financial Models
Analytical approach to financial management. Emphasis on theoretical topics of financial decision making. Through use of mathematical, statistical, and computer simulation methods, various financial decision making models are made. Prerequisites: SCH-MGMT 640.

746 Portfolio Theory
Factors affecting investment values of securities, and methods used in their analysis. Prerequisite: SCH-MGMT 741.

747 Theory of Financial Markets
In-depth study of portfolio analysis and stochastic processes in security markets. Emphasis on quantitative solution techniques and testing procedures. Prerequisite: SCH-MGMT 640.

749 Seminar in Finance
Seminar in current issues and developments in corporation finance, investments, and financial institutions and markets; emphasis on application of analytical techniques and decision models. Advanced graduate standing in finance or consent of instructor required.

751 Management Science Applications in Business
Application of probability theory (discrete and continuous), stochastic process, linear, quadratic and dynamic programming, waiting lines, sequencing, and computer simulation models to selected problems in management science. Prerequisite: SCH-MGMT 632.

752 Deterministic Models in Management Science
Introduction to deterministic models and techniques relevant to business problems. Topics include Kuhn-Tucker theory, mathematical programming, difference equations and discrete and continuous maximum principles. Consent of instructor required.

753 Probabilistic Models in Management Science
Introduction to probabilistic models and statistical techniques relevant to business problems. Consent of instructor required.

758 Supply Chain Management
Basic concepts of supply chain management such as synchronized information, product and financial flow, channel design and configuration, supplier relationships, internal and external logistics, and inventory deployment and replenishment. Supply chain modeling for the optimization and monitoring of a supply chain, or a segment thereof, using network (mathematical programming) models.

761 Consumer Behavior
Social, psychological, and economic roles of consumer in decision making and market behavior. External and internal determinants of buyer behavior.

762 Research Methods in Marketing
Applicability and utilization of quantitative research techniques to marketing problems and processes. Prerequisites: SCH-MGMT 650 and 660.

764 International Marketing Management
Impact of political, social, economic and cultural forces of divergent societies upon managerial decision-making process in international marketing operations. Problems associated with design of marketing strategy. Prerequisite: SCH-MGMT 660.

765 Product Management
Analytical, decision-making, and planning tasks of marketing and product management in competitive environments. Includes formulation of product-market strategies, new product development, product-line deletions, and formulation of marketing plans and budgets. Prerequisite: SCH-MGMT 660.

767 Management of Marketing Communications
Development of effective marketing communication strategies based on understanding of characteristics of audiences. Integration of conceptual material from communication theory as applied to advertising and other promotional problems. Prerequisite: SCH-MGMT 660.

769 Advanced Topics in Marketing
Seminar in current issues and developments in field of marketing, including trends in public policy, new research applications, and techniques for formulating marketing strategies. Advanced graduate standing in marketing or consent of instructor required.

770 Human Resource Management
Overview of personnel management theory and practice in organizations. Job definition; recruitment, selection, separation; training; health and safety; compensation; EEO issues.

772 Compensation Administration
Direct and indirect compensation; wage and salary criteria, policy, and methods; performance appraisal systems; incentive and nonincentive systems; payment methods for managers and professionals.

778 Advanced Topics in Personnel Management
Three-module seminar covering: A. Compensation and Benefits, 1st 3rd of semester; B. Performance Evaluation, 2nd 3rd; and C. Training and Development, final 3rd. Any or all modules may be taken.

782 Organization Development
Role of organization development consultant and cycle of events involved in assisting clients. Emphasizes development of skills in problem diagnosis, formulation of solutions, and managing organizational change. Prerequisite: SCH-MGMT 680.

783 Business and Its Environment
Relationship between business firms and various environments in which they operate; examines environmental impact of business decisions, issues related to social accountability of firms, and effects of governmental regulations. Advanced graduate standing or consent of instructor required.

791A Interpersonal Skills for Managers
Focuses on increasing awareness of and developing interpersonal skills. Emphasizes leadership, listening, assertiveness, negotiating, teamwork, and other skills. Prerequisite: SCH-MGMT 680.

795L Leadership and Beyond
An overview of different perspectives and approaches to leadership practice. Goes beyond traditional leadership practices to examine empowering leadership approaches and contemporary leadership challenges. Prerequisite: SCH-MGMT 680.

801 Philosophical Foundations in Business Administration
Conceptual foundations of business administration in context of social and economic philosophy. Corporate objectives and goal models, theories of organization, and social responsibilities of corporate management.

802 Foundations of Organization and Management Studies
Examines classic and contemporary texts in management commonly considered pioneering works. Participants read and critically evaluate the books to gain understanding of their importance in shaping the organization studies field. Prerequisite: consent of instructor.

803 Theory and Research in Organizational Behavior
Theories and empirical applications of organizational behavior in contemporary research. Topics include motivation, organizational justice, attitudes, leadership, and groups. Participants critically analyze research on current issues. Focus on building knowledge and research skills.

804 Research Methods I
Introduction to basic issues in research design; emphasis on methods allowing inference of cause-and-effect relationships.

805 Multivariate Methods for Business Research
Techniques of multivariate statistical analysis as applied to business research. Discriminant analysis, canonical correlation, multivariate analysis of variance and covariance, factor analysis, cluster analysis.

811 Business History
American business institutions as evolved through time. Impact of social and economic processes on their development and operations.

812 Jurisprudence and Business
Social-scientific and philosophical theories of law; systems, functions, processes and limits of law, applications to the business organization in its external and internal affairs.

815 International Aspects of Business Administration
Basis of international division of labor, history of international business policy, and cultural differences affecting management of international business enterprises.

821, 822 Management Science I, II
Selected topics of current significance in mathematical, statistical, computer, and behavioral approaches to management and administration. Either semester may be elected independently. Credit, 3-6.

823 Mathematical Programming
Application of linear, quadratic, integer, and dynamic programming models and algorithms in pricing and resource allocation by firms; sensitivity analysis and parametric programming.

824 Decision Models in Business Administration
Application of probability theory and selected topics in mathematics to stochastic and deterministic managerial decision models.

825 Seminar in Management Science
Presentation of journal reports on business topics utilizing a quantitative approach.

831 Long-Range Business Planning
Advanced and intensive study of long-range planning practices in business firms. Emphasis on planning process in relation to other managerial processes on most recent methods of reducing risk and uncertainty in long-term planning strategies.

832 Dynamics of Corporate Organization
Changes in corporate organization as adaptive responses to challenges and constraints imposed upon the corporation by variations in endogenous and exogenous factors.

833 Organization and Administrative Theory
Examines research and scholarly approaches to organization theory by investigating both the concept ‘organization’ and the concept ‘theory’. Presents such perspectives as decision theory, structural contingency theory, institutional theory, transaction cost economics, and network theory.

834 Management Systems: Theory, Analysis and Design
Review of systems with stress on normative behavioral systems. Designing, implementing, operating, maintaining, and controlling such systems. Organization viewed as a total system. Each student designs behavioral system as class project.

841 Management Information Theory
Theories and applications of management information system in context of total servomechanism system concept. Generation, organization, transformation, dissemination, codification, discrimination, and economics of information.

842 Management Control Systems
Function of total systems theory; provides direction in attaining planned objectives of the system. Various theories of control and measurement in relation to organization resources and information requirements.

845 Theory and Research in Sport Organizational Behavior and Sport Strategic Management
A critical examination of the literature pertaining to organizational behavior and strategic management within the sport context. Emphasis on theory development and empirical research approaches.

846 Theory and Research in Sport Marketing and Sport Consumer Behavior                                            An overview and analysis of current research issues within sport marketing and sport consumer behavior. Topics include socialization and motivation, social identity theory, viewership and attendance, brand management, loyalty, and sponsorship.

847 Theory and Research in Sport Law and Sports Economics
Examination of the key contributions to the sport law and sports economics literature. Taught as two separate modules, with each module emphasizing theory development and empirical research approaches within the respective fields.

851 Theory and Science in Marketing
The state of marketing knowledge; content and validity of marketing thought, theories, and other substantive and methodological contributions to development of marketing science.

852 Behavioral and Social Science Issues in Marketing
Materials from behavioral and social sciences used to expand understanding of marketing phenomena.

861 Advanced Accounting Theory I
Origin, development, and current status of financial accounting theory. Existing literature.

862 Advanced Accounting Theory II
Origin, development, and current status of managerial accounting theory. Existing literature.

871 Micro Theory of Finance
Optimum financial policies and decisions of nonfinancial firms. Theory of competition and optimum asset management of financial firms.

872 Financial Intermediaries and Markets
Financial intermediaries and financial markets and development of theory of financial intermediation as it relates to growth, employment, and price levels.

881 Production Management Analysis
Application of mathematical and statistical methods and models for production management decisions and problem analyses, and for managerial planning and control.

882 Production Management Policy
Formulation and administration and production and operations management policies with reference to developing an effective total business strategy.

883 Seminar in Tourism Theory and Research
Theory construction as it applies to the tourism phenomenon and its impacts. Students review published research and develop an understanding of classic theories to create a foundation framework for their dissertation research.

884 Decision Making for the Services Industry
For Ph.D. students in Hospitality and Tourism Management and related fields. Examines models used by service firms to make informed decisions.

885 Research in Services Marketing and Management
Surveys classic and current conceptual and empirical research in services marketing and management in the context of the hospitality and tourism industry and other sectors including health care, educational, and financial services.

888 Seminar in Hospitality Research
Selected topics of current significance to researchers and practitioners in the hospitality industry. Emphasis on identifying advancements in theories and their applications in hospitality cultures of inquiry.

891, 892, 893, 894, 895, 897 Seminar in Advanced Topics in Business Administration
Advanced topic section in each general or functional field of study. Investigation of current literature and research in these areas.

896 Independent Study in Business Administration
Individualized secondary or applied research in special areas of guided doctoral-level investigation. Consent of instructor required. Credit, 3-6.

899 Doctoral Dissertation
Credit, 18.


© 2012 University of Massachusetts AmherstSite Policies
This page is maintained by the Center for Educational Software Development