College of Business
William Stratton, Ph.D., Dean
Kenneth A. Smith, Ph.D., Associate Dean
Corey Schou, Ph.D., Associate Dean for Information Systems
Gordon B. Brooks Sr., M.B.A., Assistant Dean for Graduate Programs
Darrell Scott, M.B.A., Assistant Dean
Carol Mahar, Ph.D., Assistant Dean for Alumni Relations and Development
Department of Accounting
Chair and Professor Picard
Professors: Boes, Frischmann, Plewa, Pumphrey, K. Smith
Associate Professor: Reis
Assistant Professors: Bezik, J. Smith
Department of Computer Information Systems
Chair and Professor Aytes
Professors: Beard, C. Schou
Associate Professor: Ottaway, Parker
Assistant Professors: Beachboard, Frost, Trimmer
Emeritus Faculty: Watts
Department of Finance
Chair and Professor Byers
Associate Professor: Hackert
Assistant Professor: Khang, Santhanakrishnan
Emeritus Faculty: Longmore
Department of Management
Chair and Professor Jolly
Professors: Brown, M. Johnson, Kilpatrick, Stratton, J. Tokle
Associate Professor: Krumwiede
Assistant Professors: Dennis, Lund Dean
Instructors: Cheney, Peterson, S. Schou
Emeritus Faculty: Gantt, G. Johnson, Martindale, Pawar
Department of Marketing
Chair and Professor Nitse
Professors: Balsley, Hoover, LeBlanc
Emeritus Faculty: Schwendig
Master of Business Administration
The College of Business (COB) at Idaho State University (ISU) offers a program leading to the degree of Master of Business Administration (MBA) to holders of business and nonbusiness bachelor's degrees. The MBA program is accredited by AACSB International, the Association to Advance Collegiate Schools of Business. In addition to the traditional MBA degree, the program offers MBA degrees with emphasis areas in Accounting, Computer Information Systems (CIS), Management, Marketing, Finance, and Health Care Administration (HCA). The MBA program at Idaho State University was the first to be accredited by the AACSB in the State of Idaho and remains committed to the delivery of a high quality, rigorous program.
The MBA program serves Southeast Idaho's need for part-time and full-time graduate education in business. The traditional MBA degree is offered in the evening in Pocatello and Idaho Falls to full-time and part-time students. The Computer Information Systems emphasis is offered primarily in the evening in Pocatello to both full- and part-time students. The Health Care Administration emphasis is offered only in Pocatello and primarily in the evenings. The Marketing, Management, and Finance emphasis areas require that students be able to take at least some emphasis area daytime courses in Pocatello and are restricted to individuals who do not have undergraduate majors in the respective fields.
The traditional MBA provides a broad general degree particularly suited to those pursuing a managerial focus in their careers. The Accounting, Computer Information Systems, Marketing, Management, Finance, and Health Care Administration options provide specialized knowledge relating to their respective fields. The Accounting emphasis meets the needs of students who wish to satisfy requirements for certification as public accountants (CPA) or certification as management accountants (CMA). Accounting emphasis courses are generally offered only in the daytime and only in Pocatello. In the interest of a more diverse student body, the college encourages and attracts a number of full-time students from other parts of the United States and foreign countries.
The Goals of the MBA Program
The goal of the MBA program is to prepare students for leadership roles in all areas of business requiring skilled and ethical decision-making and analytical abilities. Specific goals are to develop:
Competency in the functional fields of business of accounting, economics, finance, information systems, marketing, and management.
An understanding of human behavior in business situations and the manager's role as a leader in influencing behavior.
Skill in performing industry and financial analysis in a global context.
An awareness and understanding of the economic, political, legal and social environments in which business operates.
An integrative and strategic focus for students in decision making and problem solving.
Strengthened individual interpersonal, leadership, and communication skills.
The MBA Program
The MBA program consists of eight graduate core courses (MBA-I) covering basic knowledge skills and concepts, a core of seven broad integrative courses (MBA-II), plus nine to twelve credit hours of additional graduate level courses depending upon the student's program of study.
The MBA-I core develops a broad competence in the functional fields of business: Accounting, Economics, Management, Marketing, Operations, and Finance. The core also examines behavioral, international, ethical, industry analysis, and strategic issues that cut across the functional boundaries and provide a basic educational background. Student with undergraduate degrees in business can normally waive many or all of the MBA-I classes.
The MBA-II core consists of seven required courses which, although anchored in traditional functional fields, are designed to provide a strong integrative focus building upon the competencies developed in MBA-I courses.
The traditional MBA degree requires nine credit hours of graduate course work beyond the MBA-II core courses. The various emphasis areas require twelve credit hours of graduate course work beyond the MBA-II core courses. The courses in the Accounting, Computer Information Systems, Marketing, Management, Finance, and Health Care Administration areas of emphasis are designed to provide specialized knowledge specific to each of their respective fields.
Admission to the program and maintenance of good standing will be in accord with the requirements of the Office of Graduate Studies of Idaho State University and additional College of Business requirements.
Admission to the MBA program is granted only to students showing high promise of success. The College of Business uses various measures of high promise, including the candidate's performance on the Graduate Management Admissions Test (GMAT) and upper-division grade point average (GPA). Such measures, along with other reasonable indications of promise, will be used in combination to arrive at a final judgment.
The minimum requirement for admission is defined by the following:
The sum of 200 times the grade point averagein upper-division course work (4.0 system) plus the total score on the Graduate ManagementAdmission Test must equal at least 1050 points.
For applicants from schools with different grading systems a GPA will be inferred as accurately as possible. Also, graduate courses will be included in the upper-division GPA calculation. For applicants with a significant amount of recent upper-division academic course work versus course work that is considerably older, we may choose to consider only the recent GPA.
Individuals holding a current U.S. master's degree from an accredited institution may be considered to meet minium requirements and be considered for admission if they have combined GRE scored equal to or greater than 1350. They do not have to take the GMAT for admission.
Meeting the minimum formula requirement or minimum GRE requirement does not assure admission to the MBA program since other factors may be considered if they are deemed important in the assessment of the applicant's probable success in the MBA program.
Please note that no individual can be admitted to classified status in the MBA program until the College of Business has received the applicant's official transcripts and official GMAT/GRE score.
MBA classes are offered at the Pocatello campus and at Idaho Falls. In some instances students may have to travel to Pocatello or Idaho Falls to obtain a specific class. The MBA-I and MBA-II courses are offered only in the evening in Pocatello and in Idaho Falls. The traditional MBA degree is offered to both full-time and part-time students in the evening in Pocatello and Idaho Falls. The CIS emphasis courses are offered primarily in the evening in Pocatello. The Accounting emphasis courses are daytime courses offered only in Pocatello. The Marketing, Management, and Finance emphasis courses require at least some daytime Pocatello courses. The Health Care Administration emphasis courses are offered primarily in the evening in Pocatello.
MBA Degree Requirements
The requirements for the MBA degree are:
Satisfy MBA minimum prerequisites
Complete or waive MBA-I requirements
Complete MBA-II requirements
Complete the elective requirements
MBA Minimum Prerequisites
The minimum level of mathematics required for the MBA program is college algebra. If students have not completed this course, they must do so early in their program prior to enrolling in MBA-II courses. College algebra may be waived if the student scores in the 50th percentile or higher on the quantitative section of the GMAT. If all MBA-I courses are waived, students may enroll in MBA-II courses provided they are concurrently enrolled in courses to meet the math requirement.
Computer literacy is an essential skill for success in the MBA program and success in a professional business career. The minimum skills required are the ability to use a word processor, a spreadsheet, the Internet, and Windows. Students are required to maintain e-mail and Internet accounts on the ISU network.
Good communication skills are fundamental for students and managers. Students are expected to have a high degree of proficiency in both oral and written communication skills. Students failing to demonstrate communications proficiency will be required to take remedial work.
MBA I (24 hours)
Students must take the following courses or their undergraduate equivalents:MGT 216 Business Statistics MBA 610 Applied Economics MBA 611 Financial Reporting and Managerial Accounting MBA 612 Human Behavior in Organizations MBA 613 Marketing MBA 614 Operations Management MBA 615 Finance MBA 616 Business Policy
Waiver of MBA-I Requirements
MBA-I courses will be waived for students with a business degree from an AACSB accredited institution. MBA-I courses may be waived for students with a business degree not accredited by AACSB subject to a transcript and program evaluation by the MBA Director. For students with nonbusiness degrees or degrees from foreign universities, courses will be waived where equivalency of content with the ISU MBA core can be established and the student has earned at least a grade of C- or equivalent. Individuals with degrees greater than 10 years old may be required to take selected MBA-I courses. Work experience is not a basis for waiving MBA-I course work; however, students with substantial work experience may demonstrate competence in a particular field through examination.
MBA-II (21 hours)
After all MBA-I requirements are satisfied, students may enroll in the MBA-II core component courses listed below.MBA 621 Managerial Decision Making MBA 622 Finance in an Integrated Environment MBA 623 Marketing in an Integrated Environment MBA 624 Information Technology in Business MBA 625 Managerial Control Systems MBA 626 Business Policy/Strategy in a Global Environment MBA 628 Business Simulation and Application
Exceptions to the requirement that all MBA-I courses be completed prior to enrolling in MBA-II courses may be made when most MBA-I courses have been taken and enforcement of this requirement would cause undue hardship for a student (i.e., a delay in his/her program). Exceptions will be granted only where it is reasonable to conclude that the student has sufficient background to perform satisfactorily in MBA-II courses.
A request for an exception to the MBA-I prerequisite requirement must be made to the MBA Director. This request should state the MBA-I courses remaining to be taken in the student's program, when those courses will be taken, and what hardships will be incurred if the exception is not granted.
Additional Course Requirements
Students seeking the traditional MBA degree will complete nine credit hours of additional graduate course work beyond the MBA-II core. At least three credit hours in the additional courses must be in classes reserved for graduate students only
Students seeking the MBA with an emphasis in Accounting, Computer Information Systems, Finance, Management, Marketing or Health Care Administration complete twelve credit hours of graduate work in their selected emphasis area. At least three credit hours in the emphasis area must be in courses reserved for graduate students only (600-level courses).
Students may select as electives any 600-level courses offered by the College of Business that meet emphasis area requirements with the exception of courses numbered between MBA 600 and MBA 626 inclusive and MBA 628. Students wishing to take elective courses outside the College of Business must have those courses approved by the MBA Director. The electives may include MBA 650 Thesis (6 credit hours), or MBA 639 Paper (3 credit hours). Students may use 500-level courses that meet emphasis area requirements as electives but may not take a 500-level course if a similar course has been taken at the undergraduate level.
The Traditional MBA degree (9 hours)
Students pursuing the traditional MBA degree are required to meet the following requirements:
Required courseMBA 627 Planning for E-Commerce
Electives (6 credit hours). The traditional MBA degree requires six credit hours of College of Business electives. Courses outside the COB can be used to meet the elective requirements with approval of the MBA Director. MBA-I courses cannot be used to meet elective requirements. Courses at the 500-level cannot be selected if a comparable undergraduate course has already been taken. Elective courses that will be offered in the evening for the traditional MBA degree are:FIN 531 Financial Modeling FIN 578 Investments MGT 510 Entrepreneurship MGT 541 Organizational Behavior MGT 565 International Business MKTG 532 New Product Development MKTG 575 Competitive Intelligence Electives offered as part of the CIS emphasis
The MBA with an Emphasis in Accounting program produces graduates with the knowledge and skills for successful professional accounting careers. The goal of the accounting emphasis is to provide graduates with the following characteristics:
Business and accounting knowledge.
Capability and motivation for continued learning.
Competence in learning skills (including research of data bases).
Ability to analyze, critique, and communicate.
Ability to work effectively with others.
Rigorous ethical standards.
The Accounting Emphasis program enhances knowledge and skills for rapid advancement in either managerial or public accounting. MBA graduates should be prepared to pass certification examinations for both the Certified Public Accountant (CPA) and Certified Management Accountant (CMA).
Students choosing an emphasis in Accounting must select 12 hours of electives from the following list. At least 6 credit hours must be in 600-level accounting courses. Appropriate undergraduate prerequisite courses are required. Courses at the 500 level cannot be selected if a comparable undergraduate course has already been taken.ACCT 631 Accounting Theory ACCT 634 Seminar in Accounting ACCT 635 Strategic Cost Management ACCT 531 Advanced Tax Concepts ACCT 533 Legal Environment of Accounting ACCT 557 Advanced Auditing ACCT 560 Governmental and Not-for-Profit Accounting ACCT 561 Advanced Accounting ACCT 570 Contemporary Issues in Managerial Accounting ACCT 580 Comparative International Accounting ACCT 590 Financial Reporting and Statement Analysis CIS 580 Data Base Management Systems CIS 582 Advanced Systems Analysis and Design CIS 590 Management of Information Systems
Computer Information Systems Emphasis (12 hours)
The MBA with an Emphasis in Computer Information Systems program is focused on providing managerial-level knowledge of information technology for MBA students. The CIS emphasis provides general business managers with a curriculum focused on building their knowledge of information systems and the opportunity to develop technical skills in this field.
Required courses for the Computer Information Systems emphasis:MBA 627 Planning for E-Commerce
Electives (9 credit hours). The MBA with an Emphasis in Computer Information Systems requires 9 credit hours of 500/600-level elective course work in the field of computer Information Systems. Courses at the 500 level cannot be selected if a comparable undergraduate course has already been taken.
Finance Emphasis (12 hours)
The MBA with an Emphasis in Finance is not open to students who have a previous undergraduate major in Finance. The Finance emphasis requires that students must be able to take at least some daytime courses in Pocatello.
Students pursuing the MBA with an Emphasis in Finance are required to meet the following requirements:
Required courses for the Finance emphasisMBA 627 Planning for E-Commerce FIN 578 Investments FIN 550 Advanced Corporate Financial Management II
Electives (3 credit hours). The MBA with an Emphasis in Finance program requires 3 credit hours of 500/600-level elective course work in the field of Finance. Courses at the 500 level cannot be selected if a comparable undergraduate course has already been taken.
Management Emphasis (12 hours)
The MBA with an Emphasis in Management is not open to students who have a previous undergraduate major in Management. The Management emphasis requires that students must be able to take at least some daytime courses in Pocatello.
Students pursuing the MBA with an Emphasis in Management are required to meet the following requirements:
Required courses for the management emphasisMBA 627 Planning for E-Commerce MGT 541 Organizational Behavior
Electives (6 credit hours). The MBA with an Emphasis in Management requires 6 credit hours of 500/600-level elective course work in the field of Management. Courses at the 500 level cannot be selected if a comparable undergraduate course has already been taken.
Marketing Emphasis (12 hours)
The MBA with an Emphasis in Marketing is not open to students who have a previous undergraduate major in Marketing. The Marketing emphasis requires that students must be able to take at least some daytime courses in Pocatello.
Students pursuing the MBA with an Emphasis in Marketing are required to meet the following requirements:
Required courses for the Marketing emphasisMBA 627 Planning for E-commerce MKTG 532 New Product Development MKTG 575 Competitive Intelligence
Electives (3 credit hours). The MBA with an Emphasis in Marketing requires 3 credit hours of 500/600-level elective course work in the field of Marketing. Courses at the 500 level cannot be selected if a comparable undergraduate course has already been taken.
Health Care Administration Emphasis (12 hours)
Students who select the MBA with an Emphasis in Health Care Administration program take the following HCA courses, all of which are normally offered only in the evening in Pocatello .HCA 625 Healthcare Law and Bioethics HCA 665 Applied Topics in Health Care HCA 680 Managed Care HCA Elective
Program of Study
All MBA students are required to meet with the MBA Director prior to or during their initial term in the program in order to develop an approved program of study. Students will be blocked from registering for the next term until this program of study is approved.
The MBA program requires the satisfactory completion of an oral examination in the final term of the student's program.
Any student who, after admission to the College of Business graduate program, falls below a 3.0 GPA or receives two C (C+, C, or C-) grades or a grade of D+ or lower in the MBA program (MBA-I, MBA-II, and elective courses) is deemed to be doing unsatisfactory work and is subject to review by the College of Business MBA Committee and to dismissal from the program. A student dismissed for academic reasons may apply for readmission to the MBA program no earlier than four months following his/her dismissal. Requests for readmission will be denied unless the student can demonstrate that the reasons for the previous unsatisfactory work have been rectified and can show evidence of ability to perform satisfactorily in the MBA program.
Courses in which a grade of D+, D, D- or F has been earned will not be counted toward fulfillment of MBA-I or MBA-II program requirements. Students may not use more than two courses with a grade of C+, C, or C- to satisfy graduation requirements. Students must achieve a 3.0 or better GPA in order to graduate.
Any course used to meet MBA-II, elective, or emphasis area graduation requirements must be completed within five years prior to the date of graduation. This time limit does not apply to MBA-I courses.
Academic integrity is expected in the College of Business. All forms of academic dishonesty, including cheating and plagiarism, are prohibited. The penalties for students engaging in academic dishonesty, plagiarism, unprofessional or unethical conduct within the university community range from a failing grade to dismissal from the MBA program and up to permanent expulsion from the university with notation on the student's transcript. The Graduate Catalog explains the dismissal policy and the procedures for the appeal of dismissal. If you are unclear as to what constitutes academic dishonesty, you should review the Graduate Catalog, then review the College of Business policy on Academic Integrity available from the College of Business office in BA 202, from the College of Business website at www.cob.isu.edu, or refer to the ISU Faculty/Staff handbook policy on academic dishonesty. If you are still in doubt about academic dishonesty, you are encouraged to consult with any faculty member, director, or the dean.
MBA and Pharm D Joint Degree Program
Students enrolled in the Pharm D Program at Idaho State University may combine that degree program with an MBA degree with approximately one year of additional effort. The program is essentially the traditional MBA degree program with the use of some Pharm D courses to meet MBA requirements. The program follows the Pharm D program with the following changes and requirements:
In the two years in pre-pharmacy the student takes ECON 201 (Macro Economics), ECON 202 (Micro Economics), ACCT 201 (Financial Accounting), and ACCT 202 (Managerial Accounting). ECON 202 and the accounting courses satisfy four hours of the 18 hours of electives required in the first two years.
Students are admitted to the MBA program at the end of the second professional year. During the third professional year and summer preceding that year the student takes MBA 613 (Marketing), MBA 614 (Operations Management), MBA 615 (Finance), MBA 616 (Business Policy). This satisfies four hours of electives specified in spring semester of the third professional year of the pharmacy program. MBA 612 (Human Behavior in Organizations) substitutes for PHAR 547 (Pharmacy Practice Management).
In the fourth professional year the student takes six hours of clerkship to satisfy six elective hours in the MBA program.
Following the fourth professional year the student would take the seven MBA-II courses. They are MBA 621, MBA 622, MBA 623, MBA 624, MBA 625, MBA 626 and MBA 628. Additionally, students would complete the 600-level course required for the Traditional MBA degree: MBA 627.
Award of the MBA degree requires successful completion of the Pharm D degree or a bachelor's degree at Idaho State University.
Admission to the MBA program will normally take place at the end of the second professional year. Pharm D students must meet the regular admission requirements of the MBA program except they are required to have completed only the equivalent of an undergraduate degree at the time of admission. Applicants must request the College of Pharmacy to certify to the Graduate School that the student has completed 128 hours and that those 128 hours are equivalent to an undergraduate degree.
Graduate Certificate in Business Administration Program (18 credits)
The College of Business offers a Graduate Certificate in Business Administration for individuals with non-business degrees who wish to enhance their business knowledge and skills. The program is designed as an evening part-time program for the working professional, providing a broad base of knowledge and skills needed for today's high technology business environment. Individuals who may subsequently apply for admission to the MBA program would have all MBA-I requirements completed.
Admission to the program and maintenance of good standing will be in accord with the requirements of the Office of Graduate Studies of Idaho State University and additional College of Business requirements.
Admission to the Graduate Certificate in Business Administration program is open to students with non-business degrees only, with a minimum of three years, post baccalaureate, full-time working experience. Admission to the program requires that applicants meet one of the following two requirements.
1. The student has a minimum upper-division GPA of 3.0.
2. The student has an upper-division GPA of 2.0 or greater and a score at the 35th percentile or greater in any part of the Graduate Management Admissions Test (GMAT).
Students who complete the Graduate Certificate in Business Administration program are required to meet the regular MBA admission requirements if they wish to complete the MBA degree. Two modifications to the admission process are: (1) Grades in the certificate program will be included in computing upper-division GPA. (2) Only the GPA in MBA-I classes will be used in cases where an individual has an extremely old GPA.
The following actions are required to be considered for admission to the Graduate Certificate in Business Administration program.
1. Submit a Graduate School application form and application fee to the Graduate School. An online admission form is located at http://www.isu.edu/departments/graduate/application.html
2. Provide official GMAT scores to the ISU College of Business (COB). This is optional if an applicant has an upper-division GPA of 3.0 or greater.
3. Provide official transcripts to the ISU Graduate School.
4. Provide a resume of work experience to the ISU College of Business.
The Graduate Certificate in Business Administration program is offered in both Pocatello and Idaho Falls. In some instances, students may have to travel to Pocatello or Idaho Falls to obtain a specific class.
Requirements (18 hours)
Certificate Minimum Prerequisites
Students entering the Graduate Certificate in Business Administration program are expected to have completed formal courses in statistics, college algebra, and Micro and Macro Economics. If students have not completed this work, they must do so early in their program.
Required courses for the Graduate Certificate in Business Administration (18 hours as specified below):MBA 611 Financial Reporting and Managerial Accounting MBA 612 Human Behavior in Organizations MBA 613 Marketing MBA 614 Operations/Information Systems MBA 615 Finance MBA 616 Business Policy
Waiver of Requirements
Course requirements will be waived for students who can demonstrate that they have taken equivalent courses within the last 5 years. If a course is waived, the student is required to substitute an alternative course in the field of study that was waived. Waiver of courses and substitutions must be approved by the MBA Director.
Any student who, after admission to the College of Business certificate program, falls below a 3.0 GPA or receives two C+ grades or a grade of D or F in any course is deemed to be doing unsatisfactory work and is subject to dismissal from the program. A student dismissed for academic reasons may apply for readmission to the certificate program no earlier than four months following his/her dismissal. Requests for readmission will be denied unless the student can demonstrate that the reasons for the previous unsatisfactory work have been rectified and he/she shows evidence of ability to perform satisfactorily in the certificate program. Courses in which a grade of D or F has been earned will not be counted toward fulfillment of program requirements. Students may not use more than two courses with a grade of C+ to satisfy certificate completion requirements.
Accounting Graduate Courses
ACCT g400 Managerial Tax Planning 3 credits. For prospective business managers, owners, or investors interested in important tax consequences of alternative financial transactions. PREREQ: FIN315.
ACCT g431 Advanced Tax Concepts 3 credits. Specialized federal tax concepts for individuals, businesses, estates, and trusts. Elaborates on basic principles discussed in Principles of Taxation. PREREQ: ACCT 331.
ACCT g433 Legal Environment of Accounting 3 credits. Study of legal issues facing accountants, including business law, forms of organizations, and regulatory requirements. PREREQ: ACCT g456.
ACCT g441 Advanced Managerial Cost Accounting 3 credits. Concepts, analysis, procedures, and systems optimizing the utility of financial and nonfinancial accounting date for managerial decisions. PREREQ: ACCT 341, MGT 312. COREQ: MGT 329.
ACCT g456 Auditing 3 credits. Concepts and practices of independent and internal auditing. Professional responsibilities, risk assessment, audit planning and reporting. PREREQ: ACCT 324. COREQ OR PREREQ: CIS 382.
ACCT g457 Advanced Auditing 3 credits. Integration of auditing concepts in case discussions. Research into contemporary auditing literature and data bases. PREREQ: ACCT g456.
ACCT g460 Governmental and Not-For-Profit Accounting 3 credits. Accounting and reporting principles, standards and procedures applicable to governmental units and not-for-profit institutions, i.e. universities, hospitals. Special consideration to financial management problems peculiar to the not-for-profit sector. PREREQ: ACCT 324.
ACCT g461 Advanced Accounting 3 credits. Study of accounting problems arising in connection with partnerships, corporate affiliation; institutional, social, and fiduciary accounting; consignments; installment sales; and foreign exchange. PREREQ: ACCT 324.
ACCT g470 Contemporary Issues in Managerial Accounting 3 credits. Study of contemporary topics and emerging issues in managerial accounting. This field is rapidly evolving to meet the needs of enterprises competing in a dynamic global environment. PREREQ: ACCT 342.
ACCT g480 Comparative International Accounting 3 credits. Study of systems that have proven to be problems in an international accounting context, particularly for corporate financial reporting. Also, the progress toward international harmonization of financial reporting and taxation. PREREQ: ACCT 324.
ACCT g490 Financial Reporting and Statement Analysis 3 credits. A financial accounting capstone course focusing on statement analysis from the point of view of the many users of financial statements: investors, creditors, managers, auditors, analysts, regulators, and employees through the case analysis of actual companies' financial statements. PREREQ: ACCT 461.
ACCT g492 Special Problems in Accounting 1-3 credits. Research and reports on selected problems or topics in accounting. Restricted to senior and graduate students in business who have the consent of the Dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the Dean.
ACCT g493 Accounting Internship 1-3 credits. A program of significant business experience coordinated by the faculty to provide a broad exposure to issues. May be repeated up to a total of 3 credits.
ACCT 631 Accounting Theory 3 credits. Study of accounting conceptual framework and accounting principles. Case discussions and research into contemporary accounting literature. PREREQ: ACCT 324.
ACCT 632 Advanced Auditing 3 credits. Integration of auditing concepts in case discussions. Research into contemporary auditing literature and data bases. PREREQ: ACCT g456.
ACCT 634 Seminar in Accounting 3 credits. Capstone course integrating special problems of financial, managerial, and tax accounting. Emphasis on analytical and communication skills. PREREQ: ACCT 324 AND ACCT g461.
ACCT 635 Strategic Cost Management 3 credits. Critical examination of various cost management issues and techniques with emphasis on strategic, behavioral, and cultural issues. PREREQ: MBA 611, MBA 615, AND MBA 616.
Computer Graduate Courses
CIS g410 Information Security and Privacy 3 credits. Focuses on information security, integrity, and privacy techniques. Comparison of standards. Implications for electronic commerce and international trade are discussed. PRE- OR COREQ: CIS g480 OR PERMISSION OF INSTRUCTOR.
CIS g412 Systems Security for Senior Management 1 credit. System architecture, security measures, operations, operations policy, management plan, and provisions for system operator and end user training. PREREQ: CIS g410 OR PERMISSION OF INSTRUCTOR.
CIS g413 Systems Security Administration 1 credit. Course covers basic principles of systems security administration. Introduces students to the methods and technologies associated with running a system to maintain privacy and security. PREREQ: CIS g410 OR PERMISSION OF INSTRUCTOR.
CIS g414 Systems Security Management 1 credit. Covers managing systems and systems administrators operating in secure and private computing environments. Deals with facilities management, contingency plans, laws, standards of contract and operations management. PREREQ: CIS g410 OR PERMISSION OF INSTRUCTOR.
CIS g415 System Certification 1 credit. Describes techniques and methods for certifying a system is in compliance with national and governmental information assurance standards. Evaluates various certification methodologies. PREREQ: CIS g410 OR PERMISSION OF INSTRUCTOR.
CIS g416 Risk Analysis 1 credit. Develops techniques to identify the character and likelihood of adverse events. Explains methods to characterize consequences and costs associated with adverse events. Provides insight into consequence combinations. PREREQ: CIS g410 OR PERMISSION OF INSTRUCTOR.
CIS g421 Multimedia in Business 3 credits. Application of multimedia (audio, video, animation, data, graphics, Internet, etc.) to business and industry. Focuses on learning development techniques in a Window environment by comparing authoring software and environments. PREREQ: PROGRAMMING KNOWLEDGE AND SKILLS.
CIS g424 Decision Support Systems 3 credits. Study of the design and implementation of decisions support tools and techniques used in programming languages and skills. PREREQ: CIS 382, FIN 315, MGT 217.
CIS g430 Ebusiness/Web Development 3 credits. Technical and business topics related to conducting business over the Internet, including implementation technologies, electronic money and funds transfer, legal and regulatory considerations, security and privacy issues. PREREQ: CIS 320 and CIS 382.
CIS g440 Object-Oriented Development 3 credits. The organization of software as a collection of discrete objects incorporating both data and operations performed on that data. Concepts of object-oriented development, including classes, inheritance, and encapsulation in a modern object-oriented language. PREREQ: CIS 220, CIS 320, AND CIS 382.
CIS g480 Data Base Management Systems 3 credits. Study of concepts of logical and physical data structures; introduces types of data base languages including design and implementation of actual DBMS using modern languages. PREREQ OR COREQ: CIS 382.
CIS g482 Advanced Systems Analysis and Design 3 credits. Provides the knowledge and tools necessary to develop a physical design and an operational computerized system. Also includes study of interactive systems and distributed processing. PREREQ: CIS 382 AND CIS g480.
CIS g485 Network and Communication Systems 3 credits. Study of the implementation and development of network information systems. Protocols and techniques will be compared. PREREQ: CIS 382, AND EITHER CIS 220 OR CS 181.
CIS g486 Business System Simulation 3 credits. Study, construction, and operation of computer simulations as aids for management and administrative decisions. PREREQ: MGT 217, CIS 220 OR PERMISSION OF INSTRUCTOR.
CIS g487 Software Systems Study of the Software Implementation Process 3 credits. In addition to system optimization techniques, management strategies will be discussed. PREREQ: CIS 382.
CIS g490 Management of Information Systems 3 credits. Study of the problems associated with the organization, management and operation of information processing systems. PRE- OR COREQ: CIS g480.
CIS g491 Seminar in Computer Information Systems 3 credits. Reading, discussion, and reporting on selected topics. Restricted to senior/graduate students in business with consent of the instructor. May be repeated with the instructor's permission for up to 6 credits.
CIS g492 Special Problems in Computer Information Systems 1-3 credits. Research and reports on topics in computer science. Restricted to senior/graduate students in business with consent of Dean. May be repeated under a different title for maximum of 9 credits.
CIS g493 Computer Information Systems Internship 1-3 credits. Significant business experience coordinated by the faculty to provide broad exposure to issues. May be repeated up to a total of 3 credits. Does not fulfill major or minor requirements.
CIS 610 Computer Information Systems Security 3 credits. Network and IS security issues, risk assessment, technological, and procedural security measures; computer fraud and privacy issues; hacker attacks, phone fraud, denial of service, and virus and worm attacks; laboratory and professional practice.
CIS 630 Implementing E-Commerce 3 credits. Discussion of technical and business topics related to implementing business electronically, over the Internet and other networks, electronic funds transfer; online marketing alternatives; legal and regulatory considerations; security and privacy issues.
Finance Graduate Courses
FIN g431 Financial Modeling 3 credits. Survey of integrative modeling with special applications of computer models. Includes topics from cash flow forecasting, mergers and acquisition, financial structure, and capital budgeting.
FIN g445 Real Estate Finance 3 credits. Principles and methods of valuing business and residential land and improvements; analysis of sources and methods used in the financing of construction and development. PREREQ: FIN 310 AND FIN 315.
FIN g448 Financial Management of Depository Institutions 3 credits. An analysis of the managerial issues which affect the financial performance of depository institutions such as capital adequacy, liquidity and asset/liability management techniques, profitability analysis, funding and investment decisions. PREREQ: FIN 310 AND FIN 315.
FIN g450 Advanced Corporate Financial Management II 3 credits. Investigates working capital management, sources of long-term financing, lease valuation models, bond refunding, market timing and issue pricing decisions, mergers and divestitures, and multinational issues. PREREQ: FIN 310, FIN 315, AND MGT 216.
FIN g475 International Corporate Finance 3 credits. Study of financing investment projects abroad including the tapping of overseas capitol markets, financing export transactions, hedging foreign exchange risks, and the control alternatives of international business. PREREQ: FIN 310 AND FIN 315.
FIN g478 Investments 3 credits. Fundamental principles in the risk-return valuation of financial instruments (stocks, bonds, mortgages, options). Includes both the institutional framework in which securities are traded and the application of the capital asset pricing model to portfolio management. PREREQ: FIN 310 AND FIN 315.
FIN g491 Seminar in Finance 3 credits. Reading, discussion and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits.
FIN g492 Special Problems in Finance 2-3 credits. Research and reports on selected problems or topics in finance. Restricted to senior and graduate students in business who have the consent of the Dean. May be repeated under different title for a maximum of 9 credits with the permission of the major advisor and the Dean.
Health Care Administration Graduate Courses
HCA 625 Healthcare Law and Bioethics 3 credits. Comprehensive coverage of legal issues and the ethical implications of the law as applied to regulation and licensure, healthcare financing, Medicare and Medicaid, healthcare reform, and other relevant current issues. PREREQ: HCA 610 and HCA 620.
HCA 665 Managed Care 3 credits. Introduction to, and analysis of, the evolving managed care industry. Select topics include managed care's relationship to traditional health care delivery models and the insurance industry; patient satisfaction and care delivery modes; clinical and managerial quality. PREREQ: HCA 382.
HCA 680 Applied Topics in Health Care 3 credits. Advanced readings and analysis in the areas of health economics, health finance, social aspects of medicine, bioethics, public health, and epidemiology. PREREQ: HCA 382.
Management Graduate Courses
MGT g410 Entrepreneurship 3 credits. Developing new business ideas, initiating a new enterprise, bringing new technology to the market; applying sound business practices involving management, marketing, accounting, finance and CIS to accommodate changing market opportunities. PREREQ: NONBUSINESS MAJORS BY PERMISSION.
MGT g430 Advanced Operations/Production Management 3 credits. Study of problems on line management in organizations. Major sections include strategy, process analysis, manpower planning, inventories, scheduling, and control of operations. Emphasizes both behavioral and technical aspects of problem solving in the area of operations management. PREREQ: MGT 329, MGT 312.
MGT g434 Productivity and Quality 3 credits. Study of the factors involved in an organization's productivity and quality of product or service. PREREQ: MGT 329 AND MGT 312.
MGT g441 Organizational Behavior 3 credits. Case study approach designed to encourage independent thought in the application of behavioral theories and concepts of organizational problems. Emphasis on integrating theoretical concepts with patterns of organizational direction, control, communications and decision-making. PREREQ: MGT 312 OR PERMISSION OF INSTRUCTOR.
MGT g450 Manufacturing Strategy 3 credits. Study of the various production alternatives as critical factors in a company's competitive strategies. PREREQ: MGT 329, MGT 312.
MGT g462 Issues in Business and Society 3 credits. Seminar course designed to focus thinking on critical issues facing managers in making decision choices regarding employees and other stakeholder groups, the community, and the environment. PREREQ: SENIOR STANDING OR PERMISSION OF INSTRUCTOR.
MGT g465 International Business 3 credits. Special emphasis on managerial functions and critical elements of the management process in a firm operating under foreign economic, technological, political, social and cultural environments. PREREQ: ECON 201 AND FIN 310.
MGT g473 Human Resource Management 3 credits. Introduction to the methodology of employee selection, employment and development; personnel supervision and management; financial compensation; job analysis; behavioral tools and techniques employed to deal with personnel problems and contemporary problems of manpower management. PREREQ: MGT 261 AND MGT 312.
MGT g474 Advanced Human Resource Management 3 credits. In-depth study of selected personnel/human resources management topics, including employee selection, performance evaluation, and compensation administration. PREREQ: MGT 216 AND MGT g473.
MGT g480 Labor and Employment Law 3 credits. Study of state and federal laws, domestic and foreign, governing employment relationships, including labor-management relations, discrimination and employee rights, work place safety, compensation and benefits, and related topics. PREREQ: MGT 261.
MGT g482 Project Management 3 credits. Philosophy and tools of project management focusing on applied methodologies. Addresses project scope, breakdown structure, schedules, and closure following professionally accepted industry standards. PREREQ: MGT 329 OR PERMISSION OF INSTRUCTOR.
MGT g483 Industrial Relations 3 credits. Integrated study of principles and practices of collective bargaining and industrial relations. Discussion of methods and techniques in dealing with labor-management problems arising out of contract negotiations and administrations. PREREQ: MGT 312.
MGT g491 Seminar in Management and Organization 3 credits. Reading, discussion, and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits.
MGT g492 Special Problems in Management and Organization 2-3 credits. Research and reports on selected problems or topics in management and organization. Restricted to senior and graduate students in business who have the consent of the Dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the Dean.
MGT 675 Environmental Management 3 credits. The study of environmental issues in managerial decision making. Total cost/benefit analysis, political ramifications, publicity, ethical considerations, global issues. Analysis of various business functions and their impact on short- and long-term concerns.
Marketing Graduate Courses
MKTG g405 Sales Force Management 3 credits. Determination of the amount and allocation of personal sales effort to be applied to the market and methods of organization, evaluating, and controlling this effort. PREREQ: MKTG 325 OR MKTG 353.
MKTG g426 Marketing Research 3 credits. Evaluation and study of providing relevant marketing information to management. Emphasizes problem formulation, consideration of data sources, means of acquiring information, sampling, interpretation of results. PREREQ: MGT 216-MGT 217, MKTG 325.
MKTG g428 Marketing Communications 3 credits. Introduction to the promotion process of business enterprises and other types or organizations. Emphasizes the management and implementation of advertising and sales promotion. Includes organizing and operating a sales force. PREREQ: MKTG 325.
MKTG g432 New Product Development 3 credits. Analysis of new product ideas: screening, business analysis, prototype development, market testing, and commercialization of goods and services. Includes diffusion of innovation issues in consumer and industrial markets. PREREQ: MKTG 325.
MKTG g465 International Marketing 3 credits. Comparative marketing arrangements are examined. Covers factors which need to be recognized by international marketing managers in analyzing markets, covering foreign operations, and in assessing economic, cultural, and political aspects of international markets. PREREQ: MKTG 325.
MKTG g475 Competitive Intelligence 3 credits. How to use competitive intelligence to gain strategic advantage. Includes understanding of information gathering techniques, the conversion of information into intelligence, various analysis methodologies, and intelligence dissemination processes. PREREQ: MKTG 325.
MKTG g480 Marketing on the Internet 3 credits. Understanding and using the Internet for marketing communications. Includes evaluating current sites, developing skills for authoring HTML pages, and developing an Internet marketing strategy and site for an organization. PREREQ: MKTG 325.
MKTG g491 Seminar in Marketing 3 credits. Reading discussion, and preparation of reports on selected topics. Restricted to senior and graduate students in business who have the consent of the instructor. May be repeated with instructor's permission for up to 6 credits.
MKTG g492 Special Problems in Marketing 2-3 credits. Research and reports on selected problems or topics in marketing. Restricted to senior and graduate students in business who have the consent of the Dean. May be repeated under a different title for a maximum of 9 credits with the permission of the major advisor and the Dean.
MBA Graduate Courses
MBA 610 Applied Economics 3 credits. Applied principles and techniques of analysis in micro and macro economics. Cross-listed with ECON 610.
MBA 611 Financial Reporting and Managerial Accounting 3 credits. Integrates study of accounting concepts with understanding of financial reports. Use of accounting information in managerial decision making and control.
MBA 612 Human Behavior in Organizations 3 credits. Study of human behavior in organizations. Decision making and problem solving, interpersonal relations and communications, and negotiations.
MBA 613 Marketing 3 credits. Analysis of forces producing changes in general business conditions. Principles of market driven decision making. Application to marketing management decisions and marketing strategy.
MBA 614 Operations Management 3 credits. Course covers decision making techniques for analysis of operational systems. Topics include operations/production planning, process analysis, project planning and control, and quality control.
MBA 615 Finance 3 credits. Study of the allocation of scarce resources, domestic and international financial management.
MBA 616 Business Policy 3 credits. Study of strategic decision making in a firm and its relation to the functional area of a business. Techniques of industry analysis. Study of ethics/social responsibility in the business organization.
MBA 621 Managerial Decision Making 3 credits. Study of the environment in which managerial decisions are made. Includes issues of organizational change, leadership, values, regulation, corporate culture and process, and organizational diversity.
MBA 622 Finance in an Integrated Environment 3 credits. Integrated analysis of a firm's decisions with emphasis on the financial aspects of these decisions.
MBA 623 Marketing in an Integrated Environment 3 credits. Integrated analysis of a firm's decisions with emphasis on the marketing and distribution aspects of these decisions over time. Analysis of decisions involving product development and market strategy.
MBA 624 Information Technology in Business 3 credits. The use and assessment of information technology in organizations. Focus is on strategic and integrative issues.
MBA 625 Managerial Control Systems 3 credits. The managerial and strategic use of control systems. The impact of control systems on organizational behavior and decision making.
MBA 626 Business Policy/Strategy in a Global Environment 3 credits. Strategic management of the firm, with emphasis on industry analysis, strategy formulation, implementation, cultural diversity in a global environment.
MBA 627 Planning for E-Commerce 3 credits. Study of Internet marketing, business models, customer interfaces, and communication issues. Includes planning and evaluation of online enterprises. Group projects may develop an Internet presence for regional organizations. PREREQ: ALL MBA I COURSES.
MBA 628 Business Simulation and Application 3 credits. Student teams manage a simulated company's operations and interact with various stakeholder groups. Focus is on enhancing broad-based, integrated understandings of complex business operations and applying discipline-based skills developed in other MBA courses. This course must be taken in the last spring semester in which a student is enrolled.
MBA 633 Legal Environment of Accounting 3 credits. Study of legal issues facing accountants, including business law, forms of organizations, and regulatory requirements. PREREQ: ACCT g456.
MBA 639 MBA Paper 3 credits.
MBA 641 Advanced Financial Modeling 3 credits. Modeling of the major financial decisions including financial structure, capital investments, mergers and acquisitions, leasing, and other related topics. PREREQ: MBA 615 OR FIN 315.
MBA 642 Security Analysis and Portfolio Management 3 credits. Exposure to investment environment, functioning of financial markets, security valuation, and proper diversification procedures covered in the context of traditional and modern portfolio management. PREREQ: FIN 315 OR MBA 615.
MBA 650 Thesis 6 credits.
MBA 651 New Product Development 3 credits. Examines the successful origination, development, implementation, and diffusion of product and process innovations in industry and government. Management of the technological change processin new ventures. PREREQ: MBA 613 OR MKTG325.
MBA 660 Group and Decision Support Systems 3 credits. Examines the technological and organizational changes necessary to support teamwork and decision-making activities in an organization. PREREQ: CIS 381 OR MBA 614.
MBA 661 Artificial Intelligence and Expert Systems 3 credits. Introduction to the field of artificial intelligence, including knowledge representation, knowledge engineering, and heuristic problem solving. Includes discussion of ethical and social issues of AI. PREREQ: CIS 381 OR MBA 614.
MBA 670 Multinational Corporations in Europe 3 credits. Study of policy implications for multinational corporations operating in the changing economic, political, legal, and social environment emerging in central Europe and within the European Union. PREREQ: MGT 460 OR MBA 616.
MBA 671 Business Models 3 credits. The application of formal quantitative techniques to modeling problems for the purpose of business decision making. Techniques include Linear Programming, Waiting Line Theory, and Simulation. PREREQ: MGT 216.
MBA 672 Statistical Models for Business Decision Making 3 credits. The application of statistical techniques to the process of modeling business decision problems. Techniques include Regression, Design of Experiments, Quality Control Models, and multivariate techniques. PREREQ: MGT 216.
MBA 673 Seminar in Human Resource Management 3 credits. Human resource issues including personnel recruitment, selection, orientation, training, development, appraisal, compensation, union-management relations, and equal employment opportunity laws and regulations. PREREQ: MBA 612 OR MGT 312.
MBA 674 Government Regulation of Business 3 credits. Study of various statutes, regulations and court decisions affecting business. Topics vary depending upon student interests. Course includes computerized legal research. PREREQ: ONE PRIOR LEGAL STUDIES COURSE.
MBA 676 Business Ethics 3 credits. Focus on ethical and social issues that managers must deal with in fulfilling their fiduciary and personal responsibilities. The object is to help the student think through the ethical complexities and ambiguities of leadership.
MBA 681 Innovation and Technology Management 3 credits. Managing the development of distinctive competencies and competitive advantages through technological advances, rapid product or process development and commercialization. PREREQ: MBA 616 OR MGT 460.
MBA 682 Project Management 3 credits. The theory and practical tools to select and manage projects from both a qualitative and quantitative perspective. The role of the project manager, including planning, pricing and estimating, cost control, tracking and analysis.
MBA 683 Entrepreneurship 3 credits. Study of the process of forming a new venture. Emphasis is on the preparation of realistic action-oriented business plans to launch a new enterprise.
MBA 691 Graduate Seminar in Contemporary Issues in Business Administration 3 credits. May be repeated for up to 9 credits under different titles. PREREQ: PERMISSION OF INSTRUCTOR.
MBA 692 Special Problems in Business Administration 2-3 credits. Research readings or reports on selected problems and topics. May be repeated under a different title for a maximum of 6 hours credit. Requires the consent of the instructor.
|IDAHO STATE UNIVERSITY
Revised: August 2004