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 Brooks, 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, Parker, C. Schou
Associate Professors: Beachboard, Ottaway, Trimmer
Assistant Professor: Tay
Emeritus Faculty: Watts

Department of Finance

Chair and Professor Byers
Professors: Hackert, Wells
Associate Professor: Khang
Assistant Professor: Santhanakrishnan
Emeritus Faculty: Longmore

Department of Management

Chair and Professor Jolly
Professors: Brown, M. Johnson, Kilpatrick, Krumwiede, Stratton, Tokle
Associate Professor: Lund Dean
Assistant Professor: Dennis
Instructors: Cheney, Peterson, S. Schou
Emeritus Faculty: Gantt, G. Johnson, Martindale, Pawar

Department of Marketing

Chair and Professor Nitse
Professor: Hoover
Associate Professors: Speck, Story
Assistant Professor: Scott
Emeritus Faculty: LeBlanc, 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 non-business 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), Finance, Health Care Administration (HCA), Management, and Marketing. 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 traditional MBA provides a broad general degree particularly suited to those pursuing a managerial focus in their careers. The Accounting, Computer Information Systems, Finance, and Health Care Administration, Management, and Marketing 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).

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 Mission and Goals of the MBA Program

The ISU MBA program's mission is to develop and deliver programs that address the diverse needs of stakeholders. Our primary mission is to offer an MBA program that enhances our students' competence in business management, fosters their intellectual curiosity, and develops the personal skills necessary to be an effective manager. The MBA program prepares students for leadership roles in all areas of business requiring skilled and ethical decision making and analytical abilities.

Specific programs goals are to develop:

• Competency in the functional fields of accounting, 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 competencies in (1) communications (written and oral), (2) critical thinking, (3) technology skills, and (4) group processes/interpersonal skills.

The MBA Program

The MBA program consists of eight graduate core courses (MBA-I) covering basic knowledge skills and concepts, a core of eight broad integrative courses (MBA-II), plus six to twelve 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. Students with undergraduate degrees in business may have MBA-I classes waived.

The MBA-II core consists of eight 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 six credit hours of graduate course work beyond the MBA-II core courses. The various emphases require nine to twelve credit hours of graduate course work beyond the MBA-II core courses. The courses in the Accounting, Computer Information Systems, Finance, Health Care Administration, Management, and Marketing areas of emphasis are designed to provide specialized knowledge specific to each of their respective fields.

Admission

Admission to the program and maintenance of good standing is in accordance 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 average in upper-division course work (4.0 system) plus the total score on the Graduate Management Admission 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 meet minium requirements and be considered for admission if they have GRE scores equal to or greater than the35th percentile in each graded area. 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.

All applicants are required to submit a resume outlining work experience and two letters of reference.

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 scores.

Applications are accepted any time. Complete applications are reviewed the first working day of each month up to the Graduate School deadlines for admission.

Locations

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 Finance, Marketing, and Management 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 an undergraduate major in the respective fields. The CIS emphasis and Accounting emphasis elective courses are only daytime courses offered in Pocatello. The Health Care Administration emphasis courses are offered primarily in the evening in Pocatello.

Conduct

Academic integrity is expected by 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 consult 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 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're encouraged to consult with a faculty member, the MBA Director, or the Dean.

MBA Degree Requirements

MBA Minimum Prerequisites

Mathematics Skills
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, the student may enroll in MBA-II courses provided they are concurrently enrolled in courses to meet the math requirement.

Computer Skills
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.

Communications Skills
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 may 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 non-business degrees or degrees from foreign universities, courses may 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 (24 hours)
After all MBA-I requirements are satisfied, students may enroll in the MBA-II core component courses listed below.
MBA 620 Quantitative Information for Business Decisions
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). Students may substitute a course for MBA 620 with permission of the MBA Program Director. 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 six credit hours of additional graduate course work beyond the MBA-II core.

Students seeking the MBA with an emphasis in Accounting, Computer Information Systems, Finance, Management, or Marketing complete nine credit hours of graduate work in their selected emphasis area.

Students seeking the MBA with an emphasis in Health Care Administration complete twelve credit hours of graduate work in Health Care Administration.

Students may select as electives any 500-level or 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 not take a 500-level course for elective credit if a similar course has been taken at the undergraduate level.

The Traditional MBA degree (6 hours of electives)

Students pursuing the traditional MBA degree are required to meet the following requirements:

• Electives (6 credit hours). The traditional MBA degree requires six credit hours of College of Business electives at the 500/600 level approved by the MBA Director.

Accounting Emphasis (9 hours)

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 9 hours of 500/600 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.

Computer Information Systems Emphasis (9 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.

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.

Finance Emphasis (9 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 emphasis (6 credit hours)
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.

Management Emphasis (9 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 course for the management emphasis (3 credit hours)
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.

Marketing Emphasis (9 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 emphasis (6 credit hours)
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.

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 Managed Care
HCA 680 Applied Topics in Health 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.

Examination Requirements

The MBA program requires the satisfactory completion of an oral examination in the final term of the student’s program.

Academic Requirements

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 Administrative 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.

Time Limit

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.

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 of pre-pharmacy coursework, students complete 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 of the pre-pharmacy program.

• Students may be 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 eight MBA-II courses. They are MBA 620, MBA 621, MBA 622, MBA 623, MBA 624, MBA 625, MBA 626 and MBA 628.

Award of the MBA degree requires successful completion of the Pharm D degree or a bachelor’s degree at Idaho State University.

Admission

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

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/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.

Locations

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.

Academic Requirements

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 g500 Managerial Tax Planning 3 credits. For prospective business managers, owners, or investors interested in important tax consequences of alternative financial transactions. PREREQ: FIN 315, ECON 201, 202.

ACCT g531 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 201, 202, 331, ENGL 101, ECON 201, 202 AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g533 Legal Environment of Accounting 3 credits. Study of legal issues facing accountants, including business law, forms of organizations, and regulatory requirements. PREREQ: ECON 201, 202 AND MGT 261.

ACCT g541 Management Control Systems 3 credits. Focuses on strategic and managerial evaluation and control systems using financial and nonfinancial accounting information. PREREQ: ACCT 201, 202, ENGL 101, ECON 201, 202, MGT 217, MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51; AND ACCT 341, ENGL 308, OR SENIOR STANDING AND PERMISSION OF INSTRUCTOR.

ACCT g556 Auditing 3 credits. Concepts and practices of independent and internal auditing. Professional responsibilities, risk assessment, audit planning and reporting. PREREQ: ACCT 324, MGT 216, ENGL 101, ECON 201, 202 AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51. PREREQ OR COREQ: CIS g503.

ACCT g557 Advanced Auditing 3 credits. Integration of financial statement auditing concepts in case discussions. Research into contemporary auditing literature. PREREQ: ACCT 324, g556, MGT 216, CIS g503, ENGL 101, ECON 201, 202, AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g560 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, ENGL 101, ECON 201, 202, AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g561 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, ENGL 101, ECON 201, 202, AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g570 Contemporary Issues in Managerial Accounting 3 credits. 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 201, 202, 341, ENGL 101, ECON 201, 202, AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g580 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, ENGL 101, ECON 201, 202, AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g590 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 324, 461, ENGL 101, ECON 201, 202, AND MATH 143 OR ACT = 27, OR SAT = 620, OR COMPASS ALGEBRA = 51, OR TRIGONOMETRY = 51.

ACCT g592 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 g593 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 g556.

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 g561.

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 Information Systems Graduate Courses

CIS g503 Systems Analysis and Logical Design 3 credits. Develops systems analysis skills, using modern CASE techniques, prototyping with a relational database, structured analysis and design phases of the systems development life cycle. PREREQ: CIS 300 AND JUNIOR STATUS OUTSIDE COLLEGE OF BUSINESS.

CIS g507 Database Design and Implementation 3 credits. Design and implementation of multi-user relational DBMS. Use of stored procedures, advanced SQL, query optimization, transaction processing, DBMS information assurance and administration. Secure object-oriented design, programming and UML. PREREQ: CIS 320 OR CS 385, AND CIS g503.

CIS g511 Intermediate Information Assurance 3 credits. Focuses on homeland security, information assurance, integrity, control and privacy. Covers CNSS-4011, NIST-800-16 standards, national policy, and international treaties. PREREQ: CIS 310 OR g507, OR PERMISSION OF INSTRUCTOR. PREREQ OR COREQ: CIS 320.

CIS g512 Systems Security for Senior Management 1-3 credits. System architecture, security measures, operations, operations policy, management plan, and provisions for system operator and end user training. PREREQ: CIS g511 OR PERMISSION OF INSTRUCTOR.

CIS g513 Systems Security Administration 1-3 credits. 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 g511 OR PERMISSION OF INSTRUCTOR.

CIS g514 Systems Security Management 1-3 credits. 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 g511 OR PERMISSION OF INSTRUCTOR.

CIS g515 System Certification 1-3 credits. Describes techniques and methods for certifying a system is in compliance with national and governmental information assurance standards. Evaluates various certification methodologies. PREREQ: CIS g511 OR PERMISSION OF INSTRUCTOR.

CIS g516 Risk Analysis 1-3 credits. 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 g511 OR PERMISSION OF INSTRUCTOR.

CIS g519 Advanced Informatics Practicum 1-3 credits. Significant Informatics experience including research coordinated by the faculty designed to provide broad exposure to issues in Information Assurance. Does not fulfill major/minor requirements. May be repeated for a maximum of 6 credits. PREREQ: PERMISSION OF INSTRUCTOR REQUIRED. Graded S/U.

CIS g521 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 g524 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 g503, FIN 315, MGT 217.

CIS g530 Ebusiness and Web Development 3 credits. Technical and business topics related to conducting business over the Internet and other networks, including implementation technologies, electronic money and funds transfer, legal and regulatory considerations, security and privacy issues. PREREQ: CIS g503. PREREQ OR COREQ: CIS g507.

CIS g540 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 g503.

CIS g582 Advanced Systems Analysis and Design 3 credits. Provides the knowledge and tools necessary to develop a physical design and an operational computerized system in a secure environment. PREREQ: CIS 320, CIS g503, CIS g507, MGT 312, MGT 329, FIN 315, FIN 317, AND MKTG 325.

CIS g585 Network and Communication Systems 3 credits. Study of the implementation and development of network information systems. Protocols and techniques will be compared. PREREQ: CIS 285 OR PERMISSION OF INSTRUCTOR.

CIS g586 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 g587 Software Systems Study of the Software Implementation Process 3 credits. In addition to system optimization techniques, management strategies will be discussed. PREREQ: CIS g503.

CIS g590 Management of Information Systems 3 credits. Study of the problems associated with the organization, management and operation of an information processing facility. PREREQ: CIS 285, CIS g503, AND MGT 329.

CIS g591 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 g592 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 g593 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 9 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 g531 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. PREREQ: FIN 315 AND FIN 317.

FIN g545 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 315.

FIN g548 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 315 AND FIN 317.

FIN g550 Advanced Corporate Financial Management II 3 credits. Advanced development of financial statement analysis, financial planning, working capital management, and special topics emphasizing analysis and application to financial management decisions. PREREQ: FIN 315 AND MGT 216.

FIN g564 Entrepreneurial Finance 3 credits. This course develops financial and managerial skills important to students who are interested in pursuing careers in an entrepreneurial setting. Topics include: financial issues unique to entrepreneurial firms, development of skills with wide application in entrepreneurial situations, and financing sources available to entrepreneurial companies. PREREQ: FIN 315.

FIN g575 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 315, FIN 317, AND MGT 216.

FIN g578 Investments 3 credits. Fundamental principles in the risk-return valuation of financial instruments. Topics include the institutional framework in which securities are traded, modern portfolio theory, asset pricing, derivatives, and portfolio management. PREREQ: FIN 315, FIN 317 AND MGT 216.

FIN g584 Options and Futures 3 credits. Examination of the pricing and use of options, financial futures, swaps, and other derivative securities. PREREQ: FIN 315, FIN 317 AND MGT 216.

FIN g591 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 g592 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 g510 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: FIN 315, MGT 312, AND MKTG 325 OR PERMISSION OF INSTRUCTOR.

MGT g530 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 AND MGT 312.

MGT g534 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 g541 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 g550 Manufacturing Strategy 3 credits. Study of the various production alternatives as critical factors in a company’s competitive strategies. PREREQ: MGT 329 AND MGT 312.

MGT g562 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 g565 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 317.

MGT g573 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 312.

MGT g574 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 217 AND MGT g573.

MGT g580 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 OR MGT g573.

MGT g582 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 g583 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 g591 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 g592 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 g505 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.

MKTG g521 Services Marketing 3 credits. Examines the development, promotion, and management of services. Topics covered include strategic planning, delivery channels and promotional challenges inherent to services. PREREQ: MKTG 325.

MKTG g526 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 AND MKTG 325.

MKTG g528 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 g532 New Product Management 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 g540 Seminar in International Marketing 3 credits. Assessment of export potential using secondary research regarding the export feasibility of products offered by select firms in Southeast Idaho. PREREQ: MKGT 325 AND PERMISSION OF INSTRUCTOR.

MKTG g565 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 g575 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 g580 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 g591 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 g592 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 620 Quantitative Information for Business Decisions 3 credits. Development and use of financial and non-financial information to support business analysis and decision making. Develops and applies analytical tools and framework through readings and case analysis.

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. PREREQ: MBA 622, 626, AND TWO ADDITIONAL MBA 62X COURSES OR 500-LEVEL GRADUATE ELECTIVES.

MBA 639 MBA Paper 3 credits.

MBA 650 Thesis 1-6 credits. Graded S/U.

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 process in new ventures. PREREQ: MBA 613 OR MKTG 325.

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 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 Academic Information  Contact: webmaster@isu.edu Revised: August 2006