The MBA program serves Southeast Idaho's need for part-time education and as such is primarily an evening program. The MBA program, accounting option, 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 small number of full-time students from other parts of the United States and foreign countries.
Competency in the functional fields of business of accounting, economics, finance, information systems, and marketing.
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 accounting emphasis 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 MBA 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).
The first-year core courses develop a broad competence in the functional fields of business: Accounting, Economics, Finance, and Marketing. The core also examines behavioral, information system, and industry analysis issues that cut across the functional boundaries and provide a basic educational background. In addition, the core specifically addresses manufacturing competitiveness critical in the global environment.
The second year consists of six required and four elective courses. The required courses, although anchored in traditional functional fields are designed to provide a strong integrative focus building upon the competencies developed in the first year.
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), upper-division grade-point average, and work experience. Ordinarily such measures, along with other reasonable indications of promise, will be used in combination to arrive at a final judgment.
Normally, the minimum requirements that must be met to be considered for admission are 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 1000 points.
An individual must obtain a minimum raw score of at least 22 in both the verbal and quantitative portion of the GMAT.
A minimum score of 4 must be obtained on the analytical writing assessment score of the GMAT exam.
Meeting these minimum requirements does not assure admission since many factors are weighed in such a decision.
Please note that no admission decision can be made until the College of Business has received the applicant's official transcripts, resume of work experience, and official GMAT score.
MBA I courses are the first year courses that form the foundation for advanced study.
MBA 610 Applied Economics (Fall) MBA 611 Financial Reporting and Managerial Accounting (Fall) MBA 612 Human Behavior in Organizations (Fall) MBA 613 Marketing (Spring) MBA 614 Information Systems (Fall) MBA 615 Finance (Spring) MBA 616 Manufacturing Competitiveness & Industrial Analysis (Spring)
MBA 621 The Decision Making Environment (Fall) MBA 622 Managerial Decision Analysis I (Spring, Summer) MBA 623 Managerial Decision Analysis II (Fall) MBA 624 Management of Quality and Technology (Fall) MBA 625 Managerial Information and Control Systems (Spring, Summer) MBA 626 Business Policy/Strategy in a Global Environment (Fall)Electives (12 hours)
Students will complete a minimum of twelve credit hours of graduate work as electives. At least six credit hours must be in courses reserved for graduate students only (600 level courses). Electives must be specified as part of the student's program of study.
Students may select as electives any courses offered by the College of Business at the 600-level with the exception of courses numbered between MBA 600 and MBA 626 inclusive. Elective courses outside the College of Business must be specifically approved by the MBA Director. The electives may include MBA 650 Thesis (6 credit hours), or MBA 639 Paper (3 credit hours).
A maximum of two 500-level courses may be used as electives. Students may not take a 500-level course as an elective if a similar course has been taken at the undergraduate level. MGT 512 may not be used as an elective in the MBA program. Accounting Emphasis (12 credits)
Students choosing an emphasis in accounting will take the following courses. Appropriate prerequisite courses in accounting are required to take the 600-level accounting courses.
ACCT 631 Accounting Theory ACCT 632 Advanced Auditing ACCT 633 Legal Environment of Accounting ACCT 634 Seminar in Accounting
However, such requests for re-admission are not encouraged by the College of Business unless students requesting re-admission can demonstrate their ability to perform satisfactorily in the MBA program.
Courses in which a grade of D or F has been earned will not be counted toward fulfillment of MBA I or MBA II program requirements.