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SCHOOL OF MANAGEMENT

FACULTY*Year of initial appointment at Binghamton

Agarwal, Manoj K., Associate Professor, PhD,1978, State University of New York at Buffalo:Marketing. (1977)*

Agnihothri, Saligrama, Associate Professor, PhD,1985, University of Rochester: Operationsmanagement and statistics. (1983)

Avolio, Bruce J., Professor, PhD, 1981, Universityof Akron: Organizational behavior.(1981)

Bass, Bernard M., Distinguished ProfessorEmeritus, PhD, 1949, Ohio State University:Organizational behavior. (1977)

Bobinski, George, Assistant Professor andDirector of Executive MBA, PhD, 1988, IndianaUniversity: Marketing. (1988)

Braiotta, Louis Jr., Associate Professor, MBA,1975, Iona College, New York State CPA, 1972:Accounting. (1981)

Briggs, Susan, Lecturer, MBA, 1995, ClarksonUniversity: Accounting.

Burger, Philip C., Professor, PhD, 1968, PurdueUniversity: Marketing. (1973)

Chatterjee, Subimal, Assistant Professor, PhD,1994, University of Pittsburgh: Marketing. (1997)

Chatterji, Manas, Professor, PhD, 1963,University of Pennsylvania: Managerial econom-ics. (1968)

Chiao, Lin S., Associate Professor Emeritus, PhD,1952, University of Illinois: Accounting. (1958)

Dhillon, Upinder, Associate Professor, PhD,1986, Louisiana State University: Finance. (1987)

Freedman, Martin, Professor, PhD, 1975,University of Illinois: Accounting. (1978)

Freedman, Ora, Visiting Assistant Professor, PhD,1990, State University of New York at Bingham-ton: Economics. (1990)

Goldberger, Jeffrey, Lecturer, MAT, 1978, StateUniversity of New York at Binghamton: Account-ing. (1981)

Grier, Paul C., Associate Professor, PhD, 1971,New York University: Finance. (1976)

Horwitz, Bertrand N., Professor, PhD, 1962,University of Minnesota: Accounting. (1972)

Kahai, Surinder, Assistant Professor, PhD, 1991,University of Michigan: Management informationsystems. (1991)

Kamlet, Elliot, Lecturer, MS, 1978, StateUniversity of New York at Binghamton, New YorkState CPA: Accounting. (1979)

Kang, Yong-Soon, Assistant Professor, PhD, 1995,University of Colorado: Marketing. (1997)

Klein, Heinz K., Associate Professor, DBA, 1968,University of Munich: Management informationsystems. (1984)

Krishnamurthy, Srinivasan, Assistant Professor,PhD, 1988, Tulane University: Finance. (1998)

Lasser, Dennis, Associate Professor and AssociateDean, PhD, 1984, Indiana University: Finance.(1988)

Lewis, Alfred, Associate Professor and AssociateProvost-Planning and Budget, PhD, 1989, U.S.International University: International manage-ment. (1989)

Mishra, Ajay K., Assistant Professor, PhD, 1998,University of Pittsburgh: Operations manage-ment. (1998)

Mishra, Debi Prasad, Assistant Professor, PhD,1995, Case Western Reserve University:Marketing. (1995)

Murry, William, Assistant Professor, PhD, 1993,Virginia Polytechnic Institute and State Univer-sity: Organizational behavior. (1994)

Piaker, Philip M., Distinguished Service ProfessorEmeritus, MBA, 1949, City University of NewYork, New York State CPA, 1951: Accounting.(1952)

Glenn A. Pitman, Professor of Management;Dean, School of Management; PhD, Pennsylva-nia State University. (1997)

Reeves-Ellington, Richard, Visiting Professor,PhD, City College of Los Angeles: Internationalmanagement.

Reiter, Sara, Associate Professor, PhD, 1985,University of Missouri: Accounting. (1990)

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Roodman, Gary M., Professor, DBA, 1969,Indiana University: Operations management.(1976)

Schulman, Martin, Associate Professor, PhD,1983, Florida State University: Arts administra-tion. (1985)

Schwartz, Steven T., Assistant Professor, PhD,1997, Ohio State University: Accounting. (1998)

Sivasubramaniam, Naga, Assistant Professor,PhD, 1994, Florida International University:Organization behavior. (1994)

Spangler, Donald, Associate Professor, PhD,1985, University of Michigan: Organizationalbehavior. (1985)

Steidlmeier, Paul, Associate Professor, PhD,1975, Stanford University: Strategic managementand policy. (1986)

Tse, Yiuman, Assistant Professor, PhD, 1994,Louisiana State University: Finance. (1997)

Ullmann, Arieh A., Associate Professor, PhD,1976, St. Gall Graduate School, Switzerland:Management policy. (1981)

Westacott, George H., Associate Professor, PhD,1970, Cornell University: International manage-ment, organizational theory. (1969)

Yammarino, Francis, Professor, PhD, 1983, StateUniversity of New York at Buffalo: Organiza-tional behavior. (1985)

Adjunct Faculty

Brink, Charles, Lecturer, BA, 1947, HamiltonUniversity: Management G*A*M*E. (1988)

Hill, Richard, Lecturer, LLB, 1961, CornellUniversity Law School: Law. (1973)

Levinson, Brian, Adjunct Assistant Professor, JD,Cornell University, 1967, LLM, 1968, New YorkUniversity: Taxation. (1971)

Peckham, Eugene, Adjunct Professor, JD, 1965,Harvard University: Taxation. (1973)

Steflik, Joseph, Lecturer, JD, 1969, University ofPennsylvania: Law. (1975)

UNDERGRADUATEPROGRAMSThe School of Management is one of fourprofessional schools on the BinghamtonUniversity campus. Its programs allow students toappreciate the complexity of modern organiza-tions, the intricate relationships that existbetween organizations and the social frameworksof which they are a part, and the challenges ofadministration at its broadest levels. Thecurriculum offerings are diverse, and theyprepare students for professional careers as wellas for undertaking advanced academic work.

The undergraduate programs of the schoolhave a pre-professional orientation and stressbreadth of knowledge while allowing limitedspecialization. They provide students with acomprehensive management education aimed atdeveloping and expanding their capacity fordealing with an increasingly complex businessenvironment, on both a national and interna-tional level, and they familiarize students withthe computer and its applications to thefunctional areas of management. As part of theirgraduation requirements, students take a coursein management policy and strategy, which acts asa capstone experience.

The undergraduate management curriculumprovides students with a strong liberal artsbackground; a sound foundation in the basicdisciplines and functional areas of management;and an awareness of the legal, environmentaland societal factors which affect decision makingin organizations. In addition, the undergraduatemanagement student has the opportunity todevelop additional depth in a particularfunctional area by electing a concentration inthat area.

The undergraduate accounting curriculumoption provides strong pre-professional trainingin the theory and practice of accounting, withinthe context of a sound general education whichexposes the student both to the liberal and to themanagement arts. The program serves studentsinterested in careers in public and corporateaccounting, as well as students who intend topursue advanced studies in various graduate andprofessional schools.

The School of Management also offers honorsprograms in accounting and management.Information on these programs is provided laterin this section.

AdmissionThe procedure for candidates applying foradmission is essentially the same as for otherstudents applying for admission to the University.Specific information can be found in the generalsection on admissions in this Bulletin.

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Academic PoliciesStudents in the School of Management aresubject to all general regulations listed in theAcademic Policies section of this Bulletin. Inaddition, the following policies also apply tomanagement students.

COURSES TAKEN IN OTHERSCHOOLSCross-disciplinary study is urged, and studentsare required to take almost half of thecoursework for their degrees in the arts andsciences departments in Harpur College. Studentswishing to take any courses in the Decker Schoolof Nursing, the School of Education and HumanDevelopment, or the the Thomas J. WatsonSchool of Engineering and Applied Science, ormore than a total of eight hours of courseworkfrom the Innovational Projects Board of HarpurCollege as part of their degree requirements,should secure approval of the School ofManagement’s advising office before registering.

GRADING SYSTEMThe following are valid grades in School ofManagement undergraduate courses: A, A–, B+,B, B–, C+, C, C–, D, F, W, WF, and I. The gradeof P may be given only in internship, teachingpracticum, independent study, or readings andresearch coursework. This grading option isavailable only with consent of both the instructorand the school’s advising office.

Students matriculated in the School ofManagement must adhere to this grading systemin all courses taken in the School of Manage-ment.

When taking courses in other schools, Schoolof Management students are permitted to take thegrading option of those schools if they wish. Theymay also petition to be graded according to theSchool of Management system, if the instructor iswilling and if the school offering the coursepermits such petitions.

Grades earned in other schools by School ofManagement students are entered into thestudent’s record and printed on transcripts as theyare given.

Undergraduate students from other schoolswho register for School of Management coursesmay petition the respective instructors to begraded by the system existing in the school inwhich they are enrolled.

All graduate students taking an undergradu-ate course in the School of Management aregraded according to the grading policies of theGraduate School.

GRADE-POINT AVERAGEFor students matriculated in the School ofManagement, grade-point averages are computed

by totaling grade points earned (grades’ valuesmultiplied by their credit hours), and dividing bycredit hours attempted. Thus a student carryingfour courses for four hours’ credit each, andreceiving a grade of C in each, has a semestergrade-point average of 2.0. Receiving all gradesof A, the student’s average is 4.0. Each semester,a cumulative grade-point average is computed byapplying the above computation to all gradepoints earned, and all hours attempted to date.

ACADEMIC STANDINGTo remain in good academic standing, studentsmust demonstrate that they are passing courses ata satisfactory rate, and with satisfactory grades, toearn a bachelor’s degree in the usual period oftime. To remain in good academic standing,students are required to maintain a minimumgrade-point average of 2.0 in all courses taken forcredit, as well as for courses taken in the Schoolof Management. The standard in respect toSchool of Management coursework is notinvoked until a student has attempted at least 12hours of SOM coursework. Students who fail tomeet these minimum criteria are placed onprobation and are expected to raise theiraverages to a 2.0 Ievel or better within areasonable amount of time. Academic probationdoes not necessarily preclude a student fromregistering or from receiving financial aid;standards for financial aid eligibility aredescribed in the Financial Information section ofthis Bulletin. Students who fail to raise theiraverages may be subject to dismissal.

While students may carry an overall grade-point average slightly below 2.0 and be allowedto continue their studies “on probation,” thosewho fall considerably below a cumulative GPA of2.0 are dismissed. These decisions are made inaccordance with the following guidelines.

Academic Dismissal Indexes

Hours Completed(including Advanced Minimum

Standing) Cumulative GPA1-34 1.44035-51 1.62552-68 1.71569-85 1.800

86-102 1.875103-119 1.950

120+ 2.000

At the very least, students are expected tocarry the cumulative GPA indicated for theirrespective levels of progress. Failure to meet theminimum GPA specified above results in thestudent’s dismissal.

1. The GPA used for academic standardspurpose is also used in the determination of

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graduation honors and reflects all courseworkattempted.

It is calculated by assigning the followingpoint values to the respective grades:

A = 4.0 C = 2.0A– = 3.7 C– = 1.7B+ = 3.3 D = 1.0B = 3.0 F = 0.0B– = 2.7 WF = 0.0C+ = 2.3

P, W and similar grades generate no gradepoints and are not included in the GPA calcula-tion.

2. A student who has been dismissed foracademic reasons for the first time may apply forimmediate readmission. In some instances, thismay be granted. In other cases the school maystipulate that the student must wait for a semesteror two before being readmitted. A student may bereadmitted only by formal petition to the office ofthe Dean of the School of Management. Thestudent must explain any extenuating circum-stances that contributed to the poor record.

If readmitted, students are given an “aca-demic contract,” the provisions of which theymust fulfill. Such a contract normally requiresthem to complete specified amounts ofcoursework in a specified period of time at aspecified level of performance. The object of thiscontract is to raise the student at least above theminimum acceptable grade-point average for thestate of degree completion, as indicated on thepreceding chart. Failure to satisfy the conditionsof this academic contract usually results in thestudent’s being dropped for a second and finaltime.

INCOMPLETE POLICYA notation of Incomplete, rather than a grade,

may be reported by the instructor when a studenthas made substantial progress but has not beenable to complete a course. The student must havea valid reason, because of illness or otherjustifiable circumstances, for requesting anIncomplete. The question of substantial progress,potential to pass the course and a valid reason forthe request will be decided by the instructor.When giving an Incomplete, the instructor must:

1. complete a contract for fulfilling theIncomplete that is signed by the instructor andthe student;

2. submit the contract to the SOM advisingoffice along with the submission of the Incom-plete grade;

3. specify in the contract how the course willbe completed, when the work must be com-pleted, and that the student is in compliance withSOM rules regarding the number of Incompletesa student may carry at one time (a student may

not carry more than eight credit hours ofIncompletes at any time without the specificapproval of the dean’s office);

4. include in the contract, in extenuatingcircumstances (e.g., sabbatical), the signature ofany additional instructor needed for successfulcompletion of the course. This signature is to beobtained by the originating faculty member, notthe student.

An Incomplete grade will become an “F” 72hours after the last scheduled final in the nextregular semester following the issuance of theIncomplete, unless a change of grade issubmitted by the instructor. It is the student’sresponsibility to ascertain that the courseworkhas been completed according to the contractand a new grade submitted. An extension of thisdeadline must be approved by the instructor andthe dean’s office and will only be approved inhighly unusual circumstances. Contracts andother required forms may be obtained from theSOM advising office.

WITHDRAWAL REGULATIONSIf they wish their records to indicate goodstanding, students who withdraw from theUniversity must follow a formal withdrawalprocedure. Mere absence from class does notconstitute due notice of withdrawal. Withdrawalapplications may be obtained from the office ofthe Registrar. When students withdraw entirelyfrom the School of Management, and alsosimultaneously withdraw from all courses forwhich they are registered, there is no academicpenalty associated with the withdrawal fromcourses. A grade of “W” is assigned to eachcourse, and a notation indicating withdrawalfrom the University is placed on the transcript.

Formal readmission is necessary for anystudent who has not been in attendance for oneor more semesters. Students who officiallywithdraw during the regular academic year areeligible to register for the next academicsemester.

The following regulations govern withdrawalsfrom individual School of Management courses:

1. Students may withdraw from a coursewithout restriction until the official Universitydrop deadline (usually five days after thesemester midpoint of the course) without havinga grade recorded.

2. Students who withdraw from a course afterthe midpoint of the course receive a notation ofWF, which is treated exactly like a grade of F inthe computation of grade-point averages. Underspecial circumstances, a student may petition tohave a notation of W recorded instead. Studentswishing to drop courses after the drop deadlineand receive a W grade are required to provideevidence that extraordinary circumstancesbeyond their control had occurred after the drop

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deadline. Poor class performance and/or poorjudgement are not considered appropriatereasons for a late drop. Petitions for late dropsshould be submitted to the School of Manage-ment undergraduate adviser.

TRANSCRIPT POLICYThe Registrar’s office maintains a single transcriptfor School of Management students, which servesboth internal and external purposes. As anexternal transcript, it is the official record of thestudent’s performance and is forwarded toprospective employers and graduate schools. Asan internal transcript, in conjunction with adegree audit report, it is used by the Universityand School of Management for their administra-tive and academic advising purposes. Thefollowing reflects the School of Management’spolicy on transcripts:

1. The semester and cumulative grade-pointaverages recorded on the transcript are based onthe student’s academic work in all units ofBinghamton University.

2. School of Management students whocomplete all of their academic work at Bingham-ton University are limited to 16 credit hours of P,S or similar grades in liberal arts courseworkduring their undergraduate programs. Those whotransfer from other institutions are limited to theequivalent of one such grade for each year ofattendance at Binghamton University. Physicaleducation courses are excluded from this limit.

All grades are recorded on the student’stranscript as they are received in courses.

INDEPENDENT STUDY, TEACHINGPRACTICUM AND INTERNSHIPSWhile independent study is useful and importantadjunct to a student’s academic preparation, nostudent is allowed to present more than eightcredit hours of independent study, internship and/or practicum in college teaching coursework infulfillment of School of Management degreerequirements. Independent study, internships andPracticum in College Teaching generally aretaken on a Pass/Fail basis.

WRITING REQUIREMENTThe writing requirement consists of completionof two composition (C) courses from withinHarpur College.

Academic HonorsGRADUATION HONORSUndergraduate students with outstandingacademic records are awarded graduation honorsat Commencement. Determinations are made inaccordance with the following guidelines:

1. Selections are made on the basis of thestudent’s entire academic career. Honors are

limited to the top 15 percent of the graduatingclass as shown by the students’ cumulative GPAs.

2. Within the upper 15 percent of the class,individual designations are determined asfollows:

a. Students with cumulative grade-pointaverages of 3.8 or greater (on a 4.0 scale) receivethe designation summa cum laude;

b. Students with cumulative grade-pointaverages of between 3.50 and 3.79 receive thedesignation magna cum laude;

c. Students with cumulative grade-pointaverages of between 3.20 and 3.49 receive thedesignation cum laude.

3. Students below 3.2 are not considered forhonors even if they are in the top 15 percent oftheir graduating class. Likewise, students whohave GPAs of 3.2 or greater and who are not inthe upper 15 percent of their graduating class areexcluded from eligibility for graduation honors.In addition:

4. Students who have entered BinghamtonUniversity after completing a portion of theirdegree requirements at another institution mustpresent cumulative GPAs of at least 3.5 (on a 4.0scale) for all coursework taken at other institu-tions, and must complete at least 60 credit hoursin residence at Binghamton University to beeligible for graduation honors.

5. As indicated above, four-year students maypresent no more than 16 credit hours of P grades.Transfer students are limited to four credit hoursof P grades per full year of attendance atBinghamton University. Physical educationcourses taken in fulfillment of the regularrequirement are not counted in this limitation.

Students who fail to satisfy any of the abovecriteria are not considered for graduation honorsunless an exception is granted through the dean’soffice.

DEAN’S LISTAt the end of each regular semester, School ofManagement students who have earnedexceptional grades during that semester areaccorded Dean’s List recognition. Such recogni-tion is limited to those 50 students having thehighest semester grade-point averages, whilecompleting at least 16 credit hours for lettergrades. A minimum grade-point average of 3.50is required.

AWARDSSee “Awards and Honors” in the AcademicPolicies section of this Bulletin.

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Requirements for BSDegreeThe following conditions must be met to receivea bachelor of science degree from the School ofManagement.

1. Students must have paid or satisfactorilyadjusted all University dues.

2. Students must have a) credit for a minimumof 32 academic courses (128 credits) plus twosemesters of physical education (2 credits); b) aminimum cumulative grade-point average of 2.0,both overall and in School of Managementcourses.

3. Students must have completed a minimumof 50 percent of management coursework atBinghamton University.

4. Students must present no more than oneliberal arts course with a grade of P for each fullyear of attendance at Binghamton University.Physical education courses are excluded fromthis limitation.

5. Students must have fulfilled the generalrequirements of the School of Management andany specified requirements of the area in whichthey are candidates for a degree.

6. Students must have been in residence inthe School of Management during the last 7 1/2courses (30 credit hours) immediately precedinggraduation, unless specifically exempted fromthis requirement by the academic advising office.

7. Students must not be under any discipli-nary action.

8. Students must be duly recommended bythe school’s faculty.

9. Finally, the State University Trustees byformal action must have admitted the students tothe degree.

All petitions that request modification ofacademic requirements must be approved by theprogram director, the school’s associate dean ortheir designee(s).

ELECTIVE COURSES, SPECIAL-IZATIONS, CONCENTRATIONSStudents who wish to specialize in accounting, toqualify for the CPA certificate in New York state,are urged to elect the degree program inaccounting and to confer with the School ofManagement advising office no later than theirsophomore year. The baccalaureate degreeprogram in accounting is accredited by theNew York State Education Department for CPAcandidates.

Students who wish a career in accountingother than with public accounting firms are alsoadvised to elect the degree program in account-ing. For further information consult with theschool’s advising office.

Students in the management baccalaureateprogram may elect one or more concentrations,

preferably by the end of the fifth semester. Aconcentration consists of three courses designedto provide depth in a specialized area in additionto the broad program provided by the corerequirements. Through judicious selection of aconcentration and the remaining electives, astudent can tailor a program of study to meetspecific needs and goals. The student’s concen-trations are recorded on the official transcript atthe time of graduation.

Students who intend to continue their studiesin graduate school should consider the fact thatmany graduate programs may require knowledgeof at least one foreign language, as well asadditional competence in mathematics andstatistics. Consequently, students with this goalmay want to select as electives additional coursesfrom these areas.

BS IN ACCOUNTINGTo be granted the bachelor of science degree inaccounting from the School of Management,students must complete the following courses.

Minimum numberof 4-hour courses

I. Liberal ArtsA. Requirements

QMMG 111. Statistics*** ........................ 1ECON 160. Microeconomics ................. 1ECON 162. Macroeconomics ................ 1MATH 221 or 220. Calculus ................... 1

B. ElectivesLiberal arts electives (to include twocomposition courses and no morethan nine courses at the introductorylevel)* .................................................. 12

II. School of ManagementA. Requirements

BL&S 111-112. Legal Environment of Management I and II ........................... 2HRM 311. Organizational Behavior ....... 1FIN 311. Financial Management ............. 1MIS 311. Management Information Systems ............................................... 1MKTG 311. Introduction to Marketing .... 1OPM 311. Operations Management ....... 1MGMT 411. Global Strategic

Management .....................................1ACCT 211. Financial Accounting ........... 1ACCT 305. Cost Accounting** ............... 1ACCT 311. Intermediate Accounting

Theory I .............................................1ACCT 312. Intermediate Accounting Theory II ............................................. 1ACCT 455. Advanced Accounting Theory ............................................... 1ACCT 460. Auditing ............................... 1ACCT 475. Federal Income Taxation IFinance elective ..................................... 1

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III. Physical education (two semesters)# ......... 1/2TOTAL ...................................................... 32-1/2

*The term “introductory level” refers to thosecourses for which there are no prerequisites and/or courses numbered below 300. A course withno prerequisite and which is numbered below300, but is specified as being intermediate oradvanced in nature by the department teachingthe course, can be used as a nonintroductoryelective. A total of four economics courses,including the required micro- and macroeco-nomics courses, may be applied toward thebachelor’s degree.**No credit will be granted in the accountingcurriculum for ACCT 212.***The School of Management strongly recom-mends that students take QMMG 111 as theirrequired course in statistics. No more than oneintroductory statistics course may count towardthe degree.

Students wishing to take any Decker School,SEHD or Watson School course, or more than atotal of eight credits of IPB coursework, as part oftheir free elective requirements must obtainapproval by means of a General AcademicPetition submitted to the School of Management’sadvising office before taking the course.#Students must take two semesters and can electto take up to four more semesters to substitute foran elective under Part I, B.

Standard Curriculum Sequence forAccounting OptionThe following represents the normal sequence ofcourses that School of Management students areexpected to follow in completing degreerequirements in accounting during their fouryears at Binghamton University. It reflects theschool’s belief that professional coursework mustbe preceded by a sound liberal arts backgroundcombined with coursework in necessaryfoundation areas. Transfer students shouldconsult their academic advisers to determinewhere and how their previous work fits into thissequence.

First Semester (17 hours)MATH 221 or 220. CalculusLiberal arts elective*Liberal arts electiveLiberal arts electivePhysical education

Second Semester (17 hours)QMMG 111. StatisticsLiberal arts elective*Liberal arts electiveLiteraturePhysical education

Third Semester (16 hours)BL&S 111. Legal Environment of Management IECON 160. MicroeconomicsLiberal arts electiveLiberal arts elective

Fourth Semester (16 hours)ACCT 211. Financial AccountingECON 162. MacroeconomicsLiberal arts electiveBL&S 112. Legal Environment of Management II

Fifth Semester (16 hours)ACCT 311. Intermediate Accounting Theory IOPM 311. Operations ManagementACCT 305. Cost Accounting (see *** above)MKTG 311. Introduction to Marketing

Sixth Semester (16 hours)FIN 311. Financial ManagementMIS 311. Information Systems and Their ApplicationsACCT 312. Intermediate Accounting Theory IIHRM 311. Organizational Behavior

Seventh Semester (16 hours)ACCT 475. Federal Income TaxationLiberal arts electiveACCT 455. Advanced Accounting TheorySecond course in finance

Eighth Semester (16 hours)ACCT 460. AuditingMGMT 411. Global Strategic ManagementLiberal arts electiveLiberal arts elective

*Students must take two composition courses (C)in liberal arts to fulfill the writing requirement.

BS IN MANAGEMENTTo be granted the bachelor of science degree inmanagement from the School of Management,students must complete the following courses.

Minimum number ofI. Liberal Arts 4-hour courses

A. RequirementsMATH 221 or 220. Calculus ................... 1ECON 160. Microeconomics ................. 1ECON 162. Macroeconomics ................ 1QMMG 111.*** Statistics ........................ 1

B. ElectivesTo include two composition courses andno more than nine courses at the introduc-tory level .............................................. 12

ll. School of ManagementA. Requirements

ACCT 211-212. Financial and Managerial Accounting** ................... 2BL&S 111. Legal Environment of Management ...................................... 1HRM 311. Organizational Behavior ....... 1IBUS 211. World of Business .................. 1

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FIN 311. Financial Management ............. 1MKTG 311. Introduction to Marketing .... 1OPM 311. Operations Management ....... 1MIS 311. Information Systems and Their Applications .............................. 1MGMT 411. Global Strategic Management ...................................... 1

B. Concentration ......................................... 3Each student in this degree program mayelect a concentration by the junior year byfiling a declaration of concentration formin the School of Management’s advisingoffice.

The concentrations and their requirements are as follows:

Human Resource ManagementHRM 320 Human Resources Management

andSelect any two undergraduate humanresources management courses, excludingindependent study and internship.

This combination of courses permits students totake the PHR Certificate Examination the firstyear after graduation.

FinanceSelect any three undergraduate coursesbeyond FIN 311, excluding independentstudies.

MarketingSelect any three undergraduate marketingcourses beyond MKTG 311, excludingindependent studies. Students should consultwith faculty or the advising office to selectcourses that reflect their career choice.

Global ManagementSelect any three undergraduate IBUS courses,or any two IBUS courses plus one liberal artscourse offered by Harpur College from anapproved list. The Global Managementconcentration’s purpose is to serve as asecondary concentration to broaden theschool’s primary concentrations listed here.

Management Information SystemsMIS 323. Systems Analysis and Designand two from the set of MIS electives thatare offered, excluding independent study andinternship.

AccountingACCT 311-312. Intermediate Accounting

Theory 1-11ACCT 475. Federal Income Taxation IACCT 305. Cost Accounting**

General ManagementThree undergraduate management electives

III. Electives or second concentration ................ 3IV. Physical education (two semesters)# ......... 1/2TOTAL ...................................................... 32 1/2

*Students must take two writing emphasiscourses (W) in liberal arts to fulfill the writingrequirement. The term “introductory level” refersto those courses for which there are no prerequi-sites and/or courses numbered below 300. Acourse with no prerequisite and which isnumbered below 300, but specified as beingintermediate or advanced in nature by thedepartment teaching the course, can be used as anonintroductory elective. A total of foureconomics courses, including the requiredmicro- and macroeconomics courses, may beapplied toward the bachelor’s degree.**Students electing a concentration in accountingare required to take ACCT 305 instead of ACCT212.***The School of Management strongly recom-mends that students take QMMG 111 as theirrequired course in statistics. No more than oneintroductory statistics course may count towardthe degree.#Students must take two semesters and can electto take up to four more semesters to substitute foran elective under Part I, B. or Part III.

Standard Curriculum Sequence forManagement OptionThe following represents the normal sequence ofcourses that School of Management students areexpected to follow in completing degreerequirements in management over their fouryears at Binghamton University. It reflects theschool’s belief that professional coursework mustbe preceded by a sound liberal arts backgroundcombined with coursework in necessaryfoundation areas. Transfer students shouldconsult with their academic advisers to deter-mine where and how their previous work fits intothis sequence.

First Semester (17 hours)Liberal arts elective*MATH 221 or 220. Calculus (Gen Ed M)Social science elective (Gen Ed P)Liberal arts elective (Gen Ed C)Physical education (Gen Ed Y, S or B)

Second Semester (17 hours)Mathematics or science elective (Gen Ed L)Humanities elective (Gen Ed A)Liberal arts electivesQMMG 111. StatisticsPhysical education (Gen Ed Y, S or B)

Third Semester (16 hours)Liberal arts elective*ACCT 211. Financial AccountingECON 160. MicroeconomicsLiberal arts elective

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Fourth Semester (16 hours)ACCT 212. Managerial Accounting**BL&S 111. Legal Environment of Management IECON 162. MacroeconomicsIBUS 211. World of Business (Gen Ed G)

Fifth Semester (16 hours)FIN 311. Financial ManagementMKTG 311. Introduction to MarketingHRM 311. Organizational BehaviorLiberal arts elective

Sixth Semester (16 hours)MIS 311. Information Systems and ApplicationsOPM 311. Operations ManagementLiberal arts electiveConcentration elective

Seventh Semester (16 hours)Concentration electiveMGMT 411. Global Strategic ManagementLiberal arts electiveSecond concentration elective or other elective

Eighth Semester (16 hours)Liberal arts electiveConcentration electiveSecond concentration elective or other electiveSecond concentration elective or other elective

*Students must take two writing emphasiscourses (C) in liberal arts to fulfill the writingrequirement.**Students electing a concentration in accountingare required to take ACCT 305, Cost Accounting,instead of ACCT 212, Managerial Accounting.

HONORS PROGRAMS INACCOUNTING AND MANAGEMENTThe purpose of the School of Managementhonors programs is to attract superior studentsand challenge them to reach their full academicpotential. Honors students augment the normalSOM curriculum with additional requirements inwriting and management. Honors students willbe provided with special opportunities toenhance both their written and oral communica-tion skills. To facilitate oral communication skillshonors students are required to be an activemember of the SOM Honors Program Toastmas-ters International Chapter for a minimum of sixsemesters. Writing skills are enhanced through anadditional required writing emphasis course.

The program is also designed to facilitateinteraction with both faculty and other honorsstudents. Members are divided into teams. Theteams will read business publications and makeweekly reports to the group. Completion of thehonors program is noted on the student’s officialtranscript and through an honors certificateissued by the School of Management.

Honors students are assigned a facultyadviser. Participants in the SOM honors programin accounting are assigned an adviser who is a

member of the accounting faculty. Those studentswho enter the SOM honors program in manage-ment are assigned an adviser in their intendedarea of concentration. It is possible for students tochange advisers as they become familiar with thefaculty in their area or if the area of concentra-tion changes.

Admission to the honors programs iscompetitive and is limited to 10 percent of theentering class. Students typically apply foradmission to the SOM honors programs whenthey apply for admission to the University.However, it is also possible to apply or reapplyafter completion of the freshman year. In thelatter case, it is the student’s responsibility towork with the SOM advising office in planningtheir first year of coursework so that it iscompatible with program requirements.

Additional Composition Requirement (4 credits)The “C” designation indicates a course in whichcomposition is emphasized. These courses areoffered across the curriculum. The HonorsProgram requires students to take at least oneadditional C course beyond the two-course SOMrequirement and serves to further enhancewriting ability.

Additional SOM RequirementsThe Honors Program in Accounting requires 12credit hours beyond the 130 necessary for the BSdegree in accounting. The Honors Program inManagement requires eight credit hours beyondthe 130 necessary for the BS degree in manage-ment. These additional credits cannot be used asfree elective credits.

The School of Management requirements thatare unique to the Honors Programs are designedto further enhance students’ breadth and depth ofknowledge in management and their area ofspecialization. While it is not required, it isexpected that many of the participants in thehonors programs will have earned college creditprior to their enrollment at BinghamtonUniversity. These credits may partially or fullyoffset the additional credit requirements. Thehonors students augment their programs with thefollowing additional requirements:

International Business Requirement (additionalfor accounting honors students) (4 credits)

IBUS 211: World of BusinessThis course introduces students to theconcepts, issues, theories, and scope ofinternational business.

Honors students are required to fulfill one of thefollowing options:

A: Major Area Requirement (4 credits)This additional coursework can includeindependent studies and graduate-levelcourses in the area of specialization, withthe approval of the program director.

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B. Second ConcentrationThree courses in the desired area.

C. Minor in Another SchoolMinors may be completed without takingextra courses by careful utilization ofliberal arts electives. See the Bulletinsection for the department offering thedesired minor for requirements.

In addition to coursework requirements,students are required to be active members of theSOM Honors Program Toastmasters InternationalChapter for a minimum of six semesters.

Participants in the Honors Program areexpected to successfully complete a minimum of16 credits per semester. They are also expected tomaintain and graduate with a cumulative GPA ofat least 3.5. If the students’ cumulative GPA isbelow 3.5 for two consecutive semesters, thestudent cannot continue in the Honors Program.Because honors coursework can also be countedtowards the traditional SOM degrees, discontinu-ation of participation in the Honors Program doesnot normally result in additional courseworkrequirements.

For more information about the programs, or toapply, please contact the SOM advising office at607-777-2316.

SPECIAL OPPORTUNITIESThe School of Management is currently offeringand developing several opportunities that have astheir objective the furthering of students’understanding of and exposure to the arena ofinternational management. An interdisciplinaryprogram in East Asian management has beenapproved by the faculties of Harpur College andthe School of Management. Further, specialcourses involving study in England, Israel andJapan have provided students in accounting andin management with an opportunity to studymanagement practices in these countries. Theseand other similar opportunities may be expandedin the coming year. Students interested in any ofthese programs should contact the school’sadvising office or the respective programdirectors.

CROSS-DISCIPLINARY PROGRAMIN EAST ASIAN ANDMANAGEMENT STUDIESThe cross-disciplinary program in East Asian andmanagement studies is designed to providesound educational preparation for entry-levelpositions in multinational corporations orgovernment. It provides a foundation for furtherstudy in professional school, law or business, orfor graduate study of a specialty related to EastAsia. Students may design study programs

concentrating on Japan or China or ones thatrange across East Asia.

The program is open to BinghamtonUniversity undergraduates. Questions regardingthe program should be directed to the East Asianand management studies faculty adviser.

Requirements for the program are as follows.All students must take:

1. ACCT 211. Financial Accounting2. IBUS 211. World of Business3. QMMG 111. Statistics for Management or ECON 366. Statistical Methods or ECON 160. Principles of Microeconomics4. Two semesters of Chinese or two semesters

of Japanese language study. The languagestudied should be non-native to thestudent.

5. IBUS 480. Special Topics in InternationalBusiness course on China or Japan.

6. Three elective, non-language coursesrelating to East Asia.

ADJUNCT MANAGEMENT OPTIONThis special program responds to requests bynon-SOM students for the opportunity tocomplete systematically a limited selection ofcourses in the School of Management whilecompleting degree requirements in their chosenliberal arts fields. The adjunct managementoption gives a limited number of students anintroduction to basic subject matter in the areasof management and accounting. It is not in anyway equivalent to an academic major, but ratheris a supplement to appropriate majors in anotherschool. Adjunct option students may not takemore than 24 credit hours in the School ofManagement.

To qualify, non-SOM students must:1. Apply by general academic petition to the

School of Management advising office. Prior toformal application to this program option,students may take courses that are a part of theoption. If the student is accepted, these coursesare credited against adjunct management optionrequirements.

2. Meet the following general entrancecriteria: a) completion of at least 60 academichours, thereby having junior standing in HarpurCollege; b) present a GPA of 3.5 or better for theirlast 60 credits.

The adjunct management option requires thecompletion of the following courses:

1. HRM 311 .................................... 4 credits2. ACCT 211 ................................... 4 credits3. Any four School of Management courses

for which the student has the appropriatebackground (normally upperdivision) .................................... 16 credits

TOTAL ................................................. 24 credits

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Students who successfully complete thisspecial program option have this fact reflected ontheir transcripts on graduation.

Students should be aware that the adjunctmanagement option is not related to the 3-2program described below in this Bulletin. HarpurCollege students who contemplate study for theMBA degree are well advised to complete theirregular liberal arts degrees and to put off theirprofessional studies until entering graduateschool.

ACCOUNTING 5-YEAR PROGRAMThe accounting 5-year program provides anopportunity for qualified students to completetheir BS and MS degrees in accounting within afive-year period. The program includes asemester of electives in the fourth year in whichstudents have the option of obtaining a for-creditinternship in public accounting, industry or not-for-profit companies. In addition, the 5-yearprogram will meet the requirements for the 150-credit-hour degree that will be required forlicensing in most states after the year 2009.

To be eligible for admission into this specialprogram, students must possess academicqualifications that allow admission into the MSprogram at the end of their senior year. Duringthe senior year, the student takes a full load ofgraduate coursework representing the first year ofthe MS program. While enrolled in 16 hours ofMS coursework during each semester of thesenior year, the student is still officially anundergraduate fulfilling undergraduate require-ments. The MS coursework taken during that yearfulfills the undergraduate program requirements.Following successful completion of that year’swork, the BS is granted, and the student becomeseligible to continue the MS program. The secondyear of the MS program is undertaken with thestudent’s having graduate student status. Uponcompletion of the second-year requirements (32hours) and fulfillment of the MS graduationrequirements (3.0 GPA for all MS courses—bothsenior year and second year), the student isawarded the MS degree.

Interested students must begin the applicationprocedure early in their senior year by: 1) sittingfor the Graduate Management Admission Test(GMAT) and 2) submitting a completed MSapplication to the University’s Graduate School.The normal graduate admission process isfollowed, although the student, if admitted, doesnot gain formal entrance into the graduateprogram for another year. Because of thechallenging nature of the program, only highlyqualified students are admitted.

Further information about the 5-year programfor accounting can be obtained from the Schoolof Management advising office.

HARPUR COLLEGE/SCHOOL OFMANAGEMENT 3-2 PROGRAMThis special program accommodates the needs ofa small and select group of Harpur Collegestudents. It provides an opportunity for thosestudents to combine efficiently their undergradu-ate studies with graduate study in the School ofManagement; the successful completion of theprogram results in the award both of thebachelor’s (BA or BS) and of the MBA degreeswithin a five-year period.

To be eligible for admission into this specialprogram, students must possess academicqualifications that allow their conditionaladmission into the MBA program at the end oftheir junior year. This program provides a well-defined career orientation for which theparticular combination of undergraduate andgraduate programs represents an appropriatepreparation. This normally takes advantage of thestudent’s undergraduate specialty as well as thegeneral management preparation of the MBA.

Careful planning at an early date is absolutelynecessary for students contemplating entranceinto the 3-2 program. During the senior year, thestudent takes a full load of graduate courseworkrepresenting the first year of the MBA program.This means that, by the conclusion of the junioryear, all departmental, divisional and all-collegerequirements necessary for the chosen under-graduate major must be completed.

While enrolled in 16 hours of MBAcoursework during each semester of the senioryear, the student is still officially anundergraduate fulfilling undergraduaterequirements. The MBA coursework taken duringthat year represents “free electives” in theundergraduate program. Following successfulcompletion of that year’s work, the BA or BS isgranted, and the student becomes eligible tocontinue the MBA program. The second year ofthe MBA program is undertaken with thestudent’s having graduate student status. Uponcompletion of the second year requirements (32hours) and fulfillment of the MBA graduationrequirements (3.0 GPA for all MBA courses—bothfirst year and second year), the student isawarded the MBA degree.

Interested students must begin the applicationprocedure early in their junior year by: 1 ) sittingfor the Graduate Management Admission Test(GMAT) and 2) submitting a completed MBAapplication to the University’s Graduate School.The normal graduate admission process isfollowed, although the student, if admitted, doesnot gain formal entrance into the graduateprogram for another year. Because of thechallenging nature of the program, only highlyqualified students are admitted.

Further information about the 3-2 program forHarpur College students can be obtained fromeither the Harpur College academic advising

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office or the School of Management advisingoffice.

GRADUATE PROGRAMSThe School of Management programs challengestudents to appreciate the complexity of modernorganizations, the intricate relationships that existbetween organizations and the social frameworksof which they are a part, and the responsibilitiesof administration at its broadest levels. Curricu-lum offerings are diverse, and prepare studentsfor professional careers, as well as for undertak-ing more advanced academic work.

Master of BusinessAdministration DegreeThe School of Management offers an excitingMBA program that emphasizes interdisciplinarydecision making, teamwork, internationalizationand social responsibility. The program isdesigned to meet the needs of today’s managerswho are continually challenged by the dynamicchanges occurring in the corporate, public andnonprofit sectors. The MBA program builds oncritical decision skills students learn in their firstyear of study. In the second year, students takecoursework that develops decision and teamworkskills in a multidisciplinary framework. Coursesin resource management for customers andresource management for investors integrateknowledge in marketing, operations managementand organizational behavior, and accounting,finance and economics, respectively, to enhanceand broaden the decision-making skills ofmanagers.

The MBA program also emphasizes the role ofmanagers in today’s society. Courses in socialcompetence teach students about ethical,leadership, environmental, gender and race, andcultural diversity issues of which managers needto be acutely aware. Students also take a strategicmanagement course which integrates the skillsand concepts acquired and developed in allother MBA courses applied to the organization asa whole. The MBA program is accredited by theInternational Association for ManagementEducation, AACSB.

The MBA program requires the completion of68 credit hours of graduate coursework, whichcan be achieved in two years of study on a full-time, two-semesters-per-year basis. Students withappropriate backgrounds may apply to the Fast-track program, in which the student takes onlythird- and fourth-semester coursework.

PROGRAM COMPETENCYEXPECTATIONSAny baccalaureate degree with a strong liberalarts component is acceptable preparation for theMBA program. The faculty does presume that

entering students have some basic skills andknowledge in the areas of economics, statistics,mathematics and calculus.

The economics competency presumesknowledge of the set of topics found in thestandard courses in introductory microeconomicsand macroeconomics.

Competency in statistics includes knowledgeand skill at least at the introductory level in suchtopics as descriptive statistics, estimation andhypothesis testing, and properties of specialdiscrete and continuous distributions.

Entering MBA students should have com-pleted an undergraduate prerequisite course incalculus. The calculus course should have hadan emphasis on problems dealing with theconcepts of maxima and minima.

Students admitted to the graduate programlacking the prerequisite course in calculus mustcomplete it by the end of the first semester inresidence.

MBA CURRICULUMcredits

First SemesterMGMT 501. Accounting for Managers .............. 4MGMT 502. Managerial Economics .................. 4MGMT 503. Statistical Analysis for

Managers ..................................................... 4MGMT 508. Organizational Behavior ............... 4

Second SemesterMGMT 500. Information Systems Management 4MGMT 505. Finance for Managers ................... 4MGMT 506. Marketing for Managers ................ 4MGMT 507. Operations Management .............. 4

Third SemesterMGMT 504. Human Resource Management ..... 2MGMT 510. Advanced Marketing and OPM ..... 4MGMT 515. Advanced Technology and

Communications ......................................... 4MGMT 520. Advanced Finance and Accounting4Management Electives ...................................... 4

Fourth SemesterMGMT 530. Ethics and Global Studies ............. 2MGMT 540. Strategic Management .................. 4Management Electives .................................... 12

PART-TIME STUDYMany students pursue the MBA on a part-timebasis. This option is commonly chosen byindividuals who are employed full-time. Part-time students are subject to the same require-ments as full-time students and are taught by thesame faculty. Part-time students are expected totake eight credit hours per semester instead of 16,a pace which leads to degree completion in threeto four years, depending on transfer credit andsummer study. Courses for part-timers are

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scheduled during late afternoons and evenings,Monday through Thursday.

TRANSFER CREDITStudents may petition to transfer up to 8 graduatecredits in lieu of comparable MBA course credit,if these credits have not been applied to anotherdegree.

Master of Science inAccounting DegreeThe School of Management offers a graduateprogram that leads to the master of science inaccounting degree and provides students withacademic training that qualifies them forpositions both in public and private sectoraccounting. Throughout the curriculum, greateffort is made to demonstrate the vital role thataccounting plays in the conduct of any enter-prise, and accounting is offered as the principalmedium of financial measurement, communica-tion and control, both within the enterprise andbetween the enterprise and the investor. Inaddition, it is shown to be an indispensablemeans by which society can measure theperformance of various organizations andinstitutions.

The program has two areas of emphasis:public accounting and management accounting.Thus, in addition to satisfying educationalrequirements for students interested in careers asCertified Public Accountants, the program is alsoexcellent preparation for students interested incertification as management accountants;positions in corporate accounting; and work withgovernment agencies such as the TreasuryDepartment, the General Accounting office andthe Securities and Exchange Commission. Finally,the program is excellent background for studentswho plan academic work at the doctoral level.

The MS in accounting program providesbroad training and emphasizes conceptualunderstanding, the mastery of analyticaltechniques and the rigorous use of logicalreasoning. It stresses new approaches inaccounting theory and the solution of currentprofessional problems, offering the student theopportunity to understand the roles of relateddisciplines like behavioral science, economicsand management information systems in modernaccounting practice. For terminal master’s degreestudents, it offers a broad range of courses inauditing, taxation and both financial andmanagerial accounting practices. For studentsultimately interested in study at the PhD level, itprovides a strong theoretical base in the historyof accounting thought and the structure offinancial accounting theory.

The program is highly integrative in nature;students are urged to choose elective credit from

among the many courses offered in the school’sMBA program. The core requirements of themaster of science in accounting program are, to alarge extent, identical with the first year of theMBA curriculum.

The basic program of 32 graduate credithours assumes an undergraduate major inaccounting and a sound background in manage-ment and other complementary disciplines.Students with such a background should be ableto complete the program in one year of full-timegraduate study, taking 16 hours per semester.Such students may also qualify for a one-yearreduction of the two-year experience require-ment for the licensing of CPAs in New York State.

While the program is primarily aimed at thestudent with an undergraduate degree inaccounting, students with little or no accountingor business background are admitted. For suchstudents, the program requires the completion ofcoursework beyond the basic graduate courserequirements. These core requirements add amaximum of 68 hours to the program. Depend-ing on their individual academic backgroundsand/or proficiency in individual core subjects,students may have some or all of these corerequirements waived. Normally all corerequirements should be completed before thestudent begins required degree coursework.

CORE REQUIREMENTScredits

Principles of Microeconomics ..................... 4Principles of Macroeconomics ..................... 4Statistics for Management ............................ 4Legal Environment of Management I ............ 4Legal Environment of Management II ........... 4Information Systems .................................... 4Human Resource Management .................... 2Financial Management ................................ 4Corporate Finance ....................................... 4Introduction to Marketing ............................ 4Operations Mgt. (Decision Sciences) ........... 4Accounting for Managers ............................. 4Intermediate Accounting Theory I ................ 4Intermediate Accounting Theory II ............... 4Cost Accounting .......................................... 4Auditing ...................................................... 4Federal Income Taxation I ........................... 4TOTAL ....................................................... 66

The master of science in accounting programrequires coursework in calculus. This courseshould be completed before or during the firstsemester of the program. Competency in the corerequirements may be demonstrated in any of thefollowing ways:

a) Evaluation of previously completedstudies essentially equivalent to one ormore courses.

b) Achieving a satisfactory grade on avalidation examination.

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c) Completion of a course while enrolled inthe MS in accounting program, which willnot be included in the total graduaterequirements for the degree. MS inaccounting students are expected to takethe graduate equivalents of the background courses.

DEGREE REQUIREMENTSAll students must complete the followinggraduate courses to qualify for the master ofscience degree in professional accounting:

creditsACCT 520. Financial Accounting Theory ..... 4ACCT 562. Advanced Auditing .................... 4ACCT 570. Managerial Accounting ............. 4Accounting elective ..................................... 4Electives from the School of Management 16TOTAL ....................................................... 32

CPA REQUIREMENTSTo sit for the New York state CPA examination,the student must present a baccalaureate degreethat adheres to the following curriculumstructure:

creditsAccounting ..................................................... 24 (In addition to the first course in accounting principles, students must present courses covering the basic fields of cost accounting, tax accounting and advanced or specialized problems in accounting and auditing.)Business law ..................................................... 6Finance ............................................................. 6Statistics ............................................................ 3Business and accounting electives* ................. 21Liberal arts, science, mathematics ................... 60

*Six credit hours of economics must either bepart of the liberal arts core or among businesselectives.

Completion of such a baccalaureate programin accounting entitles the student to sit for theCPA examination. To obtain certification, thestudent must satisfy the two-year experiencerequirement mandated by the State EducationDepartment and the Board of Regents. Thisexperience must be obtained with a licensed CPAfirm, or by virtue of equivalent experience ingovernment or industry. Students who complete abaccalaureate program as described above, andfollow it with successful completion of the MS inaccounting program, can petition for a one-yearreduction in the experience requirement.

To qualify for this reduction, students withundergraduate degrees in accounting need tosatisfy the following educational requirements onthe graduate level:

creditsAccounting ....................................................... 9 (including at least one course each in accounting theory, tax accounting, auditing and cost accounting)Economic analysis ............................................ 3Finance ............................................................. 3Other business and accounting electives ......... 15 (including study in the area of quantitative measurement)

TOTAL ............................................................ 30

Students who present baccalaureate degreesin fields other than accounting can qualify foradmission into the certified public accountingexaminations, if they present master’s degreeprograms with the following coursework:

creditsAccounting ............................ (approximately) 24 (including at least one course each in accounting theory, tax accounting, cost accounting and auditing)Economic analysis ............................................ 3Finance ............................................................. 3Business law ................................................... 4*Business and accounting electives .................. 26 (including at least one course in quantitative measurement)TOTAL ............................................................ 60* Six semester hours at the undergraduate levelwill be considered equivalent.

Elective coursework should be chosen inconsultation with the student’s adviser to be surethat all examination requirements are met.

The MS program in accounting (as well as theBS program in accounting) offered by the Schoolof Management satisfies the educationalrequirements for admission into the New Yorkstate CPA examination.

PART-TIME STUDYLike the MBA program, the MS in accountingmay generally be completed on a part-time basis.Part-time students are expected to take eightcredits each semester. Such students requirebetween two and five years to complete degreerequirements, depending on their use of summersessions.

TRANSFER CREDITStudents may petition to transfer up to 8 graduatecredits in lieu of comparable MS in Accountingcourse credit, if these credits have not beenapplied to another degree.

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General DegreeRequirementsMASTER OF BUSINESSADMINISTRATION DEGREEThe degree of master of business administrationis awarded if the candidate has:

1. completed at least 68 hours of graduatework.

2. maintained the equivalent of a B average incourses approved by the program director andpresented for the degree.

3. fulfilled all course requirements with nocredit for courses in which a grade equivalent toless than C has been received.

4. been recommended for the degree by theDean’s office acting on behalf of the faculty ofthe School of Management.

A candidate for the MBA degree mustcomplete all requirements for the degree withinfive years after admission to the school.Exceptions may be made for a part-time studentwhen such exceptions are recommended by thegraduate program director in consultation withthe dean or his or her appointee.

MASTER OF SCIENCE DEGREEThe degree of master of science is awarded if thecandidate has:

1. completed at least 32 hours of graduatecoursework.

2. maintained the equivalent of a B average incourses including core requirements approved bythe program director and presented for thedegree.

3. fulfilled all course requirements, with nocredit for graduate courses in which a gradeequivalent to less than C has been received.

4. been recommended for the degree by theDean’s office acting on behalf of the faculty ofthe School of Management.

A candidate for the degree of master ofscience must complete all requirements for thedegree within five years after admission to theschool. Exceptions may be made for a part-timestudent when such exceptions are recommendedby the graduate program director in consultationwith the dean or the dean’s appointee.

DEGREE CANDIDACYStudents must notify the Graduate School, by

completing a Declaration of Candidacy for aGraduate Degree, of their intention to begraduated at the end of a semester. Suchnotification should be given early in the student’slast semester.

AdmissionsAlthough it is desirable that students have somebasic training in economics, accounting or

business, and a knowledge of the literature andmethods of these disciplines, an undergraduatemajor in one of these areas is not a prerequisiteto admission to either of the two major master’sdegree programs offered by the School ofManagement. Indeed, a broad spectrum of socialsciences, sciences and humanities is desirablepreparation for advanced work. The generalrequirements for admission to any graduateprogram at Binghamton University must besatisfied.

To be admitted, an applicant must satisfy thefollowing requirements:

1. Hold a bachelor’s degree or the equivalentfrom any college or university of recognizedstanding.

2. Achieve an acceptable undergraduatecumulative grade-point average.

In support of their applications, students mustsubmit:

1. Two official transcripts of all previouscollege work.

2. Two letters of recommendation frompersons in the field of the academic major at theinstitution most recently attended. Applicantswhose academic references go back more thanfive years may substitute other references ifdesired.

3. Scores on the Graduate ManagementAdmissions Test (GMAT). This examination mustbe taken by all students who seek admission tothe School of Management. Each applicantshould have a transcript of the scores sent to theGraduate School.

Applicants are urged to take the GMAT inOctober or earlier. Results of later testings arefrequently not available before decisions onadmission must be made. Information about theexamination may be obtained by writing:

Educational Testing ServiceBox 966Princeton, New Jersey 08541World Wide Web: http://www.gmat.org

All admissions material and inquiries shouldbe addressed to:

The Graduate SchoolBinghamton UniversityPO Box 6000Binghamton, New York 13902-6000

Nonmatriculated students are generally notallowed to enroll in graduate courses offered bythe School of Management.

Students must submit their completedapplications before April 15. Financial aid isavailable in the form of assistantships and tuitionwaivers, but the number of awards granted islimited. To be considered for financial aidstudents should submit their applications byFebruary 15.

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All students must be accepted both by theSchool of Management and by the vice provostfor graduate studies and research.

3-2 ProgramsThis special programmatic concept allows alimited number of highly qualified and well-motivated undergraduate students in HarpurCollege, State University College at Oneonta orState University College at Fredonia theopportunity to combine their undergraduatestudies with graduate work in the School ofManagement, whereby they may complete botha bachelor’s and a master’s degree within a five-year period. The 3-2 program is more completelydescribed elsewhere in this Bulletin.

Executive MBA for HealthCare ProfessionalsThe Executive MBA for Health Care Professionals(EMBA-HCP) is designed to teach managementconcepts and skills to persons having clinicalbackgrounds or management responsibilities inthe health care industry. Physicians, nurses,health care and hospital administrators,pharmaceutical and insurance executives, andconsultants will find this program of great benefit.

Persons completing the EMBA-HCP willunderstand the business side of health care andwill be prepared to participate in policyformulation and the decision-making process ofproviders of health care services and organiza-tions that are affected by health care issues.

The executive MBA format of this program isdesigned for busy professionals who cannot leavetheir careers to participate in a full-time program.Using a format of classes on Friday afternoonsand all day Saturday on alternate weekends,participants can receive the MBA degree in 21months.

The EMBA for Health Care Professionals isoffered by Binghamton University’s School ofManagement in cooperation with SUNY HealthScience Center at Syracuse. Courses are taught inSyracuse, by a combination of faculty of theSchool of Management and health careprofessionals with recognized expertise in theirfields. Speakers with specialized knowledge inhealth care are a regular feature of the program.

For more information and admissionmaterials, write to:

Dr. George BobinskiDirector, Executive MBA for Health Care ProfessionalsSchool of ManagementBinghamton UniversityPO Box 6015Binghamton, New York 13902-6015Phone: 607-777-2538

Doctoral Program inManagementThe School of Management currently offers theopportunity for doctoral students to pursueconcentrations in accounting, finance, marketing,business and information systems, and organiza-tional behavior. Specializations in other areas ofmanagement can also be designed based onstudent interests and capabilities.

Doctoral students are required to develop abroad understanding of the various functionalareas of management and their interrelationships.The program emphasizes the development ofresearch skills based on a wide range ofquantitative and qualitative approaches drawingon multiple disciplines and philosophies ofscience.

The doctor of philosophy program inmanagement provides students with a foundationin theory and research skills and prepares themfor careers in teaching, research and/or consult-ing in college and university, business orgovernment settings.

PROGRAM OF STUDYA total of 90 credits is required for students

entering from an undergraduate program. Anadvisory committee works with each newdoctoral student to determine the coursesequence, review performance and evaluateprogress.

Students entering with an MBA degree areexpected to complete these courses and credithours toward the PhD degree:

16 Advanced quantitative/research methods16 Core courses in concentration area8 Specialization courses8 Pedagogy Courses, Proseminar

The MBA program is 64 credits, and PhD coursesmay be taken as electives toward the MBAdegree by students earning both degrees.Previous coursework may result in waiving MBAfoundation courses. After completing courseworkrequirements, students have to pass a compre-hensive examination and successfully defend adissertation proposal and dissertation. Studentsentering doctoral studies with a undergraduatedegree may expect to complete the program infour to six years and students entering with anMBA or equivalent degree in three to four years,depending on background.

Beyond coursework, doctoral students areexpected to satisfy the following requirements forcandidacy:

1. Maintain an active research program.2. Satisfy the University’s residency require

ment by completing 24 credits in anacademic year.

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3. Establish proficiency in computerapplications (such as SPSS-X, BMDP, andSAS) and programming languages. Somespecializations may also require a foreignlanguage.

4. Attend seminars for doctoral students, inwhich research and current literature isdiscussed, and give presentations of theirown research.

5. Develop expertise in teaching. Generallythis is accomplished by a minimum of oneyear classroom teaching experience.

6. Satisfactorily complete the written and oralcomprehensive examinations. Studentsmust obtain permission to take the examfrom their advisory committee and theprogram director. The three-part writtenexam assesses students’ research andstatistical skills, understanding of theoryand research applicable to their particulartrack, and knowledge in their area ofspecialization/concentration. The oralexam is taken after the written test ispassed.

7. Write and defend an acceptable disserta-tion.

The program is more completely described inthe doctoral program brochure and “ProceduralHandbook for Doctoral Work in Management,”which can be obtained from the School ofManagement.

Prerequisites: Entering students will have takenintroductory coursework in microeconomics, incomputer programming and calculus. Studentsentering with undergraduate degrees mustcomplete the MBA core requirements. Coursesfor the PhD degree may be taken as MBA electivecredits.

We provide below several sample schedulesfor students entering with an MBA degree. Asnoted above, each student’s background andinterests are taken into consideration whendesigning a program of doctoral studies.

Sample Program for Accounting

Advanced quantitative/research methods:PSYCH 503, 504; MGMT 682, 686

Foundation courses:MGMT 683, 687; ACCT 600, 601

Specialization courses:Elective, elective

Research paper/project:MGMT 696

Sample Program for Finance

Advanced quantitative/research methods:ECO 615, 616; MGMT 682, 686

Foundation courses:FIN 570, 601, 602; ACCT 600

Specialization courses:ECO 611, elective

Research paper/project:MGMT 696

Sample Program for Marketing

Advanced quantitative/research methods:PSYCH 503, 504; MGMT 682, 686

Foundation courses:MGMT 684, 687, 697

Specialization courses:Elective, elective

Research paper/project:MGMT 696

Sample Program for Business and InformationSystems

Advanced quantitative/research methods:MGMT 682; SS 505; OPM 686, 689orPSYCH 503, 504; MGMT 682; SS 501

Foundation courses:OPM 687, 688, 689; OPM 691orMGMT 683, 687; MIS 610; MGMT 686

Specialization courses:Elective, elective

Research paper/project:MGMT 696

Sample Program for Organizational Behavior

Advanced quantitative/research methods:PSYCH 503, 504; MGMT 682, 686

Foundation courses:MGMT 683, 684, 685, 687

Specialization courses:Elective, elective

Research paper/project:MGMT 697

Financial AidAs indicated above, financial aid for qualifiedstudents is available in the form of a limitednumber of graduate assistantships, teachingassistantships, fellowships and tuition scholar-ships. Such aid is competitively awarded on thebasis of academic excellence, and possession ofrelevant skills or background. Application forfinancial aid is made simultaneously with theapplication for admission. Students requestingfinancial aid are required to submit a letter withthe regular admission form, and should apply byFebruary 15.

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General AcademicPoliciesGRADESThe grading system of the Graduate School isapplicable to the School of Management.

WITHDRAWALStudents who withdraw from all courses forwhich they are registered at the University mustfollow a formal withdrawal procedure if theywish their record to indicate good standing. Mereabsence from class does not constitute due noticeof withdrawal. Withdrawals are initiated with theUniversity Registrar’s office. No grades arerecorded for students who formally withdrawwithin the first eight weeks of the semester.

Adds, drops or change of courses areapproved through the School of Managementadvising office.

Students may add, drop, substitute courses orchange credit hours for courses carrying variablecredit without penalty within a period of 14calendar days from the beginning of the semester.After that date, students may effect changes onlywith the approval of the School of Managementadvising office and the office of the vice provostfor research and graduate studies.

Students may withdraw from a course withoutrestrictions through the first eight weeks of classwithout a grade being recorded. If it becomesnecessary for a student to drop a course after theeighth week of classes, submission either of a WF(withdrawn failing) or WP (withdrawn passing)grade is determined by the instructor (see thegrading system of the Graduate School). Whendealing with modular courses, deadlinesanalogous to those specified above are used. Fora module taken during the first mini-semester, thefourth week of the semester is the deadline fordropping without academic penalty. For modulesheld during the second mini-semester, the twelfthweek of the semester is the appropriate deadline.

RESIDENCE REQUIREMENTRegardless of previous graduate experience, theminimum residence requirement for any graduatedegree is 24 credits. If a student has interruptedgraduate work for more than two semesters,credit for work taken prior to the interruption isreassessed by the school.

Students must be registered during thesemester their degree requirements are com-pleted.

UNDERGRADUATE STUDENTSBEGINNING GRADUATE PROGRAMSUndergraduate students in the School ofManagement who have completed all but twocourses required for graduation may register for

up to eight hours of graduate coursework forgraduate credit. After securing the permission ofthe respective faculty member(s), students mustreceive approval of the graduate programdirector and of the vice provost for research andgraduate studies on the application formavailable in the vice provost’s office. No graduatecredit is granted unless this application has beencompleted. Courses submitted for graduate creditare not counted toward the undergraduatedegree.

COURSE OFFERINGS/UNDERGRADUATENOTE: Unless otherwise noted, all undergraduate coursescarry 4 credits and are normally offered every year.

AccountingNote: ACCT 211 is a prerequisite for all other accountingcourses.

ACCT 211. FINANCIAL ACCOUNTINGBasic concepts and methodology of financial accounting,including an introduction into the rules and tools used byfinancial accountants, with an analysis of major accountswithin the chart of accounts. Includes an examination ofthe accounting environment, ethical issues and practiceproblems for the financial accountant. Prerequisite: sopho-more standing.

ACCT 212. MANAGERIAL ACCOUNTINGIntroduction to managerial accounting. Accounting as aninformational system to provide managers with the basisfor decision making. Includes basic CVP analysis, job andprocess costing, standard costing and variance analysis, aswell as specific situational decision making matrices. Notopen to accounting students.

ACCT 305. COST ACCOUNTINGIntroduction to cost accounting. Emphasis on the interfacebetween financial accounting informational needs andinternal accounting information needs for internal deci-sion-making purposes. Major topics (emphasis on ac-counting for) job and process costing, CVP analysis, stan-dard costing and variance analysis, cost behavior as well asCIM, just-in-time manufacturing and transfer pricing. Pre-requisites: ACCT 211 and junior standing.

ACCT 311. INTERMEDIATE ACCOUNTING THEORY IFinancial accounting theory at the intermediate level.Principles, concepts and assumptions that underlie con-temporary accounting practices with emphasis on assetaccounts. Ethical considerations and international per-spectives are also provided. Prerequisites: ACCT 211 andjunior standing.

ACCT 312. INTERMEDIATE ACCOUNTING THEORY IIContinuation of ACCT 311. Refinement and developmentof financial accounting theory. Emphasis on balance sheetaccounts, including leases, pensions, deferred taxes andlong-term liabilities. Ethical considerations and an interna-tional perspective are provided for a number of the topics.Prerequisites: ACCT 311 and junior standing.

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ACCT 455. ADVANCED ACCOUNTING THEORYExtension of financial accounting to the study of additionalaccounting entities such as partnerships, consolidatedfirms, multinational firms, state and local governmentalunits, and nonprofit organizations. Introduction to thestudy of ethics related to business combinations and toappreciation of international accounting diversity. Prereq-uisites: ACCT 312 and senior standing.

ACCT 460. AUDITINGA study of the theory and practice of auditing in theverification of financial statements by independent publicaccounting firms. The nature and economic purpose ofauditing; auditing standards; professional ethics and con-duct; legal liability; internal control systems and EDPauditing; working paper preparation; audit sampling; auditevidence; audit techniques related to financial accounts;auditors’ reports; and compilation and reviews of financialstatements. Prerequisites: ACCT 312 and senior standing.

ACCT 475. FEDERAL INCOME TAXATION IApplication of federal income tax law to individuals.Concept of gross and taxable income with an analysis ofthe Internal Revenue code, regulations and court deci-sions. Includes research sources used to solve problems inpreparation of personal income tax returns, includingforeign taxpayers and non-U.S. source income, ethics oftax practice. Prerequisite: senior standing.

ACCT 476. FEDERAL INCOME TAXATION IIApplication of federal income tax law to partnership,corporations and fiduciaries. Topics include transactionsbetween partners and partnership for retirement, death,transfer or partial liquidation of an interest; tax shelters,special deductions for corporations; Subchapter S; corpo-rate distributions and reorganizations; tax on accumulatedearnings; personal holding companies; taxations on trustsand estates (introductory); tax appeal and conferenceprocedures. Prerequisites: ACCT 475 and senior standing.

ACCT 480. SPECIAL TOPICS IN ACCOUNTINGevery other year

Particular topics within broad area of accounting. Topicsannounced in advance. May be repeated for credit. Pre-requisites: consent of instructor and junior standing.

ACCT 491. PRACTICUM IN COLLEGE TEACHING INACCOUNTING 1-4 creditsIndependent study by teaching in School of Managementaccounting courses at the sophomore or junior level.Under the direction of the instructor, the student’s primaryresponsibility will be to lead workshop, lab and/or coursereview sessions. Other responsibilities may include proc-toring and reading examinations. Does not satisfy major orall-college requirements. Open only to seniors. Pass/Failgrading only. Maximum of two credit hours. Prerequisites:minimum grade of A– in the School of Management courseto be taught and consent of instructor and director ofundergraduate programs. No more than one teachingpracticum may be counted toward the degree.

ACCT 495. INTERNSHIP variable creditOpportunity to obtain academic credit for well-structured,work-related experiences in the field of accounting. Fac-ulty supervision and consent necessary. Strong academiccontent, degree relevancy must be demonstrated. Pass/FaiIoption only. Prerequisites: junior standing and consent ofinstructor.

ACCT 497. READINGS AND RESEARCH INACCOUNTINGTutorial reading, research or participation in a seminar,depending on interests, needs and capabilities. Prerequi-sites: consent of instructor and senior standing.

Human Resources ManagementNote: HRM 311, QMMG 111 and junior standing areprerequisites for all other courses in human resourcesmanagement.

HRM 311. ORGANIZATIONAL BEHAVIOROverview of human behavior in work organizations. Theo-retical, empirical and applications issues examined fromindividual, interpersonal, group and organizational per-spectives. Topics include overview and history of the field,perceptions, attitudes, learning processes, personality,motivation, stress, performance appraisal, group dynam-ics, leadership, communication, decision making, jobdesign, organizational structure and design, organizationalchange and development. Prerequisites: QMMG 111 andjunior standing.

HRM 320. HUMAN RESOURCES MANAGEMENTOverview of human resources management-personneladministration and industrial relations in work organiza-tions. Theoretical, empirical and applications issues exam-ined in terms of the interface between individuals and theorganization. Topics include overview and history of thefield, legal and social issues, planning, job analysis anddesign, recruitment and selection, training and develop-ment, performance appraisal, compensation and rewards,labor-management relations and collective bargain-ing, health and safety, career development, interna-tional issues.

HRM 324. HUMAN RESOURCES SELECTION ANDINFORMATION SYSTEMSFocuses on staffing issues, international HRM and HRinformation systems. Integration is achieved throughprojects centered around developing HRIS for applicanttracking, skill matching and Web-based recruiting, as wellas selection strategies for international assignments, expa-triate/repatriate assignment and training issues, etc. Alsodeals with critical issues confronting HR managers, such asthe impact of technology on the organization, creatingpotential HR opportunities and potential EEO-related prob-lems. Designed for HRM majors, international business,MIS students. Prerequisite: HRM 320.

HRM 348. PERFORMANCE AND COMPENSATIONMANAGEMENTCost of labor is the highest single cost to organizations,representing anywhere from 40 to 50 percent of bottom-line costs. Course focus is on issues surrounding thedecision making behind determination and control ofthese costs. How compensation affects employee benefits,rewards, and performance evaluations. How issues ofcompensation support the ways organizations motivateemployees. A practical, hands-on course primarily devel-oped through extensive projects helping students under-stand the types of decisions managers make regarding payand benefits. For students interested in understanding whatgoes on behind the scenes that affects organizationalcompensation. Prerequisite: HRM 320.

HRM 480. SPECIAL TOPICS IN HUMAN RESOURCESMANAGEMENTParticular topics within broad area of human resourcesmanagement. Topics announced in advance. May be re-

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peated for credit. Prerequisite: consent of instructor. Pre-requisite: HRM 320.

HRM 497. READINGS AND RESEARCH IN HRMTutorial reading, research or participation in a seminardepending on interests, needs and capabilities. Prerequi-sites: senior standing and consent of instructor.

FinanceNote: FIN 311 is a prerequisite for all other finance courses,and all finance courses have QMMG 111, ECON 160 and162, ACCT 212 or 305 and junior standing as prerequisites.

FIN 311. FINANCIAL MANAGEMENTBasic concepts of financial management. Topics generallyinclude the time value of money, risk and return, bond andstock valuation, capital budgeting, cost of capital, capitalstructure, dividend policy and financial planning.

FIN 320. FINANCIAL MARKETS AND INSTITUTIONSThis course provides an overview of financial markets andinstitutions and considers theories of interest rate structure,and details the money and capital markets. The emphasisof the course is on commercial banks. Topics in this sectioninclude the nature of commercial banking, asset, liabilityand capital management, deposit insurance, regulation,economies of scale and scope, and international banking.Thrift institutions are also considered.

FIN 322. INVESTMENTS Various institutional, analyticaland pragmatic aspects of security analysis and investmentmanagement; securities markets, sources of investmentinformation, bond and stock valuation models, risk returnanalysis, behavior of security prices, portfolio manage-ment; capital market theory.

FIN 324. CORPORATE FINANCEAn in-depth examination of valuation and financial deci-sion making in the corporate setting, including some caseanalysis. Topics generally include capital market efficiency,required rates of returns, options in the corporate setting,long-term investments, capital structure, financial plan-ning and dividend policy.

FIN 450. DERIVATIVESIntroduction to and a comprehensive analysis of the de-rivatives markets in the U.S. Topics include discussions ofoptions, futures, swaps and futures markets. Prerequisites:FIN 311, 322.

FIN 460. INTERNATIONAL FINANCEAnalysis of foreign exchange, use of derivative assets andother tools aimed at successful international financialmanagement.

FIN 480. SPECIAL TOPICS IN FINANCEParticular topics within broad area of finance. Topicsannounced in advance. May be repeated for credit. Pre-requisite: consent of instructor.

FIN 497. READINGS AND RESEARCH IN FINANCETutorial reading, research or participation in a seminar,depending on interests, needs and capabilities. Prerequi-sites: senior standing, consent of instructor.

Management Information Systems

MIS 111. COMPUTER TOOLS FOR MANAGEMENTIntroductory study of computer productivity tools in abusiness context. Emphasis on establishing fluency in

current microcomputer tools, a conceptual foundation fordeveloping fluency in future tools, and an understanding ofthe proper organizational problem domains of each type ofcomputer tool. Each student builds a practical foundationin basic computing knowledge and skills necessary toeffectively use computer-based productivity tools. (Credittoward degree cannot be earned for both MIS 111 and CS105.)

MIS 311. INFORMATION SYSTEMS AND THEIRAPPLICATIONSSurvey of information systems and how they relate toadministration and management. Topics include the tech-nological structure and organizational function of informa-tion systems. The nature of information/knowledge andhow information systems affect society is discussed from acritical perspective. Prerequisites: junior standing.

MIS 323. SYSTEMS ANALYSIS AND SPECIFICATIONThis course provides an understanding of the systemsdevelopment and modification process. It enables studentsto choose and adapt system development methodologies.In approaching a project, it teaches the principles of high-quality information requirements determination and speci-fication through effective communication with users andall other stakeholders in systems development and mainte-nance and appropriate documentation standards. Partici-patory approaches like JAD, SSM, ETHICS or prototypingare emphasized. Prerequisite or corequisite: MIS 311.

MIS 333. DATABASE MANAGEMENT SYSTEMSThis course provides an understanding of how databaseinformation technology contributes to organizational datamanagement. It covers the implementation of logical de-sign specifications in a database environment. Topicsinclude data models and modeling methods with emphasison semantic and relational data description languages;information systems planning and information engineer-ing; alternative database architectures: relational, net-work, object-oriented; the role of data dictionaries, reposi-tories and CASE tools; systems life cycle, user participationand postimplementation review in the database approach.Prerequisite: MIS 311. Prerequisite or corequisite: MIS 323.

MIS 363. INFORMATION TECHNOLOGY HARDWAREAND SOFTWAREThis course teaches the hardware/software technologybackground that enables systems personnel to understandthe trade-offs in computer architecture and networks foreffective use in the business environment. The student willestablish the necessary technical competence for antici-pating and resolving problems that arise in the integrationof the hardware/software components of an IS architectureinto a smoothly working system. This study will includeconcrete examples of computer organization, systemsprograms such as operating systems and language transla-tors, data communications networks and open systems.Students will experiment with these concepts using pro-gramming exercises. Prerequisite: MIS 311. Prerequisite orcorequisite: MIS 323.

MIS 383. BUSINESS TELECOMMUNICATIONSThis course surveys issues, technologies and skills relatingto the application of data communications and telecom-munications technology in management systems. Thecourse topics will include an introduction to data commu-nications technology such as common carrier systems,local area networks, wide area networks, network operat-ing systems, communications protocols and network secu-rity. Other topics include network design, management

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techniques and models. Social/ psychological aspects oftelecommunications will also be covered. Prerequisites:MIS 311 and 323.

MIS 473. INFORMATION SYSTEMS PROJECTThis is a capstone course in information systems develop-ment. During the course, the student will participate in arealistic case study project in the analysis, design and/orimplementation of a system emphasizing material fromother MIS courses. The course includes a survey of properinformation system project management techniques. Thiscourse qualifies the student to be a productive entry-levelmember of an industry project team.

MlS 480. SPECIAL TOPICS IN MISParticular topics within broad area of MIS. Topics an-nounced in advance. May be repeated for credit. Prerequi-sites: MIS 311, junior standing and consent of instructor.

MIS 497. READINGS AND RESEARCH IN MISTutorial reading, research or participation in a seminar,depending on interests, needs and capabilities. Prerequi-sites: MIS 311, senior standing, and consent of instructor.

MarketingNote: MKTG 311 is a prerequisite for all other marketingcourses, and all marketing courses have QMMG 111,ECON 160 and 162 and junior standing as prerequisites.

MKTG 311. INTRODUCTION TO MARKETINGThe marketing environment; ethical issues, consumer be-havior, marketing planning; product, price, promotion anddistribution decisions.

MKTG 320. MARKETING RESEARCHRole of marketing research; research design, sampling,questionnaire construction, data collection methodology,techniques for data analysis, report writing.

MKTG 322. CONSUMER BEHAVIORMarketing, consumer and public policy perspectives ofconsumer behavior; individual, social and cultural dimen-sions of consumer behavior; attitude theory and measure-ment.

MKTG 324. MARKETING STRATEGYAdvanced issues dealing with marketing planning andstrategy of price, product, promotion and distributiondecisions. Both theoretical and practical aspects are cov-ered.

MKTG 340. ADVERTISINGAdvertising strategy and the management of advertisingwithin the context of a marketing program. Primary em-phasis is on the following advertising decision areas:selection of target markets, establishment of communica-tion objectives, selection of and working relationships withadvertising agencies, creative strategy and execution, mediaselection, appropriations and budgets, and program evalu-ation procedures. The social, economic and legal consid-erations involved in marketing communications manage-ment and their impact on the advertising process will alsobe discussed.

MKTG 441. MICROCOMPUTERS IN MARKETINGThe course emphasizes using spreadsheets as a basicanalytical tool to help in marketing decision making.Topics include various product, promotion, pricing anddistribution decisions in marketing where marketing mod-

els can be used. Both conceptual and practical aspects ofmodels are discussed. Students will become vary familiarwith writing and using macros.

MKTG 470. INTERNATIONAL MARKETINGFocuses on marketing management problems in the inter-national environment. Emphasis on techniques and strate-gies necessary to incorporate a marketing concept intotoday’s international marketplace. An understanding of thescope of international marketing activities and the impactof culture and environment on marketing programs isdeveloped.

MKTG 480. SPECIAL TOPICS IN MARKETINGParticular topics within broad area of marketing topicsannounced in advance. May be repeated for credit. Pre-requisite: consent of instructor.

MKTG 497. READINGS AND RESEARCH INMARKETINGTutorial reading, research, or participation in a seminar,depending on interests, needs and capabilities. Prerequi-sites: senior standing, consent of instructor.

Operations ManagementNote: OPM 311 is a prerequisite for all other OPM courses,and all OPM courses have QMMG 111, ECON 160 and162 and junior standing as prerequisites.

OPM 311. OPERATIONS MANAGEMENTAn introduction to the design, planning and control ofsystems that produce goods and services. Topics includequality management, forecasting, product design, capacityplanning, facility layout, MRP, just-in-time manufacturing,scheduling, project planning and inventory management.

OPM 320. MANUFACTURING MANAGEMENTThe study of the management of modern manufacturingsystems. Topics include manufacturing resources planning(MRP II), just-in-time manufacturing, flexible manufactur-ing systems and computer integrated manufacturing.

OPM 322. INTRODUCTION TO TOTAL QUALITYMANAGEMENTPrinciples of quality assurance and control. Topics includethe history and philosophy of quality, graphical measure-ment of quality, process capability indices, control charts,acceptance sampling and process control human factors inquality assurance.

OPM 324. MANAGEMENT OF SERVICE OPERATIONSAnalysis of managerial problems in service industries andthe study of techniques available for their effective solu-tion. Topics include planning and allocation of resources inservice systems, service system design, capacity manage-ment, location of service facilities, workforce planning andscheduling, managing service quality and after-sales ser-vice support strategies.

OPM 480. SPECIAL TOPICS IN OPM every other yearParticular topics within broad area of operations manage-ment. Topics announced in advance. May be repeated forcredit. Prerequisite: consent of instructor.

OPM 497. READINGS AND RESEARCH IN OPMTutorial reading, research or participation in a seminar,depending on interests, needs and capabilities. Prerequi-sites: senior standing and consent of instructor.

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Law and Society

BL&S 111. LEGAL ENVIRONMENT OF MANAGEMENT INature and role of law and its relation to business. Substan-tive law of contracts, procedural aspects governing crea-tion and conduct of business enterprise. Introduction forpre-law, accounting, management, liberal arts students.

BL&S 112. LEGAL ENVIRONMENT OF MANAGEMENT IISubstantive law of agency, partnerships and corporations.Law in action, covering business enterprise from formula-tion to dissolution. Introduction for pre-law, accounting,management, liberal arts students. Prerequisite: BL&S 111.

Global Strategic Management

MGMT 411. GLOBAL STRATEGIC MANAGEMENTCapstone course providing conceptual tools for integratingfunctional skills acquired in previous courses. Emphasis ison strategic and socially responsible operation of the totalenterprise in a global environment. Course combineslectures with in-depth case analyses. Students researchindustries and companies, make oral presentations andwrite research papers. Prerequisites: completion of allrequired courses, and senior standing.

MGMT 480. SPECIAL TOPICS IN STRATEGICMANAGEMENTParticular topics within the broad area of strategic manage-ment. Topics announced in advance. May be repeated forcredit. Prerequisite: consent of instructor.

MGMT 497. READINGS AND RESEARCH IN STRATEGICMANAGEMENT AND RESEARCHTutorial reading, research or participation in a seminardepending on interests, needs and capabilities. Prerequi-sites: senior standing, consent of instructor.

StatisticsNote: MATH 121 or 120M is required for all courses inmanagerial statistics, and all other courses in managerialstatistics have QMMG 111 as prerequisite.

QMMG 111. STATISTICS FOR MANAGEMENTStatistical methods and their applications in managerialdecision making. Topics include data collection methods,descriptive statistics, probability theory, probability distri-butions, estimation and hypothesis testing, regression andcorrelation analysis. (Not open to students who have creditfor any other course in statistics, i.e., MATH 147, ECON366, MATH 347 or PSYCH 243.)

QMMG 497. READINGS AND RESEARCH INQUANTITATIVE METHODS IN MANAGEMENTTutorial reading, research or participation in a seminar,depending on interests, needs and capabilities. Prerequi-sites: senior standing and consent of instructor.

Global Management

IBUS 211. WORLD OF BUSINESSIntroductory course to management within an interna-tional context. Covers the development of trade, tradepatterns and theories, impact of trade and foreign directinvestment on home and host countries, basic principles ofexchange rates and global financial markets. Discussesmanagerial challenges arising from different cultural, so-cioeconomic and political settings; modes of enteringforeign markets and the rise of the global corporation;introduces subdisciplines of management: marketing, hu-man resource management, production and finance, and

how these are managed globally. Course combines lec-tures with hands-on exercises and projects using the Internet,and other languages across the curriculum (LxC) are inte-grated into the course. Prerequisite: sophomore standing.

IBUS 455. BUSINESS IN CHINASenior-level seminar involving analyzing the Chinese busi-ness environment and the potential for foreign directinvestment. The seminar includes student presentationsand research papers, as well as presentations by manage-ment executives. Discussions will focus on current andfuture issues in managing a business venture in China.

IBUS 460. INTERNATIONAL TRADE AND EXPORTMANAGEMENTSenior level and/or MBA seminar involving analyzinginternational trade and export markets. The topics ad-dressed include: trade theories, trade patterns, free tradevs. protectionism, and the international monetary system,among others. The course also develops approaches inexport management through mastery of information sourcesand software. Students will prepare an export feasibilityplan for a specific New York state industry or firm.

IBUS 480. SPECIAL TOPICS IN INTERNATIONALBUSINESSParticular topics within broad area of international busi-ness. Topics announced in advance. May be repeated forcredit. Prerequisites: IBUS 211, junior standing and consentof instructor.

IBUS 497. READINGS AND RESEARCH ININTERNATIONAL BUSINESSTutorial reading, research or participation in a seminardepending on interests, needs and capabilities. Prerequi-sites: IBUS 211, senior standing and consent of instructor.

Other Courses

ENT 441. SMALL BUSINESS MANAGEMENTStudents work in teams to solve actual case problemsprovided by the Small Business Institute of the School ofManagement; apply appropriate theory to problems inaccounting procedures and records, cash flow, sales pro-motion and marketing retailing, production, personnel,organization and inventory control. Prerequisite: seniorstanding.

MGMT 491. PRACTICUM IN COLLEGE TEACHING INMANAGEMENT 1-2 variable creditIndependent study by teaching in School of Managementcourses (other than accounting) at the freshman, sopho-more or junior level. Under the direction of the instructor,the student’s primary responsibility will be to lead work-shop, lab and/or course review sessions. Other responsi-bilities may include proctoring and reading examinations.Does not satisfy major or all-college requirements. Openonly to seniors. Pass/Fail grading only. Maximum of twocredit hours. Prerequisites: minimum grade of A- in theSchool of Management course to be taught, consent ofinstructor and director of undergraduate programs. Nomore than one teaching practicum may be counted towardthe degree.

MGMT 495. MANAGEMENT INTERNSHIP variable credit

Opportunity to obtain academic credit for well-structured,work-related experiences in a management field other thanaccounting. Faculty supervision and consent necessary.Strong academic content, degree relevancy must be dem-

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onstrated. Pass/Fail option only. Prerequisites: junior stand-ing and appropriate introductory courses.

COURSE OFFERINGS/GRADUATENote: Unless otherwise noted, all graduate courses carry4 credits and are normally offered every year.

MBA PROGRAMAccounting

REQUIRED COURSE

MGMT 501. ACCOUNTING FOR MANAGERSIntroduction to financial and managerial accounting con-cepts, with emphasis on the use of accounting informationby various stakeholders in the corporation including inves-tors, lenders and managers.

Business and Urban Economics

REQUIRED COURSE

MGMT 502. MANAGERIAL ECONOMICSApplies economic theory to business and economic deci-sions. Models of production, costs, investment and re-source allocation are developed. Prerequisites: calculus,and micro- and macroeconomics.

Operations Management

REQUIRED COURSE

MGMT 503. STATISTICAL ANALYSIS FOR MANAGERSStatistical methods and their applications in managerialdecision making. Topics include descriptive statistics andbasic inferential models.

MGMT 507. OPERATIONS MANAGEMENTAn introduction to the design, planning and control ofsystems that produce goods and services. Topics includequality management, forecasting, product design, capacityplanning, facility layout, MRP, just-in-time manufacturing,scheduling, project planning and inventory management.Prerequisite: MGMT 503.

ELECTIVES

OPM 520. MANUFACTURING MANAGEMENTThe study of the management of modern manufacturingsystems. Topics include manufacturing resources planning(MRP II), just-in-time manufacturing, flexible manufactur-ing systems and computer integrated manufacturing.

OPM 522. INTRODUCTION TO TOTAL QUALITYMANAGEMENTPrinciples of quality assurance and control. Topics includethe history and philosophy of quality, graphical measure-ment of quality, process capability indices, control charts,acceptance sampling and process control human factors inquality assurance.

OPM 524. MANAGEMENT OF SERVICE OPERATIONSAnalysis of managerial problems in service industries andthe study of techniques available for their effective solu-tion. Topics include planning and allocation of resources inservice systems, service system design, capacity manage-ment, location of service facilities, workforce planning and

scheduling, managing service quality and after-sales ser-vice support strategies.

OPM 530. DECISION SUPPORT SYSTEMSA study of the design and building of useful and usablecomputer-based decision aids, drawing on the principlesof data management, model building, and human factors.Also covered is how decision tools are integrated withmanagerial judgment for more effective decision making.

OPM 581-9. SPECIAL TOPICS IN OPM 2, 4 creditsParticular topics within the area of operations manage-ment. Topics announced in advance. May be repeated forcredit.

OPM 595. INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internship. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

OPM 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

Organizational Behavior

REQUIRED COURSE

MGMT 504. HUMAN RESOURCES MANAGEMENTSurvey of major areas of human resources managementsuch as job analysis, recruitment and selection, com-pensation, performance appraisal and the legal con-text in which HR decisions are made. Readings andclass discussion are supplemented with real-worldcases, videos and guest appearances by local businesspeople. Students work in small teams on a project.

ELECTIVES

HRM 551. FOUNDATIONS IN LEADERSHIPDEVELOPMENTStudents are exposed to a variety of perspectives on howthey can exercise and develop leadership. Focus is atindividual level of analysis; personal attributes, behaviorsand styles of individuals who facilitate exemplary leader-ship. Students develop an understanding of their impact ongroups and vice versa, as well as how their behavior/stylesevolve over time and in different contexts/cultures.

HRM 552. LEADERSHIP GROUPS AND TEAMSHow leadership manifests itself in groups. In groups ofthree members each, students examine how small groupsaffect the way one leads as well as follows. Over time,group size is escalated. At the end of six weeks, the groupis the main focal point for discussions of shared leadershipdevelopment.

HRM 553. LEADERSHIP IN ORGANIZATIONSFocus is on leading organizational systems. Participants’perspectives shift from people to groups to systems. Em-phasis on how to move larger entities forward usingorganizational processes, culture, interrelationships exist-ing among teams, shared understanding and vision ofgroup, cultural differences, etc.

HRM 581-9. SPECIAL TOPICS IN HUMAN RESOURCEMANAGEMENT 2, 4 creditsExamination of problems or issues of current concern inmanaging organizational behavior. Emphasis on recent

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theories, research findings and professional applications ofspecial interest to MBA faculty and students.

HRM 595. INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internships. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

HRM 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

Finance

REQUIRED

MGMT 505. FINANCE FOR MANAGERSConcepts and techniques necessary for financial decisionmaking with a firm. Topics include: time value of money,basic security valuation, asset pricing, financial contract-ing, long-term investment, dividend and financing deci-sions. Prerequisites: MGMT 501, 502, and 503.

ELECTIVES

FIN 520. ADVANCED CORPORATE FINANCEFinancial management as it relates to assets and liabilitiesof a firm. Typical coverage includes: financial planning,control and forecasting, receivables management, cashmanagement, inventory policy, leasing decisions, mergersand acquisitions, capital structure, dividend policy, debtrefunding and cost of capital. The emphasis is on cases andintegration of concepts from MGMT 505. Prerequisite:MGMT 505.

FIN 530. FINANCIAL INSTITUTIONS AND CAPITALMARKETSTheories of financial intermediation and debt manage-ment. Role, structure and operation of financial institutionsand markets. Develops an understanding of basic prob-lems of financial intermediation, the use of various finan-cial instruments and the role of regulation. Prerequisite:MGMT 505.

FIN 540. SECURITY AND PORTFOLIO ANALYSISIntegrates traditional security analysis with more recentlydeveloped theories on market efficiency, risk, capital assetpricing. Analytical securities valuation models and tech-niques; macroeconomic influences in securities price be-havior. Analytical framework applied to pragmatic invest-ment decisions in stock market. Theories underlying port-folio analysis, its applications for securities portfolio man-agement. Utility maximization, portfolio building models,portfolio performance measures, portfolio revisions. Capi-tal asset pricing theories, implications for investment deci-sions. Prerequisite: MGMT 505.

FIN 550. DERIVATIVE SECURITIESTheoretical foundations of the pricing and use of options,futures and derivative instruments. Describes the institu-tional details of derivative markets in the U.S. Topicsinclude: Underlying economic rationale for these markets,trading strategies and valuation considerations. Prerequi-site: MGMT 505.

FIN 560. INTERNATIONAL CORPORATE FINANCEBalance of payments adjustment mechanism and interna-tional monetary system. Role of international reserves ininternational payments system: adjustment under fixedand flexible exchange rates. Formation of use of optimal

policy mixes, use of exchange controls. Examines balanceof payments adjustment mechanism and internationalmonetary system. The role of international reserves ininternational payments system and adjustment under fixedand flexible exchange rates; formation of use of optimalpolicy mixes and use of exchange controls. Study ofinternational trade, exchange rates, offshore financing andthe economics of exchange rates and adjustments. Prereq-uisite: MGMT 505.

FIN 570. THEORY OF FINANCEProvides basic derivation of models and theories in fi-nance. Concepts discussed include: individual and firmdecisions under certainty and uncertainty, capital marketequilibrium and valuation of risky assets, efficient capitalmarkets, capital structure and dividend policy, optionpricing and agency theory. Prerequisites: MGMT 505, FIN520 and 540.

FIN 581-9. SPECIAL TOPICS IN FINANCE 2, 4 creditsSelected topics in finance theory, empirical studies andfinancial policy. Emphasis is on current topics and recentdevelopments.

FIN 595. INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internship. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

FIN 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

Marketing

REQUIRED COURSE

MGMT 506. MARKETING FOR MANAGERSThe marketing environment; ethical issues, consumer be-havior, marketing planning; product, price, promotion anddistribution decisions. Emphasis on understanding theimpact on strategic development.

ELECTIVES

MKTG 530. ADVERTISINGCombines advertising theory and practice, developing thepractical aspects of advertising theory into an integral partof the total marketing mix. Topics examined include typesof advertising, advertising strategy, planning and execu-tion, and measuring results.

MKTG 535. CONSUMER BEHAVIORIntroduces field of consumer behavior. Emphasis placed onunderstanding scope of consumer behavior, includingaspects that underlie consumer decisions, and relating thisunderstanding to market issues.

MKTG 540. MARKETING RESEARCHIntroduces major research techniques currently employedby major corporations in the U.S. Included are issuesdealing with problem formulation, research design, ques-tionnaire construction, data collection, multivariate dataanalysis techniques and report writing.

MKTG 545. MARKETING STRATEGYPresents framework used to guide decision-making pro-cess. Impact of marketing decisions on other functionalareas is explored in depth through use of actual businesscase situations.

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MKTG 570. INTERNATIONAL MARKETINGFocuses on marketing management problems in the inter-national environment. Emphasis on techniques and strate-gies necessary to incorporate a marketing concept intotoday’s international marketplace. An understanding of thescope of international marketing activities, and the impactof culture and environment on marketing programs, isdeveloped.

MKTG 581-9. SPECIAL TOPICS IN MARKETING2, 4 credits

Studies of selected areas of marketing knowledge andthought. Specific topics vary each semester depending onparticular interests of instructor.

MKTG 595. INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internship. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

MKTG 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

Management Information Systems

REQUIRED COURSE

MGMT 500. MANAGEMENT INFORMATION SYSTEMSComputer-based organizational information systems ad-dressing the need and role of information systems inorganizations, technical foundations of information sys-tems, management of the information systems function andtypes of information systems.

ELECTIVES

MIS 523. SYSTEMS ANALYSIS AND SPECIFICATIONProvides an understanding of the systems developmentand modification process. It enables students to chooseand adapt system development methodologies. In ap-proaching a project, teaches the principles of high qualityinformation requirements determination and specificationthrough effective communication with users and all otherstakeholders in systems development and maintenanceand appropriate documentation standards. Participatoryapproaches like JAD, SSM, ETHICS or prototyping areemphasized. Similar to IS95.7 in the Information Systems95 Curriculum Model (DB Nov. 1994).

MIS 525. ADVANCED INFORMATION SYSTEMSDEVELOPMENTCurrent industry issues and approaches. Students present aproject or report that contributes to course topics. Ex-amples of course topics: comparison of information sys-tems development (ISD) methodologies and CASE (com-puter-aided support environments) for ISD (the work of theCRIS conferences); information engineering. Prerequisites:Introduction to IS and one of the following: IS, DBMS,advanced software.

MIS 533. DATABASE MANAGEMENT SYSTEMSThis course provides an understanding of how databaseinformation technology contributes to organizational datamanagement. It covers the implementation of logical de-sign specifications in a database environment. Topicsinclude data models and modeling methods with emphasison semantic and relational data description languages;information systems planning and information engineer-ing; alternative database architectures: relational, net-

work, object-oriented; the role of data dictionaries, reposi-tories and CASE tools; systems life cycle, user participationand postimplementation review in the database approach.Similar to IS95.8 in the Information Systems 95 CurriculumModel (DB Nov. 1994).

MIS 550. ADVANCED SYSTEMS SOFTWAREDEVELOPMENTExtends applications development topics and practices ofMIS 540. Information flow analysis and subsystem decom-position, cost and timing estimation, file consolidation,minimization of transport volume, hardware and softwareacquisition and automation of systems development pro-cedures.

MIS 573. INFORMATION SYSTEMS DEVELOPMENTPROJECTThis is a capstone course in information systems develop-ment. During the course, the student will work on a real-life project in the analysis, design and implementation of asystem to address an actual problem. Proper project man-agement skills are also emphasized. This course qualifiesthe student to be a productive member of an industryproject team.

MIS 581-9. SPECIAL TOPICS IN MANAGEMENT INFOR-MATION SYSTEMSAn examination in depth of issues or problems concernedwith theory and practice of computer-based informationsystems. Concentrating on new topics and viewpoints inboth technological capabilities and the human-social as-pects of information systems.

MIS 595. INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internships. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

MIS 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

Health Care

ELECTIVES

MHCA 530. MANAGEMENT IN HEALTH CAREDELIVERY SYSTEMSOrganizational and institutional structure of health care.Politics in health care, regulations, ethical issues, manage-ment in hospitals and nursing homes; redesign of deliverysystem.

MHCA 540. MANAGEMENT APPLICATIONS IN HEALTHCAREDevelops ability to analyze actual health care manage-ment problems, become familiar with appropriate litera-ture and be able to apply it to case analysis. Importance ofusing consultants in process of problem solving.

MHCA 550. FINANCING HEALTH CARE SYSTEMSProvides introduction to history of health care reimburse-ment policies in United States. How emerging alternativeinstitutions and managements are being used to correctsome shortcomings of conventional arrangements.

MHCA 560. HEALTH CARE POLICY ANALYSISOverview of health care delivery system in United States;specific basic problems and techniques used to solve theproblems. Use of management science techniques to for-

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mulate appropriate policies that provide the solution to theproblems.

MHCA 581-9. SPECIAL TOPICS IN HEALTH CAREADMINISTRATION 2, 4 creditsCurrent topics in health care delivery, institutions and thespecific problems of hospitals, medical professionals andalternative health care providers. Emphasis on recent de-velopments and managerial problems peculiar to healthsystems management.

MHCA 595. HCA INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internships. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

MHCA 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

International Business

ELECTIVES

IBUS 550. WORLDWIDE CORPORATIONSOrigins and motivations, cultural constraints, organiza-tional structures, comparative management, worker atti-tudes and values, multiculturalism, nationalism, influenceof worldwide firms at home and abroad. Students read andresearch beyond texts in their area of special interest.

IBUS 555. BUSINESS IN CHINAMBA seminar involving analyzing the Chinese businessenvironment and potential for foreign direct investment.The seminar includes student presentations and researchpapers as well as presentation by management executives.Discussions will focus on current and future issues inmanaging a business venture in China.

IBUS 560. INTERNATIONAL TRADE AND EXPORTMANAGEMENTMBA seminar involving analyzing international trade andexport markets. The topics addressed include: trade theo-ries, trade patterns, free trade vs. protectionism, interna-tional monetary system, among others. The course alsodevelops approaches in export management through mas-tery of information sources and software. Students willprepare an export feasibility plan for a specific New Yorkstate industry or firm.

IBUS 565. MULTINATIONAL CORPORATE STRATEGYProvides students with an understanding of importance ofmultinational corporations in today’s world economy andenvironment within which they operate. Develops a com-petence relevant to strategy formulation and administra-tion in international business.

IBUS 581-9. SPECIAL TOPICS IN INTERNATIONALBUSINESS 2, 4 creditsStudy of critical contemporary issues of international man-agement. Major focus on the applications of advancedtheoretical concepts to the business firm’s competitivechallenges in a global economy. Functional managementdecision making in a worldwide context.

IBUS 595. INTERNSHIP 1, 2, 4, 6 creditsStudents may gain academic credit for meaningful educa-tional internships. Academic validity of each opportunity

verified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

IBUS 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

Applicable to Various ProgramsConsult program literature for specific requirements.

REQUIRED COURSES

MGMT 508. ORGANIZATIONAL BEHAVIORAn introduction to behavior in organizations. Topics in-clude individual motivation, groups and team processes,leadership, conflict and conflict resolution, design of orga-nizations and organizational change. Focuses on practicaltechniques and issues facing managers and employees inmodern organizations. Readings and class discussion aresupplemented with cases, videos and guest appearancesby local business people. Students work in small teams ona project that is the basis of a formal class presentation.

MGMT 510. RESOURCE MANAGEMENT FORCUSTOMERSIntegrates concepts in marketing, operations managementand human resource management. Examines managementdecision making when utilizing the concepts in these areasto most effectively meet customer needs. The courseaddresses the management of organizations at variousstages of their life cycles. Prerequisites: MGMT 500, 504,506 and 507.

MGMT 515. ADVANCED TECHNOLOGY ANDCOMMUNICATIONSIntegrates advanced information technology skills withboth the written and oral communications skills needed bythe corporate manager. Prerequisites: MGMT 500, 501,502, 503, 505, 506, 507 and 508.

MGMT 520. RESOURCE MANAGEMENT FORINVESTORSIntegrates concepts in accounting, finance and economics.Examines decision making when utilizing the concepts inthese areas to most effectively meet investor needs. Prereq-uisites: MGMT 500, 501, 502 and 505.

MGMT 530. ETHICAL AND GLOBAL ISSUES INBUSINESS 2 creditsFocuses on the employees, consumers and the communityas stakeholders in the firm. The course examines therelationship between the entity and society. Prerequisites:MGMT 508, 510 and 520.

MGMT 540. STRATEGIC MANAGEMENTDevelops strategic decision-making skills for managing theorganization in an international context. Integrates theconcepts taught in all the functional areas of management.Prerequisites: all core courses.

ELECTIVES

MGMT 570. SMALL BUSINESS MANAGEMENTDevelopment of small business management skills byserving as consultants to local businesses. Students applyknowledge from management classes to real problems.Class meets for discussion sessions, and student teamsmeet weekly with clients.

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MGMT 581-9. SPECIAL TOPICS 1-4 credits

MGMT 594. PRACTICUM variable creditAnalysis of well-defined managerial problem faced byorganization in local community. Problems have beenstudied in business firms, government agencies, otherpublic and private institutions. Substantive written reportrequired; credit determined by magnitude of project.

MGMT 595. INTERNSHIP 1, 2, 4 creditsStudents may gain academic credit for meaningful educa-tional internships. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

MGMT 597. INDEPENDENT STUDY variable creditIn-depth study in particular area of interest, under directionof appropriate faculty.

MGMT 700. CONTINUOUS REGISTRATION1 credit/semester

Required for maintenance of matriculated status in gradu-ate program. No credit toward graduate degree require-ments.

MGMT 707. RESEARCH SKILLS 1-4 creditsDevelopment of research skills required within graduateprograms. May not be applied toward course credits forany graduate degree. Prerequisite: approval of graduateprogram director.

Accounting Program

ACCT 520. FINANCIAL ACCOUNTING THEORYThis seminar in financial accounting is designed to en-hance the student’s understanding of and appreciation forthe evolution of contemporary financial accounting theoryand empirical research on financial reporting issues. Pre-requisite: Intermediate Accounting Theory.

ACCT 523. FINANCIAL STATEMENT ANALYSIS2 credits

Demand and supply forces underlying the provision offinancial statement data; properties of numbers derivedfrom financial statements; use of information by creditanalysts and investors; international comparisons of finan-cial statement data and ratios. Prerequisite: MGMT 501.

ACCT 540. GOVERNMENTAL AND NONPROFITACCOUNTINGManagement planning and control problems in govern-mental institutions, other nonprofit enterprises. Organiz-ing accounting information with objectives of financialcontrol, performance measurement, budgeting and plan-ning aspects and their activities; reporting to interestedorganizations and individuals.

ACCT 550 (ALSO ACCT 450). SPREADSHEETS FORACCOUNTING

ACCT 561. STATISTICAL SAMPLING IN AUDITING2 credits

This course introduces quantitative and statistical sam-pling techniques used in auditing applications. Prerequi-sites: MGMT 501/ACCT 312 and ACCT 560. Corequisite:ACCT 562.

ACCT 562. ADVANCED AUDITINGSecond course in auditing focusing on audit research,ethics and audit applications. International aspects of

auditing, government auditing and social auditing alsocovered. Prerequisites: MGMT 501/ACCT 312 and ACCT560. Corequisite: ACCT 561.

ACCT 570. MANAGERIAL ACCOUNTING THEORYThis seminar focuses on the historical development ofmanagement accounting, how management accounting isutilized in decision making, and the limitations of thecurrent system. Budgeting, behavioral and human re-source accounting, and quantitative analyses also covered.

ACCT 575. SOCIAL ACCOUNTING 2 creditsAcquaints students with current research in social account-ing. Discussion topics include economic theory of socialcosts and benefits and the accountants’ response to thattheory, international models of social reporting, and mar-ket implications of social disclosure.

ACCT 576 (ALSO ACCT 476). FEDERAL INCOMETAXATION II (SEE ACCT 476)

ACCT 578. INTERNATIONAL ACCOUNTING 2 creditsThe course is designed to familiarize students with ac-counting systems of different countries by focusing on theeconomic, political and social systems of these countries.Accounting by multinational companies is also discussed.Prerequisite: MGMT 501 or ACCT 211.

ACCT 581-9. SPECIAL TOPICS IN ACCOUNTINGExamination in depth of problems or issues of currentconcern in accounting. Recent contributions to theory,research and methodology.

ACCT 595. ACCOUNTING INTERNSHIP1, 2, 4, 6 credits

Students may gain academic credit for meaningful educa-tional internships. Academic validity of each opportunityverified by a faculty supervisor. Provides significant expe-rience related to student’s career goals.

ACCT 597. INDEPENDENT RESEARCH INACCOUNTING 1-4 creditsIn-depth study in particular area of interest, under directionof appropriate faculty.

DOCTORAL PROGRAMACCT 600. SEMINAR IN FINANCIAL ACCOUNTINGRESEARCHThe objective of this seminar is to survey the accountingresearch literature related to external financial reporting.Topics covered include information economics, disclosureissues, choice of accounting methods, accounting stan-dard-setting and the use of accounting information inprediction. Students learn about financial accounting re-search through critical evaluation of research articles.

ACCT 601. BEHAVIORAL AND COGNITIVERESEARCH IN ACCOUNTINGThis course provides doctoral students with an understand-ing and overview of the behavioral and cognitive domainsin contemporary accounting and auditing research. Thefocus of the course is the review and discussion of empiri-cal studies that represent a broad range of research pub-lished over the past three decades. Students are required toread scholarly articles and monographs dealing with thisimportant area of study. While this course is required for allSOM doctoral students with an accounting concentration,

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students in other areas of management or psychology areencouraged to attend.

FIN 601. DOCTORAL SEMINAR: CORPORATE FINANCEThe objective of this course is to provide an in-depthpresentation of topics in corporate finance. Concepts dis-cussed include: valuation of risky assets, capital structureand dividend policy decisions of the firm, mergers andacquisitions, agency theory, financial distress, and applica-tions of options to corporate finance. Format is a combina-tion of lectures and guided discussions of some of the keyempirical and theoretical papers in corporate finance.

FIN 602. DOCTORAL SEMINAR: CAPITAL MARKETSThe objective of this seminar is to introduce students to themain developments in the investments area of financialeconomics. Some of the topics discussed include: mean-variance theory, portfolio choice and asset pricing models,market efficiency, anomalies in pricing, contingent claimsand fixed income securities.

MGMT 683. ADVANCED ORGANIZATIONALBEHAVIORBuilds on the introductory organizational behavior courseby surveying in greater depth topics such as person-situation views; individual differences; dyadic and groupprocesses; leadership and motivation; individual and groupdevelopment; work design; and performance evaluation.

MGMT 684. LEADERSHIP IN ORGANIZATIONSCovers core theories of leadership in organizations. Clas-sical, contemporary, alternative and new wave approachesare examined in depth from a multiple-levels-of-analysisperspective.

MGMT 685. THEORY TESTING IN LEADERSHIPA doctoral-level seminar designed to integrate theory,empirical research and advanced methodologies for test-ing leadership theories. Prerequisites: MGMT 682, 684,686.

MIS 610. INTRODUCTION TO INFORMATIONSYSTEMS RESEARCHThis course critically examines prevailing informationsystems research paradigms and their institutionalizationin forms of “schools of thought.” This examination pro-vides a perspective on the current research literature bydiscussing the assumptions and contributions of variousresearch paradigms. In addition, the course deals withprinciples of academic report writing and the format of theprospectus and colloquium. After completion of the coursestudents should be able to prepare for the comprehensivesin IS, identify a viable approach to their thesis research andbecome productive members of the research community.

MGMT 682. RESEARCH METHODS IThis course is designed to provide all doctoral students inmanagement with a foundation for conducting research intheir respective disciplines. The goal of the first half is tomake students broadly aware of alternative philosophiesand approaches to conducting research and to preparethem to evaluate contributions from research being madein other fields. Key topics include ethics in research,phenomenological vs. empirical research strategies, theo-ries of model building, inductive vs. deductive reasoningand field vs. lab research. The remaining half of the courseintroduces research design and analysis used across differ-ent management disciplines (use of statistical tools, prin-ciples of logic, mathematics, measurement theory, etc.).

MGMT 686. RESEARCH METHODS IIThis course covers topics in research methods relevant tothe particular concentrations in the SOM doctoral pro-gram. The Research Methods II course offered by a concen-tration covers research method topics of particular impor-tance for their students. For example, the research methodscourse for information systems may focus on researchapproaches and qualitative methods, the course for orga-nizational behavior may focus on casual modeling con-cepts, and the course for finance may focus on economet-ric issues. Because of the different nature of the courseoffered in different areas, doctoral students may take morethan one section of Research Methods II as part of theircoursework program if appropriate.

MGMT 687. ORGANIZATIONAL THEORYProvides doctoral students with the opportunity to study in-depth macro organizational behavior, organizational theoryand meso approaches to organizations. Topics includeorganizational structure and design; climate and culture;technology issues; environmental contingencies; and theindividual-organization interface.

MGMT 691. SEMINAR ON PEDAGOGY MANAGEMENT2 credits

This course covers topics on the application of modernpedagogical theory to college-level teaching in manage-ment. Topics to be covered differ from semester to semes-ter, but may include implications of personality type,cognitive development, and learning theories for teachingmanagement; practica on proper teaching techniques suchas lecturing, leading discussions, using team and grouplearning, and teaching with technology; testing and assess-ment of learning; evaluation of teaching; and professionaldevelopment.

MGMT 696. RESEARCH PROJECT/PAPER2-6 credits/semester

SOM doctoral students are required to complete a researchproject/paper. Students work with a faculty adviser andcommittee to design and complete a research review and/or study of publishable quality.

MGMT 697. INDEPENDENT STUDY 1-4 creditsIndependent reading and research.

MGMT 698. PREDISSERTATION RESEARCH1-9 credits/semester

Independent reading and/or research in preparation forcomprehensive examinations for admission to PhD candi-dacy and/or preparation of dissertation prospectus.

MGMT 699. DISSERTATION 1-12 credits/semesterResearch for and preparation of the dissertation.

MKTG 684. SURVEY OF MARKETING ISSUESThe purpose of this course is to acquaint marketing doc-toral students with the kinds of research that deal directlywith the structuring and solution of marketing manage-ment problems. Students will also critically evaluate theusefulness of applied research and develop criteria forselecting the appropriate research methods for varioustypes of managerial problems. Particular emphasis will begiven to industrial products marketing.

MKTG 687. MARKETING THEORY AND MODELSThis course has two components. First, it traces the devel-opment of marketing as a field. Then the student is exposedto a variety of marketing models and theories includingmicro, macro, positive and normative approaches. Alter-

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native methods of developing and evaluating these modelsare presented and discussed.

OPM 686. MATHEMATICAL PROGRAMMINGThe objective of this course is to do an in-depth analysis ofmathematical programming techniques and their applica-tion. Emphasis is on linear algebra, solution techniquesand economic interpretation of the primal and dual prob-lems. Other topics include computational details andimplementation approaches for the simplex method, therevised simplex method, dual simplex and the primal-dualalgorithms, as well as problems with special structureparametric and postoptimal analysis.

OPM 687. STOCHASTIC PROGRAMMINGIntroduction to stochastic processes in three major areas:queues with poisson arrivals, Markov processes and re-newal theory. Modelling, performance evaluation, andoptimization of stochastic systems with emphasis on queu-ing theory and methods of queues. Applications drawnfrom manpower scheduling, evaluation of manufacturingsystems, telecommunication networks, clinics and otherstochastic service systems. As time permits, further topicsinclude recurrent events, random walks, reliability andmaintenance models, and applications in finance andmarketing.

OPM 688. TOTAL QUALITY MANAGEMENTThis course introduces the basic principles and applica-tions of statistical methods for quality improvement inmanufacturing and service industries. Topics include: His-tory and evolution of quality control, concepts and defini-tions of quality, the Demming philosophy, control charts,graphical methods for quality, quality circles, quality im-provement programs and quality control audit.

OPM 689. SELECTED TOPICS IN OPERATIONSRESEARCHThis course will cover the following topics: advancedmathematical programming, advanced stochastic pro-cesses, system simulation, nonlinear programming, dy-namic programming and Markovian Decision Processesand Theory of Algorithms.

OPM 690. MANUFACTURING ANALYSISAnalytical approach to facilities design, aggregate produc-tion planning, hierarchical production systems, inventorymanagement, operations scheduling and distribution sys-tems, flexible manufacturing systems and just-in-time pro-duction systems.

OPM 691. SEMINAR IN OPERATIONS MANAGEMENTSelected topics in operations management are studied indepth. Presentation and analysis of current research byfaculty, students and visitors, and detailed examinationreadings from the published literature. Content varies fromyear to year based on interests of participants and currentrelevant topics. PhD students are expected to participateactively.