Master of Business Administration

Sample program plan information is provided for sample purposes only. Students should consult with their academic advisor about their individual plan for course registration and completion of program requirements.

MBA Core

BUS 500 MBA Tools — 1
ATG 604 Controllership — 3.5
ECO 606 Microeconomics for Managers — 3
ECO 610 Global Markets and Sustainability — 3
FIN 622 Financial Management — 3.5
MTG 624 Marketing Decision Making — 3
MIS 672 Information Systems Management — 2
M L 615 Interpersonal Relations — 3
M L 620 Management Theory — 3
M L 653 Operations Management — 3
MTG 624 Marketing Decision Making — 3
M L 628 Business Policy and Strategy Formulation — 3
Business Elective — 3

Finance or management concentration - 9 hours of electives

BUS 100 - Contemporary Business (3 hours)
Gen. Ed.
Business in a changing society. Ethics and social responsibility, financing, production, and distribution of goods and services. Prerequisite: Freshmen/sophomore standing only or consent of the Foster College of Business Dean's office

BUS 220 - Career Planning Strategies (1 hour)
Gen. Ed.
Prepares students for internship positions and employment after graduation; research career opportunities in business; and develops a systematic approach to employment planning. Pass/fail. Credit will not be given for both BUS 220 and ELH 301. Prerequisite: Business major.

BUS 301 - Cooperative Education/Internship in Business (0-6 hours)
Gen. Ed.
Core Curr. EL
Cooperative education or internship experience. Credit applies to non-departmental Foster College of Business electives. Pass/Fail. Repeatable to a combined total of six credit hours for BUS 301. Prerequisite: Sophomore in Foster College of Business; 2.0 grade point average at Bradley; 2.0 grade point in Foster College of Business; and consent of Foster College career advisor

BUS 302 - Junior Business Practicum (0-3 hours)
Gen. Ed.
Solving technically challenging problems under faculty supervision, with a near-term economic benefit. May involve research in collaboration with FCB faculty, for up to three hours credit. Repeatable to a combined total of three credit hours. Not eligible for cooperative education/internship credit. Elective credit toward major will only be granted with prior approval of a FCB department chair or program director. Prerequisite: Junior/senior standing; approval by the FCB Associate Dean.

BUS 340 - Sustainability Issues in Business and Engineering (3 hours)
Gen. Ed.
Core Curr. MI
This course will provide an overview and history of sustainability. Students will gain a greater appreciation of sustainability by integrating engineering and business methods. Topics include carbon markets, renewable resources, sustainable communities, green marketing, and innovative technologies. Cross-listed with EGT 340. Prerequisite: Sophomore standing

BUS 361 - Collaboration in Organizations (3 hours)
Gen. Ed.
Core Curr. MI
Designed to provide students some of the knowledge and skills required to adapt to a formal team setting, where collaboration among cross-functional members occurs. Students will study leadership skills and traits, sensemaking and inventing techniques, group effectiveness tactics, and team building methods as applied within the context of product development. Prerequisite: Junior standing

BUS 362 - Innovation in Organizations (3 hours)
Gen. Ed.
Core Curr. MI
Designed to provide students with knowledge related to developing a product or product enhancement based on the assessment of competitive environments and the strategic needs of the organization. Students will study methods for assessing customer needs, evaluating competitive environments, project planning, feasibility analysis, as well as product and process planning. The course will duly focus on the application of collaboration processes, applying methods of effective team interactions using peer feedback, accountability, and leadership skills. Prerequisite: BUS 361 or consent of instructor

BUS 400 - Senior Consulting Project (2 hours)
Gen. Ed.
Core Curr. EL,MI,WI
Participation in a Senior Consulting Project, where students form cross-functional teams and apply knowledge to address the organizational needs of local business owners and organizational executives. Concurrent enrollment with M L 452 required. Prerequisite: FIN 322; M L 350; MTG 315; senior standing Corequisite: M L 452

BUS 401 - Senior Consulting Project II (3 hours)
Gen. Ed.
Core Curr. WI
Participation in a Senior Consulting Project, where students form cross-functional teams and apply knowledge to address organizational needs. Prerequisite: BUS 400; senior standing

BUS 490 - Business Topics (0-9 hours)
Gen. Ed.
Topics of special interest which may vary each time course is offered. Topic and course requirements stated in current Schedule of Classes. May be repeated under different topics for a maximum of nine hours credit. May count towards a Foster College of Business degree requirement upon approval of the department chair. Prerequisite: Approval of the Foster College of Business Associate Dean.

BUS 511 - Communicating Quantitative Information (1 hour)
Gen. Ed.
Present quantitative information and explain it to a nontechnical audience in nontechnical language. Selection of appropriate formats for graphic and tabular displays of information. Prerequisite: MIS 570

BUS 599 - Independent Study (1-6 hours)
Gen. Ed.
Studies undertaken by academically qualified students under the guidance of a faculty member, with the approval of the Associate Dean. Prerequisite: With approval of the Associate Dean.

BUS 610 - Graduate Business Practicum (0-3 hours)
Gen. Ed.
This course helps the business consultant develop the statistical and decision analysis skills required for evidence-based management, providing training in the application of statistical and decision analysis tools that students need for preparation of two consultant reports. The course relies on an interactive, experiential approach, performed through simulation in an on-line context. Prerequisite: Graduate student in good standing and approval of FCB Associate Dean.

BUS 615 - Executive Coaching (1 hour)
Gen. Ed.
To effectively lead today's organizations, executives need ongoing support to navigate interpersonal and organizational challenges while developing their leadership skills and competencies. While immersed in the EMBA program, students also face challenges in negotiating coursework, learning team dynamics, and work-life balance, all while their leadership skills undergo scrutiny and transformation. Executive coaching is a personalized experience to support students while in the intensely developmental EMBA program.

BUS 621 - Leadership Immersion: Awareness, Connection, Impact (2.5 hours)
Gen. Ed.
Internalization of self-awareness perspectives through consideration of various leadership models, discussion, and practice. In-depth analysis of the strengths and development needs of participants through 360-degree feedback. Important interpersonal skill foundations in communication, conflict resolution, and trust building are emphasized. Prerequisite:

BUS 623 - Scanning the Environment (0.5 hours)
Gen. Ed.
Uncertainty in business planning caused by the external environment. Utilization of a conceptual model to organize and frame the discussions of the macroenvironment in which the firm operates. Graded Satisfactory/ Unsatisfactory.

BUS 625 - External Economic Environment (1 hour)
Gen. Ed.
Provide a broad overview of the economic environment in which business firms and consumers carry out their individual economic activities. Review the institutional structure, the social goals, and implicit values of the market system and how they establish the parameters within which choices are made. Overview of how and why business cycles occur. How economic policy, both monetary and fiscal, have impacted the business cycle.

BUS 627 - Managing Product & Process Technology (1 hour)
Gen. Ed.
Exposure to processes for shaping product technology and process technology decisions within firms. The course centers on skills related to identifying and managing a firm's technology platforms and their deployment in products and services; mapping and improving processes; managing the cross-functional interactions associated with product and process improvement; and communicating technology issues effectively to senior leaders. Prerequisite:

BUS 629 - Cost Management (1.5-2 hours)
Gen. Ed.
Analysis of the nature of cost. Techniques for accumulation of costs incurred in production and assignment of those costs to products. Methods for reduction and management of non-value-added costs.

BUS 631 - Competition and Pricing (1 hour)
Gen. Ed.
Elasticity measurement of market response to price, income, and other influences on competitive structure from commodities to monopoly; pricing strategies based on competitive environment; price, output, and product development for competition among few firms; the techniques of Cournot, Stackelberg, and Von Neumann.

BUS 633 - Creating & Maintaining Customer Satisfaction (3 hours)
Gen. Ed.
Customer-focused topics, including effective and efficient product delivery, identifying customer segments that can be served by the firm, offering customer value, and building brand and corporate loyalty.

BUS 635 - Communication Workshop (2 hours)
Gen. Ed.
Business writing and presentation skills will be learned and strengthened through practice and coaching. In addition to in-class assignments, students will be coached through various writing and presentation opportunities throughout the EMBA curriculum in order to reinforce the tools developed. Executive communication internal to the organization and to external stakeholders, utilizing various media outlets, will receive primary emphasis.

BUS 637 - Attracting & Developing Talent (1.5-2 hours)
Gen. Ed.
Expose students to the challenges of attracting talent and provide advice on how to develop talent within an organization. Complexities of recruiting in difficult labor markets. Continuous improvement mechanisms to stimulate ongoing talent development.

BUS 639 - Building Employee Commitment (1.5-2 hours)
Gen. Ed.
Key themes and practical approaches for enhancing motivation and building high levels of commitment and continuing dedication throughout the workforce. Financial and intrinsic reward systems are emphasized, as are the keys to developing a culture of involvement and credibility.

BUS 643 - Legal Issues in Business (1 hour)
Gen. Ed.
General overview of the legal principles and concepts that enable executives to understand and address legal issues they frequently encounter in business. It provides practical, real world approaches to important employment, contractual and other issues facing employers and executives, including the hiring/recruiting process,employee behaviors, discipline and termination, and starting a business.

BUS 645 - Acquiring Capital & Making Investment Decisions (3 hours)
Gen. Ed.
Planning and strategies involved in identifying value-enhancing capital projects. Interpreting cash flow figures, identifying risk factors, and employing risk analysis techniques. Strategies for acquiring capital and understanding the impact of capital structure on firm value. Prerequisite:

BUS 647 - Global Environment & Issues (3 hours)
Gen. Ed.
Provide an understanding of the forces shaping the international economy. Provide frameworks and guidelines for gathering, sorting, and assessing complex global and regional information to contribute to understanding organizations‹¨« strategies and tactics. Emphasis on leadership issues and diverse cultures.

BUS 649 - Developing Strategy (2 hours)
Gen. Ed.
Provide an effective planning framework to integrate strategies with different functional areas. All of the functional areas will be integrated within the strategic planning framework. Emphasis on strategic planning as an ongoing, fluid process that evolves over time and adapts to environmental changes.

BUS 651 - Performance Measurement & Control Systems (2 hours)
Gen. Ed.
Techniques for creation of profit plans and monitoring of success. Design and use of broad-based performance measures such as the balanced scorecard. Identification and control of risks that threaten the attainment of objectives.

BUS 653 - Strategic Positioning & Maximizing Performance (2.5 hours)
Gen. Ed.
Expose managers to factors that impact different performance measures and provide strategies that maximize performance. Achieve balance at many different levels; incremental/radical strategies, flexibility/control, resources/capabilities, and growth/continuous improvement.

BUS 655 - Leading Successful Change (1-1.5 hours)
Gen. Ed.
Background, insights, and skills in how to effectively challenge the status quo, create new directions, and lead organizations to embrace and successfully implement needed change. Examination of the forces for change and dynamics of resistance. Participants examine their personal style of change and apply change management and project management strategies to their respective organizations.

BUS 658 - EMBA Topics (0.5-5 hours)
Gen. Ed.
Topics of special interest which may vary each time course is offered. May be repeated under different topics for a maximum of 5.0 hours credit. Topic stated in current Schedule of Classes. Graded Satisfactory/Unsatisfactory.

BUS 672 - Assessing Privacy & Security Threats (1 hour)
Gen. Ed.
Current and emerging threats to personal privacy and organizational security. Topics will include proper account management, social media use, risks of the internet of things, surveillance capitalism, and how to anonymize your digital life to avoid becoming a victim of data breaches. Techniques hackers use to exploit common vulnerabilities will be demonstrated. An introduction to the various technical and administrative aspects of information security and assurance will be discussed to provide a foundation for protecting information assets, determining the levels of protection and response to security incidents, and designing a consistent information security posture. Prerequisite:

BUS 681 - Professional Development (1-3 hours)
Gen. Ed.
Apply professional knowledge and skills in a team environment on not-for-profit, international, or research project. May be repeated for a maximum of three hours credit. Prerequisite: consent of graduate program director.

ATG 101 - Survey of Accounting (3 hours)
Gen. Ed.
The course covers financial and managerial accounting topics that will assist non-business students in understanding financial statements and key accounting decision-making tools and techniques. Prerequisite: Not open to College of Business majors

ATG 157 - Accounting Principles - Financial (3 hours)
Gen. Ed.
Accounting as a system of communicating to owners, creditors, governmental bodies, and others the financial results of the operation of business entities. Concepts, theories, and conventions underlying measurement, processing of business activities, and reporting of the financial results of those activities.

ATG 158 - Accounting Principles - Cost Management (3 hours)
Gen. Ed.
An introduction to cost and management accounting concepts, practices and techniques needed to assist in decision making for typical business problems relating to planning, operating, and control. Key topics include: cost behavior, cost-volume-profit analysis, contribution margin analysis, relevant costs, standard and job costing concepts, fundamentals of budgeting, and related variance analysis. Prerequisite: ATG 157.

ATG 200 - VITA - Volunteer Income Tax Assistance (1 hour)
Gen. Ed.
Each Spring, in partnership with the Internal Revenue Service, Bradley students can enroll in the VITA program to receive credit for volunteering to prepare free tax returns for low income individuals in the local community. To receive credit, students must pass three IRS certifications: Standards of Conduct, Intake & Interviewing, and Basic Tax Law. Students must also complete 24 additional hours of volunteer tax work in preparing or reviewing federal and state tax returns under the supervision of qualified Bradley University faculty. Students seeking to repeat the course for credit must pass the Advanced Tax Law certification in lieu of the Basic Tax law certification. Prerequisite:

ATG 201 - Accounting Principles-Accounting Techniques (1 hour)
Gen. Ed.
Procedures and systems of modern accounting through case studies. Prerequisite: ATG 158 or consent of the department chairperson.

ATG 226 - Introduction to Fraud Examination (1 hour)
Gen. Ed.
Introduction to fraud covering the nature of fraud, who commits fraud and why, and basic fraud prevention and detection techniques. Prerequisite: ATG 157 or consent of the department chairperson.

ATG 268 - Business Ethics (3 hours)
Gen. Ed.
Core Curr. WI
Investigate the basic ethical frameworks from which business decisions can be made. Application of the frameworks to practical problems which arise in normal business activities. Prerequisite: BUS 100 or equivalent

ATG 290 - Accounting Careers Exploration (1 hour)
Gen. Ed.
The purpose of the course is to develop student awareness of career opportunities in the accounting profession. The course develops a comprehensive framework through exposure to talented accounting professionals and experienced fellow students. The course enables students to explore and better understand career opportunities that may be pursued through an internship and full-time employment; gain perspective on career opportunities for long-term planning purposes; improve their professionalism. Prerequisite: ATG 158

ATG 301 - Intermediate Accounting I (3 hours)
Gen. Ed.
Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status. Prerequisite: ATG 201 or consent of the department chair; 42 credit hours completed; A grade of C or better in ATG 157, ATG 158, and ATG 201.

ATG 302 - Intermediate Accounting II (3 hours)
Gen. Ed.
Theory and practice of accounting, emphasizing need for and use of accounting information in measuring and evaluating entity's business income and financial status. Prerequisite: ATG 301

ATG 314 - Cost Accounting (3 hours)
Gen. Ed.
Use of accounting data to: identify cost/managerial accounting concepts; explain cost functions, cost classifications, relevant costs, cost-volume profit analysis, and cost allocations. The use of accounting data for cost control, profit planning, operational and capital budgeting, performance evaluation, and managerial decision making. Prerequisite: ATG 201; MIS 173 or equivalent

ATG 383 - Accounting Systems and Control (3 hours)
Gen. Ed.
Basic concepts and problems in the consideration of accounting as an information system. Theoretical and pragmatic tools for analysis of accounting systems. Internal control and exposure to concepts of internal auditing. Prerequisite: ATG 201

ATG 401 - Advanced Accounting I (3 hours)
Gen. Ed.
In-depth study of selected topics in financial accounting and reporting, including business combinations and consolidated financial statements; foreign currency transactions and consolidation of foreign affiliates; fund accounting principles applied to state and local governmental units and not-for-profit organizations; a survey of SEC reporting requirements; and selected FASB standards. Prerequisite: ATG 302.

ATG 414 - Advanced Managerial Accounting (3 hours)
Gen. Ed.
Specialized topics in strategic cost management. Emphasis on the role of accounting information in strategy development and implementation. Includes topics such as value chain analysis, target costing, activity-based management, theory of constraints, environmental costing, and strategic performance evaluation. Cross-listed with ATG 514. Prerequisite: ATG 301, ATG 383

ATG 426 - Fraud Examination (3 hours)
Gen. Ed.
Techniques for identification and detection of asset misappropriation schemes and fraudulent financial statements. Controls to prevent and detect problems. Cross-listed with ATG 526. Prerequisite: ATG 301, ATG 383

ATG 430 - Professional Skills of Inquiry (3 hours)
Gen. Ed.
Core Curr. EL
Planning and implementation of face-to-face encounters in order to achieve business objectives. Information interviews, interrogations, and other interviews used in business. Listening skills and analysis of non-verbal communication. Cross-listed with ATG 530. Prerequisite: ATG 301, ATG 383, or consent of instructor

ATG 447 - Internal Auditing (3 hours)
Gen. Ed.
Internal audit activity's role in governance, risk, and control. Professional practices framework. Establishing a risk-based plan, conducting the internal audit engagement, reporting results, monitoring engagement outcomes. Cross-listed with ATG 547. Prerequisite: ATG 301, ATG 383

ATG 448 - Computer Assisted Audit Techniques (3 hours)
Gen. Ed.
Design and implementation of data extraction and analysis techniques to achieve audit objectives. Course includes hands-on use of generalized audit software. Cross-listed with ATG 548. Prerequisite: ATG 301, ATG 383

ATG 457 - Auditing (3 hours)
Gen. Ed.
Principles and procedures of external auditing. Auditing standards, ethics of the profession, risk assessment, internal control evaluation and testing, substantive testing, reporting. A simulated audit experience case performed by student teams. Prerequisite: ATG 383

ATG 461 - International Accounting Issues (3 hours)
Gen. Ed.
Core Curr. EL
Significant accounting matters experienced by multi-national companies. Accounting matters include currency transactions and translations, transfer pricing, management planning and control, and taxation. Cross-listed with ATG 561. Prerequisite:

ATG 470 - Data Analytics for Accounting (2 hours)
Gen. Ed.
This course will provide students with an understanding of data analytics terminology as well as hands-on experience with data analytics tools and techniques. Data analytics in accounting explores how data can be used to interpret and predict financial performance. Students should leave this course with the skills necessary to use data to translate accounting and business problems to management for enhanced decision making. While there will be use of software tools in this course, the focus is on business and accounting concepts, not algorithms or statistical math. Prerequisite: ATG301, ATG314 Corequisite: ATG 457 or consent of department chair

ATG 471 - Advanced Accounting Techniques (1 hour)
Gen. Ed.
Integration of intermediate accounting transactions into the procedures and systems related to the production and analysis of financial statements. The course will include case studies and accounting simulations. Pass/Fail. Prerequisite: ATG 302

ATG 477 - Tax Research (3 hours)
Gen. Ed.
Techniques in effective tax research, planning and communication. Also includes a discussion of tax policy. Prerequisite: ATG 478

ATG 478 - Federal Taxes II (3 hours)
Gen. Ed.
Tax laws as they apply to aspects of the formation, distributions, and liquidation of partnerships and corporations. Also the laws of gift, estate, and trust taxation, and other advanced tax issues. Prerequisite: ATG 477

ATG 479 - Personal Tax and Estate Planning (3 hours)
Gen. Ed.
Personal tax planning strategies. Characteristics of retirement planning accounts and taxation of estates. Prerequisite: ATG 301

ATG 485 - Special Topics in Accounting (1-3 hours)
Gen. Ed.
Topics of special interest which may vary each time course is offered. Topic stated in current Schedule of Classes. May be repeated for a maximum of three hours credit. Prerequisite: Consent of department chair

ATG 505 - Accounting Principles-Financial (2 hours)
Gen. Ed.
Introduction to accounting concepts of recognition, measurement, classification, and disclosure, which are the foundations to a financial reporting system. The accounting cycle; preparations of financial statements; introduction to financial statement analysis. (Does not count as an elective.) Prerequisite: consent of director of graduate programs.

ATG 514 - Advanced Managerial Accounting (3 hours)
Gen. Ed.
Specialized topics in strategic cost management. Emphasis on the role of accounting information in strategy development and implementation. Includes topics such as value chain analysis, target costing, activity-based management, theory of constraints, environmental costing, and strategic performance evaluation. (Not open to students who have taken ATG 304 or ATG 614.) Cross-listed with ATG 414. Prerequisite: ATG 301, 383.

ATG 526 - Fraud Examination (3 hours)
Gen. Ed.
Techniques for identification and detection of asset misappropriation schemes and fraudulent financial statements. Controls to prevent and detect problems. (Not open to students who have taken ATG 585 as Fraud Examination.) Cross-listed with ATG 426. Prerequisite: ATG 301, 383.

ATG 530 - Professional Skills of Inquiry (3 hours)
Gen. Ed.
Planning and implementation of face-to-face encounters in order to achieve business objectives. Information interviews, interrogations, and other interviews used in business. Listening skills and analysis of non-verbal communication. Cross-listed with ATG 430. Prerequisite: ATG 301, ATG 383, or consent of instructor

ATG 547 - Internal Auditing (3 hours)
Gen. Ed.
Internal audit activity's role in governance, risk, and control. Professional practices framework. Establishing a risk-based plan, conducting the internal audit engagement, reporting results, monitoring engagement outcomes. Cross-listed with ATG 447. Prerequisite: ATG 301 and ATG 383.

ATG 548 - Computer Assisted Audit Techniques (3 hours)
Gen. Ed.
Design and implementation of data extraction and analysis techniques to achieve audit objectives. Course includes hands-on use of generalized audit software. Cross-listed with ATG 448. Prerequisite: ATG 301, 383.

ATG 561 - International Accounting Issues (3 hours)
Gen. Ed.
Significant accounting matters experienced by multi-national companies. Accounting matters include currency transactions and translations, transfer pricing, management planning and control, and taxation. Cross-listed with ATG 461. Prerequisite: ATG 302.

ATG 585 - Contemporary Issues in Accounting (1-3 hours)
Gen. Ed.
Critical evaluation of concepts, assumptions, principles, and analytical methodologies of accounting and their application to factual situations. Asset valuation and income determination; implications for internal and external uses of accounting information in business decision making. May be repeated for maximum 6 hours of credit. Prerequisite: Consent of department chair

ATG 601 - Financial Accounting Theory (3 hours)
Gen. Ed.
Application of the current authoritative accounting pronouncements to a variety of accounting situations. Conceptual development of analytical tools. Current authoritative and alternative measurement theories. Prerequisite: ATG 302 and Advanced Accounting.

ATG 603 - Planning, Decision Making and Performance Measurement (2 hours)
Gen. Ed.
Introduces the learner to critical Financial and Managerial Accounting tools, techniques and concepts. Financial Accounting is the language of business and learners will be taught how to read and understand financial statements and reports commonly used to report the results of operation for a medical business environment. Managerial Accounting involves the planning, operating and control tools to manage a medical business environment. Learners will be introduced to a number of essential concepts to improve these aspects of business decision making. As well, learners will be taught short- and long-term budgeting concepts to improve their planning capabilities and skills.

ATG 604 - Controllership (3 hours)
Gen. Ed.
Case studies of management accounting control systems and strategic cost analysis. Use of relevant costs for decision-making, planning, and evaluation of performance. Development of analytic tools drawn from cost accounting, managerial accounting, mathematics, and behavioral science. Prerequisite: Foster College of Business Graduate Student or Consent of Associate Dean

ATG 605 - Cooperative Education/Internship in Accounting (1-3 hours)
Gen. Ed.
Cooperative education or internship assignment. Credit applies to Department of Accounting MSA electives. Pass/Fail. Repeatable to a combined total of three credit hours. Internships registered for ATG 605 credit may not also be registered for BUS 301 credit. Prerequisite: Foster College of Business Graduate Student or consent of the MSA Academic Director.

ATG 614 - Advanced Cost Management (3 hours)
Gen. Ed.
Specialized topics in strategic cost management. Emphasis on the role of accounting information in strategy development and implementation. Includes topics such as value chain analysis, target costing, activity-based management, theory of constraints, environmental costing, and strategic performance evaluation. Prerequisite: ATG 314

ATG 657 - Advanced Auditing (3 hours)
Gen. Ed.
Problems affecting the auditing profession. Evaluation of alternative solutions and their implications. Prerequisite: ATG 457.

ATG 658 - Topics in Accounting (3 hours)
Gen. Ed.
Topics of special interest, which may vary each time the course is offered. Topic stated in current Schedule of Classes.

ATG 660 - Readings in Accounting (1-3 hours)
Gen. Ed.
Individual readings for qualified students, under the guidance of a member of the faculty. Repeatable to a maximum of 3 credit hours. Prerequisite: consent of instructor and director of graduate programs.

ATG 677 - Federal Taxes II (3 hours)
Gen. Ed.
Tax aspects of formation, distributions, and liquidations of partnerships and corporations. Gift taxes and estate taxes. Prerequisite: ATG 477

ATG 690 - Applied Professional Accounting Research (3 hours)
Gen. Ed.
Research methods to identify accounting, auditing, and reporting issues; collect evidence from accounting/auditing literature; identify alternatives; develop recommendations; and communicate oral and written results. Prerequisite: 18 hours of graduate credit, including nine semester hours from ATG 601, 657, and 677.

ATG 698 - Accounting Comprehensive Assessment (0 hours)
Gen. Ed.
Preparation for and completion of the comprehensive assessment required for the Master of Science in Accounting. Pass/Fail. Prerequisite: 18 hours of graduate credit, including twelve semester hours from ATG 601, 614, 657, and 677.

ECO 100 - Introduction to Economics (3 hours)
Gen. Ed. SF
Core Curr. SB
Nature, scope, and methods of economics; current economic institutions, problems, and policies. Students who have already completed ECO 221 and/or 222 will not receive credit for this course. Prerequisite: Not open to College of Business majors.

ECO 101 - Economics and Contemporary Issues (1 hour)
Gen. Ed.
Application of economic method to analysis of contemporary issues. Emphasizes student participation in applications of economic principles to analysis of contemporary problems and policies. Prerequisite: concurrent enrollment in ECO 100.

ECO 199 - Foundational Topics in Economics (3 hours)
Gen. Ed.
Foundational topics of interest which may vary each time course is offered. Topic stated in current Schedule of Classes.

ECO 200 - Economics Colloquium for Sophomores (1-3 hours)
Gen. Ed.
Student-faculty discussion of foundational books, articles and topics in economics.

ECO 215 - Introduction to Risk Management and Insurance (3 hours)
Gen. Ed.
This course covers four broad categories: Foundations of insurance and risk, the private insurance industry, managing individual life and health risk with insurance and managing personal property and liability risk with insurance.

ECO 221 - Principles of Microeconomics (3 hours)
Gen. Ed. SF
Core Curr. SB
An introduction to theoretical and applied analyses of microeconomics, including supply and demand analysis, elasticities, firm costs and profit maximization, market structures, wage determination, and market failures such as externalities, public goods, and monopoly power. Prerequisite: Not open to students with ECO 100.

ECO 222 - Principles of Macroeconomics (3 hours)
Gen. Ed. SF
Core Curr. SB
An introduction to theoretical and applied analyses of macroeconomics, including determinants of overall economic activity and growth, market analysis, national income accounting, employment, inflation, monetary and fiscal policies, and international economics.

ECO 240 - Environmental Economics and Sustainability (3 hours)
Gen. Ed.
This course combines the economic analysis of the environment with the economics of sustainability. Environmental and sustainability economics considers the efficient and equitable use of society's scarce resources. Cannot receive credit for both ECO 240 and 340. Prerequisite:

ECO 300 - Economics Colloquium for Juniors (1 hour)
Gen. Ed.
Student-faculty discussion of books and articles concerning significant economic ideas and issues not examined in depth in other courses. Prerequisite: Economics major, junior standing.

ECO 301 - Money and Banking (3 hours)
Gen. Ed.
Real and financial sectors of the economy. Emphasis on structure and process of financial intermediation and related policy issues. Prerequisite: ECO 100 or 221; ECO 222; junior/senior standing.

ECO 305 - Public Expenditure and Finance (3 hours)
Gen. Ed.
Economic role of government in the U.S. economy. Determination of the size and economic functions of government, federal expenditure decisions and budgeting, equity and efficiency of various types of taxes, and selected problems in state and local finance. Prerequisite: ECO 100 or ECO 221; ECO 222; junior/senior standing.

ECO 310 - Labor Economics (3 hours)
Gen. Ed.
This course is an overview of labor economic theory and its practical applications. The course will concentrate on labor supply and labor demand and how economic conditions affect labor markets and individual labor supply and demand decisions. Topics of interest include: human capital, firm compensation policies, labor market discrimination, labor unions and unemployment. Prerequisite: ECO 100 or ECO 221; ECO 222; junior/senior standing.

ECO 319 - Introduction to Econometrics (3 hours)
Gen. Ed.
Introduction to advanced regression analysis. Topics include ordinary least squares, generalized least squares, nonlinear regression, dummy variables, autocorrelation, heteroskedasticity, and serial correlation. Computer software used extensively. Prerequisite: ECO 100 or 221; ECO 222; QM 263 or equivalent; junior/senior standing.

ECO 325 - Urban Economics (3 hours)
Gen. Ed.
Origins, economic structure, and functions of urban centers; selected economic problems and policies. Prerequisite: ECO 100 or ECO 221; ECO 222; junior/senior standing.

ECO 332 - Intermediate Microeconomics (3 hours)
Gen. Ed.
Optimizing behavior and market processes. Emphasizes proficiency in numerous microeconomic tools of analysis. Encourages thought about these tools and the real world they are designed to illuminate. Prerequisite: ECO 100 or 221; ECO 222; MTH 114 or higher; junior standing or 42 credit hours and declared economics first major.

ECO 333 - Intermediate Macroeconomic Theory (3 hours)
Gen. Ed.
Integrated approach to the theory of income determination; contemporary growth models; explanations of cyclical fluctuations. Prerequisite: ECO 100 or 221; ECO 222; junior standing or 42 credit hours and declared economics first major.

ECO 335 - Managerial Economics (3 hours)
Gen. Ed.
Applying economic theory to the tools of operations research and business analysis: demand, cost, profit, and pricing. Decision theory of the firm. Prerequisite: ECO 100 or 221; QM 262 or equivalent; junior/senior standing.

ECO 340 - Environmental Economics (3 hours)
Gen. Ed.
The theory of externalities and market failure will provide the basis for applying microeconomic concepts to the study of environmental improvement. The past and present state of environmental well-being with respect to air, water, and waste management will be summarized. Cannot receive credit for both ECO 240 and 340. Prerequisite: ECO 100 or 221; ECO 222; junior standing.

ECO 352 - Industrial Organization (3 hours)
Gen. Ed.
Structure, conduct, and performance of business enterprise in the U.S.; possible and actual role of government as a regulator of business enterprise, historically and philosophically. Prerequisite: ECO 100 or ECO 221; ECO 222; junior/senior standing.

ECO 355 - Supply Chain Economics (3 hours)
Gen. Ed.
Focuses on understanding the economics of supply chains. Over the past 100 years, the structure of economic organization and competition has shifted from individual firms to extended enterprises. These enterprises comprise the entire supply chain, extending from raw materials, through manufacturing, to distribution through channels to customers throughout the U.S. and the world. This change in economic organization has resulted from economic forces and has significant implications for the U.S. and global economies. Prerequisite: ECO 100 or ECO 221; ECO 222; junior/senior standing

ECO 360 - The Economics of Healthcare (3 hours)
Gen. Ed.
Health economics applies the tools of economics to issues of the organization, delivery, and financing of healthcare. Prerequisite: Junior/senior standing

ECO 362 - Economics and Law (3 hours)
Gen. Ed.
Tort, property, contract, civil, and criminal law from the perspective of economics. Overview of microeconomic theory applied to legal problems to attain optimum welfare for the individual or community affected by issues before the law. Prerequisite: ECO 100 or 221; junior/senior standing.

ECO 370 - Game Theory (3 hours)
Gen. Ed.
Game theoretic techniques for modeling strategic interaction. Develop tools to analyze markets, bargaining and negotiation, reputation, and decision making with limited information. Prerequisite: ECO 100 or 221; ECO 222; junior/senior standing.

ECO 375 - Behavioral and Experimental Economics (3 hours)
Gen. Ed.
Behavioral economics describes how individual people make economic decisions, both for themselves and in interactions with other people. Experimental economics is a primary tool in the study of behavioral economics, running controlled experiments to observe individual behavior. This course will broadly survey ways in which individuals make decisions. In many different fields, we will study how neoclassical economics predicts human behavior, and how observed behavior differs from those predictions. We will also discuss research in behavioral economics, including designing and implementing experiments. Prerequisite: ECO 100 or 221; junior/senior standing

ECO 391 - International Trade (3 hours)
Gen. Ed.
Core Curr. GP GS
Welfare implications of international trade; balance of payments; equilibrium and disequilibrium; external and domestic policy effects on the balance of payments and welfare; international trade and financial cooperation among nations. Cross listed as IB 391. Prerequisite: ECO 100 or 221; ECO 222; junior/senior standing.

ECO 399 - Special Topics in Economics (3 hours)
Gen. Ed.
Topics of special interest which may vary each time course is offered. Topic stated in current Schedule of Classes. May be repeated under different topics. Prerequisite: junior/senior standing.

ECO 400 - Economics Colloquium for Seniors (1 hour)
Gen. Ed.
Continuation of Economics 300, with more difficult and challenging readings. Prerequisite: economics major; senior standing.

ECO 418 - Mathematical Economics (3 hours)
Gen. Ed.
Application of mathematics to selected topics of economic theory. Prerequisite: ECO 100 or 221; ECO 222; MTH 115 or higher; junior/senior standing.

ECO 434 - Readings in Economics (1-6 hours)
Gen. Ed.
Individual readings for qualified students under the guidance of a member of the economics staff. Prerequisite: Approval of the department chair; junior/senior standing.

ECO 498 - Senior Seminar in Economics, Part I (1 hour)
Gen. Ed.
Core Curr. WI,EL
Student begins to explore an area of economics in which he or she has a particular interest and plans to write a senior thesis. Required for all economics majors. Pass/Fail. Prerequisite: Economics major and senior standing (junior standing with consent of instructor).

ECO 499 - Senior Seminar in Economics, Part II (3 hours)
Gen. Ed.
Core Curr. EL
Capstone project where each student completes a senior research thesis under the guidance of an economics faculty member. Student explores an area of economics in which he or she has a particular interest. Prerequisite: ECO 498; senior standing (junior standing with consent of instructor).

ECO 506 - Elements of Microeconomics (2 hours)
Gen. Ed.
Review of demand, supply, product markets, factor markets, perfect competition, monopoly, and other market structures, using algebra. Cannot be used to satisfy MBA elective or concentration requirements. Prerequisite: Consent of director of graduate programs.

ECO 510 - Global Markets and Sustainability (3 hours)
Gen. Ed.
Examination of global macroeconomics and its application to the modern business environment, the business cycle and economic policies, major linkages between economies, domestic and international economic indicators, institutions and cultural aspects of business, sustainable development. Prerequisite: Foster College of Business Graduate Student or Consent of Associate Dean.

ECO 603 - Economic Markets: Competition and Monopoly (1 hour)
Gen. Ed.
Introduces the learner to the basic workings of the economic market. Included are concepts addressing consumer and producer motivations in the market; surpluses and shortages; and third-party intervention into markets. Also the importance of competitive markets will be emphasized with a discussion of a lack of competition such as monopoly and the consequences for society. Prerequisite: Graduate standing

ECO 605 - Health Care Economics & Finance (3 hours)
Gen. Ed.
Examines the economic and financial aspects of the health care system. Organizational and institutional structures through which an economy makes choices regarding the production, consumption, and distribution of health care services. Fundamental processes for the management of liquidity, major capital investments, debt, and funding. Examines both for-profit and not-for-profit health care organizations. Prerequisite: Graduate standing.

ECO 606 - Microeconomics for Managers (3 hours)
Gen. Ed.
Analysis of domestic and international markets, resource allocation, applied strategic thinking and competitive analysis, market structure, impacts on business decision making and on society, ethical issues, role of government regulation in business, pricing strategies, and quantitative decision making tools. Prerequisite: Foster College of Business Graduate Student or Consent of Associate Dean.

ECO 660 - Readings in Economics (1-3 hours)
Gen. Ed.
Individual readings for qualified students, under the guidance of a member of the faculty. Repeatable to a maximum of 3 credit hours. Prerequisite: consent of instructor and director of graduate programs.

M L 300 - Environments of Organizations (3 hours)
Gen. Ed.
Prepares students to be productive managers by increasing their understanding of the organization context. Provides an overview of the environments in which firms operate. Gives students a fundamental understanding of the various industries in which firms function and the key issues within those environments that affect the practice of management (including adapting to global environments, sustainability, and ethics) providing students with the conceptual frameworks and tools that will enable them to analyze and understand the managerial context. Students discuss and perform analysis and assessment of the environments of organizations. Prerequisite: Junior Standing.

M L 315 - Risk and Insurance (3 hours)
Gen. Ed.
Insurance aspects of risk. Nature of risk assessment and control and financing activities in organizations. Firm risk policy issues. Cross-listed as ASB 315. Prerequisite: Junior standing.

M L 350 - Managing for Results in Organizations (3 hours)
Gen. Ed.
Management functions, including planning, organizing, staffing/human resource management, leading/interpersonal influence and controlling in both domestic and international spheres. Emphasis on professionalism and team dynamics including diversity, problem solving, decision making, conflict management, and communication. Prerequisite: Junior standing or 42 credit hours and Foster College of Business major or consent of department chair.

M L 353 - Operations Management in Organizations (3 hours)
Gen. Ed.
Survey of issues and methods related to designing, implementing, and controlling the production and delivery of goods and services. Topics include waiting line management, forecasting, project management, JIT and lean operations, supply chain management, Six Sigma quality management, and strategic importance of operations management. Prerequisite: Q M 262; M L 350

M L 354 - Maximizing Effectiveness in Organizations (3 hours)
Gen. Ed.
Organizational effectiveness theories and techniques. Analysis and data gathering tools including employee survey research, process mapping, organizational culture assessment, and systems thinking. Action planning and implementation topics including organizational adaptability, leadership coaching, and organizational change management. Introduction to consultative skills. Prerequisite: M L 350, PSY 101

M L 356 - Human Capital in Organizations (3 hours)
Gen. Ed.
A survey course considering the strategic management of firm's human capital in the context of the human resource management function. Covers the legal, strategic, and regulatory facets of human resource management along with the topics of staffing, training, compensation management, and labor relations. Experiential exercises, case studies, and class presentations will be used to illustrate the effective and efficient management of a firm's human capital through human resource management. Prerequisite: M L 350

M L 357 - Leading Organizations (3 hours)
Gen. Ed.
Theory and practice of organizational leadership skills. Exposure to major leadership theories and advanced interpersonal techniques. Transformational Leadership, Servant Leadership, Authentic Leadership, building self-awareness, motivating and empowering followers, and communicating with influence. Applied projects and in-class experiences. Prerequisite: M L 350; junior/senior standing

M L 358 - Managerial Decision Making (3 hours)
Gen. Ed.
Descriptive and prescriptive approaches; formal and informal methods. Emphasis on subjective judgments and choices. Prerequisite: Junior standing.

M L 394 - Supply Chain Tools and Techniques (3 hours)
Gen. Ed.
Prepares students for work as supply chain professionals by giving them familiarity with the dominant terminology, tools, and approaches used in supply chain management. Cross-listed with MTG 394. Prerequisite: MTG 315, M L 353

M L 406 - International Management (3 hours)
Gen. Ed.
Managers increasingly have to interact, negotiate and compromise with people from contrasting cultures. The potential for management frustration, costly misunderstandings and even business failures increases significantly when dealing with people whose values, beliefs, customs and first language are different. However, when understood and successfully managed, differences in culture can lead to innovative business practices and sustainable sources of competitive advantage. Prerequisite:

M L 415 - Diversity in the Workplace (3 hours)
Gen. Ed.
As managers, as members of the workforce, and as human beings, all of us are being called to invest in diversity in ways that enable us to overcome its challenges and reap its benefits. In this introductory course, we will consider how understanding cultural differences and managing diversity is essential to healthy and profitable workplaces. We will explore diversity definitions and perspectives, laws, organizational structures, and management activities as they relate to characteristics such as gender, race, age, religion, sexual orientation, and disability. Students will also examine their own identities and perspectives through class discussion, readings, and exercises. Prerequisite: Junior/Senior Standing

M L 420 - Performance Management (3 hours)
Gen. Ed.
This course focuses on performance management in organizations with the goal that students will achieve a comprehensive understanding of organizational activities that are directly and peripherally related to performance management. Students will examine performance management activities from the perspectives of both a manager and an employee. Key performance management activities covered include defining performance, measuring performance, providing performance feedback, conducting a formal performance review meeting, and developing employees. Prerequisite: M L 350; junior/senior standing

M L 450 - Competitive Strategy (3 hours)
Gen. Ed.
Concepts, principles, and techniques of developing strategy in competitive markets. Case studies for analysis of firms' strategic maneuvering. Simulation exercises on strategic decision making in competitive market structures. Prerequisite: M L 350; FIN 322; MTG 315

M L 452 - Strategic Management in Organizations (2 hours)
Gen. Ed.
Core Curr. MI
Integrative capstone includes the strategic-planning process, environmental analysis, developing strategy, strategic decision making, and strategy execution. Concurrent enrollment with BUS 400 required. Prerequisite: FIN 322; M L 350; MTG 315; senior standing. Corequisite: BUS 400

M L 456 - Compensation Management (3 hours)
Gen. Ed.
Advanced course considering the strategic management of a firm's human capital through the human resource management function of compensation management. Compensation management topics of internal alignment, external competitiveness, pay for performance, benefits management, and pay system administration will be considered. Includes an integrative simulation exercise to illustrate the effective and efficient management of a firm's human capital through compensation management. Prerequisite: M L 356

M L 457 - Advanced Human Capital Management (3 hours)
Gen. Ed.
Advanced consideration of the management of firm's human capital in the context of activities associated with the human resources function. The course will emphasize the strategic, theoretical, technical, and legal aspects of staffing, training, and compensation management. Experiential exercises, case studies, and class presentations will be used to develop an advanced understanding of the use of human resource management to effectively and efficiently manage a firm's human capital. Prerequisite: M L 356

M L 459 - Topics in Management (3 hours)
Gen. Ed.
Topics of special interest which may vary each time course is offered. Topic and prerequisite stated in current Schedule of Classes. May be repeated under different topics for a maximum of six hours credit.

M L 497 - Research in Organizations (1-3 hours)
Gen. Ed.
Participation in academic research by academically qualified students under the guidance of a faculty member, with the approval of the chair of the Department of Management and Leadership. Prerequisite: Junior/Senior standing. Management and Leadership majors only.

M L 498 - Independent Studies (1-3 hours)
Gen. Ed.
Studies undertaken by academically qualified students under the guidance of a faculty member, with the approval of the chair of the Department of Management and Leadership. Management and Leadership majors only. Prerequisite: Junior/senior standing

M L 499 - Independent Studies (1-3 hours)
Gen. Ed.
Studies undertaken by academically qualified students under the guidance of a faculty member, with the approval of the chair of the Department of Business Management and Administration. Management and Leadership majors only. Prerequisite: Junior/senior standing.

M L 515 - Diversity in the Workplace (3 hours)
Gen. Ed.
As managers, as members of the workforce, and as human beings, all of us are being called to invest in diversity in ways that enable us to overcome its challenges and reap its benefits. In this introductory course, we will consider how understanding cultural differences and managing diversity is essential to healthy and profitable workplaces. We will explore diversity definitions and perspectives, laws, organizational structures, and management activities as they relate to characteristics such as gender, race, age, religion, sexual orientation, and disability. Students will also examine their own identities and perspectives through class discussion, readings, and exercises. Not open to students who have taken ML 415. Prerequisite: Graduate student in the Foster College of Business or approval of Associate Dean. Not open to students with credit in ML 415.

M L 520 - Management Theory (3 hours)
Gen. Ed.
Planning, organizing, directing, coordinating, and controlling operations through managerial decision making. Emerging issues and trends; integration of principles and concepts with contemporary concerns. Prerequisite: Foster College of Business Graduate Student or Consent of Associate Dean.

M L 553 - Operations Management (2 hours)
Gen. Ed.
Survey of issues and decision-making techniques related to the operations of an organization. Quality management, project management, inventory management, waiting line analysis, production scheduling, job design, and facility layout. Cannot be used to satisfy MBA elective or concentration requirements. Prerequisite: Consent of graduate program director.

M L 602 - Organizational Behavior (3 hours)
Gen. Ed.
Modeling financial processes, cash flows, security prices, etc., for decision making. Econometric, distribution-based, Markov and Stochastic Process concepts are employed. Treats risk/uncertainty identification, measurement and management. Prerequisite: Enrollment in a graduate program of study in business

M L 608 - Open Book Management (3 hours)
Gen. Ed.
Effective management practice under conditions of timely communication of frequently updated operational and financial data for problem solving by organization members. Emphasis on effective coordination of organization members'\x1a tasks with shared goals and shared knowledge of how activities relate to these goals. Course considers Open Book Management implications for job descriptions, performance measurement, selection and training, supervision, handling conflict, relationships with suppliers, innovation, and learning from failure.

M L 615 - Applied Leadership (3 hours)
Gen. Ed.
Foundations of interpersonal behavior emphasizing the development and application of interpersonal skills critical for leadership success. Increase self-awareness and self-understanding through reflection, discussion, skill building, assessment instrument results and coaching. Prerequisite:

M L 628 - Business Policy and Strategy Formulation (3 hours)
Gen. Ed.
Strategies in response to conditions such as competition and future development. Must be taken in last semester of program.

M L 630 - Management in Healthcare Organizations (3 hours)
Gen. Ed.
Interdisciplinary approach to understanding management in healthcare organizations. Emphasis on the complex roles of healthcare workers and the behavioral processes of leadership, communication, motivation, group dynamics, conflict, change, organizational development. The class also considers diversity, social responsibility, and ethics. Prerequisite: Graduate standing; As specified in the Schedule of Classes

M L 653 - Operations Management (3 hours)
Gen. Ed.
Foundational knowledge and deeper understanding of the operations function. A broad managerial perspective emphasizes the strategic impact of the operations decisions and the interfaces between operations and the other functional areas of the organization. Operation functions in both service and manufacturing contexts will be examined, as well as investigating how operations provides sustainable competitive advantage along the dimensions of cost, quality, delivery, flexibility, and innovation. Prerequisite: Foster College of Business Graduate Student or Consent of Associate Dean

M L 655 - Organizational Change (1 hour)
Gen. Ed.
The need for change and building a readiness for organizational change. Models for implementing change that build employee support and commitment. Practical approaches and unique health care related situations of seminar participants are discussed.

M L 657 - Executive Development (3 hours)
Gen. Ed.
Theory and research of development stages of executive careers. The impact of the organization on the executive personality; forces influencing the development of executive skills and abilities; studies of antecedents of executive role performance; and the role of training programs in executive development.

M L 658 - Topics in Business Administration (3 hours)
Gen. Ed.
Topics of special interest, which may vary each time the course is offered. Repeatable to a maximum of 6 credit hours. Topic stated in current Schedule of Classes.

M L 659 - Topics in Management (3 hours)
Gen. Ed.
Management-related topics presented in modules or seminars. Topics may vary each time the course is offered. Topic stated in current Schedule of Classes. Repeatable to a maximum of 6 credit hours.

M L 660 - Readings in Management & Leadership (1-3 hours)
Gen. Ed.
Individual readings for qualified students, under the guidance of a member of the faculty. Repeatable to a maximum of 3 credit hours. Prerequisite: advancement to candidacy; consent of instructor and director of graduate programs.