Graduate Programs and Courses
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GRADUATE PROGRAMS AND COURSES Graduate Programs and Courses All graduate degree programs and certificate programs sional accounting, corporate accounting and finance, man- are organized alphabetically by the name of the major or agement consulting, and information systems. This program certificate with only a few exceptions; for example, French, is also designed to meet the 150-hour requirement for earn- German, and Spanish are found under “Languages and Lit- ing the CPA certification. eratures,” page 253. The faculty participate in offering the program leading to the Master of Business Administration (see “Master of Business Administration,” page 138) and Ph.D. in Business Administration (see “Doctor of Philosophy,” page 139). Accountancy MASTER OF ACCOUNTANCY AND INFORMATION Certificate Program SYSTEMS Admission. Applicants must submit scores from the Gradu- ate Management Admissions Test (GMAT) exam. All appli- ASU West offers a postbaccalaureate certificate in cants are also required to submit the supplemental applica- Accountancy. For information, see the ASU West Catalog, tion materials required by the school. International appli- call 602/543-4567, or access www.west.asu.edu on the Web. cants whose native language is not English must submit scores from the Test of English as a Foreign Language (TOEFL) and Test of Spoken English (TSE) exams. Prefer- ence in admission is given to those with degrees in account- Accountancy and ing and business, although other exceptional candidates are considered. Complete application instructions may be Information Systems obtained from the school’s Web site at wpcarey.asu.edu/acc. Master’s Program Prerequisites. Applicants must complete program prerequi- wpcarey.asu.edu/acc sites. Refer to the School of Accountancy Web site for a cur- rent listing of required course prerequisites for the program. 480/965-3631 BA 223 Program of Study. The Master of Accountancy and Infor- mation Systems program consists of a minimum of 30 semester hours and is continually updated. In this program students acquire core knowledge and a set of professional James R. Boatsman, Director skills from course work drawn from financial and manage- Professors: J.R. Boatsman, Christian, Goul, Gupta, rial accounting, auditing, taxation, and information systems. Johnson, Kaplan, Pany, Pei, Reckers, Roy, St. Louis, Schultz, These core courses, recommended by the AICPA as “a fun- Steinbart, Vinze damental part of any graduate-level accounting curriculum,” build on a base level of such knowledge and skills that stu- Associate Professors: David, Golen, Hwang, Iyer, Keim, dents presumed to have acquired from an undergraduate Kulkarni, O’Leary, Regier, Whitecotton degree. Additionally, students select a sequence of courses that allow a greater focus in either information systems or Assistant Professors: Chen, Comprix, Dowling, Lee, traditional accounting. Completion of the program should O’Donnell, Petersen, Ravindran, Robinson, Roussinov, result in students possessing an expanded understanding of Rowe, Santanam, Shao, Weiss the strategic role of accounting in business organizations Senior Lecturers: Geiger, Goldman, Hayes, Maccracken, and society, professional responsibilities, and the ethical Shrednick standards of the accounting profession. Access the school’s Web site for a current program of Lecturer: J.L. Boatsman study. Course Load. Students are limited to 12 hours per trimes- ter. The faculty in the School of Accountancy, W. P. Carey School of Business, offer specialized professional programs Foreign Language Requirements. None. leading to the Master of Accountancy and Information Sys- Thesis Requirements. None. tems (M.A.I.S.) and Master of Taxation (see “Taxation,” page 337) degrees. The objective of the M.A.I.S. program is Final Examination. A final comprehensive, written exami- to provide specialized preparation for careers in profes- nation is required of all candidates. 99 GRADUATE PROGRAMS AND COURSES RESEARCH ACTIVITY M.S. in Information Management degree program student or M.A.I.S. degree program student. For current information about research activity, access the ACC 585 Performance Measurement of Emerging Business Mod- School of Accountancy Web site at wpcarey.asu.edu/acc. els. (1–4) once a year Applies quantitative techniques to accounting problems. Prerequisite: ACCOUNTANCY (ACC) ACC 503 or M.S. in Information Management degree program student ACC 502 Financial Accounting. (2–4) or M.A.I.S. degree program student. once a year ACC 586 Shareholder Value Creation and Financial Statement Financial accounting concepts and procedures for external reporting. Analysis. (1–4) Prerequisite: M.B.A. degree program student. once a year ACC 503 Managerial Accounting. (2–4) Develops skills necessary to exploit financial reporting information in a once a year business environment and appreciation of reporting issues faced by Managerial accounting concepts and procedures for internal report- management. ing. Prerequisite: M.B.A. degree program student. ACC 587 Business Process Integrity Controls. (1–4) ACC 511 Taxes and Business Strategy. (1–4) once a year once a year Design and evaluation of computer-based accounting information sys- Economic implications of selected management decisions involving tem. Development of computer-based business models for planning application of federal income tax laws. Recognition of tax hazards and and control. Prerequisite: M.A.I.S. degree program student. tax savings. Prerequisite: ACC 502 (or its equivalent). ACC 591 Seminar on Selected ACC Topics. (1–12) ACC 515 Professional Practice Seminar. (1–4) once a year selected semesters Topics may include the following: History, structure, environment, regulation, and emerging issues of the • Computer Security. (3) accounting profession. • Data Warehouse and Data Mining. (3) ACC 521 Tax Research. (1–4) • Electronic Commerce. (3) once a year • Enterprise Modeling. (3) Tax research source materials and techniques. Application to busi- Omnibus Courses. For an explanation of courses offered but not ness and investment decisions. Prerequisite: ACC 430. specifically listed in this catalog, see “Omnibus Courses,” page 50. ACC 533 Application Solutions in the Connected Economy. (1–4) once a year Analyzes software solutions and evaluation methods. Emphasizes current topics such as enterprise modeling, ERP software, and inter- organizational solutions. Prerequisite: M.S. in Information Manage- Aerospace Engineering ment degree program student or M.A.I.S. degree program student. ACC 541 Strategic Innovations in Information and Cost Manage- Master’s and Doctoral Programs ment. (1–4) once a year www.eas.asu.edu/~mae Strategic cost management emphasizing contemporary topics, includ- ing activity-based costing and strategic uses of information technology 480/965-3291 systems. Cooperative learning, lecture. Prerequisite: ACC 503 or M.S. ECG 346 in Information Management degree program student or M.A.I.S. degree program student. ACC 567 Financial Models in Accounting Systems. (1–4) selected semesters Robert E. Peck, Chair Development and application of financial models by accountants. Analysis of decision support systems as financial modeling environ- Professors: Chattopadhyay, Liu, Mignolet, Peck, Reed, ments. Prerequisite: ACC 330. Saric, Wie ACC 571 Taxation of Corporations and Shareholders. (1–4) once a year Associate Professors: Lee, Wells Tax aspects of the formation, operation, reorganization, and liquida- tion of corporations and the impact on shareholders. Pre- or corequi- Assistant Professor: Mikellides site: ACC 521. ACC 573 Taxation of Pass-Through Entities. (1–4) once a year Tax aspects of the definition, formation, operation, liquidation, and ter- mination of a partnership. Emphasizes tax planning. Pre- or corequi- The faculty in the Department of Mechanical and Aero- site: ACC 521. space Engineering offer graduate programs leading to the ACC 575 Family Tax Planning and Wealth Transfer Taxation. (1–4) M.S., M.S.E., and Ph.D. degrees in Aerospace Engineering. once a year A number of areas of study may be pursued, including aero- Tax treatment of wealth transfers at death and during lifetime, with dynamics, design, dynamics and control, propulsion, space emphasis on tax planning. Pre- or corequisite: ACC 521. systems, and structures. The faculty also offer graduate ACC 577 Taxation of Real Estate Transactions. (3) selected semesters degree programs in Mechanical Engineering. All of the Income tax aspects of acquisition, operation, and disposal of real department’s graduate programs stress a sound foundation estate; syndications; installment sales; exchanges; dealer-investor leading to a specialized area of study. issues; alternative financing; and planning. Prerequisite: ACC 521 or The application deadline for admission in the fall semes- instructor approval. ter is December 1. Applications received after that date and ACC 582 Information Security of Interorganizational Systems. (1–4) before July 1 are considered for admission in the spring selected semesters semester. Function and responsibility of the information security officer. Advanced topics in security methods and technology. Prerequisite: Graduate Record Examination. All applicants are required to take the Graduate Record Examination; the 100 AFRICAN AND AFRICAN DIASPORA STUDIES subject test in Engineering is highly recommended but not speed aerodynamics; hydrodynamic stability; multidisci- required. plinary optimization; satellite design; smart structures; structural dynamics and vibrations; and