May 26, 2024  
2018-2019 Graduate Catalog, Volume 1 
    
2018-2019 Graduate Catalog, Volume 1 [ARCHIVED CATALOG]

Courses


Course descriptions include the course number, course title, and important text. Many courses will also include attribute codes (ATTR:). An attribute is a code used to indicate a special requirement that the course will meet (i.e., requirements for a major, a minor, for core, etc.) and will be important for monitoring a student’s progress toward his or her degree. A list of the attribute codes and descriptions follows:

Note that all course offerings are not scheduled every semester.

 

Accounting

  
  • ACCT - 550. Accounting for Decision Makers


    3 credit(s)
    This course focuses on financial statement analysis and the use of accounting information by organizational decision makers. Decision makers must understand cost concepts and how they relate to a variety of operational demands. This understanding leads to the ability to analyze profitability and cash flow, as well as interpret the information supplied by various performance measurement systems. Current concerns of decision makers such as operating in a global environment, sustainability, workforce empowerment, and the impact of analytics and visualization will be discussed. Topics may change as business issues evolve. 

     

  
  • ACCT - 590. Selected Topics in Accounting


    3 credit(s)
    This is an elective Accounting Topics course in the MBA program. This course involves the application of expertise in accounting, auditing and finance, coupled with the knowledge of investigative techniques and communication skills. The Forensic Accountant must be well versed in fraud schemes, rules of evidence and the valuation of assets and liabilities. Forensic Accountants combine their knowledge and skills in litigation support and investigative accounting settings. This course may be taken more than once with different content.

    Permission: Permission of Instructor required.
    Attribute: GEL

Business

  
  • BUDV - 582. Graduate Internship


    1 - 3 credit(s)
    Field work experience to explore career opportunities. Students work 120 hours per semester. Students will be graded on a standard grading scale. Students will be required to maintain a field experience journal and complete a final report or project.

    Attribute: GEL, NOEX
  
  • BUDV - 583. Graduate Internship


    1 - 3 credit(s)
    Field work experience to explore career opportunities. Students work 120 hours per semester. Students will be graded on a standard grading scale. Students will be required to maintain a field experience journal and complete a final report or project.

    Attribute: GEL, NOEX
  
  • BUDV - 599. Graduate Independent Study in Business


    1 - 3 credit(s)
    This course provides an opportunity for students to pursue independent study at a graduate level directed by a participating faculty member. A qualified student, with the consent of the program director, Dean of the School of Business, and a participating faculty member, may pursue further research and study on a particular topic in Business. The number of credits to be awarded (1 to 3) will be submitted to the Dean of the School of Business for approval. The student will meet with the participating faculty member for periodic discussion and will submit satisfactory written reports and assignments to the participating faculty member. The student will be expected to comply with all School of Business guidelines concerning such projects. Independent study may be taken twice for credit.

    Prerequisite(s): MGMT 515  and GBUS 515 .
    Permission: Permission of Instructor required.
    Attribute: GEL
  
  • BUDV - 650. MBA Capstone


    3 credit(s)
    This capstone course gives students the opportunity to assimilate, integrate, and apply the knowledge and skills learned in the MBA core curriculum. Students will complete either a consulting or an applied research project that reflects the application, synthesis and evaluation of the concepts and issues studied throughout the MBA program. This multidisciplinary courses emphasizes strategic decision making in an uncertain environment; economic, social, and environmental sustainability; leadership and communication; and the importance of personal and organizational adaptation to change. The course emphasizes the integration of various business perspectives and experiential collaboration.

    Permission: Permission of Program Director required.
    Attribute: GEL, NOEX

Graduate Accounting

  
  • GBUS - 502. Business and Accounting Ethics


    3 credit(s)
    The course will involve a critical evaluation of the ethical implications for business and audit decisions.  Individual as well as organizational consequences will be explored by examining a variety of cases and real-life situations.

    Attribute: BUS, GEL
  
  • GBUS - 515. Business Intelligence and Information Systems


    3 credit(s)
    This course provides an overview of current information systems and data management concepts from an analytics perspective. Students will be equipped with the skills needed for data querying for analytics, database management and reporting. Issues associated with managing large, unwieldy and poorly structured data sets will be discussed. Topics are expected to change as new issues, technologies emerge.

    Attribute: GEL
  
  • GBUS - 520. Financial Operations


    3 credit(s)
    The Financial Management course examines how firms create value, manage risk and measure performance. Students will learn how to evaluate financial information and make value-creating decisions and determine how environmental, social and governance (ESG) factors impact firm value. Topics include financial analysis and planning, risk-return relationships, cash flow, and working capital management as well as investment priorities, capital structure, valuation techniques, and capital budgeting applications. Equivalent to FINC 550 . 

  
  • GBUS - 540. Quantitative Methods for Data Driven Decision Making


    3 credit(s)
    This course is a study of quantitative methods and tools for accountants.  Topics will include the following: sampling theory and techniques for auditing, probability theory, regression analysis including multivariate regression, linear programming and Excel as an advanced problem solving tool.

  
  • GBUS - 550. Quantitative Methods for Data-Driven Decision Making


    3 credit(s)
    This course is a study of quantitative methods and tools for graduate business students. Topics will include the following: Descriptive and graphical data analysis, applied probability, statistical inference, sampling and regression analysis. Other advanced statistical techniques may be included in consonance with current practice. Appropriate technology will be used in helping students to analyze statistics and make appropriate decisions based on data.

    Attribute: GEL
  
  • GBUS - 610. Data Visualization and Predictive Analytics


    3 credit(s)
    This is an applied course on current technologies used for predictive analytics with an emphasis on applications in business. The course is based on case studies that incorporate typical challenges encountered in applications: Large transactional data sets with mixed types of variables (e.g., qualitative and quantitative), missing data, lurking variables, confounded predictors and uncontrolled variation. The emphasis of the course is on effective use of the methods, interpretation of results, and recognition of potential pitfalls in their use. The role of effective data visualization is emphasized throughout the course. Previously MACC 545.

    Prerequisite(s): GBUS 550  .
    Attribute: BUS, MBA, MSAE
  
  • GBUS - 630. Decision Modeling and Analytics


    3 credit(s)
    This course is designed to help the professional understand the key role of model based decision in business settings and identify areas that lend themselves to model based decision-making. Students will learn how to turn business problems into mathematical and spreadsheet models and use those models in order to make better business decisions. The course focuses on optimization models and simulations. Application areas may be drawn from problems in finance, marketing, accounting and operations. Topics will include current and relevant modeling in the areas of optimization and simulation and may include Linear and Integer Programming, Simulation and Optimization, Monte Carlo Simulation, Multi-Period Linear Programming and Discrete Event Simulation.

    Prerequisite(s): GBUS 550  .
    Attribute: MBA
  
  • GBUS - 640. Data Mining and Predictive Analytics


    3 credit(s)
    This course is designed to help the professional explore, select and model large quantities of data to uncover novel patterns and new insight into mature business processes. Students will learn when and how to use various mining techniques from large datasets chosen from the accounting, finance and marketing areas. Topics may include forecasting, clustering, nearest neighborhood classification and regression, principal component analyses and factor analyses. Topics are expected to change as the discipline continues to redefine itself.

    Prerequisite(s): GBUS 550  .

Economics

  
  • ECON - 550. Managerial Economics


    3 credit(s)
    Managerial Economics applies economic theory to decision making under uncertainty and analyzes issues faced by managers of an organization. This course provides a structural framework for analyzing the internal goals and operations of an organization and the external environment in which the organization operates. Applying economic theory to organizational decisions can increase the rationality and predictability of a changing global competitive landscape. The course focuses on how decisions affect issues associated with economic and social justice, and sustainability. Topics include economic problem solving and decision making, consumer behavior, producer behavior, cost structures, strategic behavior and uncertainty, and organizational structure.

  
  • ECON - 590. Selected Topics in Economics


    1 - 3 credit(s)
    This course will cover a selected topic at a graduate level. This course may be taken multiple times with different topics. See the sample syllabus for an example of a topic-advanced labor economics. This course may be taken more than once with different content.

    Prerequisite(s): ECON 550  .
    Attribute: GEL

Finance

  
  • FINC - 550. Financial Management


    3 credit(s)
    The Financial Management course examines how firms create value, manage risk and measure performance. Students will learn how to evaluate financial information and make value-creating decisions and determine how environmental, social and governance (ESG) factors impact firm value. Topics include financial analysis and planning, risk-return relationships, cash flow, and working capital management as well as investment priorities, capital structure, valuation techniques, and capital budgeting applications. Equivalent to GBUS 520 . 

  
  • FINC - 590. Selected Topics in Finance


    1 - 3 credit(s)
    The course is intended to provide opportunities for concentrated study at an advanced level in areas beyond the scope of regular course offering including topics of current concern and topics specifically identified as meeting specialized interests of students. This course is offered on an irregular basis. This course may be taken more than once with different content.

    Prerequisite(s): FINC 550  .
    Attribute: GEL
  
  • FINC - 610. Corporate Finance


    3 credit(s)
    This course examines how firms make effective financial management decisions in an uncertain, multinational environment. Students will learn how to determine financing needs, evaluate financing alternatives and assess the impact of financing decisions on the cost of capital. Students will apply a consistent valuation methodology to multinational firms, assess alternatives for firms to return value to shareholders and apply options analysis to capital budgeting decisions.

    Prerequisite(s): FINC 550  .
    Attribute: GEL
  
  • FINC - 620. Financial Analytics


    3 credit(s)
    Financial data is increasing both volume and complexity. This course examines how statistical and probability methods are used to analyze and understand financial data. Students will learn to develop and evaluate analytical models of financial data from simple regression to more complex techniques. Students will also learn how to effectively communicate the results and recommendations from these models.

    Prerequisite(s): FINC 550  AND GBUS 550  (May be taken concurrently).
    Attribute: GEL
  
  • FINC - 630. Financial Markets and Institutions


    3 credit(s)
    This course examines the role of financial markets and institutions in the financial system, including the role of the central bank and effective regulation. Topics include the asymmetric information problem and how markets and intermediaries reduce asymmetric information. This course will cover the following areas: commercial banking and securities markets; interest rates and risk management; central banking, monetary policy; current issues in financial markets and institutions.

    Prerequisite(s): FINC 550  .
    Attribute: GEL, MBA
  
  • FINC - 640. Investment Analysis


    3 credit(s)
    This course provides an overview of investment analysis and decision making with attention to equity analysis and valuation, fixed income securities analysis and valuation, and portfolio management. Topics include asset allocation, common stock and fixed income investments, environmental, social and governance (ESG) issues, and portfolio management.

    Prerequisite(s): FINC 550  .
    Attribute: GEL

Accounting, M.S.

  
  • MACC - 500. Advanced Financial Accounting


    3 credit(s)
    The course will continue the study of financial accounting begun in the undergraduate experience.  Students will be expected to apply prior acquired knowledge to the study of organizations such as partnerships and consolidated corporations.  Accounting for international entitles and transactions will be discussed along with International Accounting standards. The important role of accountants and auditors in creating, disseminating and explaining financial statements and business transactions is an integral aspect of the course.

    Attribute: BUS
  
  • MACC - 512. Seminar in Accounting Research & Communication


    3 credit(s)
    This course will discuss current accounting concepts.  Topic material will include discussion of financial accounting pronouncements by FASB, or other prominent accounting standard setting groups.  Computerized accounting research tools will be utilized. Students either on an individual or group basis will be expected to pick a topic of interest for which they will conduct further research.

    Attribute: BUS
  
  • MACC - 530. Auditing


    3 credit(s)
    This course covers the role of the auditor, the audit process, the public accounting profession, audit risk and materiality, fraud, audit methods and techniques, audit planning, internal control, the effects of information technology on the audit, auditing revenue, receivables and inventories, professional ethics, legal responsibilities, emerging assurance services and recent developments in the auditing profession.

    Attribute: BUS
  
  • MACC - 535. Advanced Auditing


    3 credit(s)
    This course examines auditing concepts and issues in depth. A special focus exists on audit evidence and how auditors make decisions. Some topic areas include ethics, analytical review, fraud and the role of technology.

    Prerequisite(s): MACC 530  or equivalent.
    Attribute: BUS, MSAE
  
  • MACC - 542. Advanced Tax


    3 credit(s)
    This course provides a more in depth discussion of the taxation of entities other than individuals.  Topics include the taxation of Subchapter C or ‘regular’ corporations and the tax effects of transactions with shareholders: from organization, to operation, to termination or liquidation.  Similar tax provisions relating to Subchapter S corporations and partnerships are also covered and compared and contrasted with those of Subchapter C corporations. An introduction to multistate taxation will be made with an emphasis on the taxation of entities in New York State.  Coverage of federal gift and estate tax provisions will be incorporated as well. Building on the research skills acquired in the undergraduate taxation course students will research, analyze and communicate conclusions about issues related to the above topics.

    Attribute: BUS
  
  • MACC - 550. Seminar in Advanced Managerial Accounting


    3 credit(s)
    This course involves the in-depth study of advanced managerial accounting techniques and theories.  Topics will include the following: working capital, capital budgeting, CVP analysis, decision making, cost allocation, master budget, variances, responsibility accounting, quality control, benchmarking, strategy, best practices, ethics and other current managerial accounting topics.

    Attribute: BUS, MSAE
  
  • MACC - 560. Advanced Financial Reporting Issues


    3 credit(s)
    This course will involve the study of current accounting topics of interest to the CPA community.  These areas could involve new standards published by FASB, IASB, or the AICPA. The topics will integrate practical and theoretical implications of the issues on global economic issues, business, contemporary society and ethical or moral positions.

    Attribute: BUS, MSAE
  
  • MACC - 571. Advanced Accounting Information Systems


    3 credit(s)
    This course overviews current information systems concepts.  Students will be instructed in the design and implementation of AIS in a database environment.  Some topics addressed by the course are expected to change from year to year as new issues, technologies, etc. emerge.  Topics that are covered may be drawn from the AICPA’s Top Ten Technologies List. Examples of topics include: Computer Crime, XML (eXtensible Markup Language), XBRL (eXtensible Business Reporting Language) and e-commerce issues such as encryption.

    Attribute: BUS, MSAE
  
  • MACC - 572. Computer Auditing and IT Controls


    3 credit(s)
    This course explores security and control issues from an accounting and auditing perspective related to technology as it impacts business applications. Relevant technology and systems issues will be discussed. Topics may include security and control related to e-commerce, the Internet and computer assisted auditing.

    Attribute: BUS
  
  • MACC - 582. Graduate Internship CPA: Tax


    3 credit(s)
    Field work experience in Taxation will explore career opportunities in public accounting firms. Students work 120 hours per semester.

    Note: Students may earn a maximum of six internship credits.

    Attribute: BUS, NOEX
  
  • MACC - 583. Graduate Internship CPA: Audit


    3 credit(s)
    Field work experience in Accounting/Auditing will explore career opportunities in public accounting firms.  Students work 120 hours per semester.

    Note: Students may earn a maximum of six internship credits.

    Attribute: BUS, NOEX
  
  • MACC - 584. Graduate Internship Non-CPA: Accounting/Auditing


    3 credit(s)
    Field work experience in Accounting/Auditing will explore career opportunities in corporate and not-for-profit accounting businesses, New York State agencies and local government.  Students work 120 hours per semester.

    Note: Students may earn a maximum of six internship credits.

    Attribute: BUS, MSAE, NOEX
  
  • MACC - 585. Graduate Internship Non-CPA: Tax


    3 credit(s)
    Field work experience in Taxation will explore career opportunities in corporate and not-for-profit accounting businesses, New York State agencies and local government.  Students work 120 hours per semester.

    Note: Students may earn a maximum of six internship credits.

    Attribute: BUS, MSAE, NOEX
  
  • MACC - 586. Graduate Internship


    3 credit(s)
    Field work experience in Accounting/Auditing will explore career opportunities in public accounting firms, corporate and not-for-profit accounting offices and New York State agencies and local government. Students work 120 hours per semester.  Prerequisites: Admission to the Program. 

     

    Note: Students may earn a maximum of six internship credits.

    Attribute: BUS, NOEX

  
  • MACC - 590. Graduate Seminar: Topics in Accounting


    3 credit(s)
    The course is intended to provide opportunities for concentrated study at an advanced level in areas beyond the scope of regular course offering including topics of current concern and topics specifically identified as meeting specialized interests of students. This course is offered on an irregular basis. This course may be taken more than once with different course content.

    Permission: Permission of Instructor is required.
    Attribute: BUS, MSAE
  
  • MACC - 599. Graduate Independent Study in Accounting


    3 credit(s)
    A qualified graduate student may pursue a particular project/topic in the field of Accounting. The project requires the approval of the faculty member involved and the M.S. in Accounting Director. Only one independent project may be undertaken in any academic year. The student must possess adequate preparation in the field that will be studied as determined by the professor.

    Attribute: BUS, MSAE, NOEX

Management

  
  • MGMT - 515. Responsible Global Leadership


    3 credit(s)
    Today’s leaders must navigate across cultures and geographical boundaries to generate sustainable value for business and society. In this course students will learn how to apply innovative leadership techniques in a complex global system to deliver sustainable economic, social, and environmental transformation. They will learn the skills and mental frameworks essential for adaptive and ethical global leaders. The focus will be on how innovative and sustainable business practices can make a difference inside and outside organizations.

    Attribute: GEL
  
  • MGMT - 550. Management for Decision Makers


    3 credit(s)
    This course explores the interactions between individuals and the systems in which they live and work. Students will learn how the dynamics of communication, decision making, motivation, teamwork, leadership, and culture influence the strategies, structures, processes and interactions that take place in organizations. The class will focus on generating innovative solutions in dynamic environments, evaluating the impact of actions on stakeholders and the environment, working collaboratively, building leadership capacity throughout organizations, and the importance of personal growth.

  
  • MGMT - 590. Selected Topics in Management


    1 - 3 credit(s)
    This course will cover a selected topic at a graduate level. This course may be taken more than once with different content.

    Prerequisite(s): MGMT 515  and MGMT 550  .
    Attribute: GEL
  
  • MGMT - 610. Innovation and Entrepreneurship


    3 credit(s)
    This course prepares students to identify and assess new venture opportunities to begin a business on their own as either a traditional or social entrepreneur, or within an established corporate setting. The following topics will be explored to build entrepreneurial capabilities: defining entrepreneurship, ideation and early-stage evaluation of new ventures, conducting due diligence and feasibility assessments, business model development, resource acquisition, generating sales and marketing initiatives for a new venture, competitively managing a growing venture, and exploring the unique challenge of creating an organization that creates more than financial value.

    Prerequisite(s): MGMT 550  .
    Attribute: GEL
  
  • MGMT - 620. International Business Management


    3 credit(s)
    This course considers the objectives and strategies of international business in the context of global competition. It equips managers with a comprehensive framework to formulate strategies and influence in the global marketplace in ways that maximize economic, social, and environmental sustainability. Students will consider and analyze topics such as competitive advantage, country assessment and selection, why firms choose to internationalize, and how the various value chain operations can be internationalized. Considerations of managing international business operations include the role of supranational institutions such as the IMF and WTO and regional cooperation agreements. Students will study the principles of multinational business management and strategy, explore the fundamental differences among developed and developing countries, and analyze the forces driving international business trends.

    Prerequisite(s): MGMT 550  .
    Attribute: GEL, MBA
  
  • MGMT - 630. Leading Strategic Change


    3 credit(s)
    This course will provide students with in-depth knowledge of the fundamentals of leading organizational change. Emphasis will be on strategic-level changes (e.g., strategy change, reorganization, process reengineering) and how to connect change to organizational strategy. Topics include understanding change, how change impacts both individuals and organizations, recognizing ethical dilemmas and identifying the impact of decisions on significant stakeholders, how best to “manage” the change process, and the primary individual, group, and organizational-level solutions commonly used in organizations to enhance performance. Emphasis will be placed on understanding how change helps organizational success.

    Prerequisite(s): MGMT 550  .
    Attribute: GEL
  
  • MGMT - 640. Business Policy and Strategy


    3 credit(s)
    Business Strategy provides students with the ability to understand strategy insights, reflect on strategic issues, and practice strategy tools needed to become strategic thinkers. Coursework is concerned with the decisions and actions that affect the performance and survival of business enterprises. This course draws together and builds on ideas, concepts, and theories from the functional courses of Accounting, Economics, Finance, Marketing, Management and Business Analytics. Students will reflect on the purpose of organizations, their governance, and their role towards diverse stakeholders and society in general. This requires a constant monitoring of a business’s external and internal-organizational environment to become aware of the changing dynamics of any business situation. Business Strategy educates managers about the information, analyses, organizational processes, and business judgment required to devise strategies, define firm boundaries, and maximize long-term profits and survival in the face of uncertainty and competition and equip the organization to work for the health and well-being of society and the planet.

    Prerequisite(s): ACCT 550 ECON 550 FINC 550 MGMT 515 MGMT 550 MRKT 550 GBUS 515 , and GBUS 550 .
    Attribute: GEL

Marketing

  
  • MRKT - 550. Marketing for Managers


    3 credit(s)
    In this course students will learn marketing concepts, models, analysis tools, and how to apply them for effective managerial decision making. Students will learn how to conduct a marketing analysis and to formulate, implement, and evaluate marketing strategies in an uncertain environment. The class teaches students to identify and evaluate the ethical implications of decisions, and to incorporate ethical reasoning into the decision making process. Topics include identifying marketing opportunities, selecting customer targets, effectively positioning products and services, and implementing marketing mix programs.

  
  • MRKT - 610. Customer Insight through Research


    3 credit(s)
    Customer insight is the foundation of marketing. In this course students will learn how to use quantitative and qualitative research methods to understand customer preference, attitudes, and behavior, ultimately using the findings to develop effective marketing strategies. The course will also introduce relevant consumer behavior theories to explain research findings.

    Prerequisite(s): MRKT 550  .
    Attribute: GEL, MBA
  
  • MRKT - 620. Customer Relationship Management


    3 credit(s)
    In this course students will apply the practices, strategies and technologies companies use to manage and analyze customer interactions and data throughout the customer lifecycle. The course focuses on how to improve business relationships with customers, assist in customer retention and drive sales growth.

    Prerequisite(s): MRKT 550  .
    Attribute: GEL
  
  • MRKT - 630. Digital Analytics-Marketing


    3 credit(s)
    Digital technology has empowered customers, while producing massive amounts of data, revolutionizing the processes through which organizations attract and retain customers. In this course students will learn how to create and use consumers’ web interactions with brands and measure those interactions using appropriate analytic tools. Students will apply marketing analytics to real-world marketing problems.

    Prerequisite(s): MRKT 550  .
    Attribute: GEL
  
  • MRKT - 640. Strategic Brand Management


    3 credit(s)
    Some of an organization’s most valuable assets are the brands that it has invested in and developed over time. In this course, students take a consumer-centric approach to explore brand management with the goal of identifying the ingredients for building and managing inspired brands. The course focuses on improving student’s marketing skills and understanding of specific marketing topics, as well as “big picture” issues of how various aspects of marketing “fit together,” all from a brand equity perspective.

    Prerequisite(s): MRKT 550  .
    Attribute: GEL

Quantitative Business Analysis

  
  • QBUS - 590. Topics in Business Analytics


    1 - 3 credit(s)
    This course will cover selected topics at the graduate level. This course may be taken multiple times with different topics. See the sample syllabus for the type of course that might be offered. Examples of topics that could be offered under this course number include but are not limited to: Data Mining, Prescriptive Analytics, Advanced Predictive Analytics, Portfolio Analytics, Risk Analytics, Security Analytics. This course may be taken more than once with different content.

    Prerequisite(s): GBUS 540  or GBUS 550  .
    Attribute: GEL