Business

Subject Areas

Courses for FINA (FINA)

ECON 413/813
Social Insurance LINKCrosslisted as FINA 413/813
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Groups: General Economics and Theory
Nature and causes of economic insecurity. Analysis of public programs such as Social Security, unemployment insurance, workers' compensation, and public assistance.
FINA 412/812
Life and Health Insurance LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
The economic functions of life insurance. The human-life value concept and the basic forms of life insurance and annuities used in insuring life values. Life insurance pricing, functional company operations, legal aspects, and contractual provision. Health and other specialized forms of human-life value insurance.
FINA 438/838
Enterprise Risk Management LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Major and minor pure loss exposures facing business firms, the alternative risk management techniques for dealing with these exposure, the most appropriate technique(s) for controlling each exposure, and the financial results so the risk management program remains effective. Actual risk management audits of business firms and case studies are used to integrate the concepts, techniques, and tools.
FINA 461/861
Advanced Finance LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
Advanced development of the finance specialization with major emphasis on the theoretical issues. Application of quantitative techniques and the role of capital markets into the external financing policy of the firm.
FINA 465/865
Bank Management LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
Bank asset management; policy and practices for reserves, loans and investments. Internal organization of commercial banks. New problems and recent innovations in commercial banking.
FINA 467/867
Options, Futures and Derivative Securities LINK
Credit Hours: 3
Max credits per degree: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
The use of derivative securities in risk reduction and portfolio management strategies.
FINA 468/868
Portfolio Practicum I LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
FINA 363 and admission to the Finance Department's CFA®- Investments Option.
FINA 468/868 is the first course of a two-semester sequence that includes FINA 469/869. FINA 468 is "Letter grade only'.
Practical experience in financial asset management. Economic and industry information, money and capital market forecasts, to determine how to select individual securities and how to develop a portfolio strategy.
FINA 469/869
Portfolio Practicum II LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
FINA 469/869 is the second course of a two-semester sequence that includes FINA 468/868. FINA 469 is "Letter grade only'.
Practical experience in financial asset management. Economic and industry information, money and capital market forecasts, to determine how to select individual securities and how to develop a portfolio strategy.
FINA 482/882
Real Estate Finance LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
This course may be used towards fulfillment of the Nebraska Real Estate Commission's educational requirements.
Consideration of procedure, instruments, techniques, and trends in financing urban real property; an examination of realty credit markets and sources of funds (private and public); valuation of real property for lending and investment purposes; and measurement of investment performance.
FINA 807
Property and Liability Insurance LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Open to masters level and PhD students only. Analysis of risk theory, property and liability risks, and the economic functions of property insurance. Traditional and modern theories of risk, property and liability coverages, and functional insurance areas. The role of property and liability insurance in meeting current economic and social problems in urban core areas of major central cities.
FINA 820
Employee Benefit Plans LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Analysis of group life insurance, group medical expense and disability income insurance, private pension plans, profit sharing and thrift plans, Section 401(k) plans, individual retirement accounts (IRAs), Keogh plans for the self-employed, group property and liability insurance, and other employee benefits. An analysis of major public policy issues.
FINA 850
Multinational Financial Analysis LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA 811 and permission
FINA 850 is open to masters level and PhD students only.
International aspects of financial management. Exchange risk analysis and management. Accessing international capital markets. International capital budgeting. Numerical optimization technique.
FINA 855
Capital Markets and Financial Institutions LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
FINA 365 or permission
Open to masters level and PhD students only. Analysis of the development and functions of the various financial institutions, with emphasis on the nonbank financial intermediary. Sources and uses of funds for each of the major types of intermediary, the nature and structure of financial markets, the behavior of financial institutions, and the theories of interest rate determination.
FINA 862
Security Valuation and the Buffett Investment Method LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
GRBA 811 or equivalent.
This course covers methods used to value publicly-traded and private equities.  Methods used by Warren Buffett are emphasized.
FINA 863
Portfolio Management LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *811
The workings of securities markets. The fundamental intuition of the risk-return trade-off. The role of information in financial markets. All major asset pricing models and application to risk management in a portfolio context.
FINA 899
Masters Thesis LINK
Credit Hours: 6-10
Campus:
Course Delivery: Classroom
Prereqs:
Admission to masters degree program and permission of major adviser
FINA 907
Insurance Seminar LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
FINA 960
Financial Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Completion of the MBA core requirements
Open to masters level and PhD students only. Assuming a background of knowledge which includes the finance function in business and the technique of financial analysis, this course confronts the student with the unique role of financial management which relates both to the company as an operating entity and to the interest of the owners in the results of the operation.
FINA 961
Advanced Theory of Finance LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Open to masters level and PhD students only. Critical examination of the relation of the capital markets to the external financing problems of the firm. Advanced developments of the finance specialization with major emphasis on the theoretical issues.
FINA 962
Research Methods in Finance and Accounting LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Admitted to PhD degree program in Economics or the College of Business Administration.
This class covers the research methods used in accounting and finance.  Emphasis is on empirical testing using statistical and mathematical programming languages.
FINA 963
Survey of Teaching Methods in Business LINK
Credit Hours: 1
Course Format: Lecture 1
Course Delivery: Classroom
Prereqs:
Admission to PhD degree program in Finance.
This course is a primer to help facilitate new PhD candidates in their transition from student to teacher.  The course is largely self-directed study, however there is mentoring from a faculty member.  The course is based around four accountabilities.  The student will learn strategies to develop:  1)  an environment conducive to learning, 2) a curriculum, 3) a delivery system for the curriculum, and 4) an evaluation system.  The course culminates with the construction of a teaching portfolio.
FINA 965
Seminar in Banking LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Open to PhD students only.
FINA 966
Seminar in Investments LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Open to PhD students only.
FINA 968
Seminar in Finance LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Open to PhD students only.
FINA 97
Ethics Assessment LINK
Credit Hours: 0
Course Delivery: Web
Prereqs:
Senior standing and admission to the Finance Department's CFA® - Investments Option.
FINA 97 is a required course to complete the CFA ® - Investments Option within the FINA major. FINA 97 is 'Pass/No Pass only'.
Ethical standards for investment professionals.
FINA 994
Seminar in Selected Subjects: Special Topics LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Open to PhD students only.
FINA 996
Directed Reading or Research LINK
Credit Hours: 1-3
Campus:
Course Delivery: Classroom
FINA 999
Doctoral Dissertation LINK
Credit Hours: 1-24
Max credits per degree: 55
Campus:
Course Delivery: Classroom
Prereqs:
Admission to doctoral degree program and permission of supervisory committee chair

Courses for GRBA (GRBA)

GRBA 800
Ethical and Legal Considerations in Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission of the MBA director
Introduction to the Legal System; Introduction to Legislation and Impact on Business-State; Evolution of Concepts in Law; Introduction to Legislation and Impact on Business-Federal; Other Developing Legal Concepts; White Collar Crimes; Relationship of Business and Government-Concept of “Public Interest”; The Corporation-A Legal Perspective; Business and Ethics; Business and Religion; International Business Ethics; The “Professional Manager” in Business.
GRBA 801
Survey of Accounting LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission of the MBA director
A one-semester course for graduate students without prior study in financial and managerial accounting. Common Body of Knowledge materials as described by the American Assembly of Collegiate Schools of Business. Concepts essential to thorough understanding of managerial and business concepts and practices.
GRBA 804
Finance LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission of the MBA director
Foundation for studying advanced financial principles at the graduate level. Efficient resource utilization and associated costs. Portfolio theory, capital asset pricing model (CAPM), advanced budgeting techniques, cost of capital theory, financial forecasting, and financial planning.
GRBA 805
Marketing Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission of the MBA director
Examination of marketing system, its relations with the socioeconomic system, and the influences of each upon the other as these elements affect the management of marketing activities. Trends in the structure of marketing institutions, processes and practices. Consideration of customer attributes and behavioral characteristics, and how a marketing manager responds to these in the design of marketing strategies, using research, product development, pricing, distribution structure, and promotion.
GRBA 806
Management Theory and Organizational Behavior LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission of the MBA director
Behavioral science foundations of management theory. Techniques of human resource administration and utilization explored with particular emphasis on the behavioral science rationale for the application of these techniques.
GRBA 810
Contemporary Managerial Accounting LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Internal accounting as a tool to generate information for managerial planning and control. Problems and case material used to review basic financial accounting, to develop operational understanding of elementary cost systems, capital and operating budgeting concepts, incremental analysis, transfer pricing, performance evaluation, and other selected quantitative techniques available to assist management in the performance of the planning and control functions.
GRBA 811
Managerial Finance LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
A case course designed to meet the financial core requirement in the MBA program. Application of financial theory to business problems. Financial statement analysis, working capital management, capital structure planning, cost of capital, and capital expenditure analysis.
GRBA 812
Managerial Economics LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Applies economics to problems faced by managers in both the private and public sector. Consideration is given to the impact of the economic environment on decisions made by the firm including the effects of legal, regulatory and social constraints. Internal allocation of resources in organizations from an economic perspective. Economic tools that aid managers, including statistical analysis, are applied to practical decisions.
GRBA 813
Managerial Marketing LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Mixture of case discussions, readings, lectures, plus written and oral assignments. Development of analytical and decision making skills, and an understanding of the market forces which influence those decisions. Major emphasis on the decision areas of product, distribution, personal selling, advertising and pricing, as well as on the development of integrated marketing programs. Social, ethical, and global issues.
GRBA 814
Applied Organizational Behavior LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Critical behavioral science theories that contribute to the effective management of human behavior in organizations. Conceptual frameworks that help diagnose and explain the potential for common interpersonal problems. These models serve as the foundation for student efforts to develop behavioral skills and intervention techniques that promote effective individual and team activity leading to positive managerial experiences. Communication, power and influence, conflict management, and perception.
GRBA 815
Operations and Information Systems Strategy LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Understanding of how operations and information systems can be used to capture competitive advantage in the marketplace. Relationships between operations and information systems and other functional areas of organizations, e.g., marketing, finance, and engineering/research and development.
GRBA 851
Managerial Decision Making LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Advanced quantitative tools for aiding and enhancing managerial decision-making so that students develop skills for formulating, analyzing, and solving a wide range of interdisciplinary business problems. Decision-making under certainty, uncertainty and risk, and in competitive situations. Use of various quantitative models and computer-based tools, including problem formulation, interpretation of solution, sensitivity and shadow price, heuristic approaches, simulation and game models.
GRBA 852
International Business LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Reconsideration of marketing, management, accounting, and financial concepts within and between foreign environments. Understanding of alternative cultural, economic, and political systems which affect the operations of business firms. Attention to functional business decision making.
GRBA 853
Strategic Management and Business Policy LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Development and implementation of corporate strategies and policies. Interrelationships between the external and internal environments of the organization (including functional areas) are stressed through identification, analysis, and implementation of solutions to strategic situations facing varying types of organizations. Policy cases, live cases/industry analyses, and an executive-level simulation game. Bridging the gap between management theory and practice.
GRBA 860
Management: Theory, Issues and Practice LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director
Historical background, various approaches to management, and the functions, roles, and activities of the modern manager within the organizational and environmental context. Contemporary issues such as total quality management, employee productivity, and international management. The theme and perspective is how to make the practice of management of today’s organizations more effective.
GRBA 890
Administrative Internship LINK
Credit Hours: 1-3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director; and the permission of a graduate faculty member
Maximum of 6 semester hours of GRBA *890 can be counted towards a graduate degree. Students present oral and written reports to faculty seminar once a semester. Independent study of theories, principles, practices, techniques, and strategies utilized in the business field. Practical experience in managerial, administrative situations.
GRBA 896
Directed Readings or Research in Business LINK
Credit Hours: 1-3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program and/or permission of the MBA director; and the permission of a graduate faculty member
GRBA 98
MBA Assessment LINK
Campus:
Course Delivery: Classroom
Required of graduating MBA students for assessment and communication. All components offered via Blackboard. Complete a nationally normed exit exam, the MBA exit survey, an employment survey, and other activities related to assessment.
GRBA 99
Ma, MS and PhD Assessment LINK
Course Format: Independent Study
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MA, MS, and/or PhD business program
GRBA 99 is required of all students graduating with an MA, MS, and/or PhD business degree. All components of GRBA 99 are offered on Blackboard. GRBA 99 is 'Pass/No Pass only.'
Complete the graduate exit survey, employment survey, and other activities related to assessment.
RAIK 802
Raikes School: Design Studio I LINKCrosslisted as GRBA 802
Credit Hours: 3
Course Format: Lab 10, Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program; BSAD/CSCE/RAIK 402H
The first semester of a two semester sequence of the Raikes School of Computer Science and Management Graduate Design Studio. Application of software design principles in a team oriented project management setting. Complete projects in consultation with private and public sector clients.
RAIK 803
Raikes School: Design Studio II LINKCrosslisted as GRBA 803
Credit Hours: 3
Course Format: Lab 10, Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the MBA program; GRBA/RAIK *802
The second semester of a two semester sequence of the Raikes School of Computer Science and Management Graduate Design Studio. Application of software design principles in a team oriented project management setting. Complete projects in consultation with private and public sector clients.

Courses for MNGT (MNGT)

ENTR 422A/822A
Small Business Owner LINKCrosslisted as MNGT 422A/822A
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Web
Prereqs:
Junior standing.
Credit toward the degree cannot be earned in both ENTR/MNGT422/822 and ENTR/MNGT422A/822A.
The obligations and operating practices required by ownership of one's own business, whether new or acquired. Interactions with owners of small businesses (e.g., on-site visits and discussions). Cases and projects relevant to small businesses.
ENTR 821
Initiating and Managing Entrepreneurial Growth LINKCrosslisted as MNGT 821
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
MNGT 321 and 360; or permission.
Focuses on the management of new firms, including small businesses designed to be lifestyle ventures and firms destined to grow. Exposure to variety of growth opportunities including franchising, organic growth and expansion of smaller businesses or units within larger firms. Teaches how to
manage a new business and exploit an entrepreneurial opportunity and manage resources to sustain the firm once the business is running. Learn through a variety of hands-on methods designed to enhance their critical thinking and practical business skills. Case study analysis and exposure to thought leadership in the field are part of the core learning methods.
ENTR 822
Managing Rapid Growth and Change in Organizations LINKCrosslisted as MNGT 822
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
MNGT 321 or 360; or permission.
Addresses financial, human resource, operations and marketing issues that face entrepreneurs whose businesses are confronted with significant growth. In addition, will learn change management concepts that are targeted towards managing an organization in extremely turbulent times. Prepares students to work in fast-growth firms, whether they are interested in starting their own business or joining an already established fast-growth firm. Helpful for students interested in fast-growth industries such as life science and high technology.
ENTR 823
Business Plan Development and Decision Making LINKCrosslisted as MNGT 823
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
MNGT 321 or MNGT 360; or permission.
ENTR 823 may be taken by non-management majors with departmental permission.
Takes an in-depth look at the business planning process. By the end of the class, students produce their own business plans. Learn through their own business plan writing, through in-depth cases studies, by engaging in role plays and by interacting with business executives. Business plans are a critical part of any organization, thus, preparing students to develop business plans for a variety of new concepts and ideas, whether inside an established firm or as part of the start-up new venture. Students will be asked to enter their business plans into the business planning competitions in which the University participates.
MIST 853
Data Mining and Warehousing LINKCrosslisted as MNGT 853
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
MNGT 950 or equivalent course in statistics
Large scale data storage systems used in business. Statistical and data mining tools used for analyzing large sets of data. Sources of data that are internal and external to the organization. Primary data mining applications in business and demonstrated on representative data sets. Data warehouses, data marts, online analytic mining techniques used to support business operations. Application of actual software where possible.
MNGT 411/811
Leading People and Projects LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Junior Standing; MNGT 360 and 311 (departmental permission is required if MNGT 360 and/or MNGT 311 have not been completed).
Credit towards the degree cannot be earned in both MNGT 411 and MNGT 465/865.
Organizations are complex systems calling for a leadership processes including the leader, the follower and the context to effect change. Students should emerge with an understanding of many of the basic concepts and generalizations about leadership, which relate to human behavior and interactions in organizations.  Objectives and class activities focus on understanding how leaders function in organizations and on one’s leadership operations in the organizational setting.  Participants will utilize concepts, generalizations, theories and frames of reference to analyze organizations and leadership to understand and improve their functions.  Topics covered include: Systems Theory and Organizational theory, the change process and the leadership process, roles in changing organizations, power and politics in organizations, congruence of individual and organizational ethics, the behaviorial concerns in project managment.
MNGT 431/831
Enterprise Management Systems LINKCrosslisted as SCMS 431
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
SCMS 331 or MNGT 331; 2.5 GPA.
Analytical approach to the design, planning, and control of operations management systems, including domestic and international, manufacturing and service operations.
MNGT 437/837
Supply Chain Risk Management LINKCrosslisted as SCMS 437
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Analytical and simulation models for decision making in functional areas such as finance, accounting, marketing, personnel, operations, and inventory. Construction of decision models for practical applications. Emphasis on analyzing alternatives and implementing solutions that result in increased productivity.
MNGT 452/852
Database Organization and Management LINKCrosslisted as SCMS 452
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
SCMS 350 or MNGT 350; 2.5 GPA.
Database technology and related human and managerial considerations. Databases from two perspectives: the logical view, as the manager and applications programmer see and use the organization's data; and the physical view, as the systems software programmers and database manager view the data. Theory on database organization and the practical applications of databases.
MNGT 454/854
Information Systems Analysis and Design LINKCrosslisted as SCMS 454
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
SCMS 350 or MNGT 350; 2.5 GPA.
Methods and methodologies used in systems analysis, design, and implementation. Decision-making process: systems development life cycles, requirement analysis, logical and/or conceptual design, and basic database concepts.
MNGT 458/858
Electronic Business LINKCrosslisted as SCMS 458
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
SCMS 350 or MNGT 350; 2.5 GPA.
Management-related topics in electronic business. Conceptualizing and maintaining an e-business strategy. Economic impact of e-business strategies and management practices, models of e-business, electronic payment systems, Internet security, ethics and privacy, and advanced e-business trends and issues.
MNGT 459/859
Global Information Systems LINKCrosslisted as SCMS 459
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
SCMS 350 or MNGT 350; 2.5 GPA.
The worldwide political and economic changes in the last decade that have propelled city, state, country governments, and corporations to expand business globally and enter into new markets. Information technology (IT) as a key role in the globalization of businesses. The necessary concepts and ideas to understand the issues in the global or international use of information technology. IT environments around the world, national infrastructures and regulatory regimes, global IT applications, global IS development strategies, global management support systems, and global IT management strategies.
MNGT 462/862
Labor Relations LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
Junior standing; MNGT 360 or ECON 381.
Interdisciplinary approach to labor-management relations with emphasis on collective bargaining and grievance administration. Appreciation of collective bargaining process gained through actual negotiating of a labor-management contract. On-going union-management relationships explored.
MNGT 466/866
The Regulatory Environment for Employment and Labor LINKCrosslisted as ECON 485/885
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Junior Standing; MNGT 360 and 361 (departmental permission is required if MNGT 360 and/or MNGT 361 have not been completed). ECON 381 FOR ECON students.
Government regulation of employment and labor relations. Includes laws and agencies relating to employment practices, pay, hours, equal employment opportunity, labor relations, safety, health, pensions, and benefits. Social and economic implications of governmental regulation considered.
MNGT 475/875
Business Policies and Strategies LINK
Credit Hours: 3
Course Delivery: Classroom, Web
ACE Outcomes: 10
Prereqs:
For MNGT 475: Senior standing and a 2.5 GPA; major in the College of Business Administration; ACCT 201 and 202, or 306; ECON 211 and 212; FINA 361/361H; MIST/MNGT 350; MNGT 331 and 360/360H; MRKT 341/341H; or equivalent. For MNGT 875: ACCT 201 and 202, or 306; ECON 211 or 212; FINA 361/361H; MIST/MNGT 350; MNGT 331 and 360/360H; MRKT 341/341H; or equivalent.
MNGT 475 is open only to students in the College of Business Administration. Seniors graduating at the end of the current term will have first priority. If class is oversubscribed, non-graduating seniors may be dropped.
Formulation and application of business policies and strategies; analysis of cases using knowledge acquired in basic courses in accounting, economics, finance, human resources, information systems, marketing, and operations. The "C" complexity of business problems and the interrelationship of business functions.
MNGT 828
Leadership in a Global Context LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
MNGT 311 or MNGT 360; or permission.
Credit towards the degree cannot be earned in both MNGT 414 and 828.
Taught from the perspective of US enterprises operating in the global economy. The manner in which cultural, economic, political, and social differences affect the management of business, governmental, military, and other enterprises is considered. Emphasis on problems of managing in Latin America, Europe, and Asia.
MNGT 850
Management Information Systems LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Education or experience with computers and/or experience in administration. Consideration of kinds of information needed to support the full spectrum of decision making in private and public organizations. Techniques of measuring and reporting on outcomes of managerial decisions. The design of management information systems (MIS) with regard to the proper role of the computer, systems analysts, programmers, managers and users, data management technology, and kinds of computer hardware and software.
MNGT 861
Strategic Human Resource Management LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
MNGT 360 or MNGT 361; or permission.
The purpose of this course is to engage students with the theory and practice of strategic human resource management in contemporary organizational settings. Students will examine in detail the fundamentals of HRM strategic planning and scenario models. Students will learn the importance of evidenced based decision making, and using HRM analytics such as return on investment. The primary focus is human resource management effectiveness and engagement as a strategic partner in organizations.
MNGT 863
Compensation Administration LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Design and administration of compensation systems. Deals with determinants of general level of pay, pay structures, wage and salary surveys, job analysis, job evaluation, performance evaluation, benefit plans, and financial incentive systems.
MNGT 864
Talent Acquisition and Staffing LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
This course will explain the process by which organizations forecast employment needs, recruit potential employees, select high potential candidates from applicant pools, assess job performance levels, give feedback, train and develop existing employees, and deal with voluntary and involuntary turnover. Students will be provided with examples of tools used by HR professionals in the staffing process. Students will also be expected to evaluate and suggest improvements to real HR recruiting and selection systems based on the information learned in the classroom.
MNGT 876
Strategic Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Management Department permission
Theories, concepts, techniques, and practices of strategic management. Includes strategic decision making, assessing the strategic situation, strategic planning systems and techniques, and implementation and control.
MNGT 899
Masters Thesis LINK
Credit Hours: 6-10
Campus:
Course Delivery: Classroom
Prereqs:
Admission to masters degree program and permission of major adviser
MNGT 905
Research Design and Methodology LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Research designs appropriate for basic and field research, including methodology for implementing such designs. An analysis of various statistical methods for evaluating research data. Includes prospectus and manuscript writing and submission; critical review of various research currently published.
MNGT 931
Operations Planning and Control Systems LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Taught predominately by the case method with a few classes for review and summary lectures. Concentrates on higher management decisions involving the manufacturing, service, and public sectors. Facilities planning, labor, aggregate planning, strategic planning, capacity management, and trade-off analysis.
MNGT 932
Business History LINK
Credit Hours: 2-3
Campus:
Course Delivery: Classroom
History of business of the leading nations with emphasis on the United States, including the effect of environment upon business, the development of entrepreneurship and management, and the impact of business upon the community and nation. Case histories and entrepreneurial-managerial appraisals.
MNGT 933
Advanced Topics in Supply Chain Management LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Advanced conceptual and methodological practices in designing and planning supply chain systems. Advances and strategies in supply chain procurement, transportation, distribution and warehousing, globalization, outsourcing, and technology.
MNGT 941
Management Science LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Graduate students who have completed all quantitative core requirements equivalent to MATH 104 or 105; ECON 215; and MNGT 331
Main concepts and techniques of modern management science for management decision analysis. Application of the tools to real-world decision-making situations.
MNGT 954
Advanced Topics in Information Systems LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Identifies and addresses the current issues in Information Systems. Includes technical and managerial aspects, e.g., Internet, software project management, etc.
MNGT 960
Organizational Behavior LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Human behavior within organizations. Research findings and the contributions of behavioral science.
MNGT 969
Organization and Management Theory LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Major historical perspectives and some of the current competing paradigms in the field of organization theory. Classical management theory, human relations theory, the technology-structure and structure-environment contingency perspectives for organizational design, strategic human resource management, organizational culture, institutional theory, and such current topics as organizational demography and groups in organizations. Critiquing the theoretical perspectives on both conceptual and methodological dimensions as well as developing comparisons and contrasts between the perspectives. Critical elements of theory building in the organizational sciences and the frameworks for examining organizational theory.
MNGT 971
Strategic Leadership LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
The effect of leadership throughout organizations on successful development and execution of organizational strategies. Strategic leadership in organizations and its relationship to domains such as top management teams, board leadership development, organizational visions and cultures, and organizational effectiveness. Relevance of strategic leadership theory and practice to organizational change and/or transformation, strategic alignment, organizational, adaptability, global organizational systems, and authentic organizational decision-making and cultures.
MNGT 980
Seminar in Interpersonal Processes in Organizations LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Field of organizational behavior at the individual level. Two specific features of human behavior: understanding how individuals interact with their environment to explain behavior and performance; and how individuals interact with other actors in their work environment to both facilitate and evaluate attitudes and behavior. Students read existing research literature-to learn the “classic” studies that serve as the foundations for significant organizational behavior theories, and to understand the current conceptual trends, hypotheses, and methodologies involved in advancing these theories.
MNGT 981
Seminar in Labor Relations LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
MNGT 982
Seminar in Human Resource Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
MNGT 983
Seminar in Organizational Behavior LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Capstone seminar in the organizational behavior track. Reflection, perspective and the future of topics in the field of organizational behavior including research methodology, social learning theory/organizational behavior models, managerial activities/behaviors, cross-cultural/international research, and leadership.
MNGT 984
Seminar in Operations Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
MNGT 985
Seminar in Strategic Management and Business Policy LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
MNGT *876 and GRBA *853, or equivalent
MNGT 988
Seminar in Management Information Systems LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
MNGT 950 or equivalent
MNGT 989
Seminar in Organization and Management Theory LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Current paradigms in the field of organizational theory. Transaction cost economics, agency theory, strategic choice and decision-making, resource dependency, power, population and community ecologies, and interorganizational networks. Current topics in organizational theory. Critiquing the theoretical perspectives on both conceptual and methodological dimensions as well as developing comparisons and contrasts between the perspectives. Ethical code of conduct and other issues involved in publishing in the organizational sciences.
MNGT 990
Seminar in History of Management Thought LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Development of management thought from the ancient civilizations of Sumer and Egypt, through the Middle Ages, to more recent developments. Scientific Management School, the contributions of Henri Fayol, and the Hawthorne research. The evolution of management as a body of knowledge.
MNGT 994
Seminar in Selected Topics I LINK
Credit Hours: 3-6
Max credits per degree: 6
Campus:
Course Delivery: Classroom
Prereqs:
Management department permission
MNGT 995
Seminar in Selected Topics II LINK
Credit Hours: 1-6
Max credits per degree: 6
Campus:
Course Delivery: Classroom
Prereqs:
Management department permission
MNGT 996
Directed Reading or Research LINK
Credit Hours: 1-6
Campus:
Course Delivery: Classroom
MNGT 999
Doctoral Dissertation LINK
Credit Hours: 1-24
Max credits per degree: 55
Campus:
Course Delivery: Classroom
Prereqs:
Admission to doctoral degree program and permission of supervisory committee chair

Courses for MRKT (MRKT)

ABUS 855
Marketing and Globalization LINKCrosslisted as MRKT 855
Credit Hours: 3-6
Max credits per degree: 6
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *813 or equivalent
Globalization and resulting changes in the business environment. Access to new consumers, new supplies. The effect on consumer choices. Readings from scholarly and popular press, videos, and a “real world” application. Marketing strategies developed for Nebraska firms and organizations such as value-added food marketers.
MRKT 426/826
Services Marketing LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Services marketing and the services marketing process. Key concepts, issues and terminology. Specific tools and frameworks enabling communication with other professional marketers and analysis of services marketing situations to make realistic recommendations for managerial action.
MRKT 428/828
Sports Marketing LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
MRKT 341 or permission.
Basic concepts and theories unique to sports marketing, review of the basic principles of marketing in the context of sports. Framework provided for incorporation of unpredictable nature of the sports industry and exploration of the complex relationships between the elements of sports and marketing. Current research in the area of sports marketing, coverage if the growing popularity of women's sports, and the globalization of sports.
MRKT 441/841
Digital Marketing and Electronic Commerce LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
Strategies to deal with opportunities and challenges of evolving technology and marketing in digital networks of customers, suppliers, and employees; social and mobile marketing; different interactive marketing platforms for e-commerce; the future and strategic, societal, and ethical implications of technology and interactive marketing in e-commerce.
MRKT 450/850
Strategic Database Marketing LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
For MRKT 450: ECON 215 or equivalent; MRKT 341 and 350. For MRKT 850: ECON 215 or equivalent.
Theory and strategic use of large marketing databases. Advances in theory and practice. Concepts of customer relationship management, integration with electronic commerce systems, analytical techniques, and ethics and practices of customer data privacy.
MRKT 821
Applied Marketing Research LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *813 or equivalent; EDPS 859 or ECON 215 or equivalent
Research methods to supply marketing information pertaining to the: assessment of the nature of demand, assessment of the extent of demand, marketing program development, and the monitoring of marketing performance.
MRKT 822
Survey of Buyer Behavior LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *813 or equivalent, or permission
Survey of the literature of buyer behavior. Economic, sociocultural and psychological aspects of buying behavior as the basis of marketing strategy and public policy.
MRKT 824
Advanced Quantitative Analysis in Marketing LINKCrosslisted as SRAM 824
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *813 or equivalent, or permission
Review, evaluation, and design of advanced marketing research investigations. State-of-the-art methodological issues relevant to marketing to provide an understanding of multivariate data analysis pertinent to the marketing literature. Analysis of linkage, structure, and causality/change for marketing phenomena.
MRKT 830
Strategic Issues in Marketing Communication LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *813 or equivalent, or permission
Analysis and application of current concepts regarding the formulation and evaluation of marketing communication strategy in organizations which operate on a profit and not-for-profit basis.
MRKT 835
Marketing Channels and Distribution LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA *813 or equivalent, or permission
Marketing management issues related to selection of intermediaries, channel control, marketing institutions, channel power and pricing. Distribution management issues: location, finished goods inventory, transportation, communication, and customer service.
MRKT 896
Sports Marketing Practicum LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
MRKT 828 and permission
Supervised sports marketing related internship.
MRKT 898
Seminar: Special Topics LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
GRBA 813 or equivalent, or permission
Current topics in marketing; services marketing, ethics, and business-to-business marketing.
MRKT 899
Masters Thesis LINK
Credit Hours: 6-10
Campus:
Course Delivery: Classroom
Prereqs:
Admission to masters degree program and permission of major adviser
MRKT 940
Marketing Management LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Decision-making activities in problems concerned with the development and management of marketing programs. Strategy choices in situations involving product development, market analysis and segmentation, channels, merchandising, promotion, pricing, and marketing research.
MRKT 944
Theory of Logistics LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Critical examination of various theories of structure and operation of logistics systems. Application of logistics theory to business problems.
MRKT 954
Problems in International Marketing LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Simulation of marketing decision making in an international environment. Material in the course is balanced between the developed and underdeveloped countries of the world in Europe, Africa, Asia, and the Americas. Case materials are used as a basis for class discussion. Cases and discussions focus on specific interests of students enrolled.
MRKT 970
Development of Marketing Theory LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Continuing development of marketing theory, utilizing a review of “classic” and current marketing literature. Historical roots of marketing as a discipline, the requirements for marketing theory, and current efforts and future directions in the development of a mid-range theory of marketing.
MRKT 971
Marketing and Society LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Role of the marketing activities and the marketing system in society.
MRKT 972
Seminar: Behavioral Research in Marketing LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
MRKT *822, and permission
MRKT 980
Marketing Colloquium LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
Seminar in dissertation research topics and methods.
MRKT 996
Directed Reading or Research LINK
Credit Hours: 1-3
Campus:
Course Delivery: Classroom
MRKT 998D
Seminar in Special Topics LINKCrosslisted as SRAM 998D
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Permission
MRKT 999
Doctoral Dissertation LINK
Credit Hours: 1-24
Max credits per degree: 55
Campus:
Course Delivery: Classroom
Prereqs:
Admission to doctoral degree program and permission of supervisory committee chair

Courses for ACCT (ACCT)

ACCT 404/804
Advanced Accounting LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 314 with grade of C or better, or permission.
Special accounting problems relating to the preparation of combined and consolidated financial statements for accounting entities with branch offices and with subsidiaries, both domestic and foreign; partnership accounting; accounting for foreign currency transactions and translations; governmental and not-for-profit accounting.
ACCT 408/808
Advanced Managerial Accounting LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
FINA 361 and ACCT 308 with grade of C or better, or permission.
Advanced treatment of managerial accounting topics with emphasis on generation, communication, and use of information to assist management in performance of the planning and control function. Problems, cases, library materials, and computer systems analysis are used to develop understanding of variance analysis, cost systems, capital budgeting, and other quantitative techniques relevant to internal accounting.
ACCT 410/810
Auditing LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 309 and 314, both with a grade of C or better.
Duties and responsibilities of auditors, methods of conducting various kind of audits; audit working papers; the preparation of the audit report; the auditor's certificate; special problems in the audit of different kinds of enterprises.
ACCT 412/812
Federal Tax Accounting LINK
Credit Hours: 3
Course Delivery: Classroom
Prereqs:
ACCT 313 with a grade of C or better, or permission.
Federal and state income tax concepts. Includes theory and historical growth of the fundamentals of the federal tax laws and regulations. Emphasis on the practical application of the tax laws in the preparation of the tax returns (for wage earners and sole proprietors) and the need for tax planning.
ACCT 802
Accounting Standards LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 810 with a grade of C or better, or permission
Analysis of changes in authoritative audit and accounting pronouncements. Besides topical coverage, recent discussion memoranda, technical bulletins, interpretations and statements of policy will be emphasized as to their integration into the accounting framework.
ACCT 803
Seminar in Financial Accounting LINK
Credit Hours: 1-3
Max credits per degree: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor
The economic characteristics of accounting information as they relate to the role played by financial accounting reports in allocating capital.
ACCT 805
Financial Accounting LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
ACCT 805 is not open to Masters of Professional Accountancy (MPA) students.
Basics of financial accounting and reporting. The construction of financial statements and their interpretation for internal and external users of financial information.
ACCT 807
Professional Responsibility and Ethics in Accounting LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor.
Standards of ethical financial reporting and corporate governance in the context of the legal, regulatory, and social environments of corporate business. Acts of law and sanctions imposed for violations of standards of financial reporting.
ACCT 813
Corporate Tax Accounting LINK
Credit Hours: 3
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
ACCT 412/812 with a grade of C or better and admission to the Master of Professional Accountancy Program
Federal income taxation for corporations. Tax laws associated with formation, operation, distribution, redemption, and reorganizations are analyzed.
ACCT 814
Governmental and Not-For-Profit Accounting LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 314 with a grade of C or better; Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor.
Accounting and reporting for governmental units and organizations established as not-for-profit corporations. Expanded treatment of fund accounting and reporting for agencies operated in and for the general public interest.
ACCT 815
Tax Research and Planning LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program.
Development of skills in identifying problems, interpreting facts, conducting research, and communicating results in the field of Federal taxation.
ACCT 816
Special Topics in Federal Taxation LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program.
Areas of Federal law that are especially relevant in the prevailing economic and political climate.
ACCT 817
The Income Tax and Management Decisions LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Courses constituting the equivalent of the undergraduate Common Body of Knowledge requirement for CBA
The impact of Federal income tax law on management decisions, more from the viewpoint of recognizing problems than prescribing solutions.
ACCT 819
Partnership Tax Accounting LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Acct 412/812 with a grade of C or better; Admission to the Master of Professional Accountancy program.
Federal income taxation for partnerships. Tax laws associated with formation, operation, distribution, disposal, and dissolution.
ACCT 831
Seminar in Auditing LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Masters of Professional Accountancy (MPA) program; or permission of MPA faculty adviser and instructor
ACCT 837
Taxation-Individual Income LINKCrosslisted as LAW 637G
Credit Hours: 3-4
Max credits per degree: 4
Campus:
Course Delivery: Classroom
The structure and content of the federal income tax system, focusing on taxation of individuals. Income, deductions, income splitting, capital gains, and tax accounting. Technical proficiency in solving tax problems and an understanding of the tax policy decisions implicit in the technical rules.
ACCT 838
Taxation-Corporate LINK
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Pre- or coreq: LAW 632/G. Advanced federal income tax focusing on income taxation of corporations and shareholders.
ACCT 840
Fraud Examination LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Master of Professional Accountancy (MPA) program; or permission of MPA faculty advisor and instructor.
Fraud and how fraud differs from other crimes. Fraud techniques, schemes, and actual fraud cases.
ACCT 841
Fraud Detection and Prevention LINK
Course Format: Lecture 3
Course Delivery: Classroom
Prereqs:
ACCT 841 aimed at non-accountants.  The focus is on fraud prevention and detection of risks and weakness that allow fraud to occur.  Criminal theory, ethics training, tone-at-the-top, and desirable company policies and codes are covered in more depth.
ACCT 848
Business Planning LINKCrosslisted as LAW 648G
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
LAW 632/G, 638/G
Series of separate, rather detailed planning problems. Each problem calls for the selection and planning of a transaction to meet the needs of the parties involved, in light of applicable corporate, partnership, tax, and securities considerations.
ACCT 857
Controllership LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor; ACCT 808 or GRBA 810
Rudiments of conceptual framework for designing and evaluating management accounting and control systems for business firms and situations. Case studies on the management aspects of budgeting, standard setting, variance analysis, cost allocation, operating control, transfer pricing, capital budgeting, performance evaluation, and other pertinent topics relating to managerial uses of accounting data.
ACCT 858
Seminar in Managerial Accounting LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to either the Masters of Professional Accountancy (MPA) or MBA program; or permission of MPA faculty adviser and instructor
ACCT 863
Taxation-Individual Income II LINKCrosslisted as LAW 663G
Credit Hours: 3
Campus:
Course Delivery: Classroom
Most important tax principles affecting business and investments, as well as an introduction to basic tax procedure (both administrative and judicial), civil and criminal fraud, tax research, and certain ethical issues common in tax practice.
ACCT 888
Financial Reporting and Analysis LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Intermediate financial accounting or ACCT 805; permission of the MBA director
How to effectively utilize accounting information presented in financial statements. Analysis of primary financial statements, revenue recognition practices, the financial reporting system, the effects of accounting method choice on reported financial data, and firm valuation.
ACCT 899
Masters Thesis LINK
Credit Hours: 6-10
Campus:
Course Delivery: Classroom
Prereqs:
Admission to masters degree program and permission of major adviser
ACCT 906
Seminar in Comparative Accounting Systems LINK
Credit Hours: 3
Max credits per degree: 24
Campus:
Course Delivery: Classroom
Prereqs:
Permission (ordinarily at least two senior-level courses in accounting or ACCT *801 and suitable supporting courses)
A research seminar on the conceptual framework underlying selected accounting systems or subsystems. The specific systems studied vary depending upon interest and background of enrolled students, but ordinarily include insurance or other regulatory systems, governmental or other not-for-profit systems, Securities and Exchange Commission regulations, federal income tax rules, and foreign systems. Contrasts with traditional financial and managerial reporting systems and the reasons for the differences that exist.
ACCT 916
Seminar in Contemporary Accounting Theory: Empirical Tests and Methodologies LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
ACCT *803
Empirical validations and implications of accounting information. The convergence of accounting with other disciplines such as: behavioral sciences; portfolio theory; and information theory. Recent empirical studies such as: implications of the efficient capital market hypothesis on external financial reporting, information content of financial reports, and market perceptions of external accounting information.
ACCT 920
History and Philosophy of Accounting Thought LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to the Master of Professional Accountancy (MPA) program;or permission of MPA faculty advisor and instructor.
The historical development of accounting thought and the individuals, institutions, organizations, and philosophies that shaped its past and present and will influence its future.
ACCT 945
Partnership Taxation LINK
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Survey of important principles of partnership taxation.
ACCT 967
Estate Planning LINKCrosslisted as LAW 767G
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Pre- or coreq: LAW 639/G. Federal estate and gift taxation, related income tax rules, estate planning concepts, and state inheritance taxation.
ACCT 968
Estate Planning Problems LINK
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Prereqs:
Problems of planning and implementing estate plans for clients of substantial wealth with emphasis on skills of drafting the various legal instruments usually required for comprehensive estate planning.
ACCT 969
Tax Policy Seminar LINKCrosslisted as LAW 769G
Credit Hours: 1-4
Campus:
Course Delivery: Classroom
Policies of federal income taxation with emphasis on current legislative proposals and alternatives.
ACCT 984
Seminar in Selected Topics LINK
Credit Hours: 3
Course Format: Lecture 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program and permission.
Topics vary.
ACCT 990
Accountancy Internship LINK
Credit Hours: 1-3
Max credits per degree: 6
Campus:
Course Delivery: Classroom
Prereqs:
Admission to MPA program, permission of MPA adviser, and acceptance into approved internship program
Maximum of 6 sem hrs can be counted towards the MPA degree. Students present oral and written reports to faculty seminar once a semester. Independent study of theories, principles, practices, techniques, and strategies utilized in the accounting field. Practical experience in professional accounting situations through a preapproved internship program.
ACCT 991
Seminar in Capital Market Research in Accounting LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program, completion of research tools requirement, and permission
Capital market effects of accounting measurements and presentation, foundation of capital market research in accounting, methodology in conducting capital market research, and implication of capital market effects on accounting policy.
ACCT 992
Seminar in Behavioral Accounting Research LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program, completion of research tools requirements, and permission
MNGT 960 recommended. Behavioral factors in accounting system, design, audit judgment, decision making using accounting data, performance evaluation, accounting policy formation, and other accounting-related tasks.
ACCT 993
Seminar in Analytical Accounting Models LINK
Credit Hours: 3
Campus:
Course Delivery: Classroom
Prereqs:
Admission to PhD program and permission
Measurement alternatives through modeling of choices and economic analysis of information choices.
ACCT 995
Seminar in Contemporary Managerial Accounting: Selected Topics LINK
Credit Hours: 3
Max credits per degree: 24
Campus:
Course Delivery: Classroom
Prereqs:
ACCT 858 or equivalent
May be repeated for credit if different subject matter. Special subjects in contemporary managerial accounting.
ACCT 996
Directed Reading or Research LINK
Credit Hours: 1-3
Campus:
Course Delivery: Classroom
ACCT 999
Doctoral Dissertation LINK
Credit Hours: 1-24
Max credits per degree: 55
Campus:
Course Delivery: Classroom
Prereqs:
Admission to doctoral degree program and permission of supervisory committee chair

Contents

Description

For a brief description of the program, application requirements and contact information, view the graduate program summary.

Area Committee: Professors Gordon Karels (chair), Gentry, Luthans, Smith

School/Departments Cooperating: Accountancy, Finance, Management, and Marketing

The Business Interdepartmental Area Graduate Committee makes recommendations to the UNL Dean of Graduate Studies regarding the admission of students for study leading to the degree programs. The department offers an MA, MBA, MBA/JD, MBA/MARC (Master of Architecture), MPA, and the PhD program. These programs are accredited by the Association to Advance Collegiate Schools of Business.

Applicants for the various advanced degree programs offered by the Business Interdepartmental Area must hold a baccalaureate degree, or be in the process of completing a degree, from an accredited college or university and are expected to have a satisfactory scholastic average. In addition, they must have a satisfactory score on the Graduate Management Admission Test (GMAT) and present three letters of recommendation regarding their capacity for graduate study. Information regarding the GMAT may be obtained at mba.com. PhD students who wish to be considered for fellowships or assistantships during the academic year should begin the application process by December 1. MBA students need to be admitted by March 1 in order to be fully considered. Fellowships and assistantships are only available to full-time students in the on-campus program.

Applicants for admission to the masters programs (MA, MS, MPA), other than MBA programs, are normally graduates of an Association to Advance Collegiate Schools of Business (AACSB) accredited institution. Students who are not graduates of an AACSB accredited college or school of business are usually required to complete several courses to satisfy the Common Body of Knowledge (CBK), which consists of a combination of undergraduate and graduate courses. Students who hold a bachelors degree in business administration or who have previously completed undergraduate course work in these areas may be able to have some CBK courses waived. In addition, students are expected to have completed a course in calculus and to have satisfied the written and oral communication requirements of the department. Transcripts will be reviewed at the time of admission to determine any entrance deficiencies.

NOTE: No student on nondegree status may take graduate courses in the business area without prior specific written approval of the chair of the Graduate Committee.

Master of Business Administration

For a brief description of the program, application requirements and contact information, view the graduate program summary.

The MBA program is designed to provide students with broad exposure to business administration and its functional areas. Those who have little or no previous course work in business will find the MBA program beneficial. Students from areas such as the humanities, sciences, engineering, social sciences, journalism, education, agriculture, and architecture choose the MBA program. Students interested in the MBA program may register as a full-time or part-time student. On-campus courses are offered during the fall, spring and summer sessions.

The MBA program is also available on-line. This on-line delivery, along with the modular scheduling, allows today’s working professional the opportunity to participate in an internationally recognized program without any career interruptions. If travel, job or family obligations prevent you from attending traditional on-campus classes, the flexibility of on-line classes brings the UNL MBA to you--on your schedule.

For additional information on the Distance MBA program, contact:

    Kerri Hiatt
    Distance MBA Program Coordinator and Advisor
    University of Nebraska-Lincoln
    402-472-9033, Voice
    402-472-5997, Fax
    khiatt3@unl.edu
    http://mba.unl.edu

The College of Business offers several joint and cooperative MBA programs:

  • An MBA program with a specialization in agribusiness is offered in cooperation with the College of Agricultural Sciences and Natural Resources.
  • The MBA/JD program is a joint program offered by the Business Interdepartmental Area and the Law College. Students interested in pursuing a career in corporate law, general law practice, government regulations, business management, or other business-related fields may pursue this program.
  • The MBA/M.Arch architecture program is offered by the business interdepartmental areas and the College of Architecture. The program is based on the increased need for architects to be well versed in business practices. Students can complete this program in a three-year sequence.


Students seeking the MBA degree will normally complete 48 hours of graduate credit. A student who has no previous course work in business administration may want to complete some of the Common Body of Knowledge (CBK) requirements, but the prerequisites are calculus, statistics, and computer proficiency. Students who hold a bachelors degree in business may be allowed to waive some of the MBA core classes. This determination will be made upon admission.

The graduate core consists of the following 18 hours of course work: GRBA 810, 811, 812, 813, 814, and 815.

The cross-functional requirements include GRBA 851, 852, 853, and 896 or 898. GRBA 853 is to be taken in the student’s final semester in the program.

The breadth requirements include an additional 9 hours from three of the five interdepartmental business areas--accounting, economics, finance, marketing, and management. At least 6 of the 9 hours must be graduate-only courses (*800 or 900).

An additional 9 hours of elective courses are required. These courses may be selected in the areas of the interdepartmental programs. Alternatively, these courses may be taken outside of the College of Business Administration with advisor approval. At least one course must be graduate-only (*800 or 900).

MBA students admitted with limited professional work experience must complete an internship. Students may receive elective credit for their internship in GRBA 890 as part of their program. A maximum of 6 credit hours may be earned from two separate internship experiences.

MBA students may structure the electives and breadth requirements into a specialization. A specialization is made up of 9 hours, 6 of which must be graduate-only (*800 or 900) in an area of business. Please see an MBA advisor for more information.

According to the policies of the Graduate College and the business interdepartmental area faculty, candidates for the MBA are required to take a final written, comprehensive examination. This exam will be administered in GRBA 853, which should be taken during a student’s final semester in the program.

In addition to the MBA application and admission requirements listed above, students interested in the MBA/JD program must also submit Law College application materials and be admitted to the law program. Because the Law College only admits first-year students in the fall semester, application materials must be received by March 1 in order to be considered for the following academic year. For further information on the program, please contact the Assistant Dean, College of Law, University of Nebraska-Lincoln.

Master of Professional Accountancy


For a brief description of the program, application requirements and contact information, view the graduate program summary.

The mission of the School of Accountancy is to provide quality teaching, research, and service and to maintain a leadership role in accounting education. The objective of the master of professional accountancy program is to provide candidates with greater breadth and depth in accounting education, and related subjects and skills, than is possible in a baccalaureate program in preparation for careers as professional accountants.

Students interested in a career in accounting should consider the Master of Professional Accountancy (MPA) degree. This degree may be earned by students pursuing a Bachelor of Business Administration degree at UNL or by students who have already completed an undergraduate degree. Because admission and enrollment in the MPA program involves specific requirements that differ from those of other business programs, students interested in this degree should contact the MPA adviser, Dr. Jim Brown, prior to enrolling in course work: jbrown2@unl.edu or 402-472-2320.

The MPA/JD program is a joint program offered by the School of Accountancy and the College of Law. Students interested in a career in taxation or other law/accounting-related fields may pursue this program.

Admission and enrollment in this program has some very specific deadlines which differ from those described above. It is very important for students interested in this program to consult with the Director of the MPA program, prior to applying for admission.

Applicants for admission to the MPA program are normally either enrolled in the bachelors degree program in business administration at UNL (provisional status) or are graduates of an accredited institution (full graduate standing).

Applicants must have a satisfactory score on the Graduate Management Admission Test (GMAT), submit three letters of recommendation for graduate study, and (if a graduate of another institution) provide one copy of an official transcript covering all collegiate work completed. At the time of admission, transcripts are reviewed to determine if any deficiencies must be completed to satisfy accreditation standards (as established by the American Assembly of Collegiate Schools of Business).

The MPA program is generally pursued by those students who are in the process of completing their bachelors degree in business administration at the University of Nebraska-Lincoln. It is recommended that students apply to this program during the first semester of their senior year. Students from other departments and institutions interested in this program may apply for admission during their senior year or after completion of the bachelors degree.

In addition to satisfying the Common Body of Knowledge (CBK) requirements and other general requirements as set forth by the Business Interdepartmental Area and the Graduate College, students may also be required to complete undergraduate accounting prerequisite courses. These courses include ACCT 201, 202, 308, 309, 313, and 314. Students admitted to the program while enrolled in the bachelors degree in business administration at UNL will complete a minimum of 156 hours of semester credit--with 36 of these hours taken in graduate-level courses. A minimum of 20 hours of credit must be earned in graduate-only course work (courses with no 400-level counterpart). Fifteen hours of graduate-only course work must be completed in accounting. Students who have not previously completed an administrative policy course will be required to take GRBA 853, Strategic Management and Business Policy. During the final semester of the program, students will be required to pass an oral comprehensive examination.

A complete listing of the requirements for the MPA Program are available from the Director of the MPA Program.

In addition to the MPA application and admission requirements listed above, students interested in the MPA/JD program must also submit College of Law application materials and be admitted to the law program. Since the College of Law only admits first-year students in the fall semester, application materials must be received by March 1 in order to be considered for the following academic year. For further information on the program, contact the Assistant Dean, College of Law, University of Nebraska-Lincoln.

Master of Arts and Doctor of Philosophy


To qualify for admission to either program, students must normally have graduated from an accredited institution with a degree in business administration. Students applying to the MA program who are not graduates of an Association to Advance Collegiate Schools of Business (AACSB) accredited college or school of business administration will be required to complete the Common Body of Knowledge courses.

The Common Body of Knowledge (CBK) consists of the following classes: BLAW 371 or 372 (Legal Environment); ACCT 201 and 202 (Principles) or 306; ECON 211 and 212 (Principles) or 210, ECON 215 or STAT 218 (Statistics); FINA 361 (Finance); MRKT 341 (Marketing); MNGT 360 (Managing Behavior in Organizations); and MNGT 331 (Operations and Resources Management). In addition, students are expected to have completed a course in calculus (MATH 104 or 106) and show computer proficiency (BSAD 150) and oral and written communication skills (ENGL 150, ENGL 254 or COMM 286). Furthermore, students who have not previously completed an administrative policy course will be required to take GRBA 853, Strategic Management and Business Policy.

The MA program provides the opportunity for students to focus on one or two areas of business (or one area of business and one area outside of business with the approval of the adviser). The MA program is normally chosen by students who wish to build more knowledge in the area of specialization.

The MA degree is offered under all three options according to requirements of the Graduate College. A faculty adviser is responsible for and designs a student’s MA program. The student is expected to complete a program in one or two principal fields to be selected from banking, finance, insurance, investments, management information systems, management science, organization and management theory, marketing, marketing channels, organizational behavior, personnel and labor relations, production, strategic management, and promotion. The supporting field may be selected from the above or, in the case of Option II, an outside minor with the approval of the adviser. Under Options I and II, a minimum of 16 hours of course work must be earned in courses open exclusively to graduate students. Under Option III, a minimum of 18 hours must be earned in graduate-only courses. Graduate business administration 853 and departmental 996, directed reading courses, may not be used to fulfill the minimum hours required in courses open exclusively to graduate students (900 level or 800 level without 400 or lower counterparts) for all three options.

The MA student is required to take written and/or oral comprehensive examinations according to the requirements of the Graduate College. At the discretion of the adviser, this examination may include a separate section specifically covering the supporting field.

The Marketing Department also offers a specialization in marketing, communications studies, and advertising. This is an Option III program. The program consists of a major - a minimum of 18 hours in marketing and two minors of 9 hours - one in communication studies and one in advertising. Eighteen hours of the program are specified courses which includes 6 hours from each of the following three departments: marketing, communication studies, and advertising. A comprehensive oral examination is also required.

The PhD program is designed primarily for those who expect to pursue a career in research or university-level teaching.

Students in a graduate business program must earn a grade of B or better in 800-level course work in a minor, or allied, or supporting course work to be recommended for a graduate degree.

Students interested in the programs offered by the Business Interdepartmental Area may contact Graduate Advising for further information:

    Graduate Advising
    University of Nebraska-Lincoln
    139 CBA
    PO Box 880405
    Lincoln, NE 68588-0405
    402-472-2338
    cbagrad@unl.edu


Students in the MA, MPA, MBA, MS, MBA/JD and MBA/MArch program should also be aware of the requirement of submission of the Memorandum of Courses form prior to completion of half the program. Please contact your advisor for more information.

Applicants for admission to the PhD program should be graduates of an accredited institution with a degree in business administration. Students who are not graduates of an AACSB accredited college or school of business may be required to complete courses to satisfy the Common Body of Knowledge. Some programs may permit the student to substitute appropriate courses in analytical techniques or behavioral sciences to fulfill this requirement. A student’s supervisory committee will make this determination at the time of admission to the program.

In addition to the general requirements of the Graduate College for the doctor of philosophy degree, students are normally required to choose four fields of emphasis. At least half of the fields must be in the business area, including banking, finance, financial accounting, insurance, international marketing, investments, managerial accounting, management information systems, management science, organization and management theory, marketing, marketing channels, organizational behavior/human resources management, production and operations management, promotion, strategic management, and taxation. Fields in the Department of Economics may be included in the program. Each of the fields will normally be covered by a comprehensive examination. Approved minors, if used, may include the areas of mathematics, political science, psychology, economics, and sociology or others specifically approved by the supervisory committee.

As part of their regular course work, doctoral students are required to take ECON 852 Teaching College Economics and Business prior to, or parallel, with the first course taught. In addition to the regular course work and research prescribed in a PhD program, a student must complete a minimum of 9 hours of acceptable course work for the research tool requirement. These hours must be completed after receipt of the bachelors degree and may be taken as either graduate-level or undergraduate-level courses designated by the supervisory committee. The tool may include courses in one or more of the following fields designated by the supervisory committee: research methods, statistics, mathematics, computer science, or foreign language. These hours will not be part of the required minimum 90 hours for the PhD degree.

Specializations available at the doctoral level:
Accountancy; Finance; Management; Marketing

School of Accountancy

For a brief description of the program, application requirements and contact information, view the graduate program summary, Click here.

Director: Paul Shoemaker, Ph.D.

Graduate Committee Chair: David Smith, Ph.D.

Students not seeking a law degree may be admitted to one or more of the cross-listed College of Law courses in the School of Accountancy with the specific approval of the faculty member teaching the course and the Dean of the College of Law.

For admission to all graduate courses, the prerequisite course must have been completed with a C or better or the student must have permission of the instructor.

Finance

View the PhD program information in Finance.

Department Chair: Manferd Peterson, Ph.D.

Graduate Chair: John Geppert, Ph.D.

Management

View the program information in Business.

Department Chair: Gwen Combs, Ph.D.

Graduate Chair: Peter Harms, Ph.D.

The Ph.D. program in Management is a research-oriented opportunity for students to prepare for successful academic careers as faculty in Colleges of Business. We prepare students to pursue high quality scholarship, and to perform effectively in the classroom. The program requires full-time participation.

Admission

We will be inviting applications for admission to the program in Fall 2012. We anticipate admitting 2-3 students per year. Students admitted to the program typically will have a Masters degree in a Business discipline or related field from an accredited university. A GMAT/GRE score will be required as part of the admission process. The GMAT/GRE score is not the sole admission criterion, however the average score for admitted students will be targeted at 1400+ using the sum of GMAT (or GRE equivalent) and 200* GPA.

Coursework

The program provides a broad base in contemporary issues in Management, and will take at least four years to complete: two to two and a half years of coursework, with the remainder devoted to dissertation research, teaching, and other research projects aimed at assisting students develop their own programmatic research agenda. Typically, students will complete at least six courses from the Management Department in the areas of Organizational Behavior, Human Resources, Strategy, Leadership, and Organizational Research Methods. Students will be required to complete at least four courses in various statistical and/or qualitative data analysis techniques, and three courses in an approved minor area of study.

Typically, students will take their comprehensive exams at the end of their second summer in residence after their core curriculum requirements have been met. Upon successful completion of comprehensive exams students will be expected to defend a dissertation proposal in the following academic year, and then successfully defend the completed dissertation within 1-2 years of the proposal defense.

In addition to the feedback received in coursework, students will be evaluated each year by the faculty to ensure satisfactory progress toward the degree.

Support

Students accepted into the Ph.D. program in Management will receive a stipend, tuition remission, and basic health insurance offered by the University of Nebraska’s student health insurance plan. Students can also expect some support for travel to professional meetings where they are presenting papers based on their research.

Student Life

Ph.D. students are expected to be active partners in the academic community. They will have an opportunity to work with different faculty, teach for at least two semesters, develop independent research projects, and participate in various brownbag sessions, current topics seminars, and doctoral development sessions.

Marketing

View the Masters Degree program information in Marketing.

View the PhD program information in Marketing.

Interim Department Chair: A. Dwayne Ball, Ph.D.

Graduate Committee Chair: James Gentry, DBA

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