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University of Utah General Catalog 2001-2002
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| David Eccles School of
Business
Accredited by AACSB—The International Association for Management Education. Dean, Jack W. Brittain, Ph.D. Associate Dean, Debra L. Scammon, Ph.D. Office: 101 Kendall D. Garff Building, 581-7676 Departments Accounting
Degrees Bachelor of Arts (B.A.)
1This degree is offered through The Graduate School. Undergraduate Programs David Eccles School of Business Dean, Jack W. Brittain, Ph.D. Associate Dean, Debra L. Scammon, Ph.D. Office: 440 Kendall D. Garff Building, 581-7853 The David Eccles School of Business has implemented a curriculum which is described below. Mission Statement. The mission of the David Eccles School of Business is to provide an education with impact by creating, discovering, and communicating knowledge about leading-edge research and best management practices. By preparing students for the rapidly changing global world of business, and through the synergy of research, education, and service, the David Eccles School of Business strives to be among the most respected business schools in the nation. Attributes. At the David Eccles School of Business, students gain an understanding of four key principles: e-business savvy, global perspective, entrepreneurial spirit, and professional integrity. Our students learn to manage technology and identify entrepreneurial opportunity. They learn the social implications of doing global business and develop the values and ethics to succeed and prosper. The faculty at the David Eccles School of Business are committed to the lifelong learning process, and the curriculum is designed to foster a comprehensive teaching-learning continuum. If students have any questions about their specific graduation requirements, they are strongly encouraged to contact the Undergraduate Programs Office in 440 KDGB. Actual changes to the curriculum may occur without notice and students will be held responsible for graduation requirements that are in place at the time they enter upper division. General Education. Business majors need broad educational backgrounds in order to become effective managers. All business students must satisfy University general education and graduation requirements. Students who would like to use CLEP credit to satisfy general education requirements should check with the Undergraduate Programs Office, 440 KDGB. Prebusiness Required Courses
Intermediate Required Courses
Upper-Division Required Courses
Additional Requirements. (1) In addition to the prebusiness, intermediate, and upper-division required courses, students must complete departmental requirements in accounting, finance, management, or marketing; (2) all prebusiness, intermediate, and departmental required courses must be taken for letter grades and grades must be a C- or better; and (3) upper-division required courses cannot be used to fill departmental elective hours. Admission. Students must meet specified criteria to be admitted to departmental major status. Prebusiness Requirements. Admission to the prebusiness major is open to all entering freshman, transfer, and readmitted students interested in business majors. Since entering freshmen are given priority for registration if they attend orientation, all entering freshmen are encouraged to attend orientation. Prebusiness courses should not be confused with general education requirements. Students must complete prebusiness requirements before enrolling in intermediate business courses. All students must satisfy all prebusiness requirements for a letter grade. Departmental Major. Acceptance as a departmental major in accounting, finance, management, marketing, or business administration is restricted by the capacity of the David Eccles School of Business. Students who meet the admission criteria should submit their application to the Undergraduate Programs Office. Applications are processed one term in advance. For example, students who apply during the spring will be admitted for summer. Applications for upper division are processed each semester and are due in the Undergraduate Programs Office (440 KDGB) by the third Friday of the semester. All applications must be accompanied by an updated transcript and a summary of transfer credit where applicable. Notification of admission status is mailed to each applicant. Students who transfer from an in-state institution, have completed an associate of science degree in business, have satisfied all of their prebusiness and intermediate business classes, and have completed a computer essentials course equivalent to ACCTG 1420 are encouraged to apply for upper-division status prior to attending the University. Applications from transfer students will be processed during regularly scheduled admission meetings. University students should apply for upper-division status when they are currently enrolled in their last intermediate classes. Acceptance is conditional upon completing all intermediate courses with a GPA equal to that of other students admitted at the same time. GPA used for admission varies. It depends on the number of applicants, the GPA of those applicants, and the space available in the Business School. Based on available capacity in upper division, a number of applicants are admitted solely on the basis of GPA. Applicants ranking below this cut-off point are evaluated by the Undergraduate Admissions Committee. (The committee may also consider other factors besides GPA in making the final decision.) Minor. The David Eccles School of Business has established a business minor designed for students majoring in other programs throughout the University. Students interested in pursuing a minor in business should contact the Undergraduate Programs Office in 440 KDGB. Prerequisites for the Minor. Students interested in the business minor will need to complete the following courses before applying for admission to the minor: MATH 1090, WRTG 2010, ACCTG 1420, and a 2.75 GPA. Once students have satisfied the prerequisite requirements, they may apply for the Business Minor Program. Students may transfer the equivalent of two courses to satisfy requirements for the business minor. Those classes must be evaluated by the Undergraduate Programs Office, 440 KDGB. Students must be admitted to the minor before taking classes for the business minor. Applications may be obtained in 440 KDGB and are processed every week. Students are notified by mail of their admission to the business minor. The business minor includes 21 units of course work including courses in accounting, finance, management, and marketing. For more information, contact the Undergraduate Programs Office in 440 KDGB or call 581-7853. Registration. Any University student may register for 1000-level business courses. Registration for courses at the 2000 level and above is restricted to intermediate and departmental business majors as follows. 2000-level Courses. Registration for intermediate (2000-level) business courses is restricted to David Eccles School of Business intermediate majors. Students coded into other majors may register with special permission from the David Eccles School of Business Undergraduate Programs Office. Prerequisites will be enforced. 3000- to 5000-level Courses. Registration for upper-division (3000- to 5000-level) business courses is restricted to David Eccles School of Business departmental majors. Students coded into other majors may register with special permission from the David Eccles School of Business Undergraduate Programs Office. Prerequisites will be enforced. Correspondence Study. No more than nine credit hours of courses taken by correspondence are accepted to fulfill prebusiness or intermediate requirements. Business correspondence-study classes numbered 3000 and above do not fulfill degree requirements in business. Graduation Requirements. Candidates for the B.A. or B.S. degree must complete at least 122 hours of approved course work including a minimum of 40 hours in 3000- to 5000-level classes. A minimum GPA of 2.0 must be maintained in upper-division business courses. All business requirements must be completed with a letter grade of C- or better. The major department must approve graduation. According to the University's Policy and Procedures Manual (January 1981): "The University reserves the right to change, at any time, the requirements for graduation, and every candidate for a degree shall be required to comply with such changes as far as the uncompleted portion of his/her course is affected." Whether or not a course is accepted toward degree requirements is determined by the date it was taken and the grade received. For details, contact the David Eccles School of Business Undergraduate Programs Office. Financial Aid and Scholarships. Many local and national scholarships are available to matriculated, full-time students majoring in business. Entering freshmen must apply by February 1 of the year prior to their first academic year at the University of Utah. Undergraduate students who have completed one or more semesters at the University must apply in March (see business school application for exact date). Transfer students must also apply by February 1. Contact the David Eccles School of Business Undergraduate Programs Office. A complete listing of all scholarships, grants, and loans at the University is available from the Financial Aid and Scholarships Office, 105 Student Services Building. Graduate Programs David Eccles School of Business Master's Programs Office: 460 Business Classroom Building, (phone) 581-7785,
Ph.D. Office, 412 Kendall D. Garff Building, (phone) 581-8625, (fax)
581-7214
Courses. A matriculated graduate student may enroll in any 6000- or 7000-level course in the David Eccles School of Business providing the student has adequate background for the course. In the case of overenrollment, students in the David Eccles School of Business are given first preference. Students from other disciplines may not participate in advance registration but may place their name on a waiting list maintained by the master's programs adviser, 581-7785. Access codes may be obtained during the first week of class. Matriculated graduate students outside the David Eccles School of Business may take no more than two courses in the David Eccles School of Business. Such students may be required to file a copy of their official program of study during their second semester in order to continue taking business courses. Pre-Program Orientations.
Students in the evening MBA and MPrA programs complete the pre-program Business Challenge orientation program scheduled just prior to the start of University classes. Students are placed in teams to complete community service projects. Program objectives are to build the learning community, learn about team dynamics, and explore the concepts of corporate and social responsibility. Core Courses. Core courses are required for all master's degrees in business. Computer competency must be demonstrated through a knowledge of spreadsheets and word processing. Courses that fulfill the core requirements are listed below. Core Courses (Credit Hours)
Admission Requirements. All graduate programs require a bachelor's degree from an accredited university or college, official reports of GMAT scores, transcripts from previous colleges and universities, a current resume, letters of recommendation, and responses to essay questions. Before entering the program, students must have completed a statistics course with a B (3.0) or better grade and have scored at or above the 50th percentile on the quantitative portion of the GMAT. Students who do not earn this score must complete one of the following before starting the master's program:
Master's Degree Programs. Applicants to master's degree programs whose native language is not English are required to submit scores from the TSE, regardless of whether or not they reside in the United States. If an international student holds an undergraduate degree from a U.S. university, both the TOEFL and the TSE requirements may be waived. Admission to all joint M.B.A. programs requires that the student be simultaneously admitted by the two colleges. Executive M.B.A. applicants should send the following items directly to the David Eccles School of Business: a detailed resume listing all work experience and a nomination letter from the applicant's employer. The letter must include a statement recognizing the program time requirement and the employer's willingness to support the applicant in completing program requirements. Transcripts, applications, and fees should be sent to the University's Admissions Office. Students entering the Executive M.B.A. program must have completed college algebra with a grade of B or better within the last 10 years. With the exception of the Master of Professional Accountancy (MPrA) program, all masters students are admitted just once a year--summer term for the accelerated one-year MBA program, and fall semester for all other programs. MPrA applicants are admitted in both fall and spring semesters. Deadlines for application to the one-year MBA program are January 15 (priority deadline) and February 1 (final deadline). Deadlines for the Professional MBA Program are March 15 (priority) and May 15 (final). Deadlines for all other fall entry programs are March 15 (priority) and April 15 (final). November 15 is the application deadline for spring entry into the MPrA program. Students pursuing a master's degree are required to file a declaration stating whether they are full- or half-time students. A full-time load is 15 hours (five classes) per semester, and a half-time load is from six to nine hours (two to three classes) per semester. All students must complete responses to essay questions, the subjects of which are outlined in the David Eccles School of Business application packet. Two confidential evaluations must be sent directly from the recommender to the David Eccles School of Business. Evaluation forms can be found on the web or by calling the Masters Programs office. Ph.D. Program. Students must apply to the Ph.D. program for fall semester admission by January 15. A complete file for Ph.D. applicants includes applications, official transcripts of all previous academic work (both graduate and undergraduate), GMAT or GRE scores, three letters of recommendation from academic sources, and a written goals statement, the subject of which is outlined in the David Eccles School of Business Ph.D. program application packet. Full-time participation is required and financial assistance is generally granted. Financial Assistance. Scholarships, assistantships, loans, and other types of financial assistance are available to graduate students in the David Eccles School of Business. The scholarship application for masters programs is included in the online application process. For specific information, contact the Master's Programs Office or the Ph.D. Program Office, David Eccles School of Business. M.B.A. Program. The primary objective of the M.B.A. program is to develop leaders who are effective in a range of responsible managerial positions in business firms, nonprofit institutions, or government agencies. Emphasis is placed upon clear definition of problem situations, analysis, and decision making. The teaching method employs a balanced mix of case analysis, student projects and presentations, computer simulations, lectures, and seminar discussions. Internships, consultation experiences, and a field study apply classroom learning to practical business situations. Written and oral communication skills are stressed throughout the curriculum. See Business Administration in the Courses section of this catalog for a complete listing and descriptions of all MBA-designated course offerings. The program serves graduates from liberal arts, science, engineering, or other fields, as well as graduates from recognized colleges of business who want to study business administration. The M.B.A. program requires two years of study (four semesters) for a full-time student without a prior degree in business. An accelerated one-year program (three semesters) is available to students who have business bachelor's degrees from schools nationally accredited by AACSB—The International Association for Management Education. The Professional MBA Program is available to working professionals who wish to earn the degree without career interruption. The evening MBA Program requires three years of study and is designed for individuals from all academic backgrounds. Students complete the program on a part-time basis, attending class two evenings each week. Core course requirements for the evening MBA Program are the same as the day core requirements, except the Career Strategies class. Students with bachelor's degrees in business who have completed courses equivalent to the MBA core courses may be able to substitute these courses with electives. Summer Term (Credit Hours)
ACCTG 6002 Topics in Accounting/Finance (3)*
*Students take two of these three classes based on their undergraduate majors. Advanced Course Requirements
Students may elect courses outside the David Eccles School of Business with the permission of the graduate counselor. The maximum time allowed to complete the degree is six consecutive calendar years. M.B.A. with International Emphasis and Foreign Language Qualification. Given an interdependent world economic system which demands internationally literate managers, the purpose of the M.B.A. International Emphasis Program is to train future business leaders to operate effectively in both domestic and international environments. The international emphasis track brings together students with proven foreign language knowledge and diverse backgrounds, trains them in the necessary technical domestic and international business skills, further enhances their language capabilities, and fosters learning about the cultural, historical, and political dynamics of foreign societies and markets. In its area emphases, the program focuses on East and South Asia, Latin America, Western Europe. Students take internationally-focused modules in finance, marketing, accounting, production/operations, law, strategy, and human resource management. A special series of guest speakers on current issues is integrated with the international curriculum. As part of the emphasis, students also are required to complete an international experience which may be fulfilled by an internship, foreign study exchange, or international field study. International emphasis students are also involved in the major research and outreach programs of the Brigham Young University/University of Utah Center for International Business Education and Research, a national resource funded in part by the U.S. Department of Education. Students wishing to enter the International Emphasis program must (1) be in good standing after having completed the first year of the two-year M.B.A. program or be admitted to the one-year M.B.A. program, and (2) have at least a minor, or proficiency equivalent to that of a minor, in a second language. Students who do not hold a recognized college major or minor in a second language will need to demonstrate equivalent qualification through testing by the University's language faculty. Successful graduates of the program will be granted a Master of Business Administration degree as well as an International Emphasis and Foreign Language Qualification Certificate. Prospective M.B.A. International Emphasis students are encouraged to call the graduate counselor in the Master's Programs Office, 581-7785, for more specific information and advice. M.B.A./Health Services Administration. An M.B.A. degree with an emphasis option in health services administration is available through the David Eccles School of Business. For information, see Health Services Administration in the Courses section of this catalog or contact the Master's Programs adviser, 460 Bu C, 581-7785. Executive M.B.A. The Executive MBA. program uniquely gears its approach to working executives who already have business experience at a decision making level. It provides them the opportunity to improve their management skills and gain new information in such areas a technology, E-Business and entrepreneurship. Participants learn not only from the course work and instructors but also from their student peers, who come from diverse business settings. This helps students broaden their experiences and perspectives when searching for solutions to problems. The degree program takes 21 months to complete. Classes meet one day each week, alternating Fridays and Saturdays, for eight hours. The students also participate in two 1-week residency programs, held prior to the beginning of each autumn term, and one 2-week international field study at the end of the program. The first year's curriculum is designed to concentrate on skill building. Fundamentals are emphasized using case studies in the core areas of finance, accounting, marketing and management. The student is given the tools to operate in a dynamically changing business environment, including human dynamics of organizational behavior, leadership theory, corporate finance, financial accounting, and why business deicsions are made based upon accounting data. The second year's curriculum focuses on the strategic management of business as it is impacted by the external fources constantly shaping business decisions. The goal of the second year is to encourage the studetn to develop a broad perspective and visionary orientation. The student will also be introduced to the global environment. Joint Degrees with the M.B.A. M.B.A.-Master of Architecture and M.B.A.-Juris Doctor are joint-degree programs available through the David Eccles School of Business. For more detailed information, contact the Master's Programs Office, David Eccles School of Business. M.Pr.A. Program. The level of education required for success in the accounting profession is increasing rapidly. Graduate training not only facilitates entry into the profession but also enhances career progress and job mobility. This trend is particularly pronounced in public accounting and taxation. In response to those demands, the School of Accounting offers the Master of Professional Accountancy (M.Pr.A.) degree. The American Institute of Certified Public Accountants, National Association of State Boards of Accountancy, Utah Association of CPAs, and many other professional organizations also strongly endorse graduate accounting education. The David Eccles School of Business M.Pr.A. program and the accounting
faculty
The purpose of the M.Pr.A. program is to prepare students for leadership
in the
Students who have a bachelor's degree in accounting from a nationally
accredited
Only students with undergraduate degrees in accounting from accredited
U.S.
Degree Requirements. Students entering the M.Pr.A. program must
have a
ACCTG 5110, Financial Accounting I
All M.Pr.A. students must complete a set of core requirements. Beyond
the core,
M.Pr.A. Core Course Requirements (9 semester hours) Accounting Core Courses
Non-Accounting Core Courses (9 semester hours)
Professional Accounting Emphasis Beyond the M.Pr.A. core course requirements, professional accounting
emphasis
ACCTG 6110, Accounting Theory Seminar (3)
Taxation Emphasis Beyond the M.Pr.A. core course requirements and the non-accounting requirements,
Information Systems Emphasis Beyond the M.Pr.A. core coures requirements and the non-accounting requirements, students completing the IS emphasis must complete these additional requirements. Choose four of the following:
Electives All M.Pr.A. students must take nine hours of non-accounting electives
(three hours
M.H.R.M. Program. Applications for this program are not being
accepted for
M.Stat. Program. The master of statistics (M.Stat.) degree is
offered by several
Program Length. The time required to complete the M.Stat. degree
program in the
Contact the Master's Programs Office at 581-7785 for information on
program
M.S. in Finance. The Master of Science in Finance degree is offered for those students whose primary interest lies in the area of finance. The MS Finance offers a general background in finance with emphasis in the areas of corporate finance and investments. In addition, elective classes (5000-level) are offered in the areas of banking, insurance, and real estate. The time required to complete the MS Finance depends upon the student's background. With an undergraduate degree from a business school mationally accredited by the AACSB, the program can be completed in one year, requiring a minimum of 30 semester credit hours. Students without the business courses background will require more time. The maximum allowed for completion of required course work is four consectuvie calendar years. Prerequisites. Admiossion requirements for the MS Finance program are the same as the MBA program. Students are expected to have completed the following courses (or their equivalent) prior to entering the program or to complete these prerequisites while in the program (which may add up to another year to the program). Management Information Systems (1.5)
Advanced Program Requirements. Required Courses:
Project Assignment. Every MS Finance student must complete a written case study project (or a thesis if the cadidate is research qualified). For the case study project, students must explore a financial problem faced by a specific company. Using publicly available information (and person contacts, if possible), students will present the corporate problem in the case format. In addition, a suggested solution to the case problem must be presented as part of the written project. Students may work alone or in teams of up to three individuals. M.S. in Marketing. The master of science in marketing is a limited-enrollment
Students should indicate on their application why they feel the M.S.
is a more
For program details, please contact the Master's Program Office, 581-7785. Ph.D. in Business Administration. The David Eccles School of
Business
Areas of concentration in each of the David Eccles School of Business
departments
Each student must complete an allied field outside the department administering
the
Instructions for submitting an application are listed in the Graduate
Information
Financial Assistance. Graduate student stipends and tuition waivers
are awarded to
Program Length. Persons admitted to the Ph.D. program are expected
to be
For more information, contact the Ph.D. Program Office, David Eccles
School of
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