1This area of emphasis is intended to assist learners with an undergraduate major in accounting to meet the 150-credit education requirement to take the uniform CPA examination. The curriculum expands on undergraduate accounting topics to provide learners advanced skill in the course areas. Learners without an undergraduate major in accounting or 30 semester credits of undergraduate accounting courses may be required to remediate areas in which foundational undergraduate coursework was not previously taken. Learners will be expected to demonstrate knowledge of and be able to apply a range of accounting and financial principles and concepts including, but not limited to:
- United States Generally Accepted Accounting Principles (GAAP),
- Managerial and Cost Accounting
- United States Generally Accepted Audit Standards (GAAS),
- Government and Not-For-Profit Accounting Principles
- Corporate Financial Management and Federal Taxation
2Learners are expected to demonstrate mastery of the knowledge and skills needed for successful competition in the global environment. The emphasis expands on the domestic viewpoint covered in undergraduate foundational and MBA core courses by exploring the challenges faced by organizations competing in the global economy.
Learners will explore current business issues in a global economic context including the effect of culture on the conduct of business and business ethics, how firms operate in the global environment, the effect of the global environment and competition on business strategy, how firms market in the global environment, the financial operations of international and global enterprises, supply chain and logistics issues faced by global competitors, and the legal environment of global competition.
Learners will complete a research project involving a substantive issue relevant to global business and of interest to the learner. Learners will use this project to demonstrate competency and mastery of the various fields of study covered in the program.
3Learners will be expected to demonstrate proficiency in the field of human resources in terms of staffing a competitive, teamcentered environment. Learners will be expected to demonstrate substantial knowledge in the field of human resources including, but not limited to:
- Employment laws related to application and hiring procedures.
- The differentiation between compensation and benefits packages.
- The formulation of a plan for downsizing an organization.
- The ability to design and implement a succession plan.
- Crisis management issues related to human resources.
- Learners will be expected to demonstrate knowledge of the principles and methods for developing human resources in an organization through training programs.
4Learners will be expected to demonstrate the knowledge and ability to implement collaborative processes for identifying needs, assessing alternatives, and managing planned changes in organizations. Learners will be expected to demonstrate the knowledge and ability to apply organizational development and intervention techniques and models. Learners will be expected to demonstrate the knowledge of managing the dynamics of an organization. Learners will be expected to demonstrate knowledge of the theory related to planned organizational change, organizational restructuring, job redesign, large system change and organization reengineering. Learners will be expected to demonstrate the ability to diagnose problems associated with and prescribe techniques for developing organizational culture and climate.
5Learners will be expected to demonstrate knowledge of the historical view of quality management and how this has shaped organizational competitiveness. Learners will be expected to demonstrate knowledge of the philosophies of the key figures in the quality management movement. Learners will be expected to develop a comprehension of and demonstrate the ability to use major audit procedures. Learners will be expected to demonstrate knowledge of the use of various quality tools including, but not limited to:
- The formation of a process improvement team.
- The calculation of the cost of quality in an organization.
- The construction of work flow and process improvement diagrams.
- The application of statistical process control or other measurements using cause and effect diagrams.
- The application of cause and effect diagrams, flowcharts, control charts, affinity diagrams, activity networks and brainstorming sessions for the purpose of solving organizational quality problems.
6Learners explore the theory and application of advanced concepts in corporate finance, and the environment in which corporate finance is conducted. The emphasis is intended to assist learners aspiring to senior financial management positions to gain both advanced professional skills in corporate finance and the skills associated with interacting, motivating, and managing people.
Learners are expected to demonstrate knowledge of, and be able to apply, advanced financial management concepts and theories including, but not limited to: (1) management of working capital, capital structure and financial risks; (2) legal, regulatory, and ethical environments in which corporate finance and the firm functions; (3) mergers, acquisitions, and divestures; (4) market places for financial funds and instruments, and the theory and application of those markets and instruments; (4) financial management in the global environment; (5) Integration of management skills with corporate financial management professional skills.