Business Administration

ACCT 501. Seminar in Accounting Issues. 3 Credits.

Addresses current issues in accounting and develops appropriate professional judgment through researching and applying accounting standards. Written communication is emphasized. Prerequisite: Permission of MAcc director. F,S.

ACCT 502. Financial Reporting and Decision Making. 3 Credits.

This course provides an overview of financial accounting terminology and concepts, financial statements, and the financial reporting process. Emphasis is placed on the decision usefulness of financial statement information and the financial reporting process as a means of communicating information about firms. Prerequisite: Admission to MBA program and department consent required; successful completion of Ivy Software's "Business Math and Statistics-Graduate" self-paced course or demonstrated equivalent competencies. F,S.

ACCT 503. Advanced Financial Accounting. 3 Credits.

Accounting for inter-corporate investments, business combinations, and other advanced financial accounting topics. Prerequisite: Permission of MAcc Director. F,S.

ACCT 504. Seminar in Auditing. 3 Credits.

Expands understanding of the auditing function and provides a framework for analyzing contemporary auditing and assurance issues. Prerequisite: Permission of MAcc Director. F.

ACCT 506. Accounting Systems. 3 Credits.

This course examines business processes and controls within the context of enterprise resource planning systems (ERP), with an emphasis on the financial cycle. Prerequisite: Permission of MAcc Director. S.

ACCT 508. Fraud Examination. 3 Credits.

Focuses on understanding types of fraud as well as collecting and evaluating evidence relating to preventing and detecting frauds. Evidence gathering methods will include the examination of documents, publicly available information, and standard practices for interviews and interrogations. Prerequisite: ACCT 405 or equivalent. On demand.

ACCT 509. Accounting Information for Decision and Control. 3 Credits.

Management accounting concepts and their application in internal planning, control, and decision-making. Prerequisite: For MBA Students ACCT 502 and department consent required; For MACC students ACCT 502, ACCT 522, ACCT 200, or completion of Ivy Software's "Financial Accounting Cycle with Supplements" online bootcamp course. F,S.

ACCT 511. Federal Taxation 1. 3 Credits.

This graduate-level course is a first course in federal taxation, covering both federal taxation of individuals and businesses. Prerequisite: Permission of MAcc Director. F,S.

ACCT 512. Accounting for Governments & Nonprofits. 3 Credits.

This course covers accounting for governmental and nonprofit entities, including fund accounting. Prerequisite: Permission of MAcc Director. S.

ACCT 513. Data Analytics in Accounting and Financial Reporting. 3 Credits.

This course prepares students to address business problems support decision decisions through data analysis. Students will develop an intuitive understanding of the concepts, advanced theories, and tools for data analytics. Programing techniques including Python and R are applied to data analytics. Machine learning, data visualization, and RPA (Robotic Process Automation) in accounting are introduced. Prerequisite: ECON 210 or any other statistics or econometrics course. F.

ACCT 514. Federal Taxation 2. 3 Credits.

This graduate-level course covers intermediate and advanced-level topics in federal taxation of both individuals and business entities. This course emphasizes the advanced federal taxation topics tested in the "Tax Compliance and Planning" section of the 2024 CPA exam. Prerequisite: ACCT 411 or ACCT 511, Permission of MAcc Director. F.

ACCT 517. Graduate Service Learning in Accounting with VITA. 2-3 Credits.

Uncompensated graduate service learning experience preparing income tax returns, under supervision of an accountancy faculty member, for taxpayers qualifying for the IRS VITA program. Students will research technical taxation issues, as they arise, in the IRS tax code. Students must also complete IRS individual tax return preparation training and pass a related IRS exam. Students will have opportunities to pursue advanced training including preparation of tax returns for international students. Students may take on leadership roles in the VITA tax preparation site operation. Repeatable to 6.00 credits. S.

ACCT 521. Financial Accounting I. 3 Credits.

This is a first course in financial accounting for graduate students that has a preparer orientation, but also provides a foundation for analyzing financial statements. Specific content focuses on assets and current liabilities as well as the formats and uses of the primary financial statements. Prerequisite: Permission of MAcc Director. F,S,SS.

ACCT 522. Financial Accounting II. 3 Credits.

This is the second course in the financial accounting sequence for graduate students. The course has a preparer orientation, but also provides a foundation for analyzing financial statements. Prerequisite: ACCT 521 or Permission of MAcc Director. F,S,SS.

ACCT 523. Financial Accounting III. 3 Credits.

This course is part of the graduate financial accounting sequence. The course has a problem-solving orientation, and involves the application of accounting principles to complex transactions and topics including deferred taxes, leases, and pensions. Prerequisite: ACCT 522 or permission of the Director of the Master of Accountancy program. F,S,SS.

ACCT 525. Audit & Assurance Services. 3 Credits.

Examines the role that assurance services play in improving the quality of information and its usefulness for decision making. Materiality and risk assessment are considered along with processes and controls in relation to financial statement audits. Prerequisite: ACCT 522 and ACCT 506, or Permission of MAcc Director. S.

ACCT 527. IT Governance and Audit. 3 Credits.

This course introduces topics related to information technology governance and audit, and their roles in internal control and risk management in accounting. Prerequisite: Admission into the Master of Accountancy program or permission of the Director of the Master of Accountancy program. On demand.

ACCT 560. Personal Accountability & Ethics. 3 Credits.

Examines foundations of ethical behavior with an emphasis on personal accountability. Issues, regulations, and cases relevant to accountants and auditors are examined. Approaches for dialogue in the context of ethical issues are introduced. Includes a service project component. Prerequisite: Permission of MAcc Director. On demand.

ACCT 561. Accounting Ethics and Leadership. 3 Credits.

Accounting professionals have a special role in assuring the quality of financial reports, and in conveying useful information to stakeholders throughout society. Identifying, and being able to effectively respond to, ethical issues are important skills for accounting professionals. This course explores the concepts of ethical thinking, professional behavior, integrity, and independence, as well as specific principles as identified in the Codes of Professional Conduct. The ethical tone of an organization is set by its leaders, and thus an understanding of leadership, and how managers can effectively lead others in a responsible manner, is important to understand from both the perspective of being a leader, and working with leaders in an organization. Prerequisite: Admission into the Master of Accountancy program or permission of the Director of the Master of Accountancy program. On demand.

ACCT 575. Special Topics. 3 Credits.

Specific topic will vary from offering to offering at the discretion of the department. Prerequisites and/or corequisites may be required depending upon the special topic selected. Course may be repeated up to a total of nine credits with permission of department. Prerequisite: Permission of department. Repeatable to 9.00 credits.

ACCT 590. Contemporary Readings in Accounting. 2 Credits.

Review of outstanding monographs and other writings in the field of accounting.

ACCT 591. Accounting Research. 1-6 Credits.

Individual student projects designed to develop skills in accounting research. On demand.

ACCT 592. Research in Federal Tax. 1-4 Credits.

Research in Federal Income Tax with emphasis on corporations and shareholders. Prerequisite: ACCT 411 or equivalent. Repeatable to 4.00 credits. On demand.

ACCT 593. Research in Business Law. 1-4 Credits.

Individual projects designed to develop basic skills in legal research. On demand.

ACCT 597. Graduate Accounting Internship. 1-6 Credits.

Compensated work experience in various areas of accounting. Must follow processes and meet internship requirements of the Department of Accountancy and CoBPA. Prerequisite: Permission of MAcc Director. Repeatable to 6.00 credits. S/U grading. F,S,SS.

ACCT 996. Continuing Enrollment. 1-12 Credits.

Repeatable. S/U grading.

ACCT 997. Independent Study. 2 Credits.

The independent study requires the student to investigate a topic in accounting and to prepare a formal report satisfactory to the MAcc Program Director.

ACCT 998. Thesis. 1-15 Credits.

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BADM 500. The Successful MBA--Executive Skills. 2 Credits.

Effective leadership requires a diverse set of skills; it requires vision, strategy, planning and inspiration, yet all of these skills are hinged on communication. Executives must communicate across various channels, use multiple modes, and communicate with individuals and teams. This course presents communication as integral to management strategy and as a critical component for success in the workplace. In this course we examine the fundamental skills necessary to succeed as an executive, examine fundamental communication strategies, and then put them into practice. Further, because effective group communication is a necessity in today's workplace we will learn and practice skills in designing presentations. The schedule will reflect eight learning modules that discuss professionalism, managing impressions, crafting arguments, managing conflict, leveraging diversity, working in teams, presenting in groups, and reflecting on skills, motivators and influences. On demand.

BADM 502. Business Research Methods. 3 Credits.

A study of the methodology of research involving research design, problem definition, information sources, data collection instruments, and the organization and writing of a research paper. Prerequisite: Completion of MBA foundation courses or consent of instructor.

BADM 597. Graduate Cooperative Education. 1-3 Credits.

A practical experience with an employer closely associated with the student's academic area. A written report describing the student's job related experiences will be prepared. Prerequisite: Approval of MBA director. Repeatable to 3.00 credits. S/U grading.

BADM 996. Continuing Enrollment. 1-12 Credits.

Repeatable. S/U grading.

ECON 503. Government and Business. 3 Credits.

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ECON 504. Microeconomic Theory & Applications. 3 Credits.

Economic theory and methodology; theory of consumer behavior and demand; theory of production and distribution; equilibrium in commodity and factor markets; general equilibrium and welfare; behavior of economic agents in imperfect competition. Particular attention is given to efficiency and equity ramifications of perfectly competitive economic systems. Prerequisite: ECON 308. Prerequisite or Corequisite: ECON 416. F.

ECON 505. Macroeconomic Theory & Applications. 3 Credits.

Advanced study of macroeconomic theoretical models with particular attention to the analysis of business cycles, income growth and evaluation of public policies concerned with inflation and unemployment. S.

ECON 506. Econometrics. 3 Credits.

Econometric analysis of economic and financial data. Topics include simple linear regression, multiple linear regression, and nonlinear regression functions. Techniques for dealing with violations of the regression models assumptions, including multicollinearity, heteroskedasticity, measurement error, endogeneity, and autocorrelation. Additional topics include binary variables, instrumental variable regression, big data, and time-series models. Estimation and testing of economic models will be an important part of the course. Prerequisite: Admission to the MBA or MSAE program, and department consent required. F,S.

ECON 509. Macroeconomic Decision Making. 3 Credits.

Examination and utilization of theory and empirical evidence on macroeconomics in the business decision-making process will be stressed. Particular emphasis will be placed on inflation, interest rate changes, business taxation, and exchange rate movements. Prerequisite: ECON 202 and MATH 146.

ECON 510. Time Series Methods & Applications. 3 Credits.

This course is an introduction to the econometric analysis of time series data and it provides a comprehensive treatment of modern time series techniques with a focus on applications in finance and macroeconomics. This course covers ARIMA models, analysis of stationary and nonstationary series, unit root tests, vector autoregressions, Granger causality, cointegrating relationships, vector error correction models, forecasting, volatility models, and other topics. Prerequisite: ECON 506. S.

ECON 514. Advanced Managerial Economics. 3 Credits.

Microeconomic analysis applied to business decision-making. Topics include: the nature and scope of the firm, strategic decisions concerning product line, pricing, entry or exit from specific markets and the internal organization of the firm. Case studies are utilized as a main method of analysis. Prerequisite: ECON 201, ISYS 217 and MATH 146, or consent of instructor.

ECON 524. Advanced International Economics. 3 Credits.

This course provides a broad overview of international trade theory, policy, and/ or international finance. The course focuses on empirical application based on these theories. Prerequisite: ECON 506. Prerequisite or Corequisite: ECON 416 and ECON 504. F.

ECON 534. Further Topics in Econometrics. 3 Credits.

This is an applied course in economics, the purpose of which is to build on the tools learned in previous coursework, learn new tools, and discover how to apply these tools to the analysis of data from the real world. The course includes theory, though the focus is on applying the tools of modern econometrics to the study of cross sectional, time series, and panel data. Prerequisite: ECON 506. F.

ECON 545. Quantitative Methods for Impact Evaluation & Causal Inference. 3 Credits.

This course aims to familiarize the student with the current literature on the economics and econometrics of policy and program evaluation . Prerequisite or Corequisite: ECON 506. S.

ECON 565. Demographic Methods for Economics. 3 Credits.

We examine the three key demographic processes: mortality, fertility, and migration . The course emphasis will be on model development for each of the processes. Applications include economic policy issues such as pensions, medical insurance , and other current issues. Prerequisite: ECON 210. SS.

ECON 575. Advanced Special Topics. 1-3 Credits.

Topics of course will change from semester to semester but will typically emphasize an important aspect of economic theory or a significant issue in economic policy. Repeatable to 6 credits with different topics. Repeatable to 6.00 credits.

ECON 580. Economic Development: Global, National, and Regional Issues. 3 Credits.

The first part of this course focuses on growth theories, globalization and economic development and sustainable growth among less developed, developing, and more developed countries, as well as countries in transition to market economies. The second part of the course specifically examines economic development for advanced nations, incorporating rural, urban and regional economic analysis. Issues such as rural technology, employment, poverty, housing, transportation, location problems, industrialization, urbanization and sustainable growth in North Dakota and North Central Region are explored. Prerequisite: Department consent. F.

ECON 592. Research in Economics. 2-3 Credits.

Research work and use of original documents; collecting of material and preparing of special topics and bibliographies; familiarizing the student with government publications and other material available for study of economic problems.

ECON 596. Applied Economics Research Seminar. 3 Credits.

Seminar course intended to strengthen and further develop essential skills of research and formal presentation (written and oral) for both academic and professional audiences. Students will apply these skills to the development of their individual Independent Study or Thesis Project Proposal. Enrollment is restricted to MSAE degree students who plan to complete their Independent Study or Thesis in the following academic year. Prerequisite: ECON 504, ECON 505, and ECON 506. SS.

ECON 597. Economic Research Internship. 1-3 Credits.

An internship is designed to provide the student with an opportunity for participating in a supervised work experience directly related to the field of training. Students will work closely with the program adviser in planning the internship with an approved cooperating institution. Prerequisite: Permission of program director. Repeatable to 3.00 credits. F,S,SS.

ECON 996. Continuing Enrollment. 1-12 Credits.

Repeatable. S/U grading.

ECON 997. Independent Study. 3 Credits.

The independent study is a capstone for MSAE students on the non-thesis track. The course requires the student to investigate a topic or research question in applied economics that is assigned by the instructor. The student will prepare a research paper demonstrating his/her ability to creatively apply the various methods and perspectives taught in the MSAE program in addressing the assigned problem. Students will also be required to develop a presentation for their paper. Prerequisite: ECON 504, ECON 505, and ECON 506. S.

ECON 998. Thesis. 4 Credits.

The thesis is an original research project completed under the supervision of a thesis committee.

FIN 501. Managerial Finance. 3 Credits.

The development of financial decision-making skills, using the case-analysis method, through application of financial theory to topical areas of analysis, planning, control, asset management, financial instruments, markets, capital structure, dividend policy, cost of capital, etc. Prerequisite: Admission to MBA program and department consent required; FIN 310 or successful completion of Ivy Software's "Understanding Corporate Finance" self-paced course. F,S.

FIN 520. Investment Theory and Management. 3 Credits.

An introductory course designed for MBA students in the study of the usage and valuation of the major investment vehicles popular today. Although the ultimate objective is to develop a conceptual framework in which the student can expand his or her knowledge of the investment field, the course is taught in a practical fashion and incorporates materials from both the Chartered Financial Analyst (CFA) and Certified Financial Planner (CFP) curricula. Prerequisite: FIN 501 or consent of instructor.

FIN 575. Special Topics. 3 Credits.

Specific topic will vary from offering to offering at the discretion of the department. Departmental permission will be required for enrollment. Prerequisites and/or corequisites may be required depending upon the special topic selected. Course may be repeated up to a total of nine credits with permission of department. Prerequisite: Departmental permission. Repeatable to 9.00 credits.

ISBA 510. Business Intelligence. 3 Credits.

A business intelligence (BI) system is an information system that supports decision making process. BI is also about creating strategic value for organizations based on data. This course provides critical thinking and self-learning abilities by discovering the business intelligence and data analytic challenges. The expected outcome of the course will allow each student to have a solid understanding of current and emerging issues and best practices of data visualization and data analytics. Students will also gain a strong business process analysis experience. The course will challenge each student in her/his ability to use big data, predictive data analysis, data gathering techniques, data warehouse, knowledge management, data mart, and data mining systems. These challenges are becoming a prevalent factor in the present turbulent business environment. Prerequisite: Admission to the MBA program and department consent required. F,S.

ISBA 517. Advanced Accounting Systems. 3 Credits.

An advanced study of integrated information systems and how these affect business decisions. Prerequisite: ACCT 309 or permission of instructor. On demand.

MGMT 500. Organizational Leadership and Business Ethics. 3 Credits.

This course will explore concepts of leadership and ethics in organizations. Students will examine major theories of leadership and their application to practice, models of ethical thinking and behavior, and how managers can effectively lead others in a responsible manner. Exercising effective and ethical leadership requires a diverse set of skills including communication through multiple modes, recognizing individual differences, negotiating diverse interests, and implementing a repertoire of decision-making approaches. Prerequisite: Admission to MBA program and department consent required. F.

MGMT 501. Quantitative Analysis for Management Decisions. 3 Credits.

The topic of quantitative business modeling is relevant to all business professionals. Management in today's turbulent economic times requires a full breadth of management skills and capabilities. This course provides comprehensive coverage of both traditional management skills and new competencies needed in a turbulent environment characterized by economic turmoil and general uncertainty of the future. This course is designed for any manager who is engaged in solving difficult business problems. The key to problem solving is knowing how to select and then use the right tools. The primary goals of this course are to provide a variety of quantitative models that should be useful in solving business problems, explain how they work, and show how the decision maker can apply and interpret them. This course covers various topics, such as Linear Programming, Sensitivity Analysis, Network Models, Integer Programming, Nonlinear Programming, and Forecasting. Spreadsheet-based tools and techniques will be extensively utilized in building various decision models for effective decision making in this course. Because Excel currently offers the best collection of built-in analytical capabilities, it will be used with this course. Prior experience with Excel is certainly helpful, but it is not required. Prerequisite: Admission to MBA or Master of Systems Engr and dept consent; ECON 506 required for MBA students; completion of a college stats course OR successful completion of "Business Math and Statistics" from Ivy Software required for engr students. S,SS.

MGMT 505. Organization Leadership and Ethics. 2 Credits.

This course will explore concepts of leadership and ethics in organizations and business. Students will examine major theories of leadership and their application to practice in groups and organizations, models of ethical thinking and behavior, and how managers can effectively lead others in a responsible manner. Prerequisite: Graduate standing. On demand.

MGMT 515. Human Relations in Organizations. 3 Credits.

This course will explore the management of people and organizations. Students will examine concepts of the behavior of individuals and groups within organizations, motivation, decision making, conflict, organization design, and human resource management, and explore the application of theories in management practice. Prerequisite: Admission to MBA program and department consent required. S,SS.

MGMT 545. Strategic Supply Chain Management. 3 Credits.

Contemporary supply chains are complex systems that must be constantly adapted with the changing environment in which they are functioning. This course will explore the management of supply chains including concepts of supply chain networks, supply chain strategies, and some analytic tools for supply chain performance. It is the vital responsibility of supply chain managers to continuously improve their firm's competitive position in the marketplace. Students will examine how supply chains can be organized effectively (strategic) and efficiently (operational) in order to satisfy the market, customer demand, and supply chain trading partners. Prerequisite: Admission to the MBA Program and department consent required and successful completion of MGMT 501. F,S.

MGMT 575. Special Topics. 3 Credits.

Specific topic will vary from offering to offering at the discretion of the department. Departmental permission will be required for enrollment. Prerequisites and/or corequisites may be required depending upon the special topic selected. Course may be repeated up to a total of 9 credits with permission of department. Prerequisite: Departmental permission. Repeatable to 9.00 credits.

MGMT 585. Advanced Strategic Management. 3 Credits.

An integrating course designed to develop coordinating ability and experience in the decision-making process. Taught from the point of view of the top management and by the case method, the course develops understanding of an overall point of view, through analysis of actual business situations, and an appreciation of the relations of the production department to other departments and to the business as a whole. Concluding cases place emphasis on the responsibilities of business enterprise to the community and to society generally. Prerequisite: ACCT 502, MRKT 510 and six additional credits from MBA courses, and department consent required. F,S.

MGMT 596. Individual Research. 2-4 Credits.

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MGMT 597. Readings in Management. 1-3 Credits.

Repeatable to 3.00 credits.

MGMT 996. Continuing Enrollment. 1-12 Credits.

Repeatable. S/U grading.

MGMT 997. Independent Study. 2 Credits.

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MGMT 998. Thesis. 1-15 Credits.

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MRKT 510. Strategic Market Planning. 3 Credits.

This course is designed to facilitate an understanding of strategic market planning, with specific emphasis on decisions relating to marketing management. Students will develop an understanding of marketing as both a corporate function and a strategic/tactical managerial activity. Specifically, students will develop a realistic logic and application for marketing management and how marketing strategy is informed by marketing research. Special attention will be given to the marketing function as it impacts customer metrics and organizational performance. Prerequisite: MGMT 500 and department consent required. F,S.