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| The Graduate School |
Department of Accounting Mission
The mission of the Department of Accounting is to provide programs, at both the undergraduate and graduate levels, that prepare our students for careers as professional accountants in public practice, industry, and other areas, and for advancement into graduate programs. We will do this by maintaining high academic standards, superior teaching, quality research, significant service, and the effective use of technology. We adhere to the core values of continuous improvement, the highest ethical standards, and diversity in the educational environment.
Academic Programs
The Department of Accounting offers graduate programs in Master of Science in Accounting and Master of Science in Accounting with a Taxation Option. Both the undergraduate and graduate accounting programs are distinguished with separate AACSB International accreditation.
Master of Science Degree in Accounting: This program is designed to prepare students for careers in various areas of professional accounting. It also helps persons already employed in accounting positions to advance in their careers. The program provides an opportunity for students to pursue specialized concentrations in accounting systems and auditing. The program also serves as a foundation for more advanced studies, such as the Ph.D. degree.
For students desiring a greater specialization in information systems or auditing, concentrations in these areas are offered within the Master of Science in Accounting program.
Master of Science Degree in Accounting-Taxation Option: This program is a specialized Master of Science degree program that is designed to provide a high degree of concentration in the tax area. The taxation option provides in-depth technical and comprehensive study for persons planning careers in taxation accounting or who are already employed in this area and wish to expand their knowledge of the field. The taxation option program serves as a foundation for more advanced studies, such as the Ph.D. degree.
Both programs may be pursued either full-time or part-time and may be completed by attending evening classes.
The Master of Science programs in accounting require 30 hours of course work. A minimum of 21 hours of these classes must be at the 6000 level. Depending on a particular curriculum, this will permit a student to use up to nine hours of 4000G classes toward his/her degree. Each student must also have at least 15 hours of 6000 level accounting classes. Included in that total there must be at least 12 hours of 6000 level accounting classes other than ACCT 6126, ACCT 6167, and ACCT 6168.
Admission Requirements
Applicants to the Master of Science programs should have a baccalaureate degree from an accredited university and an academic record which clearly indicates a high level of achievement. In addition, the applicant should submit satisfactory scores on the Graduate Management Admission Test (GMAT). General admission requirements are a GMAT score of at least 450 and an undergraduate GPA of at least 2.8. If these requirements are not met, a formula and other factors can be used to determine eligibility. The formula is 200 X GPA plus GMAT score. The GPA may be an overall GPA or a GPA for the last 60 hours of coursework. The formula must total at least 1050 for admission to the program. The minimum GMAT that is acceptable is 400.
Preparatory Courses
The graduate programs build on the students’ technical competence in undergraduate accounting and business courses. To provide a background for successful study at the graduate level, a series of preparatory courses or their equivalents must be completed before enrolling in courses for graduate credit.
The specific undergraduate foundation courses are from the areas of accounting, finance, management, marketing, and statistics. These courses do not have to be completed at UNO but a C or better grade is required in each*. The Master of Science degree in accounting requires 43-48 credit hours of these specific courses while the Master of Science degree with the taxation option requires 36-42 credit hours.
* See department for specific courses.
Financial Aid
A limited number of research assistantships are awarded on a competitive basis to full-time graduate students with outstanding academic credentials. Appointments are for a nine-month period and may be renewed for a second year. Graduate assistants normally work 20 hours per week assisting the faculty with their research projects and performing other departmental duties. Irrespective of their legal residency, graduate assistants are eligible for in-state fees. A limited number of loans and scholarships are also available to assist students in financing their education.
Required accounting and policy courses Cr. Hrs.
ACCT 6125 Studies in Accounting Theory 3
ACCT 6133 Studies in Managerial Accounting 3
MANG 6480 Seminar in Business Policies 3
Approved accounting electives* 12
Approved electives
Free elective 3
Accounting or other business administration courses 6
TOTAL CREDITS REQUIRED 30
*See the department for specific courses.
Master of Science in Accounting — Taxation Option Degree Requirements
Required accounting courses Cr. Hrs.
ACCT 6125 Studies in Accounting Theory 3
ACCT 6133 Studies in Managerial Accounting 3
Required taxation courses
ACCT 4154G Estate and Gift Taxation 3
ACCT 6151 ‑Federal Tax Practice, Procedure, and
Report Writing 3
ACCT 6153 Taxation of Corporations and Shareholders 3
ACCT 6156 Advanced Taxation of Partners and
Partnerships and Professional Corporations 3
ACCT 6180 Strategic Corporate Tax Planning 3
Approved tax electives* 3
Approved business electives (including accounting) 6
TOTAL CREDITS REQUIRED 30
*See the department for specific courses.
Required courses Cr. Hrs.
ACCT 4142G EDP Auditing and Advanced Accounting
Information Systems 3
ACCT 6125 Studies in Accounting Theory 3
ACCT 6133 Studies in Managerial Accounting 3
ACCT 6143 Advanced Accounting Information Systems 3
MANG 6710 Management of Technology and Innovation
OR
MANG 6730 Business Information Systems Analysis
and Design 3
MANG 6480 Seminar in Business Policies 3
Approved accounting electives* 6
Approved business electives (including accounting) 6
TOTAL CREDITS REQUIRED 30
* See department for specific courses.
Required courses Cr. Hrs.
ACCT 4162G Advanced Auditing 3
ACCT 6167 Internal Auditing Concepts 3
ACCT 6125 Studies in Accounting Theory 3
ACCT 6133 Studies in Managerial Accounting 3
ACCT 6169 Fraud Examination 3
ACCT 6480 Seminar in Business Policies 3
ACCT 6163 Seminar in Auditing 3
OR
ACCT 6168 Operational Auditing
Approved accounting course 3
Approved electives*
Non-Accounting courses 3
Accounting or other business administration courses 3
TOTAL CREDITS REQUIRED 30
*See the department for specific courses.
Arts Administration
The Master of Arts in Arts Administration is interdisciplinary in nature, involving the Department of Drama and Communications, Department of Fine Arts, Department of Music, and the College of Business Administration. It is built on graduate courses offered by those departments and on specialized courses in Arts Administration. The Arts Administration faculty consists of core faculty from the areas involved and other faculty whose interests are relevant to the program.
The Master of Arts in Arts Administration is designed to prepare students to serve as administrators and managers in all types of arts institutions, among them galleries, theatres, performing arts centers, and community arts centers. Included in the curriculum are courses in business and the arts, as well as an internship designed to give students practical experience in the field.
Admission
A student must be accepted by both the Graduate School and the Coordinating Committee for Arts Administration. To be admitted to graduate studies in Arts Administration, a student must have:
1. bachelor’s degree from an accredited college or university;
2. ‑‑a composite score verbal and quantitative of 1000 on the Graduate Record Examination or a minimum of 400 on the Graduate Management Admission Test (depending upon the student’s area of undergraduate study);
3. ‑‑a grade-point average of 2.5 for undergraduate work and 3.0 for post-baccalaureate work, on a 4-point scale; and
4. ‑‑satisfactory academic standing at the last college or university attended.
In addition to the above, experience in business and/or the arts is desirable, but not required.
Financial Aid
Graduate assistantships are available to a limited number of qualified applicants each year.
Foundation Courses: Students will be required to present credit for the following foundation courses (or equivalents): Business Administration 3010, Drama and Communications 2770, Finance 3300, and Management 3401. (Note: Prerequisites for the Finance and Management courses are Accounting 2100 and Economics 2203, 2204, or 2200.)
Graduate Requirements: Students must complete a minimum of 36 hours, including: six hours of approved courses in the arts area of specialization (art history, drama and communications, or music); an overview course in each of the two nonspecialization arts areas (see Fine Arts 6010, Drama and Communications 6010, Music 6010); and Arts Administration 6501, 6502, 6503, 6990. Students are required to complete six hours of approved arts elective, six hours of approved business electives, and three hours of general electives.
Business Administration
The MBA degree is a professional degree. The program is designed to prepare students for superior administrative positions in both the private and public sectors. The program is accredited by the Association to Advance Collegiate Schools of Business International.
Students are provided a broad preparation in business administration while being allowed a certain amount of concentration in specific business areas. Attention is given to lasting principles instead of specific techniques which may be subject to frequent change. Emphasis is placed on the development of problem-solving and decision-making abilities.
The curriculum integrates communication skills, and social and ethical perspectives for business decision making and a diverse, global perspective through the extensive use of case analysis. The functional business discipline skills are integrated in a capstone, simulation/case course.
The program is designed to satisfy the needs of students with or without undergraduate degrees in business administration. The preparation, foundation core courses are intended to provide the background needed by students with degrees in areas other than business. These foundation courses include: Accounting 4400, Business Administration 4400, Economics 4400, Finance 4400, Management 4400, Management 4401, Marketing 4400, and Quantitative Methods 4400, or their equivalents.
Students who have been awarded a bachelor’s degree in business administration from an AACSB-accredited program within eight years of beginning their MBA studies at the University of New Orleans will have satisfied these foundation core requirements. Students who have graduated with a bachelor’s degree in business more than eight years prior to beginning the MBA program at the University of New Orleans and students with a bachelor’s degree in a field other than business and who have had coursework required in the foundation more than eight years before beginning the MBA program at the University of New Orleans may be able to waive some or all of the foundation courses based upon validation of currency of knowledge in those specific areas.
Admission Requirements
Admission to the traditional MBA program is at the discretion of the College of Business Administration’s Committee on Graduate Admissions and the Dean of the Graduate School. Applicants are normally admitted if they have a baccalaureate degree from an accredited college or university, with a grade-point average of 2.75 or above, a score of 450 or above on the Graduate Management Admission Test (GMAT) and a total of at least 1050 points, based on the formula of 200 times the overall undergraduate grade point average (4.0 system) plus the GMAT score, or 1100 points, based on the formula of 200 times the upper division grade-point average (last 60 semester hours) (4.0 system), plus the GMAT score. In addition, applicants must have maintained at least a 3.0 grade-point average (4.0 system) for all graduate work previously taken. Applicants whose native language is not English must achieve a minimum score of 550 (written) or 213 (computerized) on the Test of English as a Foreign Language (TOEFL). The TOEFL requirement may be waived if the applicant has earned a degree in an English-speaking institution. Students scoring below 650 on the TOEFL will be required to take an English Second Language (ESL) evaluation to determine if English courses are required.
Courses Cr. Hrs.
ACCT 61301 Advanced Accounting Analysis for
Decision Making 3
ECON 6200 Managerial Economics 3
FIN 6300 Financial Administration 3
QMBE 6780 Operations Research 3
or
BA 6780 Survey of Decision Making Tools 3
MANG 6401 Seminar in Organizational Behavior 3
MANG 6476 Operations Management 3
MANG 6480 Seminar in Business Policies 3
MKT 6503 Marketing Problem Analysis 3
Approved Courses or Concentration Courses2 9
33 3,4
1 ‑Candidates with an undergraduate degree in accounting or who have completed a substantial number of accounting courses will be required to substitute a three-hour accounting course at the 6000 level.
2 Must be approved by the coordinator of the MBA program.
3 ‑A grade of C or higher is necessary for any course to be accepted for credit. However, a C grade is considered to be below the standard normally expected of a graduate student. A grade of C or better is required for all foundation courses.
4 ‑As a minimum, a student must present at least 33 semester hours of work in courses numbered 6000 or above (exception: one approved, 4000 graduate-level course may be substituted). A student must have a cumulative grade point average of at least 3.0 on all course work taken to fulfill Graduate Curriculum requirements.
Concentrations allow students to focus their studies on a particular area of business administration. The MBA Program offers concentrations in nine areas: Finance; Health Care Management; Human Resource Management; Hotel, Restaurant and Tourism Administration; International Business; Management Information Systems; Marketing; and Technology Management. Each concentration consists of nine hours in selected courses (with the exception of Technology Management which requires 18 credit hours in specific courses), thus fulfilling the elective requirements in the core curriculum. Specific courses must be approved by the program director.
Master of Business Administration—Executive Concentration Degree Requirements
For experienced managers, professionals, and entrepreneurs who are working full time, the Executive MBA is a lock-step program designed to allow rapid completion of the MBA degree with minimal disruption of work. Classes are held principally on Fridays and Saturdays of alternating weeks. Additional fees apply. Classes may be taken only by students admitted to the Executive MBA program. Admission to the EMBA program is separate from admission to the MBA program. Preparatory course material is integrated into the program through the use of special topic sessions.
Admission to the Executive track of the MBA Program is at the discretion of the College of Business Administration’s Committee on Executive MBA graduate admissions. Applicants are evaluated based on: (1) the length and quality of their business experience; (2) the attainment of an advanced or professional degree or certificate; (3) demonstrated entrepreneurial activity; (4) attainment of, and grade point in, a baccalaureate degree from an accredited college or university. Applicants to the program may be required to take the Graduate Management Applications Test (GMAT). English language requirements described above must also be fulfilled.
Financial Aid
A limited number of assistantships are available to qualified applicants. These assistantships involve half-time work assignments (20 hours per week) in the Division of Business and Economic Research, the International Marketing Institute or in the various academic departments of the College of Business Administration. Requests for application forms or for additional information should be directed to the Associate Dean of the College of Business Administration.
Economics and Finance
Doctor of Philosophy in Financial Economics
The Department of Economics and Finance offers a Doctor of Philosophy degree in Financial Economics with specializations in International Financial Economics, Investments, Corporate Finance, Monetary Theory and Financial Institutions, and an interdisciplinary field. The curriculum is structured to promote competence both in theory and applications, in finance and economics.
Admission Requirements
All students enrolling in the program must have a bachelor’s degree from an accredited college or university and, at a minimum, their undergraduate training must include principles of economics, money and banking, intermediate microeconomic and macroeconomic theory, financial management, one year of statistics, and one semester of calculus. Admission decisions will be based primarily on undergraduate grade point average (GPA), Graduate Record Examination (GRE) or Graduate Management Admissions Test (GMAT) scores, and letters of recommendation. Preferred levels of performance will be a 3.0 GPA and 1550 (combined scores for verbal, quantitative, and analytical) combined GRE or 550 GMAT score. These levels will be viewed as general guidelines since particular strength in one set of credentials may be viewed as sufficient to offset a modest deficiency elsewhere. International students must have a minimum of 600 on the TOEFL Exam.
Curriculum
The doctoral program in financial economics is divided into three stages: core preparation, advanced specialization, and dissertation. All graduate students must have approval of the graduate coordinator for the courses that they take.
Students may be allowed to start taking graduate courses before completing certain foundation courses. The intermediate economics courses may be taken concurrently with the graduate theory courses. Money and Banking must be taken before taking Economics 6221 or Finance 6321. Principles of Financial Management (Finance 3300), calculus, and statistics are prerequisites to all graduate courses in the program.
Prospective candidates for the Ph.D. degree in financial economics should be advised that mathematical modeling is used heavily in the field. Indeed, it is virtually impossible to read any current major journal (much less contribute one’s own research to them) without considerable training in modeling methods. Those entering doctoral study without command of calculus will be judged deficient. More than one semester in calculus is recommended.
The successful completion of the Ph.D. program is carried out in three stages: core courses that culminate in a qualifying exam, two specialized fields with a corresponding general exam, and a dissertation and its oral defense.
The Ph.D. candidate must demonstrate proficiency in mathematics or computer programming in a manner approved by the Graduate Coordinator.
The master of Health Care Management program is designed to prepare health care professionals to survive and prosper in the twenty-first century. The curriculum provides students with a unique blend of knowledge that bridges the world of health care and the world of finance, marketing, accounting, and management. The objective of this advanced training is enable graduates to manage and supervise administrative areas in both public and private health care settings more efficiently. This degree will be administered and awarded by the UNO College of Business Administration. This interdisciplinary program involves faculty from the College of Business Administration and the Louisiana State University Health Sciences Center in New Orleans and adjunct lecturers from relevant health care agencies and organizations.
The program consists of 33 credit hours or 11 courses. Some courses will be taken at UNO and some at LSU Health Sciences Center. There is no thesis.
Admissions Requirements: baccalaureate degree from an accredited college or university; GPA of at least 3.0 or better from undergraduate work; satisfactory academic standing at the last university or college attended. and satisfactory admission tests scores from either the GRE (700 or better) or GMAT (400 or better).
ACCT 61311 Accounting in Health Care Settings
ECON 4250 Health Care Economics
BA 6010 Health Care Management
OR
PHPM 2682 Management and Health Services I
PHPM 2102 Principles of Epidemiology
OR
EDHS 4111 Epidemiological Principals in Health Promotion
MKT 4536 Health Care Marketing
BA 6012 Culture and Behavior in Health Care Settings
FIN 6350 Health Care Financial Management
PHPM 2582 Health Law and Ethics
And two approved electives
BA 6013 Strategic Management of Health Care Organizations
Or
PHPM 2882 Health Care Policy (capstone)
1 ‑BA 6014 (prerequisite) Business for Health Care (Note: this course is designed for non-business students and if taken may be used as an approved elective.
2 Offered at LSU Health Sciences Center
For experienced managers, professionals, and entrepreneurs who are working full time, the Executive Health Care Management (HCM) degree is a lock-step program designed to allow rapid completion of the HCM degree with minimal disruption of work. In this 13-month program, classes are principally on Saturdays and Sundays of alternating weeks. Additional fees apply. Classes may be taken only by students admitted to the Executive HCM program. Admission to the Executive HCM program is separate from admission to the HCM program.
Admission to the Executive track of the Master of Science in Health Care Management Program is at the discretion of the College of Business Administration’s Committee on Executive MS-HSM graduate admissions. Applicants are evaluated based on: (1) the length and quality of their business experience; (2) the attachment of an advanced or professional degree or certificate; (3) demonstrated entrepreneurial activity; (4) attainment of, and grade point in, a baccalaureate degree from an accredited college or university. Applicants to the program may be required to take the Graduate Management Applications Test (GMAT) or the Graduate Record Examination (GRE). English language requirements must also be fulfilled.
The Master of Science in Hospitality and Tourism Management program is an advanced degree program to better prepare future leaders in the hospitality and tourism industry. It is designed to enhance students’ knowledge of the industries that operate under the rubric of global tourism; widen their horizons in regard to unresolved issues in the field; and further develop their analytical abilities and communication skills.
The program prepares students for professional careers in both the private and public sectors of global hospitality and tourism and it also serves as a foundation for more advanced studies.
Students are provided a broad preparation in the important operational aspects of the organizations that comprise the hospitality and tourism industries. Emphasis is placed on the development of problem solving and decision-making abilities as well as the acquisition of basic research skills.
The program is designed to satisfy the needs of students with undergraduate degrees in any field who want to be better prepared for careers in hospitality and tourism.
Admission Requirements
• ‑a baccalaureate degree or equivalent from an accredited university, and
• a minimum undergraduate grade-point average of 2.5,
• ‑a score of 400 or above on the Graduate Management Admissions Test (GMAT) and a total of at least 95 points, based on the following formula:
Overall undergraduate grade point average (GPA) times 200 + GMAT total score to equal 950 points (based on a 4.0 grade point system), or 1000 points based on the formula of 200 times the upper division (last 60 semester hours) grade point average (4.0 system) plus the GMAT score.
• ‑GRE combined score on the verbal and quantitative sections of 800 and a GPA of at least 2.5 OR
• ‑GRE combined score on the verbal and quantitative sections of 750 and a GPA of at least 2.75 OR
• ‑GRE combined score on the verbal and quantitative sections of 700 and a GPA of at least 3.0
In addition, applicants must have maintained at least a 3.0 GPA (4.0 system) for all graduate work previously taken. Applicants whose native language is not English must achieve a minimum score of 550 (written test) or 213 (computer test) on the Test of English as a Foreign Language (TOEFL), and a minimum score of 50 (written or computer test) on Section 1 of the TOEFL. However. the TOEFL requirement may be waived if the applicant has earned a degree in an English-speaking institution. Students scoring below 650 on the TOEFL will be required to complete an English Second Language (ESL) evaluation to determine if any additional English courses are required.
HRT 6001 Survey of the Hospitality and Tourism Industry*
HRT 6102 ‑Technology of Hospitality and Tourism Management
HRT 6200 Hospitality and Tourism Operations Analysis
HRT 6202 Hospitality and Tourism Research Methods
HRT 6203 ‑Marketing Applications for the Hospitality and Tourism Industry
HRT 6204 Hospitality and Tourism Internship
HRT 6205 Change Management for Hospitality and Tourism
HRT 6300 ‑Hospitality and Tourism Finance and Revenue Management
HRT 6301 ‑Hospitality and Tourism Industry Strategic Management**
HRT 6491 ‑Independent Study in Hospitality and Tourism Management
OR
HRT 6250 Tourism Destination Development
OR
HRT 6495 Special Topics in Hospitality and Tourism
OR
HRT 7000 Thesis Research (6 credits)***
***‑Students who have an undergraduate degree in Hotel, Restaurant and Tourism Administration will be allowed the option of substituting a three-hour MBA elective or Hotel, Restaurant and Tourism 6250 or 6495 in the place of Hotel, Restaurant and Tourism 6001.
***HRT 6301 must be taken near the end of the course of study.
***‑HRT 7000 must be taken over the last two semesters of study (3 credits per semester) and with approval of the department.
Notes:
1. ‑Students choosing the non-thesis option will need a minimum of 30 credit hours to complete the course requirements for the program. Students choosing the thesis option are required to take HRT 7000 (6 credit hours) for a minimum of 33 credit hours to complete the course requirements for the program.
2. ‑Students without Hospitality and Tourism or Business related undergraduate or graduate degrees or without business experience may be required to take 9 credit hours of M.S. foundation courses. These are FIN 4400 Principles of Financial Management; MKT 4400 Principles of Marketing; and ACCT 4400 Survey of Financial Accounting.
The Master of Science program consists of a minimum of ten courses and a total of 30 credit hours. The thesis option will require an additional three credit hours.
Students choosing the non-thesis option will need a minimum of 30 credit hours to complete the course requirements for the program. Students choosing the thesis option are required to take Hotel, Restaurant and Tourism Administration 7000 (six credit hours) for a minimum of 33 credit hours to complete the course requirements for the program.
Students without hospitality and tourism or business related undergraduate or graduate degrees or without business experience may be required to take nine credit hours of Master of Science foundation courses.
The College of Business Administration cooperates with the College of Engineering in offering an M.S. degree in Engineering Management. This program makes use of the expertise and resources of the faculty of both colleges. A full description of this graduate program may be found in the Graduate Programs in Engineering section of this catalog.