Graduate School - Catalog of Studies - University of Arkansas

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The Graduate School of Business PH.D. IN ECONOMICS Prerequisites to Degree Program: Most students must first earn a master’s degree and then apply for entry to the doctoral program. In exceptional cases, students may enter the doctoral program immediately upon completion of the bachelor’s degree. The requirements for this program include: 1) intermediate theory, 2) two semesters of calculus, 3) statistics, and 4) linear algebra. Requirements for the Doctor of Philosophy Degree: The doctoral program consists of 1. Core requirements 2. Fields of specialized study 3. Electives 4. Candidacy and Field Examinations 5. Dissertation 6. Final Examination Additional course requirements may be requisite for Ph.D. students in those economics classes populated primarily by Masters students. Core Requirements: All doctoral candidates must satisfactorily complete 33 semester hours of core requirements and applied econometrics field courses listed below. In addition, they must register for the graduate seminar each semester they are in residence. ECON 5133 Mathematics for Economic Analysis ECON 5533 Microeconomic Theory I ECON 6233 Microeconomic Theory II ECON 6253 Microeconomic Theory III ECON 5433 Macroeconomic Theory I ECON 6243 Macroeconomic Theory II ECON 5613 Econometrics I ECON 6623 Econometrics II ECON 6633 Econometrics III STAT 5103 Theory of Statistics STAT 5113 Statistical Inference Seminars: Doctoral students are required to register for ECON 643V or 644V each semester they are in residence. Normally they will register for one hour of credit. However, at one point in their program, usually the last year of course work, they must register for three hours of credit. Fields of Specialized Study: Students are required to take a field in applied econometrics as well as select a second field that may be in economics or in a complementary field if approved by the economics Program Director. Potential outside fields include Finance, Mathematics, Statistics, Agricultural Economics, Public Policy and Environmental Science. At least two graduate level courses must be taken in each field and a grade of “B” must be earned in each field course. The second year statistics requirements above cannot count towards a field in statistics. Electives: Two economics course electives are required after completing the first-year core requirements. Note: foregoing requirements are for students who enter the doctoral program directly from undergraduate school. Students whose qualifications exceed the baccalaureate will be evaluated individually in accordance with standards established by the Graduate School and the Walton College of Business. Students who have earned a master’s degree in economics at the University of Arkansas or elsewhere will probably have substantially shorter programs. However, there is a minimum requirement of 24 hours of course work (5000 level and above) beyond that required for a master’s degree. Doctoral candidates must have a cumulative grade-point average of 3.25 on all graduate course work. Dissertation: The dissertation represents a demonstration of a candidate’s ability to select, define, organize, and complete a major 190 research project. It should demonstrate that the student has technical mastery of the field, is capable of doing independent scholarly research, and is able to formulate conclusions which enlarge the body of economic knowledge. Dissertation requirements include (1) a defense of proposal, and (2) presentation of an acceptable doctoral dissertation. Candidacy Examinations for the Doctor of Philosophy: Students must pass written candidacy examinations in microeconomics and macroeconomics. These exams will be given after the student completes the required core courses. The macroeconomics exam will typically be given after the spring semester, and the microeconomics candidacy exam will typically be given after the fall semester. Students who do not pass the exam will have the option to retake it. Students who fail the exam a second time will normally be dismissed from the program. Field Examination in Applied Econometrics: Students must pass a written field examination in applied econometrics that will normally be given after the first spring semester. Final Examination: The final examination is normally an oral defense of the student’s dissertation. Graduate Certificate in Entrepreneurship The Graduate Certificate in Entrepreneurship is designed to give non-business graduate students a foundation in the core aspects of entrepreneurship they will need to start successful enterprises, to create and promote new products or service offerings in existing organizations, or to engage in social entrepreneurship. The Certificate program is open to all non-business graduate students at the University of Arkansas, and graduate students from all majors are encouraged to participate. Students who complete the Graduate Certificate in Entrepreneurship will have explored the context, tools, and processes of entrepreneurial activity and will have learned how to apply them to commercial and non-commercial enterprises. Admission Requirements: The Graduate Certificate in Entrepreneurship is open to all non-business graduate students who are in good standing with the graduate school. Information on graduate school admission requirements can be found in the regulations section of the graduate school catalog. Requirements for the Graduate Certificate in Entrepreneurship: (12 hours) To receive the Graduate Certificate in Entrepreneurship, students are required to take 9 hours of coursework in the Walton College of Business and 3 hours of electives related to entrepreneurship in either the Walton College or in another college at the University of Arkansas. Elective courses other than those listed below may be approved by the Director of the Certificate program. Some elective courses have prerequisites that are not met by courses in the certificate program. Students are advised to check prerequisites prior to enrolling in a course. Required Courses (9 hours) MGMT 5213 Foundations of Business for Entrepreneurs MGMT 5323 New Venture Development MBAD 5413 Business Plan Project Elective Course (3 hours) Students should choose three hours of coursework from among the following: Dale Bumpers College of Agricultural, Food, and Life Sciences AGEC 5113 Agricultural Marketing Analysis AGEC 5143 Financial Management in Agriculture AGEC 5413 Agribusiness Strategy BENG 5713 Food Product and Process Development (joint with University of Arkansas, Fayetteville • Graduate Catalog
The Graduate School of Business College of Engineering) HESC 4463 Administration and Evaluation of Child Development Programs HESC 4903 Recent Advances in Manufacturing and Merchandising J. William Fulbright College of Arts & Sciences ARTS 493V Fine Arts Gallery Internship ARTS 494V Graphic Design Internship COMM 5403 Organizational Communication COMM 5423 Seminar in Mass Media Cognition JOUR 5063 Issues in Advertising and Public Relations JOUR 5323 Documentary Production I Walton College of Business FINN 636V Special Topics in Finance: Entrepreneurial Finance MBAD 535V Internship MGMT 5993 Entrepreneurship Practicum MGMT 5363 Innovation and Creativity MKTG 5433 Consumer and Market Research MKTG 5553 Shopper, Buyer, and Consumer Behavior College of Education and Health Professions HKRD 5883 Sports Facilities Management KINS 5473 Administration in Athletic Training RECR 5843 Tourism College of Engineering INEG 4433 Systems Engineering and Management INEG 4443 Project Management INEG 5423 Engineering in Global Competition INEG 5623 Analysis of Inventory Systems Graduate School MEPH 5383 Research Commercialization and Product Development MEPH 5821 Ethics for Scientists and Engineers MEPH 5831 Proposal Writing and Management Graduate School of Business Departments and Course Descriptions ACCOUNTING (ACCT) Vernon Richardson Department Chair and Ralph McQueen Chair in Accounting 401 Walton College of Business 479-575-4051 Don W. Finn Ph.D. Program Director Walton College of Business 479-575-6157 • Doris M. Cook Chair in Accounting Professor Callahan • S. Robson Walton Chair in Accounting Professor Pincus • Walter B. Cole Chair of Accounting Professor Bouwman • Garrison-Wilson Chair in Accounting Professor Finn • Ralph McQueen Chair of Accounting Professor Richardson • Associate Professor and Nolan E. Williams Lecturer in Accounting Thomas • Associate Professors Peters, West • Assistant Professor and BKD Lecturer in Accounting Henderson • Assistant Professor Sanchez • Clinical Associate Professor Leflar • Instructor Shook Degrees Conferred: M.Acc. (ACCT) Ph.D. in Business Administration Accounting (ACCT) ACCT410V Special Topics in Accounting (Irregular) (1-3) Explore current events, concepts and new developments relevant to Accounting not available in other courses. Prerequisite: WCOB 2013 and WCOB 2023 and WCOB 2033 and WCOB 2043 each with a grade of “C” or better. May be repeated. ACCT4673 Product, Project and Service Costing (Sp, Fa) Cost systems with emphasis on information generation for cost management of products, projects and services. Prerequisite: ACCT 3533 and ACCT 3613 each with a grade of “C” or better. ACCT4753 Generally Accepted Accounting Principles (Sp, Fa) The origins, uses, and application of generally accepted accounting principles. Emphasizes researching technical accounting pronouncements for application to external financial reporting issues. Prerequisite: graduate standing or ACCT 3723 with a grade of “C” or better. ACCT4963 Operational Auditing (Sp, Fa) The audit of efficiency, effectiveness, and performance of business and nonbusiness entities. Includes coverage of performance auditing techniques and application of these techniques to financial and nonfinancial functions. Prerequisite: senior standing, WCOB 3016 and completion of all junior-level BA core and completion of junior-level accounting courses with a grade of “C” or better. ACCT5223 Accounting for Supply Chain & Retail Organizations (Fa) Highlights the role played by accounting information in managing supply chains and retail operations. Provides tools for managing cost flows, including activity-based costing, retail accounting, operational and capital budgeting. Focuses on improving decision making processes, and linking the impact of retail/supply chain decisions to financial statements and shareholder value. ACCT5413 Accounting Issues for Restructurings (Fa) Integrated course which examines the financial reporting, tax, managerial, systems and auditing aspects of major corporate restructurings arising from events such as mergers, acquisitions, spinoffs, reorganizations and downsizing. Prerequisite: ACCT 4753 with a grade of “C” or better. ACCT5433 Fraud Prevention and Detection (Fa) An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. Prerequisite: MBAD 5112 and MBAD 5122 and ISYS 2263 with a grade of “C” or better. ACCT5443 Asset Management (Sp) Acquisition and management of inventories, tangible capital assets, and intangible assets. Included are issues such as acquisition processes, internal controls, system requirements, accounting measurements, inventory models, re-engineering, capital budgeting, and tax implications. Prerequisite: MBAD 5112 and MBAD 5122 and ISYS 2263 each with a grade of “C” or better. ACCT5463 Contemporary Accounting Issues (Sp) Cross-functional seminar on emerging issues in accounting. Prerequisite: ACCT 5413 and ACCT 5433. ACCT549V Special Topics in Accounting (Sp, Su, Fa) (1-3) Seminar in current topics not covered in other courses. Course is taught in separate 1-hour units, each with a different topic and instructor. Students may enroll in one or more units. May be repeated for 3 hours. ACCT5523 Advanced Accounting Information Systems (Sp) This course describes accounting systems in technologically advanced environments. Controls and other technical design considerations are described for the input, processing, storage, and reporting of accounting information. Special topics, such as expert systems and artificial intelligence applications in financial accounting, auditing, and tax also receive considerable attention. Prerequisite: MBAD 5112 and MBAD 5122 and ISYS 2263 with a grade of “C” or better. ACCT5873 Advanced Taxation (Fa) A review of the more complex tax issues, focusing on the tax problems encountered by various forms of business entities. Prerequisite: ACCT 3843 or equivalent with a grade of “C” or better. ACCT5883 Individual Tax Planning (Sp) A review of the financial planning opportunities available to individuals, focusing on tax implications of personal business decisions. Prerequisite: MBAD 5112 and MBAD 5122 and ISYS 2263 with a grade of “C” or better or ACCT 3843 with a grade of “C” or better. ACCT5953 Assurance Services (Fa) The expression of assurance on financial statements and other forms of information for decision makers. Includes risk assessment, evidence gathering, and reporting. Prerequisite: ACCT 4753 with a grade of “C” or better. ACCT6011 Graduate Colloquium (Sp, Fa) Presentation and critique of research papers and proposals. ACCT6033 Accounting Research Seminar I (Fa) First course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, managerial accounting, behavioral accounting, ACCT6133 Accounting Research Seminar II (Sp) Second course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033. ACCT6233 Accounting Research Seminar III (Fa) Third course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education. Prerequisite: ACCT 6033. University of Arkansas, Fayetteville • Graduate Catalog 191
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2007-2008 Graduate School Catalog n
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UNIVERSITY OF ARKANSAS 2007-2008 Gr
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Contents Page Academic Calendar . .
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2008 Academic Calendar Spring 2008
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Administrative Officers President,
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Table of Graduate Degree Programs a
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Summary of Procedures PROCEDURE For
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A Message from the Chancellor As yo
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Colleges, Schools, Departments, Cer
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M.S. in Physics (PHYS) Ph.D. in Phy
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Deadlines. The University should re
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The Graduate School: Objectives, Re
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The Graduate Faculty Stauss, Kimber
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The Graduate Faculty Warren, W. Dal
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Appendix A Appendix A THE ACADEMIC
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Appendix A dates. Students who rece
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Biological and Agricultural Enginee
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Index fellowships, 200 objectives,
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Index Review, Annual Graduate Stude
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Graduate School - Catalog of Studies - University of Arkansas

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