UNCA Catalog: Courses of Instruction
UNCA Catalog: Table of Contents
UNCA Catalog: Courses of Instruction
UNCA Catalog: Table of Contents
Associate Professor McKenzie (Chair); Professor Lisnerski; Associate Professors Kauffman, Marshall, Nelms, Spear, Yates, Yearout; Assistant Professors Costello, Miller, Patrick; Lecturers Mayes, Rosenthal
The Department of Management and Accountancy, an associate member of the AACSBthe International Association for Management Educationoffers students the opportunity to pursue degrees in Management, Industrial and Engineering Management, and Accounting. The Department of Management and Accountancy's mission is to offer a distinctive professional education founded on liberal arts values to students of diverse backgrounds. Close student-faculty interaction enhances the learning of conceptual and practical knowledge, the acquisition of broad historical and social perspectives, the development of critical judgment and intellectual honesty, an understanding of leadership styles and responsibilities, and an appreciation of the process and necessity of lifelong learning.
The program seeks to broaden its students' personal, professional and societal perspectives while developing their competencies in the management disciplines, the use of computers, oral and written communications, inductive and deductive analyses, group dynamics, and the global interrelationships of human and economic endeavors. The primary objective is to provide an integrated body of knowledge upon which the student can draw in the future to effectively and ethically perform successfully in organizations in an increasingly complex, competitive and changing world.
Bachelor of Science in Management
The program leading to the B.S. degree in Management has three objectives: 1) to provide the student with a sound general education as a base for lifelong learning as a managerial leader, 2) to provide an understanding of management concepts that will maximize the student's opportunities for promotion in a management career as subsequent in-service training and experience are gained, and 3) to provide alternative concentrations in career-oriented electives to enable the student to attain specialized knowledge required for employment in the field of his or her choice.
Declaration of Major
A student must apply for entrance to the management major by submitting an application form to the Management and Accountancy Department chair. The following criteria must be met for acceptance into the major:
*Students anticipating a major in Management may choose ECON 101 as one of their social science General Education requirements and, if qualified, choose STAT 185 as their mathematics General Education requirement.
Concentration in Business Management and Administration: MGMT 381 or 460, 413; two of the following courses: ACCT 317, ECON 210, MGMT 332, 351, 360; and a 300-400 level elective of at least three hours approved by the department chair.
Special Concentrations: The student may elect to pursue a special area of interest within the Special Concentrations. Some examples of more traditional concentrations are financial, health care, human resources, international, marketing and operations.
Financial: ACCT 202; three of the following courses: ACCT 417, ECON 210, 215, 301, 305, 365, 406; and a 300-400 level elective of at least three hours approved by the department chair. Credit will not be given for ECON 210 if prior credit has been earned for ECON 305.
Health Care: MGMT 320, 321, 421, 425; and a 300-400 level elective of at least three hours approved by the department chair.
Human Resources: MGMT 332, 345, 432; one of the following courses: ECON 330; MGMT 335, 435; and a 300-400 level elective of at least three hours approved by the department chair.
International: MGMT 408; ECON 250; POLS 281; one of the following courses: ECON 314, 350; HIST 311; SOC 331; and a 300-400 level elective of at least three hours approved by the department chair.
Marketing: MGMT 351, 357 or 358, 453, 458; and a 300-400 level elective of at least three hours approved by the department chair.
Operations: MGMT 381 or 384, 460, 487; one of the following courses: ECON 312, 360, 365; and a 300-400 level elective of at least three hours approved by the department chair.
Individualized: In addition to the areas above, a student, with the advice of his or her academic advisor and with the approval of the department chair, may develop a special area of interest at the time the major is declared. This program of study will consist of 15 hours that best serve the academic and career interests of the student and will include a 300-400 level elective of at least three hours approved by the department chair. No 100-level course and no more than six hours at the 200 level will be approved. Examples of such academic and career interest areas are: 1) Arts Management 2) Computer Science.
Students majoring in any discipline outside the Management or Industrial and Engineering Management fields may apply for entrance to the minor in Management. Students will be admitted to the minor based on academic standing and departmental approval. The minor requires a completion of 21 semester hours with a minimum 2.0 grade-point average for the minor to appear on their graduation transcript.
Minor Course Work: The 21 hours will be distributed as follows: ACCT 201; MGMT 220, 300; and 12 additional hours within the department at the 300 level or above. The 12 additional hours will provide program focus and must be approved prior to declaring a minor in Management.
Certificate in Health Care Administration: This certificate is offered for those individuals presently employed in the health care field. The individual will be required to successfully complete the following courses with a C or better: MGMT 220, 320, 322 or 332, 421; and six additional hours. The six additional hours will provide individualized program focus and must be approved by the academic advisor. Three of these six hours must be 300 level or above. At least nine of the required 18 hours must be taken at UNCA.
The program leading to the B.S. degree in Industrial and Engineering Management has as its objective the combining of the fields of management and engineering. It is directed toward preparing students for careers such as: production manager, project manager, planning specialist, technical liaison, materials manager, quality control manager, and for various general management areas. Graduates will be well pre-pared in the academic areas of mathematics and operations management, as well as basic management.
A student must apply for entrance to the Industrial and Engineering Management major by submitting an application form to the Management and Accountancy Department chair. The following criteria must be met for acceptance into the major:
General Requirements for Industrial and Engineering Management
This program requires a total of 124 semester hours. Major requirements are specified below:
Bachelor of Science in Accounting
The program leading to the B.S. degree in Accounting is designed to provide students with the appropriate background, skills and interest to enter an area of accounting. The courses give a basic understanding of the business world and a background in the general areas of accounting.
The Financial Accounting Concentration provides a thorough background for the Certified Public Accountant (CPA) Examination. The Managerial Accounting Concentration is appropriate for those who are interested in the Certificate in Management Accounting (CMA).
A student must apply for entrance to the Accounting major by submitting an application form to the Management and Accountancy Department chair. The following criteria must be met for acceptance into the major.
*Students anticipating a major in Accounting may choose ECON 101 as one of their social science General Education requirements and, if qualified, choose STAT 185 as their mathematics General
Education requirement.
A core of 40 semester hours is required, as specified below.
In addition to the Accounting core, each Accounting major must complete one of the concentrations below. Any substitutions for specific courses must be approved by the department chair.
Financial Accounting Concentration: This concentration is for those students whose interests are in public accounting. Required courses: ACCT 416, 417, 418, 447; and three courses to be selected from ACCT 319, 330; ECON 210, 306; LANG 351 or MCOM 269; MGMT 460.
Managerial Accounting Concentration: This concentration prepares students who are interested in private accounting for business, industry or other organizations. Required courses: ACCT 412, 417, 447; ECON 306; MGMT 413; and two other courses selected from the following: ACCT 319, 416, 418; MGMT 350, 460, 487.
Courses in Accounting
201 Principles of Accounting I (Applied) (3)
Introduction to financial and managerial accounting. The course focuses on the
relationships between accounting events and financial statements. The course will provide a base of
analytical tools that enables students to identify meaningful differences in business performance
as reflected in financial statements. Additional topics covered will include cash flows,
budgeting, internal controls, ratio analysis and time value of money. No credit given if credit received
for ACCT 216 or ACCT 218. Fall and Spring.
202 Principles of Accounting II (Procedural) (3)
Emphasis on the procedural aspects of financial accounting. Recording procedures will
be learned, which will enable the student to organize accounting information for the preparation
of financial statements. Students will be expected to use computers and apply knowledge of
accounting in developing financial reports. Prerequisite: ACCT 201; or permission of
instructor. No credit given if credit received for ACCT 215 or ACCT 218. Fall and Spring.
301 Intermediate Accounting I (3)
Theoretical and logical basis of accounting methods emphasizing critical thinking and
problem identification for external financial reporting. Emphasis on general balance sheet and
income statement concepts as well as in-depth coverage of cash, receivables, inventories, and
property, plant and equipment. Prerequisite: ACCT 202. No credit given to students who have credit
for ACCT 315. Fall and Spring.
302 Intermediate Accounting II (3)
Theoretical and logical basis of accounting methods emphasizing critical thinking and
problem identification for external financial reporting. Emphasis on coverage of liabilities, owner's
equity, dilutive securities, investments and revenue recognition. Prerequisite: ACCT 301.
No credit given to students who have credit for ACCT 315 and ACCT 316. Fall and Spring.
303 Intermediate Accounting III (3)
Theoretical and logical basis of accounting methods emphasizing critical thinking and
problem identification for external financial reporting. Emphasis on coverage of deferred tax,
pensions, leases and statement of cash flows. Prerequisite: ACCT 302. No credit given for students
who have credit for ACCT 316. Fall and Spring.
317 Cost Accounting (3)
Basic procedures of cost accounting for planning and control. The course concentrates
on costing, responsibility accounting and motivation. Techniques include standard costing
and direct costing. Prerequisites: ACCT 202; passing score on Management and
Accountancy Department computer skills test; or permission of instructor.
319 Fund Accounting (3)
Fundamentals of accounting for governmental departments, colleges and universities,
health care entities and other not-for-profit institutions. Pre- or corequisite: ACCT 301. No
credit given to students who have credit for ACCT 419. Fall.
330 Microcomputer Applications in Business (3)
A software-based course that introduces students to accounting and other business
applications of microcomputers. A tutorial approach will be used and extensive hands-on experience by
the students will be a major characteristic of this course. Prerequisites: ACCT 201; MGMT
220. Fall.
340 Accounting Systems and Controls (3)
Techniques of analyzing the information requirements of an organization and translating
those needs into an integrated EDP system for decision-making and control. Pre- or
corequisites: ACCT 302; passing score on Management and Accountancy Department computer skills
test; or permission of the instructor. A student's oral competency will be determined by the
evaluation of and appropriate feedback on an individual formal presentation. Fall.
412 Advanced Managerial Accounting (3)
A detailed treatment of the planning and control techniques used to generate information
for managerial decision-making. Cost and profit analysis for manufacturing and
non-manufacturing concerns. Prerequisites: ACCT 317; passing score on Management and Accountancy
Department computer skills test. Pre- or corequisite: MGMT 380. No credit given to
students who have credit for ACCT 318. Odd years Spring.
415 Auditing (3)
A study of the principles, techniques, procedures and responsibilities of accountants in
investigating, interpreting and appraising accounting records as internal and independent
public auditors. Prerequisites: ACCT 302, 340; STAT 185; passing score on Management and
Accountancy Department computer skills test. Spring.
416 Advanced Accounting (3)
Accounting theory focusing on specialized problems of business combinations and
multi-entry organizations, the scope of fiduciary accounting, foreign currency translations,
liquidations, receiverships, reorganizations, estates and trusts. Prerequisites: ACCT 302; passing score
on Management and Accountancy Department computer skills test. Fall.
417 Income Taxation of Individuals (3)
Federal taxation of individuals including proprietorships. Includes tax research and tax
form preparation. Prerequisites: ACCT 202; passing score on Management and Accountancy
Department computer skills test; junior standing or permission of instructor. Spring.
418 Accounting Theory (3)
A study of the comprehensive systems of assumptions, definitions, recognition and
measurement principles and procedures which form the bounds for judgment in preparing financial
statements. Prerequisites: ACCT 317, 416; passing score on Management and Accountancy
Department computer skills test. Spring.
447 Income Taxation of Partnerships and Corporations (3)
Federal and North Carolina taxation of partnerships and corporations. Includes tax research
and tax form preparation. Prerequisites: ACCT 417; passing score on Management and
Accountancy Department computer skills test; junior standing or permission of instructor. Fall.
171-4, 271-4, 371-4, 471-4 Special Topics in Accounting (1-4)
Courses not otherwise included in the catalog listing but for which there may be special
needs. May be repeated for credit as often as permitted and as subject matter changes. Prerequisites:
as indicated for the respective courses. See department chair.
220 Foundations of Management (3)
An introduction to the concepts within the management discipline with emphasis on
the behavior of individuals and teams. Develops the base of knowledge in organizational
behavior and management fundamentals required for subsequent courses for Accounting, Industrial
and Engineering Management and Management. Pre- or corequisite: LANG 102. Fall and Spring.
300 Legal and Ethical Environment (3)
Interdisciplinary course which provides a unique perspective of the interface among
organizations, the individual and society. Topics include, but are not limited to, introduction to law
and legal system; white-collar crimes and torts; ethic and social responsibility; negligence
and product liability; administrative law; law of agency, partnership, corporations, and
securities; ownership of real and personal property; and overview of real and personal property and
antitrust. Prerequisite: MGMT 220. Fall and Spring.
320 Management of Health Services (3)
Covers the structure and functions of a variety of health organizations and professions.
Examines the determinants and measurement of health and disease, as well as the
interdisciplinary aspects of health services organization, finance and delivery. Prerequisite: MGMT 220. Fall
and Spring.
321 Financial Management of Health Care Institutions (3)
Health care institutional budgeting, accounting systems and procedures, and cost
controls relating to diverse functional requirements. Societal, professional and technological
pressures upon the allocation of limited resources. Prerequisites: ACCT 201; MGMT 320. See
department chair.
322 Health Service Human Resource Administration (3)
The administration of human resources in the health services field; various management
principles and techniques will be discussed in terms of their unique situations in health care.
Prerequisite: MGMT 320. See department chair.
323 Long-Term Care Administration (3)
Introduces students to the administration of various residential and nursing facilities
which provide services to elderly clientele. Topics covered include the evolution of long-term
care policy, state and federal regulations, the psychosocial model of care and managing the effects
of institutional living. See department chair.
332 Human Resource Management I (3)
An overview of personnel/human resource administration and of the interrelationships
between various elements of the personnel subsystems and other managerial or organizational
functions. Prerequisites: MGMT 220; passing score on Management and Accountancy Department
computer skills test. No credit given for students who successfully completed MGMT 330 before
Fall 1988. Fall.
335 Conflict Resolution (3)
The purpose of this course is to provide insight into conflict resolution from the viewpoint
of various disciplines and to look at multiple factors that affect the process. International
and crosscultural negotiations are included as well as mediation in various settings. Both
theoretical and experimental learning are used. Active participation is required. Fall.
341 Commercial Law (3)
An overview of the commercial legal environment in which business enterprises operate.
Examines the law relating to contracts, sales, security interests, commercial paper, warranties,
debtor rights, creditor rights and fiduciary responsibilities. Prerequisites: ACCT 201; MGMT
220. Spring.
345 Employment and Labor Legislation (3)
A study of the development, application and interpretation of federal and state statutes
affecting the employer/employee relationship. Fall.
350 Marketing Principles (3)
Marketing trends resulting from shifting social attitudes and changing economic patterns.
Marketing as a dynamic process. Selected marketing models studied. Prerequisite: MGMT
220. Fall and Spring.
351 Marketing Research (3)
Collection, tabulation and analysis of market information used in determining consumer
preferences; research project/proposal is a part of the course. Prerequisites: MGMT 350; STAT
185. Spring.
357 Promotion Management (3)
An examination of the promotional process, focusing on how the five aspects of the
promotional mix (advertising, direct marketing, sales promotion, publicity and public relations,
and personal selling) are interrelated, and their effects on both consumers and businesses.
Prerequisite: MGMT 350. Spring.
358 Services Marketing (3)
This course focuses on the differences inherent in the marketing of services vs. goods.
Characteristics unique to services and their effect on the marketing mix are discussed. Provides
an overview of services marketing. Prerequisite: MGMT 350. Fall.
360 Small Business Management (3)
The special problems, required analyses, and unique managerial skills involved in the
development and operation of a small business. Prerequisite: Junior standing or permission of
instructor. See department chair.
380 Management Science (3)
The application of quantitative methods to decision making. Emphasis is placed on
linear programming and related topics, decisions theory, Markov chains, network analysis,
forecasting, inventory models and simulation. Prerequisites: STAT 185 or 225; demonstrated
computer proficiency. Fall and Spring.
381 Quality Control (3)
Principles and practices of industrial quality control. Use of variables and attributes
control charts to achieve and maintain a state of statistical control, process capability analysis
and acceptance sampling by attributes and variables. Quality programs and management of
the quality function. Prerequisites: MGMT 220; STAT 185 or 225; passing score on
Management and Accountancy Department computer skills test. Even years.
384 Industrial Ergonomics and Work Design (3)
An investigation into the characteristics of human performance in the work
environment. Physiological and psychological factors are included in the design and evaluation of work
methods, environments, equipment and standards. Prerequisite: PSYC 202 or STAT 185 or 225.
See department chair.
386 Systems and Information Management (3)
Introduces students to the management of information; integrated systems and general
systems concepts in the planning, development, implementation and control of information.
Prerequisites: Prerequisites: ACCT 201; MGMT 220; passing score on Management and
Accountancy Department computer skills test. Fall and Spring.
394 Project Management/Occupational Safety (3)
Principles and concepts of project management as they relate to the quantitative skills of
PERT, CPM and other network methods of scheduling projects with attention given to
compliance with OSHA legislation and NIOSH guidelines. Course emphasis is placed on using these
directives in planning, and on qualitative factors as well as the traditional quantitative methods.
Computer-aided as well as manual approaches to these topics are presented.
Prerequisites: MGMT 220; STAT 185 or 225. Even years Spring.
398 International Management and Marketing Strategies (3)
Identifies, explains and analyzes concepts and strategies involved in conducting
management and marketing operations in the international environment.
Prerequisite: MGMT 350.
No credit given to students who have credit for
MGMT 308. Fall and Spring.
408 Advanced International Management (3)
A seminar which allows internationally oriented students to explore key management
issues relating to culture and business on a global basis. Prerequisite: MGMT 308. Odd years Spring.
413 Development of Professional Personnel (3)
A small-group experiential format for practicing team-building processes and applying
organizational behavior and general management concepts to planning for personal professional
development. Prerequisite: MGMT 220; junior standing or permission of instructor. No credit
given for students who successfully completed MGMT 430 before fall of 1988. Fall.
421 The Legal Environment of Health Care Institutions (3)
The law of contracts, agency and torts as applicable to health care institutions. Case
studies, including malpractice, relating to health care delivery. Prerequisite: MGMT 320. See
department chair.
425 Critical Issues in Health Care (3)
Identifies and examines major social, political, economic and ethical issues confronting
the health care delivery system. A variety of readings emphasizing the interdisciplinary nature of
the covered issues are assigned. Prerequisite: MGMT 320; or permission of instructor. See
department chair.
432 Human Resource Management II (3)
A study of current issues relevant to the human resources management system. Topics for
discussion and analysis will be from current readings. Emphasis is placed on personal computer
applications to human resource management. Prerequisites: CSCI 107; MGMT 322 or 332;
senior standing. Spring.
435 Wage and Compensation (3)
The purpose of this course is to provide the theoretical background of the strategic
choices involved in managing compensation systems, influences on compensation packages,
current theory and the changing state of compensation practice. Includes development of
decision-making skills and computer simulation. Prerequisites: A minimum of 75 credit hours and one
of the following three courses: ECON 330; MGMT 322, 332. Every other Spring.
453 Marketing and the Consumer (3)
The study of the process whereby producers understand the needs and desires of the
consumer, combined with a careful analysis of the marketing techniques required to reach the
consumer. Prerequisites: MGMT 350; passing score on Management and Accountancy Department
computer skills test. Fall.
458 Marketing Strategy (3)
The selection and evaluation of the appropriate marketing mix needed to achieve the
overall objectives of an organization. Emphasis is placed on the case method. Prerequisites:
MGMT 350, 380, 453; senior standing; passing score on Management and Accountancy
Department computer skills test. Spring.
460 Production and Operations Management (3)
Effecting the production of goods and services. Designing outputs and facilities; planning
and control systems for production, inventory, human inputs and quality management.
Prerequisites: ECON 306, MGMT 380; passing score on Management and Accountancy Department
computer skills test. Fall and Spring.
480 Management Strategies and Policy (3)
The rationale and development of strategies, policies, procedures and systems as
managerial means to pursue organizational purposes and goals using case problems. Prerequisites:
ECON 306; MGMT 380; senior standing. Fall and Spring.
487 Production and Inventory Control (3)
Planning and control in production environments. Techniques and systems used in
forecasting, operations planning, inventory control, production scheduling and activity control.
Prerequisites: MGMT 380; passing score on Management and Accountancy Department computer
skills test. See department chair.
489 Professional and Technical Internship (3)
Semesterlong internship with a participating host organization, preferably in the Western
North Carolina area, scheduled for each Management student in the senior year. A minimum
grade-point average overall or in the major department of 2.5 is required to enroll in the
course. Specific information is available from the director of the internship program.
Prerequisite: MGMT 480. Every semester.
491 Senior Seminar (3)
Applies management and social philosophy concepts to in-depth analyses of current and
future business situations. Particular emphasis is placed on research and team dynamics, as well
as ethical and international business issues. Prerequisites: HUM 414; senior standing;
completion of all required 300-level management courses. Pre-or corequisite: MGMT 480.
Every semester.
492 Senior Design Project (3)
A semesterlong designing project with a participating host organization in the Western
North Carolina area. This course consists of a specific project involving the design of a
management system: it serves as the capstone course and fulfills the competency requirement for the
industrial and engineering management program. Prerequisites: senior standing and consent of
sponsoring faculty. A student's oral competency will be determined by the evaluation of and
appropriate feedback on an individual formal presentation. Fall and Spring.
494 Research Methodology (3)
Introduction to the language and process of scientific research in a broad range of
management-related areas. Topics covered include survey research and experimental design,
measurement, data collection, statistical methods and proposal preparation. To successfully complete
the course, the student will submit a research proposal. Prerequisites: MGMT 380; STAT
185; permission of department chair and sponsoring department faculty member. Fall.
495 Directed Research (1-3)
Supervised original investigation of a research problem in management-related topics. To
successfully complete the course, students will submit their findings in the appropriate report
format. Credit hours will be awarded based upon the complexity of the project.
Prerequisites: MGMT 351 or 494; senior standing; permission of department chair and sponsoring
department faculty member. Fall and Spring.
171-4, 271-4, 371-4, 471-4 Special Topics in Management (1-4)
Courses not otherwise included in the catalog listing but for which there may be special
needs. May be repeated for credit as often as permitted and as subject matter changes. Prerequisites:
as indicated for the respective courses. See department chair.
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