Business Course changes Scandinavian Area Studies Course title & description changes

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1 EPC 30 Day Clock Memo TO: All Faculty FROM: Educational Policies Committee SUBJECT: Notice of Curriculum Changes DATE: November 17, 2015 The 30 day review period begins November 17, 2015, and ends December 16, 2015 This notice of Curriculum Changes is published as required by the EPC Manual, part of the Faculty Handbook (8th edition, as updated in August 2015). The following paragraph may be found in Section III, Part VI, Section 3, Procedures Governing Revision of Curriculum and Degree Requirements : F: Faculty members objecting to a particular proposal must express their objections in writing to the EPC chair and members within 30-day period which begins with the date listed on the Notice of Curriculum Changes distributed by the committee. Objections received within this 30-day period will suspend approval, pending resolution of the objections. In the event a dispute cannot be resolved, the committee will make its recommendation to the faculty for its action at the next regular faculty meeting. Complete copies of the proposals may be obtained from the Provost s Office or from Keith Cooper (Philosophy), Chair of the Educational Policies Committee for the academic year. In addition, some proposals may be found online in the EPC section of the Office of the Provost Sakai site, to which all PLU faculty should have access. Curriculum Changes for Review Summary Business Modify courses, revise curriculum, add degree**, concentration**, certificates** Scandinavian Area Studies Add General Education Element ** Type 3 proposals requiring a vote at Faculty Assembly Curriculum Changes for Information Only Summary Business Course changes Scandinavian Area Studies Course title & description changes 1

2 Curriculum Changes for Review Deletions are indicated by strikethrough Additions are indicated in bold BUSINESS Type 2 Delete BUSA course, revise options in majors Summer 2016 Type 2 Add BMBA course Summer 2016 Type 2 Modify TIM certificate Summer 2016 Type 3 Add MBA concentration: Supply Chain Management** Summer 2016 Type 3 Add post-baccalaureate certificates in existing MBA concentrations** Summer 2016 Type 3 Add master s degree: Master of Science in Accounting** Fall 2016 ** Type 3 proposals require a vote at Faculty Assembly Full MSA Proposal Course Changes BUSA 304: Business Law and Ethics for Financial Professionals BMBA 561: Advanced Supply Chain Management This course presents a range of advanced topics in integrated operations and supply chain management. Topics include strategic sourcing and procurement strategies, demand-driven performance, mitigation of supply chain risk, management of third party logistics, and management of supply chain security and risk. Critical to understanding supply chain operations is a review of conventional operations practices and the challenges of flow vs unit costs and the specific challenges of complex supply chains and complex technical systems. Prerequisite: BMBA 521. (4) BMSA 502: Forensics Accounting/Fraud Examination Fundamentals of fraud examination including nature and types of fraud. This course examines forensic accounting, financial forensics, and the prevention, detection, and deterrence of fraud in organizations. (4) BMSA 503: Corporate Taxation Study of concepts and principles of federal income taxation of corporations and their shareholders, including entity formation, treatment of distributions, and dissolution. (4) BMSA 504: Research Methods in Accounting Study of accounting literature and use of appropriate statistics to analyze the data using SPSS or other software. (4) 2

3 BMSA 505: Taxation of Passthrough Entities Analyzes the unique factors involved in taxation of pass-through entities (partnerships, S corporations, estates and trusts), including entity formation, treatment of distributions, withdrawals, and dissolution. (4) BMSA 512: Financial Accounting: Reporting and Analysis 1 Intermediate financial accounting, including financial reporting (IFRS and GAAP), financial statements analysis, analysis of inventories, assets, taxes, debt, and off-balance sheet assets, and liabilities. Emphasis on ratio and financial analysis, and the quality of reported data. (may be cross listed with BMSF 512) (4) BMSA 520: Auditing and Accounting Information Systems Study of the flow of accounting information through an enterprise, systems documentation, internal controls, and database applications in accounting. Comprehensive study of auditing concepts and procedures. (4) BMSA 521: Intermediate Accounting Concentrated study of the conceptual framework of accounting, valuation theories, asset and income measurement, and financial statement disclosures in the U.S. and abroad. Advanced study of, and research on measurement and valuation of assets, liabilities and income, and financial statement disclosure issues. Includes evaluation of U.S. framework relative to those of other international frameworks. (4) BMSA 523: Cost Accounting A critical examination of systems for cost accounting and managerial control. Emphasis on development of skills to critique cost and control systems and to understand the dynamic relationship between systems, operations, strategy, and performance evaluation. (4) BMSA 526: Big Data and Digital Analytics in Accounting This course provides a broad overview of analytic strategies for (structured and unstructured) data. Topics covered include web analytics, big data and key performance indicators, and testing and experimentation. (4) BMSA 527: Tax Accounting Introduction to a broad range of tax concepts and types of taxpayers. Emphasis on the role of taxation in the decision-making process. Coverage focuses primarily on principles in individual income taxation, such as gross income, deductions, credits, and property transactions. Includes survey coverage of business entities, employment taxes, wealth transfer taxes, and taxation of fringe benefits. (4) 3

4 BMSA 587/588/589: Special Topics in Accounting To provide graduate accounting students with new, one-time and developing courses not yet available in the regular curriculum. The title will be listed on the student termbased record as ST: followed by the specific title designated by the academic unit. Selected advanced topics. (1-4) BMSA 591: Independent Study Individualized reading and studies. Minimum supervision after initial planning of student s work. Rarely granted and requires prior approval of MSA director and consent of instructor. (1-4) BMSA 595: Internship Application of accounting knowledge in field setting. Credit granted determined by hours spent in working environment and depth of project associated with course of study. Pass/Fail. (1-4) BMSA 599: Capstone Project in Accounting This course will provide students an opportunity to exhibit the skills acquired during the program in the form of a project and/or research paper. The students will be required to find answers to a problem, and/or integrate and apply skills and techniques acquired from previous courses. The topic and project will be in the concentration field of accounting and under the supervision of a faculty member. (4) Catalog Changes to Majors undergraduate Business section B.B.A. Core 40 semester hours o BUSA 201: Introduction to Business in the Global Environment (May be offered as BUSA 190) o BUSA 202: Financial Accounting (4) o BUSA 203: Managerial Accounting (4) o BUSA 302: Business Finance (4) o BUSA 303: Business Law and Ethics (4) or BUSA 304: Business Law and Ethics for Financial Professionals (4) o BUSA 305: Behavior in Organizations (4) o BUSA 308: Principles of Marketing (4) o BUSA 309: Creating Value in Operations (4) o BUSA 310: Information Systems and Database Management (4) o BUSA 499: Capstone: Strategic Management (4) 4

5 Accounting Concentration Recommended: BUSA 323: Cost Accounting and Control Systems (4) BUSA 423: Accounting for Nonprofits and Government Entities (4) BUSA 304 as law alternative Finance Concentration Recommended: MATH 151/152 as substitute for MATH 128 BUSA 304 as law alternative ECON 302 Minor in economics and/or mathematics Catalog Changes to Majors/Certificates graduate MBA section M.B.A. Emphasis Areas o Supply Chain Management Emphasis 8 semester hours BMBA 561: Advanced Supply Chain Management (4) And 4 semester hours from the following: BMBA 577: Project Management (4) Approved BMBA 587/588/589: Special Topics (1 to 4) BMBA 595: Internship (1 to 4) Post-Master s Certificate in Technology and Innovation Management (TIM) 12 8 semester hours Individuals holding a master s bachelor s degree in a business or technology related field from an accredited institution may pursue a Post-Master s Certificate in Technology and Innovation Management (TIM). Holders of master s bachelor s degrees in other fields with appropriate relevant industry experience are also considered. There is a reduced application process and the GMAT may not be required. Certificate requirements 8 semester hours from: o BMBA 523: Business Strategy and Innovation Management (4) o BMBA 570: Management and Marketing of Technology (4) o BMBA 577: Project Management (4) o Approved BMBA 587/588/589: Special Topics (1-4) 5

6 Certificate in Health Care Management Individuals holding a bachelor s degree in a business or healthcare related field from an accredited institution may pursue a Certificate in Health Care Management. Holders of bachelor s degrees in other fields with relevant industry experience are also considered. Certificate requirements 8 semester hours o BMBA 560: Managing Health Care Enterprises (4) And 4 semester hours from the following: o BMBA 549: Strategic Management of Human Capital (4) o BMBA 562: Health Care Regulation, Law & Ethics (4) o BMBA 577: Project Management (4) o Approved BMBA 587/588/589: Special Topics (1-4) Certificate in Entrepreneurship and Closely-Held Enterprises Individuals holding a bachelor s degree in a business or related field from an accredited institution may pursue a Certificate in Entrepreneurship and Closely-Held Enterprises. Holders of bachelor s degrees in other fields with relevant industry experience are also considered. Certificate requirements 8 semester hours o BMBA 550: Leading Family and Closely-Held Enterprises (4) And 4 semester hours from the following: o BMBA 549: Strategic Management of Human Capital (4) o BMBA 558: New Venture Management (4) o BMBA 577: Project Management (4) o Approved BMBA 587/588/589: Special Topics (1-4) Certificate in Supply Chain Management Individuals holding a bachelor s degree in a business or related field from an accredited institution may pursue a Certificate in Supply Chain Management. Holders of bachelor s degrees in other fields with relevant industry experience are also considered. Certificate requirements 8 semester hours o BMBA 561: Advanced Supply Chain Management (4) And 4 semester hours from the following: 6

7 o BMBA 577: Project Management (4) o Approved BMBA 587/588/589: Special Topics (1-4) Catalog Changes to Degrees new graduate MSA section Master of Science in Accounting (M.S.A.) Admission The PLU M.S.A. program is competitive. Selection is based on several criteria including quantitative ability and potential contribution to the classroom experience. The Graduate Admission Committee bases decisions on a holistic assessment of the individual merits of each applicant. For questions regarding admission to the M.S.A. program, contact the M.S.A. director at Fast Track Admission Fast Track applications are for PLU students or recent graduates from any major, wishing to attend the School of Business graduate school. Students may apply at any time during their PLU experience. Candidates, who meet the Fast Track criteria, remain admitted to a master s program at PLU provided that they complete their graduate program director for details. To apply submit the following: The PLU graduate application is available online at A current résumé detailing work experience and community service All official transcripts from higher education institutions International transcripts should be translated into English. In some cases, a professional transcript evaluation may be required. A 300-word Statement of Professional Goals Official Graduate Management Assessment Test (GMAT) or Graduate Record Exam (GRE) (GMAT/GRE waiver may be available. Contact the program director. Two letters of recommendation $55 Application Fee International applicants must also submit: TOEFL or IELTS score report (determination of English proficiency is at the sole discretion of PLU) I-20 Evaluation Documents Declaration of Finances An interview with the M.S.A. Graduate Admission Committee may be requested. 7

8 Applicants are evaluated individually, based on multiple factors indicating equivalence to admission standards, a promise of success in graduate school, qualities of good character, and potential contributions to the educational mission of graduate study. Master of Science in Accounting semester hours Prerequisites: College Level Financial Accounting College Level Managerial Accounting Required Accounting Foundation Courses 16 hours Waived for PLU Accounting Concentration BBA or students having completed these courses as undergraduate students. BMSA 520: Auditing and Accounting Information Systems (4) Waived if AIS and Auditing taken as undergraduate BMSA 521: Intermediate Accounting (4) Waived if both Intermediate 1 and 2 taken as undergraduate BMSA 523: Cost Accounting (4) Waived if both Cost Accounting taken as undergraduate BMSA 527: Tax Accounting (4) Waived if Tax taken as undergraduate Core Required Courses 12 hours BMSA 502: Forensics Accounting/Fraud Examination (4) BMSA 512: Financial Accounting: Reporting and Analysis 1 (4) BMSA 599: Capstone Project in Accounting (4) Concentrations 8 hours Students with MSA credits waived by undergraduate coursework are required to complete courses to achieve a minimum of 32 credits, which may include both concentrations. Taxation BMSA 503: Corporate Taxation (4) BMSA 505: Taxation of Passthrough Entities (4) 8

9 Accounting Analytics BMSA 504: Research Methods in Accounting (4) BMSA 526: Big Data and Digital Analytics in Accounting (4) Elective Courses Students with MSA credits waived by undergraduate coursework are required to complete a minimum of 32 credits, which may include elective courses. BMBA 517: Understanding & Managing Financial Resources (4) (MBA course) BMSF 518: Financial Accoutning: Reporting & Analysis II (4) (MSF course) BMSF 530: Financial Markets, Institutions, Intermediaries (4) (MSF course) BMSA 587/588/589: Special Topics in Accounting (4) BMSA 591: Independent Study (4) BMSA 595: Internship (4) SCANDINAVIAN AREA STUDIES Type 2 Add General Education Element Fall 2016 SCAN 422: Diversity and Difference in Nordic Literatures C, LT This course investigates the ways that diversity and difference are suppressed, managed, expressed and celebrated across contemporary and recent Nordic literatures. Students will also develop skills in research and theoretically informed analysis. Course is conducted in English; readings are in translation for non-majors. (4) 9

10 Curriculum Changes for Information Only Deletions are indicated by strikethrough Additions are indicated in bold BUSINESS Type 1 Modify BMBA course description Spring 2016 Type 1 Modify BUSA course description Summer 2016 Type 1 Delete MBA course prerequisites Summer 2016 BUSA 303: Business Law and Ethics Foundation in U.S. business law and the U.S. legal system. Legal principles governing contract, tort, agency, intellectual property, employment, consumer law and the legal structures of business organizations. Explores legal issues raised by operating in a global environment. Analyzes the ethical duties of those in business, including obligations under professional codes of ethics, and explores the interrelationship of law, ethics, and principles of sustainability in the business context. Note that BUSA 303 and 304 may not both be taken for credit. Open to any major with permission of instructor. Surveys significant areas of business law essential to effective managerial decision making. Topics include contract, tort, agency, property, employment, and the legal structures of business organizations. Introduces the Uniform Commercial Code sections affecting financial transactions. Explores the interrelationship of law, ethics, and principles of sustainability. Prerequisite: BUSA 201. (4) BMBA 517: Understanding and Managing Financial Resources Corporate finance topics including cash flow forecasting, planning, budgeting, valuation models, cost of capital, leverage, and risk and return. Additional topics include ratio analysis, computer simulation, financial feasibility assessment, balance sheet analysis, determinants of interest rates, and the impact of business cycle fluctuations on shareholder value. Prerequisite: BMBA 511. (4) BMBA 523: Business Strategy and Innovation Management Apply a multidisciplinary approach to explore execution of business- and corporate-level strategies, such as differentiation, cost-leadership, diversification, alliances, and M&As, and managing innovation to generate sustainable competitive advantage in a global context. Prerequisites: BMBA 511, 513, 515, 522. (4) BMBA 577: Project Management Study of project management principles and techniques including planning, network building, project control, reporting and closing to address the unique conditions and challenges associated with designing and managing major non-repetitive undertakings. May not be counted toward more than one concentration or certificate. Prerequisite: BMBA 515. (4) 10

11 SCANDINAVIAN AREA STUDIES Type 1 Modify course title & description Fall 2016 SCAN 422: Modernity and Its Discontents LT SCAN 422: Diversity and Difference in Nordic Literatures C, LT This course examines literary responses to modernity from the nineteenth century to today, including such movements as Romanticism, the Modern Breakthrough, Modernism and Postmodernism. Readings include drama, novels, short stories, poetry, and criticism. investigates the ways that diversity and difference are suppressed, managed, expressed and celebrated across contemporary and recent Nordic literatures. Students will also develop skills in research and theoretically informed analysis. Course is conducted in English; readings are in translation for non-majors. (4) 11