Graduate Programs in Business Administration

Accounting

Student Learning Outcomes

College of Business Administration
Master of Science in Accounting

1. Students will demonstrate proficiency in Accounting Theory and Managerial Accounting.
2. M.S. Accounting students will demonstrate business planning acumen.
3. Students will demonstrate proficiency in conducting accounting research and in writing.

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 recognize the importance of continuous improvement, high ethical standards, and diversity in the educational environment.

Academic Programs

The Department of Accounting offers two graduate programs: the Master of Science in Accounting and the Master of Science in Tax Accounting. 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 also serves as a foundation for more advanced studies, such as the Ph.D. degree. For students desiring a greater specialization in accounting information systems auditing, or finance, concentrations in these areas are offered within the Master of Science in Accounting program.

Master of Science degree in Tax Accounting

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 degree 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 program also 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.

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) and an undergraduate GPA of at least 2.8. The admissions committee may consider other factors such as work experience in making a determination for admission. Applicants whose native language is not English must provide proof of English proficiency (see Graduate School). Applicants must be advanced in English comprehension and be able to participate in class discussion. Special classes in English class work may also be required.

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. Students with a non-business undergraduate degree should expect to take the bulk of the preparatory courses before admission to the graduate program.

The specific undergraduate foundation courses are from the areas of accounting, economics, 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 preparatory courses while the Master of Science in Tax Accounting degree requires 36-42 credit hours.

*See department for specific courses. The Business courses may be taken at the 4400 level to reduce the total number of hours.

Degree Requirements

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 5000 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

Only classes numbered 5000 and 6000 can be used toward the total credits for the Master of Science programs.

Master of Science in Accounting Degree Requirements

Required accounting courses	Cr. Hrs.
ACCT 6125 Studies in Accounting Theory	3
ACCT 6133 Studies in Managerial Accounting	3
ACCT 6185 Strategic Business Planning	3
Approved accounting electives*	12

 

Approved electives	Cr. Hrs.
Accounting or other business administration courses	6
Free Elective	3
TOTAL CREDITS REQUIRED	30

*See the department for specific courses and see "degree requirements" above.

Note: Students may use only two of the following classes to fulfill these electives: ACCT 5154 ACCT 6151 ACCT 6153 ACCT 6156

 

Master of Science in Accounting - Accounting Information Systems Concentration

 

Required courses	Cr. Hrs.
ACCT 5142 IT Auditing	3
ACCT 6125 Studies in Accounting Theory	3
ACCT 6133 Studies in Managerial Accounting	3
ACCT 6143 Advanced Accounting Information Systems	3
ACCT 6185 Strategic Business Planning	3
MANG 6710 Management of Technology and Innovation
OR
MANG 6730 Business Information Systems Analysis and Design	3
Approved accounting electives*	6
Approved Accounting or other Business Administration Courses	6
TOTAL CREDITS REQUIRED	30

* See department for specific courses and see "degree requirements" above.

Master of Science in Accounting - Auditing Concentration

 

Required courses	Cr. Hrs.
ACCT 5162 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 6185 Strategic Business Planning	3
ACCT 6163 Seminar in Auditing
OR
ACCT 6168 Internal and Operational Auditing	3
Approved accounting elective	3
Approved electives*
-- Non-Accounting course	3
-- Accounting or other business administration course	3
TOTAL CREDITS REQUIRED	30

*See the department for specific courses and see "degree requirements" above.

Master of Science in Accounting - Finance Concentration

 

Required courses	Cr. Hrs.
ACCT 6125 Studies in Accounting Theory	3
ACCT 6133 Studies in Managerial Accounting	3
ACCT 6185 Strategic Business Planning	3
FIN 6300 Financial Administration	3
FIN 6302 Investments	3
Approved accounting electives*	9
Approved business electives (including accounting)*	3
Approved finance course**	3
TOTAL CREDITS REQUIRED	30

*See the department for specific courses.

**To be selected from any 5000 or 6000 level Finance course except:

• A thesis course, or
• A directed study course

Tax Accounting

Student Learning Outcomes

College of Business Administration
Master of Science in Tax Accounting

1. Students will demonstrate proficiency in Accounting Theory and Managerial Accounting.
2. Students will demonstrate business/tax planning acumen.
3. Students will demonstrate proficiency in conducting tax research and in writing.

Master of Science in Tax Accounting Degree Requirements

 

Required accounting courses	Cr. Hrs.
ACCT 6125 Studies in Accounting Theory	3
ACCT 6133 Studies in Managerial Accounting	3

 

Required taxation courses	Cr. Hrs.
ACCT 5154 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 6185 Strategic Business Planning	3
Approved tax elective*	3
Approved Accounting or Business Administration courses	6
TOTAL CREDITS REQUIRED	30

*See the department for specific courses and see "degree requirements" above.

Financial Aid

A limited number of research assistantships are awarded on a competitive basis to full-time graduate students with outstanding academic credentials. 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, scholarships, and departmental awards are also available to assist students in financing their education.

 Master of Business Administration

Student Learning Outcomes
College of Business Administration
Master of Business Administration
Program Learning Goals

1. Students will demonstrate appropriate problem solving and decision making skills.
2. Students will demonstrate effective interpersonal skills including leadership and teamwork
3. Students will demonstrate effective written and oral communication skills

The Master of Business Administration degree is a professional degree. The program is designed to prepare students for administrative positions in both the private and public sectors. The program is accredited by the Association to Advance Collegiate Schools of Business International (AACSB).

Students are provided a broad preparation in business administration while being allowed to concentrate in specific business areas. Attention is given to lasting principles instead of specific techniques which may be subject to frequent change.

       The program is designed to satisfy the needs of students with or without undergraduate degrees in business             administration. Additional coursework may be required for students whose undergraduate education is missing         preparation in foundation areas such as Accounting, Management or Quantitative Methods.

Admission Requirements

Admission to the traditional Master of Business Administration program is at the discretion of the College of Business Administration’s Committee on Graduate Admissions and 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 (on a 4.0 grading system) and a GMAT score of 450 (minimum GRE score of 148 in Verbal Reasoning and 145 in Quantitative Reasoning is also acceptable) and a total of at least 1050 points based on the following formula:

(Overall undergraduate GPA X 200) + the GMAT score (or converted GRE score) = 1050

In addition, applicants must have maintained at least a 3.0 grade-point average (4.0 system) for all graduate work previously taken.

Master of Business Administration Degree Requirements

 

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
OR
BA 6780 Survey of Decision Making Tools	3
MANG 6401 Seminar in Organizational Behavior	3
MANG 6476 Operations Management	3
MKT 6503 Strategic Marketing Management	3
MANG 6480 Seminar in Business Policies	3
Approved Electives or Concentration Electives 2	9
TOTAL CREDITS REQUIRED	333,4

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 Master of Business Administration 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.  
4. As a minimum, a student must present at least 33 semester hours of work in courses numbered 6000 or above (exception: three 5000 graduate-level course may be accepted for elective. However, credit towards the MBA degree may not be earned for any 5000 graduate-level course that the student has previously taken at the undergraduate level.). A student must have a cumulative grade point average of at least 3.0 on all course work taken to fulfill Graduate Curriculum requirements.

Master of Business Administration Concentrations

Concentrations allow students to focus their studies on a particular area of business administration. The M.B.A. Program offers concentrations in the following 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. An executive track concentration is available as described below.

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 various academic departments, centers and functional areas of the College of Business Administration.

Master of Business Administration - Executive Track

For experienced managers, professionals, and entrepreneurs who are working full time, the Executive track of the MBA is a lock-step program designed to allow rapid completion of the MBA degree with minimal disruption of work responsibilities. Classes are held primarily on Saturdays and Sundays of alternating weeks. Additional fees apply. Classes may be taken only by students admitted to the Executive track of the MBA program. Admission to the executive track of the MBA 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 track MBA graduate admissions. Applicants are evaluated based on: (1) the length and quality of their professional work experience; and (2) the attainment of, and grade point average 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.

Economics and Finance

Master of Science in Finance

Student Learning Outcomes

College of Business Administration
Master of Science in Financial Economics

1. All students should demonstrate core knowledge of Financial Economics
2. All students should demonstrate the ability to apply finance concepts to real world problems.
3. All students should demonstrate problem-solving skills.

Prerequisites:  Principles of Microeconomics,  Financial Management, Accounting, and Statistics (ECON 1203, FIN 3300, ACCT 2100, QMBE 4400 or equivalent).

There will be two tracks in the program:

Professional Track Curriculum

Core Courses (21 hours):

 

ACCT 6130	Advanced Accounting	3
ECON 6200	Managerial Economics	3
BA 6780	Decision Making Tool for Business Managers	3
FIN 6300	Financial Administration	3
FIN 6302	Investments	3
FIN 6303	Financial Markets & Institutions	3
FIN 6309 or 5306	International Financial Management	3

Plus 9 hourse of approved finance electives.

Academic Track Curriculum

Core Courses (24 hours)

 

FIN 6300	Financial Administration	3
FIN 6203	Financial Markets & Institutions	3
FIN 6311	Theory of Corporate Finance	3
FIN 6312	Investment Theory	3
ECON 6203	Microeconomic Theory	3
ECON 6204	Macroeconomic Theory	3
QMBE 6280	Mathematical Economics	3
QMBE 6281	Econometrics I	3

Plus 6 hours of approved finance electives.

Comprehensive Examination: Every student must pass Comprehensive Examinations in Economics and Finance after completing the required first year core courses. 

This is a non-thesis degree for both tracks. 

Admission Requirements

Successful applicants have an educational background in Business or a related field, a 2.75 GPA for undergraduate coursework and average scores on the GRE or GMAT

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.

Student Learning Outcomes

College of Business Administration
Doctor of Philosophy in Financial Economics

1. All students should demonstrate core knowledge of Financial Economics.
2. All students should demonstrate advanced knowledge of Financial Economics.
3. All students should demonstrate the ability to perform original, independent research in Financial 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 should include principles of economics, 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 350 (combined scores for verbal and quantitative sections) 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.

Degree Requirements

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. 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. All students must complete a minimum of 60 credit hours in the program to graduate.

Master of Science in Health Care Management

The Master of Science in 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 education is to enable graduates to manage and supervise administrative areas in both public and private health care settings more efficiently. This interdisciplinary program involves faculty from the College of Business Administration and adjunct lecturers from relevant health care agencies and organizations. The program consists of 33 credit hours (11 courses). There is no thesis.

Student Learning Outcomes

College of Business Administration
Master of Science in Health Care Management

1. Students will demonstrate knowledge of advanced business concepts as applied to health care organizations as identified in the learning objectives of each of the core classes in the program.
2. Students will demonstrate the ability to communicate business concepts orally.
3. Students will demonstrate the ability to conduct research in a written report.

Admissions Requirements

GPA of at least 2.75 on a 4.0 grading system from undergraduate work; satisfactory academic standing at the last university or college attended and satisfactory admission tests scores from either the GRE (minimum 150 in Verbal Reasoning and 145 in Quantitative Reasoning) or GMAT (minimum 450 combined Verbal and Quantitative score).

Master of Science in Health Care Management Degree Requirements

 

Courses	Cr. Hrs.
ACCT 61311 Accounting in Health Care Settings	3
ECON 5250 Health Care Economics	3
BA 6010 Health Care Management
OR
HPSM 6268 Health Services Administration and Management	3
EPID 6210 Principles of Epidemiology
OR
EDHS 5111 Epidemiological Principals in Health Promotion	3
MKT 5536 Health Care Marketing	3
BA 6012 Culture and Behavior in Health Care Settings	3
FIN 6350 Health Care Financial Management	3
BA 6097 or HPSM 6258 Health Law and Ethics	3
And two approved electives	6
BA 6013 Strategic Management of Health Care Organizations (Capstone)	3
TOTAL CREDITS REQUIRED	33

1. BA 6014 (prerequisite) Business for Health Care Note: this course is required for non-business students and if taken may be used as an approved elective.

Master of Science in Health Care Management — Executive Track

For experienced managers, professionals, and entrepreneurs who are working full time, the Executive track of the MS in Health Care Management (MSHCM) degree is a lock-step program designed to allow rapid completion of the MSHCM degree with minimal disruption of work responsibilities. In this 15-month program, classes are held primarily on Saturdays and Sundays of alternating weeks. Additional fees apply. Classes may be taken only by students admitted to the Executive track of the MS in HCM program. Admission to the Executive track of the MSHCM 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-HCM graduate admissions. Applicants to the program may be required to take the Graduate Management Applications Test (GMAT) or the Graduate Record Examination (GRE). UNO Graduate School English language requirements must also be fulfilled.

Applicants are evaluated based on:

1. the length and quality of their business experience;
2. attainment of, and grade point in, a baccalaureate degree from an accredited college or university.

Lester E. Kabacoff School of Hotel, Restaurant and Tourism Administration

Master of Science in Hospitality and Tourism Management

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 can be completed either on campus or online. 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.

Student Learning Outcomes

College of Business Administration
Master of Science in Hospitality and Tourism Management

1. Students will demonstrate knowledge of the following core hospitality industries: Hotel/lodging, Restaurant/Foodservice, Events/Meetings, and Tourism.
2. Students will demonstrate the ability to analyze an ethical situation.
3. Students will develop an advanced understanding of research methods and their application in the hospitality and tourism industry.
4. Students will demonstrate effective written communications skills.
5. Students will demonstrate effective oral communications skills.
6. Students will demonstrate effective problem solving skills.
7. Students will demonstrate the ability to synthesize core business management concepts and apply them to the hospitality and tourism industry.
8. Students will demonstrate the ability to assess the economic impact of international tourism.

Admission Requirements

• a baccalaureate degree or equivalent from an accredited university, and
• a minimum undergraduate grade-point average of 2.5, and
• a score of 400 or above on the Graduate Management Admissions Test (GMAT)
• a score of 286 or above on the GRE (Sum of Verbal and Quantitative)

In addition, applicants must have maintained at least a 3.0 GPA (4.0 system) for all graduate work previously taken.

Degree Requirements

 

Course	Cr. Hrs.
HRT 6001 Survey of the Hospitality and Tourism Industry*	3
HRT 6200 Hospitality and Tourism Operations Analysis	3
HRT 6202 Hospitality and Tourism Research Methods	3
HRT 6203 ‑Marketing Applications for the Hospitality and Tourism Industry	3
HRT 6205 Change Management for Hospitality and Tourism	3
HRT 6207 Work Experience in Hospitality and Tourism	3
HRT 6250 Tourism Destination Development	3
HRT 6300 ‑Hospitality and Tourism Finance and Revenue Management	3
HRT 6301 ‑Hospitality and Tourism Industry Strategic Management**	3
Required credits for all students	24
Electives - Non-Thesis (two of the following)
HRT 6102 - Technology of Hospitality and Tourism Management	3
HRT 6204 - Hospitality and Tourism Internship	3
HRT 6491 Independent Study in Hospitality and Tourism Management	3
HRT 6495 Special Topics in Hospitality and Tourism	3
3 Credit Hour Business Elective	3
Total credits required - Non Thesis Option	30
Additional Degree Requirements - Thesis Option
HRT 7000 Thesis Research (6 credits)***	6
Master of Science Thesis Option must take two additional Research Methods/Statistics courses (for a total of 6 additional credits). Students must have approval from the HRT Graduate coordinator prior to registering for the appropriate courses.	6
Courses may be selected from:
EDFR 6705 Research Design	3
EDFR 6710 Descriptive Statistics	3
EDFR 6720 Applied Regression	3
PSYC 6311 Advanced Statistics I	3
PSYC 6312 Advanced Statistics II	3
TOTAL CREDITS REQUIRED Thesis option	39

*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.
2. Students choosing the thesis option are required to take HRT 7000 (six credit hours). In
   addition, students will also need six credits of Statistics/Research Methods a minimum of 39 credit hours to
   complete the course requirements for the thesis option.

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 nine credit hours.

Master of Science in Engineering Management

The College of Business Administration cooperates with the College of Engineering in offering a Master of Science 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.