UNDERGRADUATE CATALOG 2002–2003
 Brigham Young University
Back School of Accountancy and Information Systems (SOAIS)

   

Boyd C. Randall, Director
540 TNRB, (801) 422-2314

Robert L. Gardner, Associate Director
560 TNRB, (801) 422-3212

Marshall B. Romney, Associate Director
512 TNRB, (801) 422-5704

Marriott School of Management Advisement Center
460 TNRB, (801) 422-4285

Admission to Degree Program

The degree programs in this department carry special enrollment limitations. Please see the Marriott School of Management Advisement Center for specific details.

Graduation Requirements

To receive a bachelor's degree a student must fill three groups of requirements: (1) general education requirements; (2) university requirements; and (3) major requirements.

General Education Requirements

Students should contact their college advisement center for information about general education courses that will also fill major requirements.

Languages of Learning

Precollege Math (zero to one course)
(or Math ACT score of at least 22)
0–3.0 hours
First-Year Writing (one course) 3.0
Advanced Writing (one course) 3.0
Advanced Languages/Math/Music
(one to four courses)
3–20.0

Liberal Arts Core

Biological Science (one to two courses) 3–6.0
Physical Science (one to two courses) 3–7.0
American Heritage (one to two courses) 3–6.0
Wellness (one to three courses) 1.5–2.0
Civilization (two courses) 6.0

Arts and Sciences Electives

Arts and Letters (one course) 3.0
Natural Sciences (one course) 3–4.0
Social and Behavioral Sciences (one course) 3.0

Note 1: For a complete list of courses that will fill each GE category, see the General Education section of the current class schedule.

Note 2: Additional information about general education requirements can be found in the General Education section of the current class schedule or this catalog.

Minimum University Requirements

Religion 14.0
Residency 30.0
Hours needed to graduate 120.0

Cumulative GPA must be at least 2.0.

Note: See the Graduation section of this catalog for more information.

Major Requirements

Complete the major requirements listed under one of the following undergraduate degree programs.

Undergraduate Programs and Degrees

BS Accounting
BS Information Systems

For help or information on the undergraduate programs, please see the Marriott School of Management Advisement Center.

For information on management degrees including information systems emphasis, see Management section of this catalog.

Graduate Programs and Degrees

MAcc Professional Accountancy
MAcc Tax
MISM Information Systems Management

For more information see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu/ and the BYU 2002-2003 Graduate Catalog.

General Information

Program Acceptance Requirements

Acceptance into the SOAIS is limited to fall semester only, with one application deadline: last working day of June. Application may be submitted online at the Marriott School Web site, and further information is available on the Web site or at the Marriott school of Management Advisement Center. Acceptance is competitive, with a maximum of 260 students admitted each year into the accounting program and 150 each year into the information systems program. Not all students who meet minimum admission requirements are guaranteed entry.

Accounting

The Discipline

Accounting has been called the language of business. A good understanding of accounting principles and practices can serve as the basis for a career in any business field. Accountants provide critical input and guidance in profit-seeking organizations, service and charitable organizations, educational institutions, government, public accounting firms, and, indeed, in any organization that exists today.

Career Opportunities

Accounting graduates work in public accounting firms, consulting, private industry, government agencies, and retailing.

Admission Requirements

  1. Have concurrent or prior admission to the Marriott School or Management.
  2. Earn B grades (minimum) in Acc 200 and 210; or 201 and 202; and have a 3.0 minimum average GPA in the following four classes: Econ 110, Stat 221, MCom 320, ISys 201.

Note 1: If a student must leave the program for a mission, internship, or other reason, a leave of absence request form is required. A prompt return to the program is required. Students who have interrupted their SOAIS education for more than two years or without prior approval will be required to meet the requirements of the program in effect at readmission.

Note 2: Upper-division accounting class credits earned prior to five years before graduation may not be used to meet specific graduation requirements for the BS degree. This policy does not affect the recognition of those hours earned to satisfy total university credit.

BS Accounting, Concurrent with MAcc

The first year of the SOAIS program must be completed with a minimum 3.0 GPA to be eligible to apply for continuation into the Master of Accountancy Program. The undergraduate fourth year (Integrated Management Core plus BusM 499) is replaced by the Marriott School of Management graduate core plus MBA 581. Students planning to pursue a master of accountancy degree should not take the above-noted classes. Students planning to pursue the MAcc degree should take PMgt 582 in place of PMgt 385.

BS Accounting (75 76 hours*)

This is a limited enrollment program requiring departmental admissions approval. Please see the college advisement center for information regarding requirements for admission to this major. Premajor Program MAP

Major Requirements

  1. No grade lower than a C- will be allowed in Marriott School of Management upper-division courses.

  2. No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond the Pre-Accounting Core.

  3. Students are encouraged to enroll in courses outside the Marriott School or Management. Only 45 upper-division Marriott School hours count toward graduation. (In some cases, 48 hours are allowed. Check with the Marriott School of Management Advisement Center.)

  4. Pass a computer proficiency requirement for spreadsheet and presentation software skills. Students may demonstrate spreadsheet and presentation skills either by earning a Pass grade in ISys 098 100 and MCom 098 100, a Pass grade on corresponding challenge exam, or by presenting Microsoft Office User Specialist (MOUS) certificates validating core-level competency in MS Excel and PowerPoint. Both ISys 098 and MCom 098 are noncredit courses.

  5. Complete the following Pre-Math 119 or equivalent.
    Econ 110.
    Stat 221.
    Acc 200.

    Note: The Pre-Management Core must be completed with at least a 3.0 GPA (no grade lower than a C–), with no more than one repeat for each class, for Marriott School of Management application. Econ 110, Stat 221, MCom 320, and ISys 201 must have a 3.0 minimum average for SOAIS admission.

  6. Complete the following Pre-Accounting Core courses:
    Acc 210.
    ISys 201.
    MCom 320.

  7. Be accepted into the program.

  8. Complete the following Management Core 2 courses:
    Acc 241.
    MCom 321.
    PMgt 385 (or 582).
    BusM 320, 321.

  9. Complete the following accounting major courses:
    Acc 401, 402, 403, 404, 405, 406.

  10. Complete the following Integrated Management Core courses:
    OrgB 321.
    BusM 322, 341, 361, 401.
    RelC 492 (2 hours required).

    Note: If completing the MAcc, these courses will be replaced by the MSM Core.

  11. Complete the following after Acc 401, 402, 403, 404, 405, 406:
    BusM 499.
    ManEc 453.

*Hours include courses that may fulfill GE or university requirements.

Accounting (Acc)

Class Schedule Major Academic Plan (MAP)

Undergraduate Courses

Note: Students enrolled in nonbusiness programs requiring or recommending Acc 201 or 202 should enroll in 200.

200. Principles of Accounting. (3:3:0) Independent Study also.

Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students.

201. Principles of Financial Accounting. (3:3:1) Independent Study only.

First course in concepts and methods underlying financial statements.

202. Principles of Managerial Accounting. (3:3:1) Prerequisite: Acc 201. For transfer students only.

Second course in the elementary series covering managerial problems and control of business operations.

210. Principles of Accounting 2. (3:3:0) Prerequisite: Acc 200.

Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation and capital budgeting. For Marriott School of Management students only.

241. Business Law in the Environment. (3:3:0) F, W, Sp, Su Prerequisite: Marriott School of Management major status.

Introduction to legal principles and institutions affecting business.

Note: SOAIS 300-level classes are available to Marriott School of Management and certain other selected majors.

320. Introductory Income Tax. (3:3:0) Prerequisite: Acc 200.

Measurement and concepts of taxable income. For nonaccounting majors.

343. Business Law. (3:3:0) Prerequisite: Acc 241 or equivalent.

The law relating to negotiable instruments, secured transactions, real property, wills and trusts, and bankruptcy.

Note: All 400-level classes (except 440) are limited to accounting SOAIS majors.

401. Business and Accounting Information Systems. (4:4:0) Prerequisite: admission to SOAIS and Marriott School.

Inputs, processing, outputs, and files of several transaction-processing subsystems. Foundation for understanding internal control. Variety of tools used to design, create, or document accounting information systems (AIS) to achieve organizational objectives.

402. Cost and Managerial Accounting. (4:4:0) Prerequisite: admission to SOAIS and Marriott School.

Cost and managerial accounting topics, including production processes, product costing, cost behavior analysis with regression, differential costing, capital budgeting, throughput accounting, performance measurement, and budgeting.

403. Intermediate Financial Accounting 1. (4:4:0) Prerequisite: admission to SOAIS and Marriott School.

Financial reporting issues for balance sheet, income statement, and cash-flow statement. Revenue recognition; accounting for long-term assets, investment securities, and derivative instruments; consolidation.

404. Financial Accounting 2. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403.

Accounting for receivables and inventory. Major reporting issues associated with liabilities and stockholders' equity. Introduction to computing basic and diluted earnings per share.

405. Fundamentals of Taxation. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403.

Tax principles applicable to business entities and individuals; tax compliance issues; tax planning as part of overall strategic planning process for businesses and individuals.

406. Financial Statement Auditing. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403.

Introduction to framework providing financial statement assurance; integrating accounting and business knowledge with concepts from other disciplines such as statistics and law; framework applied to major business cycles, providing specific knowledge in financial statement auditing.

440. Corporate Financial Reporting. (3:3:0) Prerequisite: Acc 200, 210, BusM 301.

Accounting principles of corporate financial reporting. Judgments managers make preparing financial statement information. How complexities, alternatives, and impacts affect completed financial statements.

453. Money, the Financial System, and the Economy. (3:3:0) Prerequisite: Acc 401, 402, 403, 404, 405, 406.

Applications of industry analysis and microeconomic principles in the macroeconomic environment that influences individuals and financial intermediaries that transact in money and credit markets.



Graduate Courses

For 500- and 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu/ and the BYU 2002-2003 Graduate Catalog.



Information Systems

The Discipline

Information systems involves two broad areas: (1) an organization's information systems function—acquisition, deployment, and management of information technology resources and services; and (2) system development—development and evolution of technology infrastructures and systems for use in organization processes. Information systems professionals provide services ranging from the managerial to the highly technical. Information systems and technology skills are critical to the success of virtually all modern organizations, including small business, corporations, government, and educational institutions.

Career Opportunities

Information systems graduates work in large and small organizations of all types, helping maintain existing technology infrastructure and specifying technology solutions to business needs. Often they serve as the bridge between an organization's technical personnel and its business side. Challenging career opportunities are found in consulting firms, large corporations, government agencies, and smaller entrepreneurial concerns.

Admission Requirements

  1. Have concurrent or prior admission to the Marriott School of Management.
  2. Earn a B grade (minimum) in ISys 201 and have a 3.0 minimum average GPA in Econ 110, Stat 221, Math 119, and Acc 200.
Note 1: If a student must leave the program for a mission, internship, or other reason, a leave of absence request form is required. A prompt return to the program is required. Students who have interrupted their SOAIS education for more than two years or without prior approval will be required to meet the requirements of the program in effect at readmission.

Note 2: Upper-division information systems class credits earned prior to five years before graduation may not be used to meet specific graduation requirements for the BS degree. This policy does not affect the recognition of those hours earned to satisfy total university credit.

BS Information Systems, Concurrent with MISM

The first year of the SOAIS program must be completed with a minimum 3.0 GPA to be eligible to apply for continuation into the Master of Information Systems Program. The undergraduate fourth year (Integrated Management Core plus BusM 499) is replaced by the Marriott School of Management graduate core plus MBA 581. Students planning to pursue a master of information systems degree should not take the above-noted classes. Students planning to pursue the MISM degree should take PMgt 582 in place of PMgt 385.



BS Information Systems (75 76 hours*)

This is a limited enrollment program requiring departmental admissions approval. Please see the college advisement center or department office for information regarding requirements for admission to this major. Premajor Program MAP

Major Requirements

  1. No grade lower than a C– will be allowed in Marriott School of Management upper-division courses.

  2. No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond the Pre-Accounting Core.

  3. Students are encouraged to enroll in courses outside the Marriott School of Management. Only 45 upper-division Marriott School hours count toward graduation. (In some cases, 48 hours are allowed. Check with the Marriott School of Management Advisement Center.)

  4. Pass a computer proficiency requirement for spreadsheet and presentation software skills. Students may demonstrate spreadsheet and presentation skills either by earning a Pass grade in ISys 098 100 and MCom 098 100, a Pass grade on corresponding challenge exams, a passing grade in equivalent transfer courses, or by presenting Microsoft Office User Specialist (MOUS) certificates validating core-level competency in MS Excell and PowerPoint. Both ISys 098 and MCom 098 are noncredit courses.

  5. Complete the following Pre-Management Core courses:
    Math 119 or equivalent.
    Econ 110.
    Stat 221.
    Acc 200.

    Note: The Pre-Management Core must be completed with at least a 3.0 GPA (no grade lower than a C–), with no more than one repeat for each class, for Marriott School of Management application. Econ 110, Stat 221, Math 119, Acc 200, and ISys 201 must have a 3.0 minimum average for SOAIS application.

  6. Complete the following Pre-Information Systems Core courses:
    ISys 201, 202.

  7. Be accepted into the Information Systems Program.

  8. Complete the following Management Core 1 courses:
    Acc 210, 241.
    BusM 320, 321, 384.
    MCom 320, 321.
    PMgt 385 (PMgt 582 if planning on MISM).
    And complete one course from the following:
    ManEc 300, 301, 358, 376, 453.

  9. Complete the following Management Core 2 courses:
    BusM 301, 322, 341, 361.
    OrgB 321.
    RelC 492 (2 hours required).

  10. Complete the following Information Systems Core 1 courses (taught fall only):
    ISys 401, 402, 403.

  11. Complete the following Information Systems Core 2 courses (taught winter only):
    ISys 411, 412, 413.

  12. Complete the following capstone courses:
    ISys 490, 499.
*Hours include courses that may fulfill GE or university requirements.

Information Systems (I Sys)

Class Schedule Major Academic Plan (MAP)

Undergraduate Courses

98 100. Computer Spreadsheets Skills. (0:0:14 0.5:0:1)

Basic computer skills, focusing on spreadsheet and database programs. No technical background necessary. Fee.

199R. Academic Internship: Information Systems. (1–3:Arr.:Arr. ea.) Prerequisite: selection of information systems emphasis in Marriott School of Management.

Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment. P/F grade.

201. Introduction to Management Information Systems. (3:3:1) Prerequisite: ISys 98 and declared business major.

Using technology to solve business problems. Hands-on use of spreadsheet, database, and Internet software in a business context.

202. Introduction to Computer Programming. (3:3:0) Prerequisite: ISys 201 or concurrent enrollment; information systems major status.

Object-oriented program design and development. Principles of algorithm fourmulation and implementation.

401. Systems Analysis. (3:3:0) Prerequisite: admission to information systems major; concurrent enrollment in same section of ISys 402 and 403.

Early phases of systems development life cycle, including project management, planning, investigation, requirements definition, systems specifications, alternative selection. Tools and techniques of object-oriented analysis.

402. Database Systems. (3:3:0) Prerequisite: admission to information systems major; concurrent enrollment in same section of ISys 401 and 403.

Concepts and techniques of database system development, focusing on object-oriented modeling and its implementation methods.

403. Principles of Business Programming. (3:3:0) Prerequisite: admission to information systems major; concurrent enrollment in same section of ISys 401 and 402.

Programming business systems. Algorithms, data structures, programming patterns, and interfaces.

411. Systems Design and Implementation. (3:3:0) Prerequisite: ISys 401, 402, 403; concurrent enrollment in same section of ISys 412 and 413.

Later phases of systems development life cycle. System architecture, user interfaces, system interfaces, and application design. Testing and integration. Object-oriented development.

412. Data Communications. (3:3:0) Prerequisite: ISys 401, 402, 403; concurrent enrollment in same section of ISys 411 and 413.

Principles of data communications, local- and wide-area networks, hardware, software, media, standards, management, and business applications.

413. Enterprise Application Development. (3:3:0) Prerequisite: ISys 401, 402, 403; concurrent enrollment in same section of ISys 411 and 412.

Client- and server-side programming. Internet and Web-based applications. Enterprise systems and architectures.

440. Principles of Business Programming. (3:3:0) Prerequisite: ISys 201.

Business-oriented introduction to computer programming. Principles of structured programming and design.

443. Information Systems Analysis. (3:3:0) Prerequisite: SOAIS Core or ISys 201.

Examination of Systems Development Life Cycle (SDLC) emphasizing tools and methods of analysis and general design phases, including investigation, study, definition and systems specification/selection.

490. Information Systems and Management Consulting. (2:2:0) Prerequisite: ISys 411, 412, 413; concurrent enrollment in ISys 499.

Applying concepts, principles, and methods of management consulting in the context of mentored information systems-related project work.

499. Strategic Management of Information Systems. (3:3:0) Prerequisite: ISys 411, 412, 413; concurrent enrollment in ISys 490.

Achieving strategic information systems alignment to create sustainable competitive advantage. Concepts and methods critical for information systems management, such as outsourcing, security, controls, and organizational transformation.



500-Level Graduate Courses (available to advanced undergraduates)

520. Business Programming. (3:3:0) Prerequisite: admission to an MISM graduate program.

Accelerated business-operated introduction to computer programming for graduate students. Principles of structured programming and component-based visual programming.

530. Internet Programming 1. (3:3:0) Prerequisite: Web browsing skills; basic understanding of files and operating systems.

Internet architecture, Web browsing, graphic types, Web servers, graphical interfaces, style sheets, programming scripts, and site promotion.

540. Advanced Business Programming. (3:3:0) Prerequisite: ISys 440 or equivalent programming experience.

Business-oriented introduction to object-oriented (OO) programming. Classes, inheritance, polymorphism, report generation, and file processing using current OO languages.

546. Network Database Computing. (3:3:0) Prerequisite: ISys 440, 445; or equivalents.

Client and server-side programming on local area network. Internet platforms using advanced languages.

550. Database Architecture and Administration. (3:3:0) Prerequisite: ISys 445 or equivalent.

Workshop on High-level database languages and their programming extensions.

580. Information Systems Tools and Applications. (3:3:0) Prerequisite: ISys 201 or equivalent.

Applying information systems tools to business situations. Tools covered are updated with changes in the industry.

590R. Seminar in Information Systems. (1–3:Arr.:Arr. ea.)

Special topics by announcement.

599R. Academic Internship: Information Systems. (1–3:Arr.:Arr. ea.)

Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment.

Graduate Courses

For 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems Web stie at http://marriottschool.byu.edu/ and the BYU 2002–2003 Graduate Catalog.



School of Accountancy and Information Systems Faculty

Professors

Albrecht, W. Steve (1977) BS, Brigham Young U., 1971; MBA, PhD, U. of Wisconsin, 1973, 1975.

Cherrington, J. Owen (1978) BS, Brigham Young U., 1968; MBA, PhD, U. of Minnesota, Minneapolis, 1971, 1972.

Gardner, Robert L. (1978) BA, Brigham Young U., 1969; MBA, BS, U. of Utah, 1975, 1976; PhD, U. of Texas, Austin, 1979.

Hansen, James V. (1982) BS, MS, Brigham Young U., 1963, 1966; PhD, U. of Washington, 1973.

McKell, Lynn J. (1974) BS, Brigham Young U., 1968; MSEE, MS, MS, PhD, Purdue U., 1970, 1972, 1973, 1973.

Radebaugh, Lee H. (1980) BS, Brigham Young U., 1968; MBA, DBA, Indiana U., Bloomington, 1973.

Randall, Boyd C. (1974) BS, JD, MBA, U. of Utah, 1965, 1967, 1968; PhD, U. of Minnesota, 1972.

Romney, Marshall B. (1977) BS, MAcc, Brigham Young U., 1971, 1972; PhD, U. of Texas, Austin, 1977.

Skousen, K. Fred (1970) BS, Brigham Young U., 1965; MAS., PhD, U. of Illinois, 1966, 1968; CPA, 1968.

Stewart, Dave Nelson (1980) BA, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Florida, 1980.

Stice, Earl K. (1998) BS, MAcc, Brigham Young U., 1981, 1982; MS, PhD, Cornell U., 1986, 1988.

Stice, James D. (1988) BS, MAcc, Brigham Young U., 1984, 1984; PhD, U. of Washington, 1988.

Stocks, Kevin D. (1983) BS, MAcc, Brigham Young U., 1978, 1978; PhD, Oklahoma State U., 1981; CPA, 1980.

Streuling, G. Fred (1976) BA, MAcc, Brigham Young U., 1963, 1964; PhD, U. of Iowa, 1971; CPA, Utah, 1965; CPA, California, 1966.

Associate Professors

Dalebout, Richard S. (1975) BA, Brigham Young U., 1968; JD, U. of Utah, 1971.

Denna, Eric L. (1988) BS, MAcc, Brigham Young U., 1984, 1984; PhD, Michigan State U., 1989.

Glover, Steven M. (1994) BA, PhD, U. of Washington, 1987, 1994.

Hansen, Gary W. (1983) BS, MS, Brigham Young U., 1967, 1968; PhD, Indiana U., 1974.

Liddle, Stephen W. (1995) BS, PhD, Brigham Young U., 1989, 1995.

Meservy, Rayman D. (1989) BS, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Minnesota, 1985.

Prawitt, Douglas F. (1993) BS, MAcc, Brigham Young U., 1988, 1988; PhD, U. of Arizona, 1993.

Spilker, Brian C. (1993) BS, MAcc, Brigham Young U., 1987, 1987; PhD, U. of Texas, Austin, 1993.

Swain, Monte R. (1991) BS, MAcc, Brigham Young U., 1987, 1987; PhD, Michigan State U., 1991.

Worsham, Ronald G. (1994) BS, MAcc, Brigham Young U., 1985, 1985; PhD, U. of Florida, 1994.

Zimbelman, Mark F. (1999) BS, Brigham Young U., 1984; PhD, U. of Arizona, 1996.

Visiting Associate Professor

Gappmaier, Markus (2000) MBA, PhD, Johannes Kepler U. of Linz, 1989, 1993.

Assistant Professors

Albrecht, Conan (2000) BS, MAcc, Brigham Young U., 1997, 1997; PhD, U. of Arizona, 2000.

Anderson, Bonnie B. (2001) BS, MAcc, Brigham Young U., 1995, 1995; PhD, Carnegie-Mellon U., 2001.

Barrick, John A. (2000) BS, MAcc, Brigham Young U., 1991, 1991; PhD, U. of Nebraska, Lincoln, 1998.

Black, Ervin L. (2000) BA, MBA, Brigham Young U., 1981, 1984; PhD, U. of Washington, 1995.

Burton, F. Greg (2001) BA, MAcc, Utah State U., 1984, 1987; PhD, U. of South Carolina, 1994.

Christensen, Ted E. (2000) BS, San Jose State U., 1989; MS, Brigham Young U., 1991; PhD, U. of Georgia, 1995.

Cottrell, David M. (1992) BS, MAcc, MHA, Brigham Young U., 1984, 1984, 1985; PhD, Ohio State U., 1992.

Dean, Douglas (1999) BS, U. of Utah, 1987; MAcc, Brigham Young U., 1989; PhD, U. of Arizona, 1995.

Heninger, William G. (2001) BS, MAcc, Brigham Young U., 1989, 1989; PhD, U. of Georgia, 1997.

Jackson, Robert B. (1988) BS, MS, MBA, Brigham Young U., 1968, 1970, 1972.

Krumwiede, Kip R. (2000) BS, MS, Brigham Young U., 1985, 1987; PhD, U. of Tennessee, 1996.

Paik, Gyung H. (2000) BA, Seoul National U., Korea, 1986; MA, Brigham Young U., 1988; MBA, U. of Utah, 1995; PhD, U. of Illinois, 2000.

Peterson, Fredric G. (1973) BA, MA, PhD, U. of Utah, 1964, 1966, 1973.

Summers, Scott (1999) BS, MAcc, Brigham Young U., 1990; PhD, Texas A&M U., 1995.

Wilks, Jeff (2000) BS, Brigham Young U., 1995; MS, PhD, Cornell U., 1999, 2000.

Visiting Assistant Professor

Leikam, Shannon L. (2001) BS, Western Oregon State Coll., 1989; MBA, Oregon State U., 1995; PhD, Oklahoma State U., 2000.

Teaching Professors

Beaslin, Tatia F. (2000) BS, MAcc, Brigham Young U., 1993, 1993.

Livingstone, Donald H. (1995) BS, Brigham Young U., 1966; CPA, 1970.

Nemrow, Norman R. (1993) BS, MAcc, Brigham Young U., 1978, 1979; CPA, 1981.

Emeriti

Boyer, Glen L. (1967) BS, Utah State U., 1963; MS, PhD, U. of North Dakota, 1966, 1972.

Cameron, James B. (1969) BS, U. of Utah, 1956; MBA, U. of California, Los Angeles, 1958; CPA, 1960; PhD, Montana State U., 1967.

Carlson, Gary (1986) BS, MS, PhD, U. of California, Los Angeles, 1956, 1958, 1962.

De Lassen, Jan (1981) BS, Texas A&M U., 1959.

Garrison, Ray H. (1966) BS, MS, Brigham Young U., 1960, 1961; CPA, 1962; DBA, Indiana U., Bloomington, 1966.

Hardy, John W. (1969) BS, Brigham Young U., 1964; MBA, Indiana U., 1966; PhD, U. of Texas, Austin, 1972; CPA.

Hubbard, Ernest Dee (1959) BS, Utah State U., 1952; MBA, U. of Utah, 1959; PhD, U. of Washington, 1967.

McAllister, LeRay L. (1963) BA, Brigham Young U., 1957; MS, DBA, Arizona State U., 1960, 1971; CPA, 1962.

Palmer, Glen O. (1964) BS, MAcc, Brigham Young U., 1961, 1963; CPA, 1963.

Skousen, Karl M. (1958) BS, MS, Brigham Young U., 1944, 1957; CPA, 1957; PhD, Michigan State U., 1962.

Smith, Harold T. (1963) BA, MA, Colorado State Coll., 1958, 1959; EdD, Brigham Young U., 1967.

Smith, Jay M. (1971) BS, MS, Brigham Young U., 1953, 1960; PhD, Stanford U., 1965; CPA, 1958.

Smith, Robert J., (1949) BS, Brigham Young U., 1948; MBA, Northwestern U., 1949; CPA, Illinois, 1949; CPA, Utah, 1950; DBA, Indiana U., 1957.

Sonderegger, Emory O. (1960) BS, MS, Brigham Young U., 1956, 1957; CPA, 1963.

Taylor, Dale H. (1963) BA, MA, Brigham Young U., 1951, 1953; CPA, 1955; PhD, Northwestern U., 1963.

White, J. Morgan (1967) BS, Brigham Young U., 1951; CPA, 1953; MS, Brigham Young U., 1958.

Woodfield, Leon W. (1960) BS, MBA, U. of Utah, 1956, 1957; CPA, CPA, 1959, 1960; DBA, Michigan State U., 1965.





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