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Accountancy and Information Systems |
Director: W. Steve Albrecht
Associate Director: Robert L. Gardner
560 TNRB
Provo, UT 84602-3068
(801) 378-4235
Fax: (801) 378-5933
E-mail: macc@byu.edu
Internet: http://msmonline.byu.edu
THE PROGRAM OF STUDIES
The School of Accountancy and Information Systems administers two graduate programs through the Marriott School of Management: the Master of Accountancy—MAcc; and the Master of Information Systems Management—MISM
The Master of Accountancy (MAcc) Program offers a general background in accounting, with an emphasis on business-related subjects and an in-depth study of one or more areas of accounting. The MAcc degree is awarded on completion of a professional program, which can begin as early as the junior year of the undergraduate program, and culminates in the Marriott School of Management after the fifth year. Students entering the School of Accountancy and Information Systems Program with a baccalaureate degree in accounting can complete the program in less than two years.
The Master of Information Systems Management (MISM) Program offers a specialization in information systems and the application of information technology in business organizations based on a general background in business and accounting. The MISM degree is awarded at the completion of the professional program, which can begin as early as the junior year of the bachelor of management program and culminates in the Marriott School of Management after the fifth year of study. Students who enter the School of Accountancy and Information Systems with a baccalaureate degree in information systems can complete the program in two years.
The objective of both programs is to develop graduates who exhibit professionalism and are qualified with specialized knowledge in one or more accounting or information system areas. The SOAIS seeks to educate individuals who are: (1) imbued with a strong sense of professional commitment, (2) qualified with specialized knowledge in the areas of accounting, information systems, or tax, (3) committed to continued professionalism—beyond formal education, and (4) capable of becoming leaders who exhibit high standards of ethical conduct within their chosen profession.
Three emphases are offered within the Master of Accountancy Program: Professional Accountancy—MAcc, Information Systems—MAcc, and Tax—MAcc.
The MISM is a distinct degree separate from the MAcc degree. In addition, the SOAIS offers a joint program whereby qualified students may obtain both the MAcc and the JD degree during a specified period of time by meeting certain requirements. Inquiries regarding these programs should be directed to the School of Accountancy and Information Systems, 560 TNRB.
The SOAIS admits an average of 170 students per year into its graduate programs.
Professional Accountancy, Information Systems, Tax—MAcc
The Professional Accountancy emphasis is designed for students who wish to gain a broad base of graduate accounting training. Students typically seek accounting positions in auditing, management, not-for-profit, or PhD programs.
Graduates with an Information Systems emphasis typically have been placed in consulting practices of public accounting firms or in the systems area of industrial companies.
Tax emphasis graduates usually begin careers in the tax area of public accounting firms.
Information Systems Management—MISM
The master of information systems management degree is designed for students who want professional careers in information systems. Students seek employment with consulting firms, industrial organizations, and not-for-profit entities performing a variety of services dealing with understanding the information needs of an organization, designing, developing, and implementing information systems to meet specified requirements, administering the information systems function, and formulating an information systems master plan to effectively utilize information technology throughout an organization.
Admission and Entry.
Requirements for the MAcc Degree.
Professional Accountancy: MBA 620-629; Acc 503, 522, 562, 612, 691R, finance elective. Elective group: 15 hours, of which at least 6 must be nonaccounting, from any MSM course not selected above or other courses approved by program coordinator. Acc 343 counts as a nonaccounting course.
Information Systems: Acc 657, ISys 440, 546, 548, 643, 645. Elective group: 15 hours, of which at least 9 must be accounting, from any MSM course not selected above or other courses approved by program coordinator. Acc 343 counts as a nonaccounting course.
Tax: Acc 503, 523, 556, 620, 621, 622, 623, 624. Elective group A: 3 hours from Acc 625R, 626, 628; elective group B: 6 hours from any MSM course not selected above or other courses approved by program coordinator; 3 hours must be nonaccounting. Acc 343 counts as a nonaccounting course. Tax classes are not acceptable for group B.
Requirements for the MISM Degree.
FINANCIAL ASSISTANCE
The School of Accountancy and Information Systems utilizes the Marriott School of Management's financial aid provisions. Qualified students can receive aid from the following: the MSM Scholarship Fund, private scholarship donations, assistantship awards, and loan assistance.
Scholarships. The MSM currently has over sixty-five private scholarships. Information and applications are available for second-year students in 730 TNRB (deadline: March 31). In addition, limited scholarship funds are available through the SOAIS.
Assistantships: Research and teaching assistantships are available for qualified second-year students.
Loans. Several loans are available for MSM students:
More information on and applications for these loans are available from the BYU Financial Aid Office, A-41 ASB, (801) 378-4104.
RESOURCES AND OPPORTUNITIES
The N. Eldon Tanner Building. The Tanner Building, which houses the Marriott School of Management, is one of the finest facilities of its kind. Surrounding the dramatic eight-story atrium at its center are lecture and seminar rooms, study rooms, a computer laboratory, and a working library.
The Marriott School of Management. The MSM is recognized as one of the outstanding management schools in the nation. Faculty are actively engaged in research and publication, and they fill leadership positions in a number of national professional organizations. The school has developed innovative educational programs that include internships, executive visitation programs, special student consulting and research projects, and other activities designed to bring management education and training closer to management practice. This is accomplished, in part, through the MSM's National Advisory Council, and the Executives on Campus Program.
National Advisory Council. Consisting of sixty-five to seventy prominent business and government executives, the National Advisory Council lends major support to the Marriott School of Management. Students benefit by interacting with council members in special campus lectures and seminars and by visiting or working with these executives in their respective organizations. Furthermore, the council assists students with placement opportunities, helps develop funding sources for scholarships, and provides professional development for faculty members.
The Executives on Campus Program. This program gives students an opportunity to interact with distinguished business and government leaders who come to campus. These executives visit classes and meet with student organizations as well as participate in the Executive Lecture Series and Entrepreneurship Lecture Series.
COURSE DESCRIPTIONS
Accounting
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503. Advanced Financial Accounting. (3)
Prerequisite: SOAIS core.
Advanced financial accounting topics including pensions, earnings per share, accounting changes, and deferred income taxes.
505. Special Problems in Accounting 1. (3)
Partnerships, estates and trusts, and consolidations.
507. Accounting for Nonprofit Organizations. (3)
Accounting concepts and methods peculiar to governmental units, universities, hospitals, and other nonprofit organizations.
522. Advanced Taxation. (3)
Tax laws as they apply to selected tax entities, with an introduction to tax research methodology.
523. Tax Research Methodology. (3)
In-depth treatment of research and procedures emphasizing communication and presentation of findings.
556. Computer Applications in Tax Practice. (3)
In-depth analysis of software and systems used in tax practice, emphasizing electronic work sheet, research, and applications packages used in the tax field. Designing solutions to various tax problems that will emphasize the “what if” type of resolution.
562. Financial Auditing Methodology. (3)
Financial auditing methodology and professional auditing standards necessary to conduct a modern external audit.
584. International Accounting and Multinational Enterprises. (3)
Accounting from an international perspective: flow of information in multiple currencies, complying with reporting requirements, setting budgets and monitoring performance, and controlling corporate assets through reports and audits.
586. Contemporary Professional Accounting Problems. (3)
Accounting problems, emphasing those encountered in professional CPA examinations.
599R. Accounting Internship. (1-3)
On-the-job experience and training in industry, government, or public accounting firms.
612. Managerial Cost Accounting. (3)
Specialized areas in cost determination and cost allocation.
616. Operational Auditing. (3)
Seminar in operational auditing, emphasizing the business planning process.
620. Special Problems in Federal Taxation. (3)
Special property transactions, accounting periods and methods, tax payments and credit, tax concepts, and reporting tax liability.
621. Corporate Taxation 1. (3)
Federal income taxation of corporations and shareholders.
622. Corporate Taxation 2. (3)
Continuation of Corporate Taxation 1. Includes consolidated returns.
623. Taxation of Partnerships. (3)
Federal income taxation of general and limited partnerships and partners.
624. Taxation of Estates, Gifts, and Fiduciaries. (3)
Federal taxation of property transferred by death and gift; federal taxation of income of trusts and estates.
625R. Current Tax Policy. (3)
Intensive study of special and current tax topics and policies.
626. Taxation of Deferred Compensation and Fringe Benefits. (3)
Federal legislation and regulations treating pensions, profit-sharing plans, and other types of deferred compensation; fringe-benefit problems.
628. Taxation of Foreign Income. (3)
Federal taxation of foreign transactions.
657. Management Consulting and Projects. (3)
Projects-oriented course where students get hands-on experience performing consulting jobs for businesses in Utah. Class includes both in-class instruction and business experience.
691R. Research Seminar. (3)
Case-based approach to researching accounting and auditing professional standards. Finding answers to practical accounting problems.
692R. Advanced Topics in Accounting. (3)
Subject matter varies with needs of students and with instructor. Most often taught are fraud auditing and forensic accounting, EDP auditing, and a CPA's role in personal financial planning.
693R. Readings and Conference. (1-3)
Prerequisite: SOAIS director's consent.
In-depth study one-on-one with chosen professor on topic of mutual interest not currently covered in existing courses.
Information Systems
540. Advanced Business Programming. (3)
Prerequisite: ISys 440 or equivalent programming experience.
Business-oriented introduction to object-oriented (OO) programming including classes, inheritance, polymorphism, report generation, and file processing using current OO languages.
544. Information Systems Design. (3)
Prerequisite: ISys 443, 445, 546 (546 may be taken concurrently with ISys 544).
Concepts and techniques of systems design, emphasizing systems development, systems development tools, and related topics.
546. Fourth-Generation Programming Languages. (3)
Prerequisite: ISys 440 or equivalent.
Structured Query Language (SQL), application building (menus, forms, reports), and utilizing tools and program languages of database management systems in a client/server environment.
548. Data Communications. (3)
Prerequisite: ISys 201 or equivalent.
Principles of data communications, local and wide-area networks, hardware, software, media standards, management, and business applications.
580. Information Systems Tools and Applications. (3)
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)
Special topics by announcement.
599R. Information Systems Internship. (1-3)
Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment.
643. Advanced Information Systems Analysis. (3)
Prerequisite: admission to MSM graduate program.
Systems Development Life Cycle (SDLC), emphasizing tools and methods of
analysis and general design phases, including investigation, study, definition,
and systems specification/
selection.
644. Advanced Information Systems Design. (3)
Prerequisite: ISys 443, 445, or equivalents; 540; 546 or concurrent registration.
Concepts and techniques of systems design, emphasizing systems development, systems development tools, and related topics.
645. Advanced Database Analysis and Design. (3)
Prerequisite: admission to an MSM graduate program.
Concepts and techniques of database system development, focusing on conceptual modeling and methods for implementing conceptual models in business organizations.
646. Advanced Fourth-Generation Programming Languages. (3)
Advanced skills development in programming languages, emphasizing fourth-generation languages.
647. Information Systems Management. (3)
Prerequisite: MSM core.
Information systems strategies, management of information systems function, project management and control, and forecasting future information systems trends.
648. Advanced Data Communications. (3)
Prerequisite: ISys 548.
Design, management, and strategic use of local area networks (LANs), wide area networks (WANs), intranets, and the Internet to solve business problems.
649. Reengineering and Information Technology. (3)
Prerequisite: MSM core.
Identifying, modeling, analyzing, and reengineering business processes and effectively employing information technology throughout the organization.
656. Operating Systems. (3)
Prerequisite: admission to MSM graduate program.
Principles of operating systems; their selection and use in business organizations.
691R. Research Seminar. (3)
Prerequisite: admission to MISM program.
Research methods and their application to information systems problems.
FACULTY 
ALBRECHT, W. STEVE, Professor. PhD, University of Wisconsin, 1975. Financial; Audit.
BOYER, GLEN L., Associate Professor. PhD, University of North Dakota, 1972. Information Systems.
CAMERON, JAMES B., Professor. PhD, Montana State University, 1967. Financial.
CHERRINGTON, J. OWEN, Professor. PhD, University of Minnesota, Minneapolis, 1972. Financial; Managerial; Systems.
COTTRELL, DAVID M., Assistant Professor. PhD, Ohio State University, 1992. Managerial; Audit; Financial.
DALEBOUT, RICHARD S., Associate Professor. SJD, University of Utah, 1971. Business Law.
DENNA, ERIC L., Associate Professor. PhD, Michigan State University, 1989. Information Systems.
GARDNER, ROBERT L., Professor. PhD, University of Texas, Austin, 1979. Tax.
GLOVER, STEVEN M., Assistant Professor, PhD, University of Washington, 1994. Audit; Financial; Managerial.
HANSEN, GARY W., Associate Professor. PhD, Indiana University, 1974. Information Systems.
HANSEN, JAMES V., Professor. PhD, University of Washington, 1973. Information Systems.
HARDY, JOHN W., Professor. PhD, University of Texas, Austin, 1972. Managerial.
HOWE, KEITH R., Associate Professor. DBA, Arizona State University, 1979. Managerial; Audit.
JACKSON, ROBERT, Assistant Professor. PhD, Brigham Young University, 1994. Information Systems.
LIDDLE, STEPHEN, W., Assistant Professor, PhD, Brigham Young University, 1995. Information Systems.
LIVINGSTONE, DONALD H., Instructor. BS, Brigham Young University, 1966; CPA, 1970. Audit: Mergers and Acquisitions; Banking.
MCKELL, LYNN J., Professor. PhD, Purdue University, 1973. Information Systems.
MESERVY, RAYMAN D., Associate Professor. PhD, University of Minnesota, 1985. Audit; Information Systems.
NEMROW, NORMAN R., Instructor. MAcc, Brigham Young University, 1979; CPA, 1981. Financial.
PALMER, GLEN O., Assistant Professor. MAcc, Brigham Young University, 1963. Tax.
PETERSON, FREDRIC G., Assistant Professor. PhD, University of Utah, 1973. Quantitative Methods; Managerial.
PRAWITT, DOUGLAS F., Assistant Professor. PhD, University of Arizona, 1993. Audit; Managerial.
RADEBAUGH, LEE HOWARD, Professor. DBA, Indiana University, Bloomington, 1973. International Business.
RANDALL, BOYD C., Professor. PhD, University of Minnesota, 1972. Tax.
ROMNEY, MARSHALL B., Professor. PhD, University of Texas, Austin, 1977. Audit; Information Systems.
SKOUSEN, K. FRED, Professor. PhD, University of Illinois, 1968. Financial.
SPILKER, BRIAN C., Assistant Professor. PhD, University of Texas, Austin, 1993. Tax.
STEWART, DAVE NELSON, Professor. PhD, University of Florida, 1980. Tax.
STICE, JAMES D., Associate Professor. PhD, University of Washington, 1989. Financial.
STOCKS, KEVIN D., Professor. PhD, Oklahoma State University, 1981. Managerial; Information Systems.
STREULING, G. FRED, Professor. PhD, University of Iowa, 1971. Tax.
SWAIN, MONTE R., Assistant Professor. PhD, Michigan State University, 1991. Managerial.
WOODFIELD, LEON W., Professor. DBA, Michigan State University, 1965. Financial.
WORSHAM, RONALD, Assistant Professor. PhD, University of Florida, 1994. Tax.
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