Clayton State University
Master of Business Administration
College of Business
2000 Clayton State Boulevard
Morrow, GA 30260-0285
(678) 466-4599 (fax)
MBA Program Manager
Courses will include lectures, case discussions, current business issues, and team projects. The full course of study requires 6 credit hours per semester (including summer and a five-day Maymester course). The 11 core courses of 3 hours each in the curriculum will include:
ACCT 5110 Advanced Managerial Cost Accounting for Accounting Executives (3 credit hours)
This course is a continuation of ACCT 3110 (Managerial Cost Accounting) with emphasis on the advanced and emerging issues pertaining to the nature, objectivism and procedures of cost analysis and control; theories of cost allocation; and uses of accounting information for decision making. Prerequisite(s): ACCT 3110 Managerial Cost Accounting or equivalent (C).
ACCT 5210 Volunteer Income Tax Assistance (VITA) (3 credit hours)
Students will be involved in all aspects of tax planning and preparation, and will be actively involved in running a tax site, which includes electronic submission, record keeping, and marketing. Prerequisite(s): ACCT 3250 Taxation of the Individual or equivalent (C).
ACCT 5250 Advanced Topics in Taxation (3 credit hours)
An introduction to the study of taxation for business entities. This course focuses on federal tax laws and regulations, as they pertain to business entities. Tax forms and software are used to determine the appropriate taxes for various cases. Primary emphasis is on C and S corporations and partnerships.
The course includes the basic analysis of planning and compliance of most forms of corporate and partnership organization, operations, mergers, and disolutions. Tax strategies and implications for business decision making and financial planning are analyzed. Professional ethics involving tax practice are emphasized. Prerequisite(s): ACCT 3250 Taxation of the Individual or equivalent (C).
ACCT 5352 Advanced Financial Accounting & International Issues (3 credit hours)
A continuation of ACCT 3352 Intermediate Financial Accounting II with emphasis on financial reporting topics encountered in current practice. The theory of the firm is explored relative to investing and financing accountability and other issues of business combination and divestiture. Special purpose and variable interest entities and their related reporting and disclosure impact are stressed. Also emphasized are topics related to partnership formation and operation, termination and liquidation. In addition the course covers accounting aspects related to legal reorganizations and liquidations, accounting for estates and trusts, segment and interim reporting, and the role of the Securities and Exchange Commission in financial reporting. Selected topics in international accounting are introduced. Practice applications with integrated financial, managerial, and income tax accounting cases may be included. Prerequisite(s): ACCT 3352 Intermediate Financial Accounting II or equivalent (C).
ACCT 5440 Governmental and Non-Profit Issues for Accounting Executives (3 credit hours)
This course covers financial and managerial accounting and reporting for federal, state, and local governments and non-governmental non-profit organizations such as hospitals and universities. Accounting information systems concepts and auditing of these organizations are also included.Prerequisite(s): ACCT 3351 Intermediate Financial Accounting I or equivalent (C).
ACCT 5470 Forensic and Investigative Accounting (3 credit hours)
This course provides an overview of forensic and investigative accounting, including providing an understanding of the nature and development of forensic accounting, an understanding of fraudulent financial reporting and employee fraud and how to detect and prevent these accounting crimes, courtroom procedures and litigation management and support, cybercrime management, and business valuations. Included in course discussion are indirect methods of reconstructing income, money laundering, computation of economic damages, and forensic accounting in action. Prerequisite(s): ACCT 3351 Intermediate Accounting I or equivalent (C).
ACCT 6100 Accounting for Managerial Decision Making (3 credit hours)
This course emphasizes the use of accounting information to enhance the decision-making skills of managers. Concepts include an overview of the management accounting function within the organization, cost management and cost accumulation systems, planning and control systems, use of historical data in forecasting costs, and the use of accounting information in management decision-making. In addition, students will learn to read, understand and analyze Financial Statements (including Consolidated Financial Statements). Case readings will enhance students' critical thinking, problem solving, communication skills, and awareness of unethical financial reporting cases. Prerequisite(s): ACCT 2101 Principles of Financial Accounting & ACCT 2102 Principles of Managerial Accounting or ACCT 5100 Core Concepts in Accounting or equivalent (C).
BUSA 6100 Decision Making Under Uncertainty (3 credit hours)
Quantitative and statistical methods are examined as analytical tools for understanding and solving business problems, and for supporting business decision making. Extensive use of both applied business scenarios to illustrate concepts, and computer software for data analysis. The successful student will finish this course with an ability to effectively evaluate and act upon quantitative and statistical reports and data relating to applications in business. In addition, the successful student will have the tools to make decisions under uncertainty. Prerequisite(s): MATH 1231 Introductory Statistics or BUSA 5100 Core Concepts of Quantitative Methods or equivalent (C).
BUSA 6101 International Business and Global Logistics (3 credit hours)
The course is divided into two parts. The first part provides an intensive study of the changing economic, political, cultural and ethical environment in which organizations compete, both traditionally and digitally. The second part of the course provides an overview of the concepts and substance of trade, transportation, and logistics. This deals with management of physical, documentation, and information flows within supply chains, including purchasing, distribution, intermodal transportation, and regulations.
ECON 6100 Managerial Economics (3 credit hours)
Managerial Economics is the application of economic theory and methodology to managerial decision making problems within various organizational settings. The emphasis in this course will be on demand analysis and estimation, production and cost analysis under different market conditions, forecasting and decision-making under uncertainty. Students taking this course are expected to have had a good understanding of Principles of Microeconomics.
FINA 6100 Finance (3 credit hours)
This course will apply tools, techniques, and theories of finance to actual business and investment decisions with consideration to ethical issues. Students will apply tools and techniques to analyze a company's financial position relative to the industry, apply time value of money concepts to business cash flows, evaluate the acceptability of a short-term and long-term financial decision, and understand the relationship between capital structure, risk, and the cost of capital. A variety of pedagogical vehicles will be used including problem solving, case studies, lectures, and projects.
MGMT 6100 Communication and Leadership (3 credit hours)
This course is designed to enhance essential communication skills for managers. The course emphasizes interpersonal, organizational, and public communication processes in the context of leadership, persuasion, motivation and ethics. (This class should be taken in the student's first two semesters.)
MGMT 6101 Management of Change and Innovation (3 credit hours)
This course focuses on strategies for renewing organizations. Aspects of change, including repositioning, the impact of power and influence, operations, human elements and organizational behavior issues will be examined. The role of leadership in the process, including managing resistance to change, is emphasized. In this course, you will acquire frameworks and techniques that will allow you to create an ongoing capacity for change at the individual, work team, and organizational levels.
MGMT 6102 Operations and Supply Chain Management (3 credit hours)
The goals of this course are to develop the common principles of supply-chain management techniques and demonstrate how these ideas have transformed the operating processes of industries in the past decade. The techniques must find new ways to collaborate across organizational boundaries to create new value for the end-customer of the supply-chain. Asset productivity strategies are studied by investigating both inbound materials management/production processes and outbound physical distribution procedures. Case studies will demonstrate the importance of ethical approaches to supply chain innovation in areas such as real-time supply chain visibility, e-commerce, and collaborative planning, forecasting and replenishment.
MGMT 6103 Field Problems in Logistics Systems (3 credit hours)
This course gives students a supervised opportunity to apply problem-solving skills from earlier courses to real world business problems in the logistics arena. Students will work together in small teams to define, research, analyze, and formulate solutions to actual problems from area logistics enterprises. Prerequisite: BUSA 6101 & MGMT 6102
MGMT 6104 Strategic Management (3 credit hours)
This is a Capstone course designed to apply and integrate concepts and analytical tools that students have studied in MBA course work. This course adopts a general management perspective to analyze complex business situations, identify critical issues, and develop effective solutions. Consideration is given to ethical dimensions of strategic decision making. The emphasis throughout is on developing strategic thinking skills and understanding the fundamentals for achieving competitive advantage in a dynamic global environment. Prerequisites: This Capstone class must be taken during the final semester of the MBA program.
MGMT 6105 Global Experience/Study Abroad (3 credit hours)
This course will involve an approximately 10-day trip to another country with focus on the basic principles of management, marketing, supply chain, and international business in the context of a global environment. The course and assignments will vary with the country visited. Additional fees will include the cost of travel.
MGMT 6106 Cross-Cultural Negotiating (3 credit hours)
This course focuses on negotiation in the global business setting. It will cover the fundamental negotiation concepts in a multi-cultural environment. Through simulations, cases, videos, and class discussion, students develop an understanding of cross-cultural negotiations and build skills that can be used to make deals and resolve disputes in a global environment. The course will also bring an international perspective to understanding the impact of culture in the most commonly used international and domestic dispute resolution processes (negotiation, mediation and arbitration).
MKTG 6100 Marketing Strategy (3 credit hours)
A high-level course focusing on the central strategic role that marketing plays in the success of a company. The case method will be used extensively and ethical implications in marketing decision will be explored.
MKTG 6103 Global Marketing (3 credit hours)
Global Marketing focuses on the international marketing activities of a firm. Students will have the opportunity to apply marketing concepts in international markets. Various exporting and international entry mode strategies will be examined. Prerequisite: MKTG 6100 Marketing Strategy.
Students who did not major in business for their undergraduate degree (or if the undergraduate degree in business is more than 5 years old) will be required to take one or two concepts courses, depending on the need. The concept courses are 3 credits each and must be completed prior to beginning the MBA Program.
ACCT 5100 Core Concepts in Accounting (3 credit hours)
This course covers accounting fundamentals related to both financial accounting and managerial accounting. Related to financial accounting, the course includes an introduction to the concepts, principles, and procedures pertaining to the preparation, analysis, and interpretation of income statement, retained earnings statement, balance sheet, and cash flows statement for service and merchandising companies with introduction to the measurement of inventory, receivables, liabilities, long-term assets, and stockholders equity. Managers need accounting information for planning, controlling, and effective utilization of the resources available to the company. Related to managerial accounting, the course includes an introduction to the concepts, techniques, and procedures pertaining to the preparation, analysis, and interpretation of accounting information for use by managers for planning, control, and other business decisions with emphasis on product costing, cost analysis, cost volume profit analysis, budgeting, standard costing, performance measurement, relevant costs for non-routine decisions, and analysis of financial statements. Prerequisite: Permission of the MBA Director
BUSA 5100 Core Concepts Quantitative Methods (3 credit hours)
This course includes an overview of fundamental analytical techniques and how they apply in business. It includes examples on contribution margin, portfolio analysis, and sales volume mix. The course also reviews the basic concepts and techniques in Statistics. Some of the topics covered include: defining statistics; collecting, organizing, handling, displaying, describing and interpreting data; measures of central tendency and variation (measures of location and dispersion); probability theory; discrete and continuous probability distributions; the Central Limit Theorem and sampling; confidence intervals; hypothesis testing; and regression analysis. Prerequisite: Permission of the MBA Director