COLLEGE OF BUSINESS ADMINISTRATION

Program Links: MBA, MBA in Agri-Business, Executive MBA,
MS in Finance, MS in Accounting

Course Descriptions

The College of Business Administration’s undergraduate and graduate degree programs are accredited by AACSB International, The Association to Advance Collegiate Schools of Business.

Administrative Officers

 

Dean
Mitchell J. Muehsam, Ph.D.
Associate Dean
Leroy W. Ashorn, Ph.D.
Assistant Dean
M. Douglas Berg, Jr., Ph.D.
Assistant Dean
Valerie Muehsam, Ph.D.
Department of Accounting
Philip Morris , Ph.D., CPA, Chair
Department of Economics and International Business
Donald Freeman , Ph.D., Chair
Department of General Business and Finance
Bala Maniam, Ph.D., Chair
Department of Management and Marketing
Roger D. Abshire, D.B.A., Chair

 

Degrees Offered

 

Majors Degrees
Accounting M.S.        
Business Administration     M.B.A.    
Business Administration - Banking and Financial Institutions     M.B.A.    
Finance M.S.        

 

Vision Statement

Sam Houston State University’s College of Business Administration aspires to be recognized among the best regional colleges of business administration in the nation. It is committed to developing capable, confident, and ethical graduates equipped for a lifetime of productive contribution to business and society.

Mission Statement

The Mission of the College of Business Administration is to provide an excellent education to a diverse student body through traditional and unique business programs primarily at the undergraduate level. The College provides students with the opportunity to develop the skills necessary to achieve successful business careers in a global environment, to become productive and ethically committed citizens, to be prepared for advanced studies, and to pursue life-long learning. Through a continuously improving curriculum, excellent teaching, utilization of technology, and scholarly productivity the college responds to changing student needs and provides service to its constituencies. This mission is accomplished with talented, diverse, and dedicated faculty, staff, and administrators working together with business, educational, government and community leaders.

Degree Programs

The College of Business Administration offers three graduate degrees;  the Master of Business Administration (MBA),  the Master of Science (MS)  in Finance, and the Master of Science (MS) in Accounting.  The MBA and MS in Finance degrees are comprised of thirty-six (36) graduate credit hours) and are open to students with a baccalaureate degree from any academic discipline. Prerequisite courses are required for those students without the necessary academic foundation for graduate business courses. The prerequisite courses are listed in the “stem requirements for non-business graduates” section for this college. Please refer to the Master of Business Administration program or the Master of Science in Finance program for a detailed listing of the specific degree requirements.

The MS in Accounting degree is comprised of thirty (30) graduate credit hours and is only open to students with a baccalaureate degree in accounting from an AACSB accredited university. Students wishing to pursue the MS in Accounting but lacking an undergraduate degree in accounting are required to complete extensive prerequisite coursework before admission to the program.  Prerequisite course requirements can be obtained from the Chair of the Department of Accounting.  Please refer to the Master of Science in Accounting program for a detailed listing of the specific degree requirements. 

For the most current requirements for all the graduate programs in the College of Business Administration, please refer to the online catalog. Also, see the College’s graduate program website: www.shsu.edu/mba.

Admission Requirements

Students must submit to the Office of Graduate Studies an application, official transcript(s) of all previous college work, and a Graduate Management Admission Test (GMAT) score. Applicants with a baccalaureate degree from a recognized, accredited university in the United States who satisfy at least one of the following graduate admission formulas shall be admitted unconditionally into SHSU’s MBA or MS in Finance programs:

200 X (overall GPA) + (GMAT score) ≥ 1100
200 X (advanced hours GPA) + (GMAT score) ≥ 1150

Applicants who meet all other qualifications but whose combined score using the formulas above is less than 1100 but greater than 950 (or less than 1150 but greater than 1000 on advanced hours) will be invited to submit additional supporting information to be considered for admission by the College of Business Administration Graduate Admission Committee. The deadlines for submission of supplemental materials are:

Contact the College of Business Administration’s Graduate Coordinator for a list of additional materials that may be required.

Applicants seeking admission to the MS in Accounting program must: (1) hold a bachelor’s degree in accounting, (2) possess an overall undergraduate 3.0 or better GPA, (3) a GPA in advanced accounting course work of 3.0 or better, and (4) meet the above listed formula score of admission to graduate study in the College of Business Administration.

The grade point average (GPA) is based on a four-point scale and only courses from the baccalaureate degree granting institution are used for determining graduate admission. Students who are not in good standing at another college or university are not eligible for admission into any of the College of Business Administration’s graduate programs. 

International students or students whose native language is not English must submit a GMAT score of at least 450 and a TOEFL score of at least 550 on the paper based exam, 213 on the computer based exam, or 79 on the internet-based exam. International students must submit all required admission materials by the following dates:

        June 25 for the fall semester (August)
        November 12 for the spring semester (January)
        April 9 for the first summer term (June)
        May 10 for the second summer term (July)

 All immigration requirements must also be satisfied prior to admission.

Stem Requirements for Non-Business Graduates

Students seeking either the MBA or MS in Finance who do not hold a baccalaureate business degree must complete the following course requirements as prerequisites to graduate business courses. Baccalaureate degrees from foreign universities not accredited by the Association to Advance Collegiate Schools of Business (AACSB, International) will be treated as non-business degrees. The graduate stem courses (530s) do not apply to the 36-hour graduate credit hour requirement of the MBA degree or the Master of Science in Finance degree.

 

ACC 530 1

Analysis of Accounting Information
3 SCH
Quantitative Tools for Business
3 SCH
Economic Principles and Policy
3 SCH
Business Finance Environment
3 SCH
Business Legal Environment
3 SCH
Organization Theory and Human Behavior
3 SCH
Management Information Systems
3 SCH
Principles of Marketing
3 SCH

 

1 The combination of ACC 231 and ACC 232 can be substituted for ACC 530.
2 The combination of BAN 232 and MGT 475 can be substituted for BAN 530.
3 The combination of ECO 233 and ECO 234 can be substituted for ECO 530.
4 The combination of FIN 334 and FIN 367 can be substituted for FIN 530.

Students seeking the MS in Accounting who do not hold a baccalaureate degree in accounting from an AACSB accredited university, must complete extensive prerequisite coursework.  These students should contact the Chair of the Department of Accounting for specific details

Master of Business Administration

The Master of Business Administration program at Sam Houston State University is designed to develop candidates for positions of leadership in modern organizations or to prepare students to successfully pursue doctoral studies in business. Managerial procedures and practices are continually changing. Therefore, the program emphasizes the integration and synthesis of various disciplines to develop a student’s ability to function in a dynamic environment and make sound administrative decisions that maximize the value and contributions of an organization. The MBA program is suited for qualified students from any academic discipline. The program provides the candidate with a basic managerial background through the core requirements while providing individualized adaptation through elective courses.

The Master of Business Administration degree may be earned in one year by those full-time students who have completed a Bachelor of Business Administration degree. For a student with a baccalaureate degree in a discipline other than business, a minimum of two years will probably be required. For the non-business graduate the first year of study will involve taking prerequisite courses in preparation for the graduate courses. Part-time students who have completed a Bachelor of Business Administration degree typically complete the program in two years.

The MBA degree program requires a core of twenty-four graduate semester hours and twelve hours of elective graduate business courses. The selection of elective courses allows a student to design his/her program to meet special interests or needs. The College of Business Administration offers graduate elective courses in Accounting, Economics, Finance, General Business Administration, Management, Management Information Systems, and Marketing. Individual readings/research courses can also be established to further facilitate special student interests.

MBA Program

 

Core
Accounting 564 Accounting for Management or Accounting 580, Advanced Topics in Financial Reporting
  3 SCH
Business Analysis 568 Techniques of Statistical Analysis
  3 SCH
Economics (any 500 level ECO course, excluding ECO 575)
  3 SCH
Finance 531 Introduction to Institutions, Investments, and
Managerial Finance
  3 SCH
General Business Administration 587 Research Writing
in Business
  3 SCH
Management (any 500 level MGT course, excluding
MGT 575 and MGT 567)
  3 SCH
Management 567 Seminar in Strategic Management and Policy*
  3 SCH
Marketing 570 Marketing Seminar
  3 SCH
   
Electives
Graduate Business Electives
12 SCH
Total Program
36 hours

 

* MGT 567 is a capstone course that satisfies the comprehensive exam requirement. A grade of “B” or better is required for graduation.

MBA at The University Center

The College of Business Administration offers, on a rotational pattern, a selection of graduate courses at The University Center, located in The Woodlands, Texas. The 300-, 400-, and 500- level stem courses are also available at The University Center. It is possible to complete the thirty-six hours of graduate work in a two-year period, however, a three-year period is a more likely time frame needed to complete the graduate coursework requirements of the MBA at The University Center. Consult with the graduate coordinator for a list of courses scheduled for The University Center.

Concentrations

Students in the MBA program have the option of using their electives to earn a concentration. With the successful completion of twelve graduate credit hours in a specific academic field a student may claim a concentration. Students seeking the MBA degree may use their electives in a combination of supporting academic areas in lieu of a concentration. Concentrations are available in accounting, agri-business, economics, finance, human resource management, management, management information systems, and marketing. Graduate stem courses (530s) do not count toward the twelve graduate hours needed for a concentration. Consult with the graduate coordinator for any changes to the list of available concentrations.

MBA in Agri-Business

In a cooperative effort with the Department of Agricultural Sciences, students may earn an MBA with a concentration in agri-business. Students seeking the MBA with the concentration in agri-business must earn a minimum of 24 graduate credit hours from courses offered by the College of Business Administration, to include the MBA core, and twelve graduate credit hours in agriculture courses. To earn the concentration in agri-business, the four (4) graduate electives in the MBA program must be used to take courses from the group of AGR 536, AGR 560, AGR 583, AGR 586, and AGR 598. With approval from the graduate coordinators of the MBA program and agri-business program, a maximum of two 400-level agriculture courses may be used in lieu of two of the 500-level agriculture courses. A description of the graduate agriculture courses and a list of acceptable 400-level agriculture courses can be found in the Department of Agricultural and Industrial Sciences section of this catalog. Consult with the graduate coordinator for any changes to the list of 400- and 500-level agriculture courses.

Executive MBA in Banking and Financial Institutions

The Executive Master of Business Administration (EMBA) in Banking and Financial Institutions program at Sam Houston State University is designed to develop and enhance a candidate’s skills that are necessary for a position of leadership in a financial institution or regulatory agency. The program emphasizes the integration and synthesis of various disciplines to develop a student’s ability to function and make sound administrative decisions in a dynamic financial institution environment. The EMBA program is suited for qualified students from any academic discipline who have experience in the financial institutions field.

The EMBA is a two-year cohort program with a new cohort beginning each fall semester. It is an on-line program with an annual two-week residency requirement prior to the start of each fall semester. During the residency period, students receive foundational instruction for the six courses to be completed during the upcoming academic year. Up to six hours of coursework may be transferred into the EMBA program from the Southern Methodist University Graduate School of Banking and the Graduate School of Banking at Louisiana State University.

Executive MBA in Banking and Financial Institutions Program

 

Accounting 564 Accounting for Management
  3 SCH
Business Analysis 568 Techniques of Statistical Analysis
  3 SCH
Economics 571 Seminar in Managerial Economics
  3 SCH
Finance 532 Seminar in Commercial Banking
  3 SCH
Finance 537 Problems in Administrative Finance
  3 SCH
Finance 533 Financial Statement Analysis
  3 SCH
Finance 538 Selected Topics in Money, Capital, and Security Markets*
  3 SCH
Finance 534 Seminar in Commercial Lending
  3 SCH
General Business Administration 587 Research Writing in Business
  3 SCH
Management 568 Services Management and Marketing
  3 SCH
Management 562 Project Management
  3 SCH
Marketing 570 Marketing Seminar
  3 SCH
Total
36 SCH

 

* FIN 538 is a capstone course that satisfies the comprehensive exam requirement. A grade of “B” or better is required for graduation.

Master of Science in Accounting

The Master of Science in Accounting degree program is designed to provide students with the advanced study in accounting necessary to prepare for the CPA examination.  This program equips students with the knowledge and skills needed in the profession of accounting.  Graduates of the MS in Accounting program are prepared for employment opportunities with industry, government, and public accounting firms.  To be admitted into the MS in Accounting program the student must: (1) hold a bachelor’s degree in accounting, (2) possess an overall undergraduate 3.0 or better GPA, (3) a GPA in advanced accounting course work of 3.0 or better, and (4) meet all other requirements for admission as a graduate student in the College of Business Administration.  The MS in Accounting requires thirty (30) graduate credit hours and can be completed in one year (12 months) by full time students who first enroll in either the fall or summer semesters.  All classes in the MS in Accounting program are taught only at the Huntsville campus.  The course requirements of this program are:

MS in Accounting Program

 

Accounting 533 Financial Statement Analysis

  3 SCH

Accounting 568 Governmental and Non-for-Profit Accounting

  3 SCH

Accounting 580 Advanced Topics in Financial Accounting

  3 SCH

Accounting 582 Information Systems Audit and Assurance

  3 SCH

Accounting 584 Corporate and Pass Through Entity Taxation

  3 SCH

Accounting 586 Professional Ethics and Responsibilities

  3 SCH

Accounting 599 Advanced Auditing Theory and Practice*

  3 SCH

Restricted Elective**

  3 SCH

Free Electives***

  6 SCH

Total

30 SCH

 

* ACC 599 is a capstone course that satisfies the comprehensive exam requirement. A grade of “B” or better is required for graduation.

**  Select one course from ACC 569 Managerial Accounting Applications; ACC 587 Estate Planning, Trusts, and Nonprofits; ACC 595 ERP Business Process Integration; or FIN 531 Introduction to Institutions, Investments, and Managerial Finance.

*** Any Graduate course from the College of Business Administration.  Non-business courses must be approved by the Chair of the Department of Accounting. 

Master of Science in Finance

The Master of Science in Finance program at Sam Houston State University is designed to develop candidates for leadership positions in corporate finance, financial services firms, and to successfully pursue doctoral studies. The program provides students with a strong background in the fundamentals of finance through a core of twenty-four hours of required courses, three semester credit hours of finance electives, and nine semester credit hours of graduate elective courses (with the approval of the graduate coordinator, six semester hours may come from support areas outside of the
College of Business).

MS in Finance Program

 

Finance 531 Introduction to Institutions, Investments,and Managerial Finance*               

  3 SCH

Finance 536 Seminar in Business Finance**

  3 SCH

Finance 537 Problems in Administrative Finance

  3 SCH

Finance 539 International Finance

  3 SCH

Finance 569 Seminar in Investments

  3 SCH

Business Analysis 568 Techniques in Statistical Analysis

  3 SCH

General Business Administration 587 Research Writing in Business

  3 SCH

Accounting 533 Financial Statement Analysis

  3 SCH

Graduate Finance Electives

  3 SCH

Graduate Business Electives

  3 SCH

Support Graduate Electives***

  6 SCH

Total

36 SCH

 

*  This course is replaced by a graduate finance elective for students with a baccalaureate degree in finance.
**            This course must be taken after all other required finance courses are taken and satisfies the comprehensive exam requirement.

***Any non-business courses must be approved by the MS in Finance advisor.

Senior Courses Open to Graduate Students

To provide students with more flexibility in tailoring the MBA and the MS in Finance to their needs, a maximum of two 400-level undergraduate courses may be used as electives. Extra assignments/projects will be added to the course to elevate the course to graduate level work. Only the 400-level courses listed below may be used. To receive graduate credit for any of the below listed 400-level courses, the student must get approval from the graduate coordinator and the course professor prior to enrolling in the course.

Accounting

 

ACC 461 Fraud Examination

 

Economics

 

ECO 463 Monetary Economics
ECO 465 Introduction to Business Forecasting and Econometrics
ECO 468 Economic Development
ECO 480 International Economics
ECO 490 Environmental Economics

 

Finance

 

FIN 439 Seminar in Financial Derivatives
FIN 465 Entrepreneurial and Small Firm Finance
FIN 487 Security Analysis and Portfolio Management

 

General Business Administration

 

GBA 464 Entrepreneurship
GBA 465 International Business Law
GBA 471 Intercultural Business Communication

 

Management

 

MGT 471 International Management
MGT 477 Supply Chain Management
MGT 479 Human Resource Development
MGT 481 Quality Management

 

Management Information Systems

 

MIS 431 Electronic Commerce Implementation
MIS 438 Advances in Information Systems

 

Marketing

 

MKT 471 International Marketing
MKT 477 Supply Chain Management

 

Additional Information on the MBA, MS in Accounting, and MS in Finance Programs

For additional information about the MBA , MS in Accounting, and/or MS in Finance please contact the College of Business Administration’s Coordinator of Graduate Studies at: Box 2056, Huntsville, TX 77341-2056 or by phone (936) 294-1239 or FAX (936) 294-3612, or email busgrad@shsu.edu. For additional information about the EMBA in Banking and Financial Institutions please contact Dr. James Bexley at: Box 2056, Huntsville, TX 77341-2056 or by phone (936) 294-3764 or FAX (936) 294-1523, or email jbbexley@shsu.edu. The College of Business Administration’s internet address is coba.shsu.edu.

Contact Information

The College of Business Administration’s website may be accessed at http://www.shsu.edu/~coba/. The administrative offices can be reached at the following email and telephone numbers.

 

Dean
(936) 294-1254
Associate Dean
(936) 294-1239
Associate Dean
(936) 294-1239
Assistant Dean
(936) 294-3712
Department of Accounting
(936) 294-1258
Department of Economics and International Business
(936) 294-1265
Department of General Business and Finance
(936) 294-1278
Department of Management and Marketing
(936) 294-1256

 

Course Descriptions: