School of Management - Graduate

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Graduate Programs

The School of Management's (SOM) graduate programs challenge students to appreciate the complexity of modern organizations, the intricate relationships that exist between organizations and the social frameworks of which they are a part, and the responsibilities of administration at its broadest levels. Curricular offerings are diverse and prepare students for professional careers, as well as advanced academic work.

Admission

Although it may be helpful if students have basic knowledge in micro-economics and statistics, any undergraduate major is appropriate for admission to the MBA or MS in accounting programs. However, to be admitted, an applicant must:

  • Hold a bachelor's degree or the equivalent from a college or university of recognized standing and
  • Achieve an acceptable undergraduate cumulative grade-point average of at least a 3.0.

In support of their applications, students must submit:

  • Official transcripts of all previous college work;
  • Two letters of recommendation from faculty or employers;
  • Résumé; and
  • Scores on the Graduate Management Admissions Test (GMAT) or Graduate Record Examination (GRE). Official test scores must be sent electronically directly to the Graduate School.

GMAT registration materials and test center locations can be obtained by visiting http://www.mba.com or calling 1-800-GMAT-NOW. GRE registration materials and test center locations can be obtained by visiting http://www.ets.org/gre or calling 1-866-473-4373.

International students must also submit proof of English proficiency (such as TOEFL, IELTS or PTE Academic scores) and immigration and financial documentation. See the Graduate School website for more information about the additional requirements for international students. 

All application materials should be submitted online through the Graduate School website (http://www.binghamton.edu/grad-school/admissions/apply/). Inquiries on the application process should be sent directly to gradsch@binghamton.edu.

The School of Management accepts applications on a rolling basis; however, the preferred application deadline is March 1 for the fall semester or November 15 for the spring semester. The School of Management reserves a limited number of spaces for outstanding applicants whose life or career situations prevented them from applying earlier.

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Master of Business Administration 

The School of Management's MBA program provides students with a solid foundation in core business principles and is designed around the most important skills needed in today's global market, including communication, problem-solving, strategic and analytical thinking, and leadership. It employs a team-based approach to capitalize on the benefits of the diverse academic, work, and cultural experiences of the student body.

Initial courses in the program cover the functional areas of business and equip students with the important analytical tools essential for critical decision-making. Students work in task-oriented teams, drawing upon the experience and skills of peers to solve challenging business problems. Effective leadership requires the student to understand how all the functional areas are linked. Additionally, the program emphasizes the role of managers in today's society by integrating social responsibility, leadership and cultural sensitivity. Communications skills, critical to business success, are also enhanced.

Students will have the opportunity to explore various career tracks through numerous elective course offerings, including cross-disciplinary electives, real-world projects and corporate internships. The program offers career tracks in the following areas: accounting (for undergraduate accounting majors from U.S. universities), business analytics, finance, management information systems, marketing, leadership/consulting and supply chain management.  

The program requires the completion of 57 credit hours of graduate coursework, including courses in micro-economics and statistics which may potentially be waived.  The MBA program is accredited by AACSB International. Full-time students are required to participate in an internship, which may be used to fulfill an elective requirement or may be pursued on a not-for-credit basis.

Any baccalaureate degree with a strong liberal arts component is acceptable preparation for the MBA program. While no previous business coursework is required, well-developed English and computer skills are expected. Students intending to pursue a concentration in finance or supply chain management are required to have sufficient background coursework in calculus prior to beginning the second year of the program.

MBA Curriculum

Fall Semester Credits
MGMT 501. Accounting for Managers 3
MGMT 505. Finance for Managers 3
MGMT 503. Statistical Analysis for Managers 3
MGMT 508. Organizational Behavior 3
MGMT 516. Business Communications 2
TOTAL 14
 
Spring Semester
MGMT 500. Management Information Systems 3
MGMT 502. Economics 3
MGMT 506. Marketing for Managers 3
MGMT 507. Operations Management 3
TOTAL 12
 
Fall Semester
Four management electives* 16
TOTAL 16
 
Spring Semester
MGMT 540. Strategic Management 3
Three management electives* 12
TOTAL 15

*Among these seven total electives, one elective must be an interpersonal skills elective and one must be a technology elective. 

Part-Time Study

Students may pursue the MBA on a part-time basis. This option is commonly chosen by individuals who are employed full-time. Part-time students are subject to the same requirements as full-time students and are taught by the same faculty. Part-time students are expected to take a minimum of two courses per semester, a pace that leads to degree completion in approximately four years.

MBA Curriculum - One-Year Option

This program is a time- and money-saving option for students who have clearly defined career goals. Students begin the program in the summer (by enrolling in summer terms I and II) and graduate the following May. Program eligibility requires the successful completion of collegiate coursework in micro-economics and statistics.      

Summer Terms I and II Credits
MGMT 500. Management Information Systems 3
MGMT 501. Accounting for Managers 3
MGMT 505. Finance for Managers 3
MGMT 508. Organizational Behavior 3
MGMT 516. Business Communications 2
TOTAL 14
 
Fall Semester
MGMT 506. Marketing for Managers 3
MGMT 507. Operations Management 3
Three management electives 12
TOTAL 18
 
Spring Semester
MGMT 540. Strategic Management 3
Four management electives* 16
TOTAL 19
 

Fast-Track MBA for Undergraduate Business or Accounting Majors

Students who have earned an undergraduate business or accounting degree within five years of applying to the MBA program, and who have graduated from an AACSB International-accredited school, may apply to the nine-month fast-track program. Students are selected based on their strong performance in their undergraduate business programs. This curriculum option builds on undergraduate coursework and moves the student rapidly into career exploration through the wide variety of electives, internships and professional development seminars. Courses are taught using an integrative approach that allows students to gain a global perspective of the business environment as well as the ethical and social implications of the decision-making process. The program provides the student with solid business fundamentals integrated with leadership, problem-solving, communication and team skills. Students tackle real-world problems through corporate internships, projects and case studies.

The fast-track program requires the completion of 33 credit hours of full-time graduate coursework. Students may be admitted in the fall or spring semester.

First Semester Credits
MGMT 516. Business Communications 2
Four management electives** 16
       TOTAL 18
   
Second Semester  
MGMT 540. Strategic Management* 3
Three management electives ** 12
TOTAL 15

*Students that have taken MGMT 411. Global Strategic Management (or its equivalent) may replace MGMT 540 with a graduate SOM elective.

**Among these seven total electives, one elective must be an interpersonal skills elective and one must be a technology elective.

Fast-Track Professional MBA in Manhattan

The Fast-Track Professional MBA program is designed to teach management concepts and skills to individuals who are being asked to assume increasing levels of administrative responsibility. Participants in this program must have a recent undergraduate degree in business or accounting from an AACSB International-accredited or equivalent school. Students in this program acquire new business tools and sharpen analytic abilities, view responsibilities in a broader context and better understand the challenges confronting their organizations. The program emphasizes leadership, internationalization and a multidisciplinary perspective.

The Fast-Track Professional MBA program is formatted for busy professionals who cannot leave their careers. Participants can earn their MBAs in one year. The concentrated format of this program is possible because of the high quality of the participants. They move through the program as a cohort, sharing the same educational experiences and working together cooperatively, thereby becoming valuable resources to one another and to their organizations while in the program and throughout their professional careers. Technology is used to enhance both the learning process and to facilitate interaction among the participants. 

Transfer Credit

Students may petition to transfer up to eight graduate credits, elective in nature in lieu of comparable MBA course credit, if these credits have not been applied to another degree.

Course Waiver Policy

Due to the integrative nature of the MBA program, there are no course waivers with the exceptions of statistics and micro-economics.

Degree Requirements

The degree of MBA is awarded if the candidate has:

  • Completed at least 57 hours of graduate work for the two-year program or 33 credit hours for the nine-month fast-track program;
  • Maintained the equivalent of a B average in courses approved by the program director and presented for the degree;
  • Fulfilled all course requirements, with no credit for courses in which a grade equivalent to less than C (C- needs permission of graduate director) has been received; and
  • Been recommended for the degree by the Dean's Office acting on behalf of the faculty of SOM.

A candidate for the MBA degree must complete all requirements for the degree within five years after admission to the school. Exceptions may be made for a part-time student when such exceptions are recommended by the graduate program director in consultation with the dean or the dean's appointee.

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Master of Science in Accounting 

SOM offers a graduate program that leads to the Master of Science in accounting degree and provides students with academic training that qualifies them for positions in both public- and private-sector accounting. Throughout the curriculum, great effort is made to demonstrate the vital role that accounting plays in the conduct of any enterprise, and accounting is offered as the principal medium of financial measurement, communication and control, both within the enterprise and between the enterprise and the investor.

In addition to providing students the opportunity to fulfill educational requirements for those interested in careers as Certified Public Accountants (CPAs), the program is excellent preparation for students interested in certification as management accountants, positions in corporate accounting or working with government agencies such as the Treasury Department, General Accounting Office and Securities and Exchange Commission. Finally, the program is an excellent background for students who plan academic work at the doctoral level.

The MS in accounting program stresses new approaches in accounting theory and the resolution of current professional problems, offering the student the opportunity to understand the roles of related disciplines like behavioral science, economics and management information systems in modern accounting practice. For terminal master's degree students, it offers courses in auditing, taxation and financial and managerial accounting practices. For students ultimately interested in study at the PhD level, it provides a strong theoretical base in the history of accounting thought and the structure of financial accounting theory.

The basic program of 32 graduate credit hours assumes an undergraduate major in accounting from a U.S. AACSB International-accredited school and a sound background in management and other complementary disciplines. Students with such a background should be able to complete the program in one year of full-time graduate study, taking 16 credit hours per semester.

While the program is primarily aimed at the student with an undergraduate degree in accounting, students with little or no accounting or business background may be admitted. For such students, the program requires the completion of coursework beyond the basic graduate course requirements. Depending on their individual academic backgrounds and/or proficiency in individual core subjects, students may have some or all of these core requirements waived. 

Core Requirements 

  • Principles of Microeconomics
  • Principles of Macroeconomics
  • Statistics for Management
  • Legal Environment of Management I
  • Legal Environment of Management II
  • Organizational Behavior
  • Management Information Systems
  • Financial Management
  • Introduction to Marketing
  • Operations Management
  • Financial Accounting
  • Intermediate Accounting Theory I
  • Intermediate Accounting Theory II
  • Cost Accounting
  • Auditing
  • Taxation of Entities (Corporate Tax) 

Competency in the core requirements may be demonstrated in any of the following ways:

  • Evaluation of previously completed studies essentially equivalent to one or more courses;
  • Achieving a satisfactory grade on a validation examination based on prior coursework;
  • Completion of a course while enrolled in the MS in accounting program, which is not included in the total graduate requirements for the degree; MS in accounting students are expected to take the graduate equivalents of the background courses.

Course Requirements

All students must complete the following graduate courses to qualify for the Master of Science degree in accounting:

 

Credits

ACCT 540. Financial Accounting Theory

4

ACCT 541. Auditing & Managerial Acct Theory

4

ACCT 573. Individual Tax

4

ACCT 555. Advanced Accounting Theory

4

ACCT 550. Accounting Information Systems

4

MGMT 530. Global & Ethical Environment

2

MGMT 516.  Business Communications

2

2 Graduate electives from School of Management

8

TOTAL

32

Part-Time Study

Similar to the MBA program, the MS in accounting may generally be completed on a part-time basis. Part-time students are expected to take eight credits each semester. Such students require between two and four years to complete degree requirements, depending on their use of summer sessions and course waivers.

Transfer Credit

Students may petition to transfer up to eight graduate credits, elective in nature, in lieu of comparable SOM graduate course credit, if these credits have not been applied to another degree.

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Master of Science in Accounting with Concentration in Taxation

The tax concentration in the MS in accounting program at Binghamton University prepares students for careers in taxation. The concentration is a mixture of regular, specialized and integrative tax courses providing both a broad understanding of tax and policy issues as well as a specialized focus on several areas of taxation important to practice.

The concentration consists of 18 credits of taxation-related coursework. The concentration and its specialized and integrative tax courses are available only through application and admission to the concentration. The courses must be taken in a fall/spring sequence. The program consists of regular, specialized and integrative tax courses taught by experts from practice as well as Binghamton faculty. Admission to this one-year program requires students to have an undergraduate degree in accounting from a U.S. accredited program.

In the fall semester, students take the regular individual income tax course (4 cr.) along with three specialized elective courses (2 cr.) taught by experts from the practice community. The topics of the specialized courses are Asset Management Taxation, Financial Accounting Aspects of Income Tax, and State and Local Tax.

In the spring semester, students take an additional specialized course (2 cr.) in International Taxation as well as two integrative courses. Taxation of Business Transactions (4 cr.) draws on material from all the tax courses to develop tax strategies for business entities and their owners. (It is assumed that students have taken corporate income taxation in their undergraduate program.) The Tax Capstone Project (2 cr.) explores tax policy issues and develops skills in performing and presenting tax research on specific situations. In addition, each student prepares and presents a capstone research project on a tax policy issue. 

MS in Accounting with Concentration in Tax Curriculum

Pre-requisite: Corporate tax

Fall Semester Credits
ACCT 540. Financial Acct Theory or
ACCT 541. Auditing & Managerial Acct Theory
4
ACCT 573. Individual Tax 4
MGMT 530. Global & Ethical Environments 2
ACCT 583A. Asset Management Tax 2
ACCT 583H. Fin Acct Aspects of Income Tax 2
ACCT 583I. State & Local Tax  2
TOTAL 16
 
Spring Semester
ACCT 540. Financial Acct Theory or
ACCT 541. Auditing & Managerial Acct Theory
4
ACCT 555. Advanced Acct. Theory 4
ACCT 583E. Taxation of Entities and Owners 4
ACCT 583D.  International Tax 2
ACCT 583F. Capstone Project in Taxation 2
TOTAL 16
 

Degree Requirements

The degree of Master of Science in accounting is awarded if the candidate has:

  • Completed at least 32 credit hours of graduate coursework;
  • Maintained the equivalent of a B average in courses including core requirements approved by the program director and presented for the degree;
  • Fulfilled all course requirements, with no credit for graduate courses in which a grade equivalent to less than C (C- needs permission of graduate director) has been received; and
  • Been recommended for the degree by the Dean's Office acting on behalf of the faculty of SOM.

A candidate for the MS in accounting degree must complete all requirements for the degree within five years after admission to the school. Exceptions may be made for a part-time student when such exceptions are recommended by the graduate program director in consultation with the dean or the dean's appointee.

New York State Certified Public Accountant (CPA) License Requirements

Complete information on New York State CPA license requirements may be obtained via the New York State Office of the Professions website (http://www.op.nysed.gov/prof/cpa/cpalic.htm).

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Doctor of Philosophy in Management

The School of Management currently offers the opportunity for doctoral students to pursue concentrations in finance, marketing and organizational science. Specializations in other areas of management may also be designed based on student interests and capabilities.

Doctoral students are required to develop a broad understanding of the various functional areas of management and their interrelationships. The program emphasizes the development of research skills based on a wide range of quantitative and qualitative approaches drawing on multiple disciplines and philosophies of science.

The Doctor of Philosophy in management provides students with a foundation in theory and research skills and prepares them for careers in teaching, research and/or consulting in college/university, business or government settings.

Program of Study

A total of 90 credit hours is required for students entering from an undergraduate program. An advisory committee works with each new doctoral student to determine the course sequence, review performance and evaluate progress.

Students entering with an MBA degree are expected to complete these courses and credit hours toward the PhD degree:

 

Credits

Advanced quantitative/research methods

12-20

Core courses in concentration area

12-16

Specialization courses

12-16

Pedagogy course

2

The MBA program is 57 credits, and PhD courses may be taken as electives toward the MBA degree by students intending to earn both degrees. Previous coursework may result in waiving MBA foundation courses. After completing coursework requirements, students must pass a comprehensive examination and successfully defend a dissertation proposal and dissertation. Students entering doctoral studies with an MBA or equivalent degree may expect to complete the program in four to five years, depending on background.

Beyond coursework, doctoral students are expected to satisfy the following requirements for candidacy:

  • Maintain an active research program;
  • Establish proficiency in statistical applications (such as SPSS, SAS and R);
  • Attend seminars for doctoral students, in which research and current literature is discussed, and give presentations of their own research;
  • Develop expertise in teaching; generally, this is accomplished by teaching and attending pedagogy sessions;
  • Satisfactorily complete the written and oral comprehensive examination. Students must obtain permission to take the examination from their advisory committee and the program director. The written examination assesses student's research and statistical skills, understanding of theory and research applicable to their particular track, and knowledge in their area of specialization/concentration. The oral examination, if required, is taken after the written test is passed;
  • Write and defend an acceptable dissertation.

The program is more completely described in the doctoral program brochure and Procedural Handbook for Doctoral Work in Management, which may be obtained from SOM.

Prerequisites: Entering students will have taken introductory coursework in microeconomics, computer programming and calculus. Students entering with undergraduate degrees must complete the MBA core requirements. Courses for the PhD degree may be taken as MBA elective credits.

Below are several sample schedules for students entering with MBA degrees. As noted above, each student's background and interests are taken into consideration when designing a program of doctoral studies.

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Sample Program for Finance

  • Advanced Quantitative/Research Methods: ECON 615, 616, 617
  • Foundation Courses: ECON 500, 502, 611; FIN 581A, 600, 610 and 630
  • Specialized Courses: Elective ECON courses (as stipulated by the Economics Department for a minor in Economics)
  • Teaching Pedagogy: MGMT 602
  • Independent Study/Pre-Dissertation/Dissertation research (as necessary): MGMT 697, 698, 699
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Sample Program for Marketing

  • Advanced Quantitative/Research Methods: Select from MGMT 503, 600, 601; ECON 615, 616 and 617
  • Foundation Courses: MGMT 506; MKTG 600, 601, 602, 603, 604 and 605
  • Specialization Courses: At least two electives in the student's designated minor
  • Teaching Pedagogy: MGMT 602
  • Independent Study/Pre-Dissertation/Dissertation research (as necessary): MGMT 697, 698, 699
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Sample Program for Organizational Science

  • Advanced Quantitative/Research Methods: MGMT 503, 600, 601; LEAD 604, 605
  • Foundation Courses: MGMT 508; LEAD 600, 601, 602 and 603
  • Specialization Courses: Three electives in the students' designated minor
  • Teaching Pedagogy: MGMT 602
  • Independent Study/Pre-Dissertation/Dissertation research (as necessary): MGMT 697, 698, 699
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General Academic Policies

Grades

The grading system of the Graduate School is applicable to SOM.

Withdrawal

Students who withdraw from all courses for which they are registered at the University must follow a formal withdrawal procedure if they wish their record to indicate good standing. Mere absence from class does not constitute due notice of withdrawal. Graduate student withdrawals are initiated with the Graduate School. No grades are recorded for students who formally withdraw within the first eight weeks of the semester.

Adds, drops or change of courses are approved through the SOM Advising Office and the Graduate School. Students may add, drop, substitute courses or change credit hours for courses carrying variable credit without penalty within a period of 14 calendar days from the beginning of the semester. After that date, students may make changes only with the approval of the SOM Advising Office and the vice provost and dean of the Graduate School.

Students may withdraw from a course without restrictions through the first two weeks of class without a grade being recorded. From the second week through the eighth week, courses dropped will automatically receive a grade of W. If it becomes necessary for a student to drop a course after the eighth week of classes, submission of a WF (Withdrawn Failing) or a WP (Withdrawn Passing) grade is determined by the instructor (see the grading system of the Graduate School). When dealing with modular courses, deadlines analogous to those specified above are used. For a module taken during the first mini-semester, the fourth week of the semester is the deadline for dropping without academic penalty. For modules held during the second mini-semester, the 12th week of the semester is the deadline.

Residence Requirement

Regardless of previous graduate experience, the minimum residence requirement for any graduate degree is 24 credits. If a student has interrupted graduate work for more than two semesters, credit for work taken prior to the interruption is reassessed by the school.

Students must be registered during the semester their degree requirements are completed.

Degree Candidacy

Students must notify the Graduate School, by completing a Graduate Application for Degree, of their intention to graduate at the end of a semester. Such notification should be given early in the student's last semester. 

Undergraduate Students Beginning Graduate Programs

Undergraduate students in SOM who have completed all but two courses required for graduation may register for up to eight hours of graduate coursework for graduate credit. After securing consent of the respective faculty member(s), students must receive approval of the graduate program director and the vice provost and dean of the Graduate School on the application form available from the Graduate School. No graduate credit is granted unless this application has been completed. Courses submitted for graduate credit are not counted toward the undergraduate degree.