The School of Business provides opportunities for men and women at the undergraduate and graduate levels to prepare for meaningful and stimulating careers in modern business enterprises. In keeping with the dynamic quality of modern business, the education provided is analytical rather than encyclopedic, with emphasis on problem-solving techniques rather than on memorization. At the same time, it is recognized that basic principles must be mastered before advanced business problems can be solved. All programs are accredited by the American Assembly of Collegiate Schools of Business. The School is an upper-division and graduate school; students admitted to graduate work must have earned a bachelor's degree from a college or university of recognized standing. Students are exposed to a variety of modern teaching methods. Case studies are used to develop problem-solving skills. Management simulations using the computer help develop analytical ability; quantitative methods are extensively applied. Research skills are developed through seminars and projects.
A graduate student in the School must meet the requirements and standards of the School and the University and be governed by their regulations.
The School offers graduate programs leading to the degrees of Master of Business Administration (M.B.A.) and Master of Science (M.S.).
The School also sponsors an interdisciplinary program in Organizational Studies leading to the Ph.D. It is designed to produce scientist-practitioners competent for teaching, conducting research, and developing policy on issues of organizational administration. The faculty in the school also provides instruction in the Ph.D. Program in Information Science.
The M.B.A. program is designed as a comprehensive education in business administration for holders of bachelor's degrees who recognize the value of graduate business education as an avenue to leadership opportunity and professional advancement. It provides educated men and women an opportunity to establish a sound professional foundation upon which they may build towards positions of responsibility in business and industry.
The full-time M.B.A. program is a two-year program of study. The first semester concentrates on conceptual tools and skills; the second semester emphasizes the solution of problems which are indigenous to specific business functions and those which cut across these functions. In the second year, an area of concentration is selected from the following: human resource information systems, information assurance or information technology management. In addition, students take courses in strategic management, operations management, global business, and elective subjects.
The School also offers an evening M.B.A. program to meet the educational needs of the in-career student. It can be completed in 2 - 6 years, with the average being three calendar years. The first two phases of this program parallel the objectives of the first year of the full-time program. In the third phase, students take courses in strategic management, electives and a final research thesis. Students can opt to select elective tracks in Finance, Marketing, Information Technology Management, Management or just take general electives.
The evening MBA curriculum is also offered in an executive-formatted weekend program. Students attend classes every other weekend for less than two years in this cohorted program.
The School also offers a five-year combined B.S.-M.B.A. program. See the Undergraduate Bulletin for further information.
The M.S. programs in Accounting and Taxation prepare students for a wide variety of careers in the fields of financial reporting, taxation, and audit and information assurance. Students graduating from these programs are hired by a wide variety of prominent employers, including those in the fields of public accounting, corporate accounting, and government. The programs are rigorous and professional. The Department of Accounting and Law's programs have been separately accredited by the AACSB.
The M.S. programs include both one-year and two-year programs. All of these programs are registered with the New York State Education Department. Students successfully completing any of these programs meet the 150-hour CPA education requirements, and qualify for reduction in the experience requirement for the C.P.A. license to one year.
The two-year M.S. Accounting program is designed for individuals with no prior background in accounting or business (except for an introductory financial accounting course). It requires students to have taken undergraduate courses in economics, statistics, and computer science. Students entering this program come from a wide variety of backgrounds, including the arts, social sciences, and sciences and include both students who have recently received an undergraduate degree and those returning to school after having been in the workforce for some time and who have developed an interest in pursuing a career in accounting.
A variety of one-year programs are offered, enabling students to pursue their interests in the various areas of accounting practice. These include the M.S. Taxation, the M.S. Professional Accountancy, and the M.S. Accounting Information Systems programs. Each of these programs requires an undergraduate degree in accounting as a prerequisite. These programs are available on a full-time or part-time basis.
Application materials for graduate study can be obtained by writing the Office of Graduate Admissions and Policy, UAB 121, University at Albany, 1400 Washington Avenue, Albany, New York 12222. See Admission and Graduate Requirements for further details.
All applicants for a master's degree must submit a score on the Graduate Management Admission Test (GMAT) of the Educational Testing Service. Applicants may be considered for one semester of part-time, non-degree graduate study without the GMAT providing (a) they present an undergraduate academic record of 3.0* or above on a 4.0 scale, (b) they have a minimum of three years of professional work experience, and (c) space is available in introductory courses. The availability of non-degree study is subject to change at the discretion of the School. Non-degree study is limited to a maximum of two semesters or 12 credit hours, whichever comes first.
MASTER OF BUSINESS ADMINISTRATION
The Full-Time M.B.A.
Program of Study (61 credits-10 credits are waivable)
The full-time M.B.A. program is an innovative and fully accredited, two year,
four semester program leading to a professional business degree. Students from
a variety of backgrounds are welcome, as the M.B.A. program does not require
a business undergraduate degree as a prerequisite. The program develops both
the theoretical understanding and applied business skills required to excel
in an increasingly competitive global economy. Contact with the business community
is integral to the professional development orientation of the M.B.A. The program
is divided into three major components.
First Year
The first component takes into account the heterogeneous mix of student backgrounds. Since all
students do not enter the program with the same knowledge of business foundations, concepts, and
tools; a series of introductory courses are offered during the fall semester. These courses cover
accounting, economics, statistics, behavioral science, and computer science, and are structured so
that students can waive material previously studied. The second component delivered in the second
semester of the M.B.A. program is designed primarily as a problem-solving, decision-making experience.
Students discover how the basic functions of finance, marketing, information decision systems, human
resource management, information systems, and the totality of concepts, methods, and techniques
learned in the first semester are mobilized to carry out a firm's policies and operational
objectives.
1st Year Curriculum:
Acc 518 Accounting for Managers (3)
Bus 523 Presentation Skills (1)
Fin 515 Economic Analysis (3)
Itm 513 Quantitative Analysis for Business (3)
Itm 522 Managing Information Technology (3)
Mgt 514 Human Resource Management (3)
Fin 525 Financial Management (3)
Itm 514 Operations Management (3)
Mgt 513 Organizational Behavior and Managerial Skills (3)
Mgt 685 Global Strategic Management (3)
Mkt 522 Marketing Management (3)
Second Year
The second year of the M.B.A. program delivers the third component and concentrates on four objectives: (1)
Acquiring very specific intellectual and practical technical competence in one area of management, (2) Nurturing
the general competence in other areas of management developed in the first year, (3) Sensitizing students to the
social-moral, political, and legal dimensions affecting managerial decision making, (4) Understanding the strategic
implications of any upper-level decisions while giving students opportunities to practice decision making at this
level.
The third semester of the M.B.A. program begins to address the objectives in four ways. First, each student
selects an academic core and special field study in one of the areas of human resources information systems,
information assurance, or management information systems. Second, students select electives from an area other
than their academic core. Third, required courses in strategic management and operations management are taken.
Fourth, students become involved in solving actual business problems via field projects and other forms of corporate
contact. In the fourth semester, attainment of program goals is reached. The academic core, initiated in the third
semester, is continued. Special field study projects, begun in the third semester, culminate at the end of this
semester with written reports and oral presentations. A capstone course in business policy focuses on the strategic
decisions commonly addressed by top-level management. Finally, the student selects three credits of approved elective
coursework.
2nd Year Curriculum
Concentration core classes (12) *
Field Project (6) **
Concentration elective (3) ***
Electives (9)
* For the Human Resource Information Systems concentration the core courses
are Mgt 601, Mgt 602, Mgt 603, and Mgt 604. For the Information Technology Management
concentration the core courses are Itm 601, Itm 602, Itm 603, and Itm 604. For
the Information Assurance concentration the core courses are Acc 661, Acc 681,
Acc 682, and Acc 683.
** For the Human Resource Information Systems concentration the field project
course is Mgt 694. For the Information Technology Management concentration the
field project course is Itm 691. For the Information Assurance concentration,
in lieu of the field project courses and one elective, students register for
Acc 531, Acc 522, and Acc 680.
*** For the Human Resource Information Systems concentration the concentration
elective is Mgt 610. For the Information Technology Management concentration
the concentration elective is Itm 610 or Itm 692.
To satisfy this objective, each student completes 18 credits of study in one of the concentrations in the second year of the M.B.A. program. These 18 credits are divided into 12 credits of Academic Core and 6 credits of Special Field Study. There are three concentrations from which students may choose: Human Resources Information Systems, Information Technology Management or Information Assurance
The academic core is taught as a seminar, thus permitting students to actively share with the faculty in the exploration of the conceptual material. Academic core courses are often team taught by the faculty from that area. More thorough descriptions of the academic cores are presented in the concentration section below.
A unique feature of the HR/IS, and ITM concentrations is the special field
study. The field study is a year-long experience which provides the students
the opportunity to work under the supervision of a faculty member on the real-life
problems of cooperating firms. Small groups of students are formed into a student-faculty
consulting team for this purpose. A panel of previously selected firms and agencies
from the region provide the site for this study. Participating firms range from
Fortune 100 firms to local social service agencies.
Human Resource/Information Systems
The Human Resource/Information Systems (HR/IS) concentration blends comprehensive
education in human resource management with extensive skill training in the
use of information systems. As such, the HR/IS concentration is the leading
program of its type in the United States. The academic core of the concentration
focuses primarily on human resource theory and practice. Information systems
topics are covered from a decision support perspective. Students work extensively
with a variety of vendor supplied software packages and develop several decision
support systems during the year. Graduates concentrating in HR/IS are prepared
to assume specialist or generalist positions in the Human Resource field.
Field projects play a central role in the development of HR/IS skills. Students
spend approximately one day per week working with a local or national organization
on a significant human resource project. Recent projects have included work
in areas such as: total quality management (TQM), HR information systems, compensation
and benefits, training and development, labor relations, job analysis, and staffing.
Previous clients include: Pfizer, Swiss Bank, SEFCU, Hiring Resources, Tiffany
& Co., BASF, Exxon, Rehabilitation Support Services, Leonard Hospital, Whitney
Young Health Center, and KeyCorp. Graduates have taken positions with Metropolitan
Life, KeyCorp, Swiss Bank, Tiffany & Co., Deloitte & Touche, Accenture,
The Bank of Tokyo, New York State, Empire Blue Cross, Leonard Hospital, CitiCorp,
General Electric, Pepsico, and many other organizations.
Information Technology Management (ITM)
Students in this concentration learn to manage the information resources of
an organization and how to use information technology to store, process, and
communicate that information. Information has become recognized as a resource
with a value that can rival that of the traditional resources of inventory,
capital, and human skills. Information is traditionally used to manage an organization,
assisting in carrying out operations, control, and decision making. Strategic
uses that affect customers, markets, and products are becoming common today.
The ITM concentration provides the analytical framework, methods, and techniques
to identify an organization's information needs and to design, implement, and
manage systems to meet these needs. The courses integrate computer technology,
management science, expert systems, and decision support with a field project
in which students work in teams on substantive problems for client organizations.
Recent field projects have included: executive information systems for top managers
in both the public and private sectors; expert systems for financial services
and product engineering; designing financial databases; and development of decision
support systems for planning and control. ITM graduates usually start as systems
analysts and integrators, and have taken positions with such organizations as
Andersen Consulting, AT&T, Coopers and Lybrand, General Electric, J. P.
Morgan, and Xerox.
Information Assurance
The Information Assurance Concentration provides a broad based education in
accounting and business in addition to a good understanding of the technological
infrastructure supporting electronic commerce and the technical skills in the
area of Information Assurance and Security for students who do not wish to pursue
licensure as accountants. Recent threats posed to the Internet infrastructure
and the businesses that depend on that infrastructure have increased the necessity
for people with good assurance and security skills.
Students graduating with a M.B.A. with an Information Assurance Concentration
can expect to be placed with the security and assurance related practices of
Big-4 and other large accounting firms, large management consulting firms, information
security and privacy consulting firms, as well as large national and international
corporations with needs in the areas of information security, audit, and security.
The Evening M.B.A.
Program of Study (48 credits - 10 credits are waivable)
Recognizing the different needs of the in-career student, the School has created a unique program
leading to an M.B.A. degree. The School's high standards of study and instruction are applied to
this program; however, there are substantive differences which reflect the educational needs of the
in-career student. The program can be completed in two to six years of evening study and is open to all
qualified students regardless of undergraduate major. Indeed, the School's admission policy specifically
encourages inclusion of a wide variety of both work and educational backgrounds among the student population.
The program seeks development of the management generalist by presenting to students contemporary theory and practice in the disciplines which underlie business and each of the functional areas of business management.
Courses throughout the M.B.A. program are scheduled in such a way as to require one evening per week for each class. Most students take 2 classes per semester and would normally complete the degree requirements in 3 years. Study is required in the summers.
The evening M.B.A. program is structured in such a way that first-year courses must be completed prior to taking second-year courses. Similarly, second-year courses must precede taking third-year courses.
Curriculum
Mgt 513 Organizational Behavior and Managerial Skills (3)
Acc 518 Accounting for Managers (3)
Mgt 514 Human Resource Management (3)
Itm 510 Software Development (1)
Itm 513 Statistical Analysis for Managers (3)
Fin 515 Economic Analysis (3)
Bus 523 Presentation Skills (1)
Itm 514 Operations Management for Managers (3)
Mkt 522 Marketing Management (3)
Itm 520 Database Management (1)
Fin 525 Financial Management (3)
Itm 522 Information Decision Systems (3)
Mgt 682 Strategic Management (3)
Bus 675 International Business (3)
Elective (3)
Elective (3)
Elective (3)
Bus 698 (3)
If a student decides to complete an elective track within a specialized field of study, the Research Project must be in the specialized field (i.e. Fin 698, Itm 698, Mkt 698 or Mgt 698 instead of Bus 698), and two of the above electives must be selected as follows:
Marketing - The following two courses: Mkt 602, Mkt 603 PLUS complete Mkt 698
Finance - Two of the following three courses: Fin 603, Fin 604 or Fin 635 PLUS complete Fin 698
Change Management - The following two courses: Mgt 661, Mgt 675 PLUS complete Mgt 698
Information Technology Management - Two of the following three courses: Itm 611, Itm 612, Itm 680 PLUS complete Itm 698
Taxation – Two of the following three courses: Acc 631, Acc 633, Acc 642 PLUS complete Acc 694
New Venture Development – Two of the following three courses: Mgt 675,
Fin 604, Mkt 602 PLUS complete Mgt 698
DUAL DEGREE MASTER OF BUSINESS ADMINISTRATION (M.B.A.)/MASTER OF SCIENCE
IN NANOSCIENCES AND NANOENGINEERING (M.S.)
The NanoTechnology Management Program (NTMP) is an interdisciplinary program linking the M.B.A. and M.S. in Nanosciences and Nanoengineering degree programs with the goal of developing “industry ready” graduates who will be facilitators of change with the ability to integrate engineering, business, and people issues. The objectives of this dual degree program are to (1) integrate knowledge and skills from nanotechnology and business disciplines for effective responses to rapidly changing environments; and (2) prepare engineers for effective participation in the management of nanotechnology based organizations.
The dual degree NTMP program requires the completion of 36 credits in the School of Business and 27 credits in the College of Nanoscale Science and Engineering (CNSE) for a total of 63 credits. All 36 credits in the School of Business are required courses; there are no electives. Of the 27 credits in the CNSE, 12 are required (CNSE 699); 3 credits are a seminar/external course, 3 credits are an elective course, and 9 credits are concentration courses.
Students must be eligible to matriculate in both programs and must be accepted through the admissions process of each program.
Program of Study – 63 credits
School of Business Courses (36 credits)
Acc 518 Accounting for Managers (3)
Bus 523 Presentation Skills (1)
Bus 675 International Business (3)
Fin 515 Economic Analysis (3)
Fin 525 Financial Management (3)
Itm 510 Computer Skills (1)
Itm 513 Quantitative Analysis for Business (3)
Itm 514 Operations Management (3)
Itm 520 Database Management (1)
Itm 522 Managing Information Technology (3)
Mgt 513 Organizational Behavior and Managerial Skills (3)
Mgt 514 Human Resources Management (3)
Mgt 682 Strategic Management (3)
Mkt 522 Marketing Management (3)
College of Nanoscale Science and Engineering Courses (27 credits)
Cnse 699 Masters Thesis (12)
Cnse xxx Concentration Courses (9) from the following: Cnse 501, 511, 512, 519,
525, 528 or 541
Cnse xxx Elective (3)
Cnse xxx Seminar/External Course (3) from the following: Cnse 517, 519, 528,
541, 555, 560, 565, 601, 605, 606, 614, 631 or 661
MASTER OF SCIENCE
IN ACCOUNTING
The two-year program is designed for individuals with no prior background in
accounting or business. Students from diverse backgrounds enroll in this program.
Recent classes have included students with degrees ranging from art to zoology.
This program gives students the opportunity to become familiar with the complex,
challenging and competitive world of business and accounting.
The two-year Masters of Science in Accounting (MS-A) program prepares students to become professional accountants in a wide variety of settings, including public accounting, government, industry and not-for-profit environments. The MS-A program enables students to develop both the personal and professional skills needed to enjoy a productive career in all areas of accounting and related fields.
Graduates of this program are highly sought after by employers, including the largest international consulting & accounting firms. Among the organizations that have recently hired UAlbany graduates are Deloitte & Touche, Ernst & Young, KPMG, PriceWaterhouseCoopers, IBM and the Office of the NYS Comptroller. Not only have our alumni achieved success in public accounting, many have gone on to become leaders in the community and in the world of business.
Curriculum Prerequisites
A typical program for a student accepted into full time graduate study requires
the student to have completed a minimum of 78 credits in undergraduate liberal
arts, 3 courses (9 credits total) in business statistics, economics and computer science,
and a 3 credit course in financial accounting (see schedule below).
| Undergraduate Liberal Arts: | Credits |
|---|---|
| Math/science | 3 |
| Social science | 3 |
| Humanities | 3 |
| Economics | 3 |
| Computer science | 3 |
| Undergraduate electives | 63 |
| 78 | |
| Undergraduate Business: | |
| 3 courses in Business/Statistics/Computer Science | 9 |
| Financial Accounting | 3 |
The Curriculum
Assuming the program prerequisites are met, a typical program for
a student accepted into full time graduate study requires the completion
of 60 credits (up to 10 credits are waivable) and takes four semesters to
complete. Admission is for the fall semester and is available to full-time
students only.
Graduate General Business and Accounting Courses
The general business courses are designed to help the student achieve the skill
set necessary to understanding business and the accounting disciplines. Students
take most of the general business courses in the first year, including a series
of courses in introductory skills, analysis, and business functions augmented
by coursework in accounting. An in-depth study of accounting is the focus of
the program in the second year. Students typically take courses in taxation,
advanced financial accounting theory, advanced accounting systems and accounting
research. The students finish the program by taking a research seminar where
they have the opportunity to engage in original research.
Graduate General Business Courses
| Course # | Course Description | Credits |
|---|---|---|
| LAW 500 | Law and the Corporation | 1 |
| LAW 510 | Law and Business | 3 |
| FIN 515 | Economic Analysis | 3 |
| MKT 522 | Marketing Management | 3 |
| FIN 525 | Financial Management | 3 |
| FIN 635 | Corporate Financial Problems | 3 |
| MGT 513 | Organizational Behavior and Managerial Skills | 3 |
| BUS 523 | Presentation Skills | 1 |
| ITM 513 | Quantitative Analysis for Business | 3 |
| ITM 514 | Operations Management |
3 |
| ITM 510 | Advanced Excel with Visual Basic for Applications | 1 |
| MGT 682 | Strategic Management | 3 |
| Total Graduate General Business Credits | 30 |
Graduate Accounting Courses
| Course # | Course Description | Credits |
|---|---|---|
| ACC 512, 513& 514 |
Theory of Financial Accounting I, II & III | 9 |
| ACC 531 | Introduction to Cost Analysis | 3 |
| ACC 540 | Survey of Taxation | 3 |
| ACC 561 | Auditing | 3 |
| ACC 581 | Internal Controls and Financial Information Systems | 3 |
| ACC 611 | Contemporary Developments in Accounting Thought | 3 |
| ACC 680 | Research Seminar in Accounting | 3 |
| Electives | 3 | |
| Total Graduate Accounting Credits | 30 |
Accreditation
The MS-A program is registered with the Division of Professional Education of
the State Education Department of New York and meets the 150-semester credit
hour education requirement. In addition this program is accredited by the AACSB,
as are all of our Accounting Programs. Few accounting programs across the country
have gained this distinction.
MASTER OF SCIENCE IN PROFESSIONAL ACCOUNTANCY
The one-year M.S. in Professional Accountancy (MS-PA) program is designed to help prepare students for the complex, challenging and competitive world of business and accounting. This one-year program enables students to continue their accounting studies in a graduate format. The program builds on students' undergraduate education and leads to a greater degree of accounting sophistication.
Attracting students from a variety of backgrounds, the MS-PA one-year program is designed to meet a wide range of educational needs. Students study advanced accounting topics designed to provide them with a broad perspective on the environment (economic, tax, financial) in which accounting operates.
Admission to the program requires an undergraduate degree in accounting. The University at Albany School of Business accepts both full-time as well as part-time students into the MS-PA one-year program.
The Curriculum
A typical program for a student accepted into full-time graduate study requires the completion of 30 credits. Most students
complete the course work in one-year, others study part-time and complete the program in two or more years. Courses required
to graduated from this program include:
Graduate Accounting Courses
| Course # | Course Description | Credits |
|---|---|---|
| ACC 615 | Financial Statement Analysis | 3 |
| ACC 630 | Advanced Cost Management | 3 |
| ACC 611 | Contemporary Developments in Accounting Thought | 3 |
| ACC 680 | Research Seminar in Accounting | 3 |
| 4 Graduate Accounting Electives | 12 | |
| Total Graduate Accounting Credits | 24 |
Graduate General Business Courses
| Course # | Course Description | Credits |
|---|---|---|
| FIN 603 | Securities Markets and Financial Institutions | 3 |
| FIN 635 | Corporate Financial Problems | 3 |
| Total Graduate General Business Credits | 6 | |
| Total Program Credits | 30 |
Accreditation
Upon completion of the program, students are eligible to petition the State
Licensing Board for a waiver of one year of work-experience, a component necessary
for certified public accountant (CPA) licensure in New York State. The MS-AIS
program is registered with the Division of Professional Education of the State
Education Department of New York and meets the 150- semester credit hour education
requirement. In addition our program is accredited by the AACSB, as are all
of our Accounting Programs. Very few accounting programs across the country
have gained this distinction.
MASTER OF SCIENCE IN ACCOUNTING INFORMATION SYSTEMS
In response to the growing demand for accountants with strong information technology (IT) skills, the School of Business has introduced a M.S. in Accounting Information Systems (AIS) program. This program consists of 10 courses (30 credits). Five courses in the information systems area are heavily computing oriented, but technical topics will be introduced in a well-coordinated sequence throughout the program. Therefore, students do not need a programming background to start this concentration. The remaining five courses provide a broad perspective on the economic, tax, and financial environment in which accounting operates.
The AIS concentration exposes future consultants and auditors of information systems to the following accounting IT topics:
The University at Albany provides individuals exceptional professional training through our master's program. Our students are highly sought after by employers including the largest international consulting & accounting firms. Among the organizations that have recently hired our graduates are Deloitte & Touche, Ernst & Young, KPMG, PriceWaterhouseCoopers, Ayco, IBM and the Office of the NYS Comptroller. Not only have our alumni achieved success in public accounting, many have gone on to become leaders in the community and in the world of business.
The Curriculum
A typical program for a student accepted into full-time graduate study requires the completion of 30 credits. Most students complete the
course work in one-year, while others study part-time and complete the program in two or more years. The required courses necessary to
complete the program include the following:
Graduate Accounting Courses
| Course # | Course Description | Credits |
|---|---|---|
| ACC 522 | Statistical Analysis for Business Decisions | 3 |
| ACC 661 | Auditing of Advanced Accounting Systems | 3 |
| ACC 680 | Research Seminar in Accounting | 3 |
| ACC 681 | Accounting Information Systems | 3 |
| ACC 683 | Advanced Topics in Accounting Information Systems | 3 |
| ACC 682 | Analysis and Design of Accounting Databases | 3 |
| 2 Accounting Electives | 6 | |
| Total Graduate Accounting Credits | 24 |
Graduate General Business Courses
| Course # | Course Description | Credits |
|---|---|---|
| 2 General Business Electives | 6 | |
| Total Program Credits | 30 |
The one-year M.S. in Taxation (MS-Tax) program is designed to educate students in the methodology of tax research and to help students develop the ability to analyze and interpret tax law, regulations, cases and related material. The program builds on undergraduate education and leads to a greater degree of accounting sophistication in the area of taxation. A significant number of graduates are placed with Big Four, medium size and regional CPA firms, as well as with corporate tax practices and governmental entities.
Attracting students from a variety of backgrounds, the MS-Tax program provides rigorous study in the area of taxation. Students are exposed to state and interstate taxation, corporate taxation, partnership taxation, estate and gift taxation, deferred compensation and profit sharing, tax research, consolidations, reorganizations, and international taxation. The tax program is reviewed by an advisory council composed of experts in the field of taxation including representatives from international accounting firms, industry and the Internal Revenue Service.
The School of Business, in collaboration with Albany Law School, offers students the option of taking a tax law course each semester at Albany Law School to satisfy part of the MS-Tax requirements. Recruiters and alumni strongly feel that this exposure to Albany Law School is unique and sets our students apart from students in other tax programs.
Admission to the program requires an undergraduate degree in accounting or a degree in business with an accounting concentration. Candidates holding an MBA with a concentration in accounting will also be considered. The University at Albany School of Business accepts both full-time and part-time students in the MS-Tax program.
The Curriculum
A typical program for a student accepted into full time graduate study requires the completion of 30 credits.
Most students complete the course work in one-year, while others study part-time and complete the program in two
or more years. The required courses necessary to complete the program include the following:
Graduate Accounting Courses
| Course # | Course Description | Credits |
|---|---|---|
| ACC 631 | Principles of Tax Research | 3 |
| ACC 633 | Corporation Taxation | 3 |
| ACC 642 | Taxation of Partnerships | 3 |
| ACC 694 | Seminar in Taxation and Financial Planning | 3 |
| 2 Tax Electives | 6 | |
| 2 Accounting Electives | 6 | |
| Total Graduate Accounting Credits | 24 |
Graduate General Business Courses
| Course # | Course Description | Credits |
|---|---|---|
| 2 General Business Electives (may not include accounting and taxation courses) |
6 | |
| Total General Business Credits | 6 | |
| Total Program Credits | 30 |
Accreditation
Upon completion of the program, students are eligible to petition the State
Licensing Board for a waiver of one year of work-experience, a component necessary
for certified public accountant (CPA) licensure in New York State. The MS-Tax
program is registered with the Division of Professional Education of the State
Education Department of New York and meets the 150- semester credit hour education
requirement. In addition our program is accredited by the AACSB, as are all
of our Accounting Programs. Very few accounting programs across the country
have gained this distinction.
MASTER OF SCIENCE IN TAXATION PRACTICE
The MS in Taxation Practice program is tailored to meet the needs of students
without an accounting undergraduate degree and enables graduate students not
interested in becoming CPAs to pursue their interest in taxation. The degree
requirements are similar to those of the MS in Taxation program with one major
difference. The MS in Taxation Practice program is not registered with the State
Education Department’s Office of the Professions as meeting the 150-hour
CPA education requirement.
The Curriculum
A typical program for a student accepted into full time graduate study requires
the completion of 30 credits. Most students complete the course work in one-year,
while others study part-time and complete the program in two or more years.
The required courses necessary to complete the program include the following:
Graduate Accounting Courses
| Course # | Course Description | Credits |
|---|---|---|
| ACC 631 | Principles of Tax Research | 3 |
| ACC 633 | Corporation Taxation | 3 |
| ACC 642 | Taxation of Partnerships | 3 |
| ACC 694 | Seminar in Taxation and Financial Planning | 3 |
| 2 Tax Electives | 6 | |
| 2 Accounting Electives | 6 | |
| Total Graduate Accounting Credits | 24 |
Graduate General Business Courses
| Course # | Course Description | Credits |
|---|---|---|
| 2 General Business Electives (may include accounting and taxation courses) |
6 | |
| Total General Business Credits | 6 | |
| Total Program Credits | 30 |
PH.D. in ORGANIZATIONAL
STUDIES
The Organizational Studies Doctoral Program meets the special needs of persons desiring a Ph.D. degree in the interdisciplinary field of organizational administration. The program draws upon the resources of several departments/schools concerned with organizational processes, including Management, Psychology, Public Administration, Sociology, Educational Administration, and Educational Psychology. The program is based on the model of the scientist-practitioner who will be competent to undertake a variety of careers, including a teaching position in a university, a professional position within a private or public sector organization, or a professional position as a consultant on organizational problems. The program emphasizes development of competencies in teaching, research, and the application of research findings to practice. The doctoral program requires the completion of at least 63 credits beyond the baccalaureate degree. Advanced standing will be given for prior graduate study that is relevant. Most students who are admitted to the program already have a master's degree in business, social science, or public administration. Applicants must satisfy the general University requirements for admission to doctoral study described early in this Bulletin. Doctoral students are required to demonstrate proficiency in a core set of competencies acquired during their first two years. Students are also required to carry out a research project, a conceptual paper, successfully complete doctoral examinations in research methods and the specialization, and successfully complete and defend a doctoral dissertation.
Program of Study
The Ph.D. program allows students considerable flexibility in designing a program of study
relevant to their individual interests and career plans. The distribution requirements for
the program include: 4 statistics/methods courses, work motivation or organizational psychology,
leadership, human resource management, organization theory, and strategic management. The
statistics courses must be on advanced aspects (e.g. multivariate statistics). The program
director has primary responsibility for reviewing and approving the distribution requirements
of students. By the end of the second year each student must declare a specialization. Most
students will select a standard specialization in organizational behavior, human resources
management, organization theory, or strategic management. A unique specialization is possible
if at least 3 program faculty members agree to serve as the committee, but it must be approved
by the program director. A specialization includes 12-15 credits of relevant coursework at the
600 and/or 700 level, and it can include independent study and/or a second research project. The
specialization faculty will identify key competencies, provide a list of relevant courses, and
provide a reading list to prepare a student for the comprehensive exam on the specialization. The
student and his/her advisor will identify specific courses to be used for the specialization, and a
proposed program of study must be submitted to the program director for review and approval. A student
cannot change his/her specialization without approval of the director, who will consult with the relevant
faculty and specify conditions for making the change. Students are also required to take the Proseminar
in Organizational Studies for 4 semesters.
One Research Project is required and it must be finished by the end of the fourth semester. The project
should be an empirical study or meta-analysis written in a format suitable for submission to a professional
meeting. Students must also write a conceptual paper that is relevant to the specialization. It must be
approved by the specialization advisor and program director prior to taking the comprehensive exam in the
specialization. Students are usually required to present the research project and the conceptual paper
in a Proseminar session. Any remaining coursework taken by students consists of other electives selected
by the student with the approval of his/her guidance committee.
Required Examinations
Registration Requirements
Each student in a doctoral program must engage in full-time study in at least two semesters during the first 2 years of the doctoral program. Full time study consists of at least 12 credits for the semester, but students with a graduate assistantship may meet the residency requirement by the satisfactory completion of a minimum of 9 registered credits each semester. There is a minimum of 6 credits required in a non-residency semester, but after all required courses are completed, the registration requirement drops to a minimum of 3 credits for the semester. After a student is advanced to candidacy, the registration requirement is one load credit each semester for dissertation research until the dissertation is completed.Transfer Credits and Advanced Standing
A maximum of 27 graduate credits can to transferred from other universities or other graduate programs at the University at Albany. Transfer credits are usually applied toward electives, and any exceptions must be approved by the program director.Admission to Candidacy
A student is admitted to candidacy for the Ph.D. degree upon completion of the following requirements:Dissertation
A candidate for the Ph.D. degree must submit a dissertation based on original research which represents a significant contribution to the field of organizational studies. Requirement and guidelines for preparation of the dissertation are contained in a separate document available from the Program Director.