Last updated: September 8, 2009 @ 02:53PM

Business Administration

Master of Business Administration

Fields of Specialization
Accounting
Finance
Human Resource Management (MBA only)
Marketing

Faculty Interim Dean
Barbara Sainty
Faculty of Business

Associate Dean, Graduate Studies
Donald Cyr
Faculty of Business

Graduate Faculty

Professors Emeriti
Thomas H. Barnes (Finance, Operations and Information Systems), J. Robert Hanrahan (Finance, Operations and Information Systems), William W. Liddell (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Kenneth E. Loucks (Marketing, International Business and Strategy)

Professors
Barbara J. Austin (Marketing, International Business and Strategy), A. Tansu Barker (Marketing, International Business and Strategy), , Sheng Deng (Marketing, International Business and Strategy), Martin I. Kusy (Finance, Operations and Information Systems), Bulent Menguc (Marketing, International Business and Strategy),Teresa V. Menzies (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Raafat R. Roubi (Accounting), Carol Sales (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Robert Welch (Finance, Operations and Information Systems)

Associate Professors
Ian Adamson (Accounting), Michael Armstrong (Finance, Operations and Information Systems), Mohamed Ayadi (Finance, Operations and Information Systems), Darlene Bay (Accounting), Hatem Ben Ameur (Finance, Operations and Information Systems), Ernest Biktimirov (Finance, Operations and Information Systems), Danny Cho (Finance, Operations and Information Systems), Gail L. Cook (Accounting), Carman W. Cullen (Marketing, International Business and Strategy), Louis Culumovic (Accounting), Donald Cyr (Finance, Operations and Information Systems), Dirk DeClercq (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Maureen Donnelly (Accounting), Paul Dunn (Accounting), Fayez Elayan (Accounting), Sandra M. Felton (Accounting), Zhongzhi He (Finance, Operations and Information Systems), Hemantha Herath (Accounting), Eugene Kaciak (Finance, Operations and Information Systems), Kenneth Klassen (Finance, Operations and Information Systems), Eli Levanoni (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Herbert MacKenzie (Marketing, International Business and Strategy), E. Sharon Mason (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), H. Brian W. Metcalfe (Marketing, International Business and Strategy), Diane Miller (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Thomas M. Mulligan (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Patricia M. Myers (Accounting), Onem Ozocak (Finance, Operations and Information Systems), Unyong Pyo (Finance, Operations and Information Systems), Kojo Saffu (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Barbara Sainty (Accounting), Paul Scarbrough (Accounting), Anamitra Shome (Accounting), Linda Stillabower (Accounting), John Walker (Finance, Operations and Information Systems), J. David Whitehead (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Barry Wright (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Peter Yannopoulos (Marketing, International Business and Strategy), Allister Young (Accounting), Lianxi Zhou (Marketing, International Business and Strategy), Deborah M. Zinni (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics)

Assistant Professors
Anteneh Ayanso (Finance, Operations and Information Systems), Leslie Berger (Accounting), Donald Brown (Accounting), Dipanjan Chatterjee (Finance, Operations and Information Systems), Eric Dolansky (Marketing, International Business and Strategy), Isabelle Giroux (Organizational Behavour, Human Resource Management, Entrepreneurship and Ethics), Calvin Hayes (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Tejaswini Herath (Finance, Operations and Information Systems), Sahn-Wook Huh (Finance, Operations and Information Systems), Shibing (Marshall) Jiang (Marketing, International Business and Strategy), Mark Julien (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Antonia Mantonakis (Marketing, International Business and Strategy), Pascale Lapointe-Antunes (Accounting), Skander Lazrak (Finance, Operations and Information Systems), Jingyu (Jennifer) Li (Accounting), Dominic Lim (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), James Moore (Accounting), Alex Nikitkov (Accounting), Chang Hoon Oh (Marketing, International Business and Strategy), Ben Omrane (Finance, Operations and Information Systems), Parunchana Parchan (Accounting), Sampsa Samila (Marketing, International Business and Strategy), Narongsak Thongpapanl (Marketing, International Business and Strategy), Samir Trabelsi (Accounting), Francine Vachon (Finance, Operations and Information Systems), Maxim Voronov (Marketing, International Business and Strategy), Kai-Yu Wang (Marketing, International Business and Strategy), Chelsea Willness (Organizational Behaviour, Human Resource Management, Entrepreneurship and Ethics), Reena Yoogalingam (Finance, Operations and Information Systems)

Lecturers
Marilyn Adams (Accounting), M. Sharon Broderick (Marketing, International Business and Strategy), Tauri Caputo (Marketing, International Business and Strategy), Norman Chasse (Accounting), Jacqueline Glenney (Marketing, International Business and Strategy), Michelle Lysak (Accounting), Carolyn MacTavish (Accounting), Patrick Ounlert (Accounting), Michael Robertson (Marketing, International Business and Strategy)

Director of Graduate Programs
Shari Sekel
905-688-5550, extension 3916
Taro 461A
http://www.bus.brocku.ca/mba
http://www.bus.brocku.ca/imba

International Co-ordinator, Graduate Programs
Jingtao (Teresa) Feng
905-688-5550, extension 4157
Taro 458

Recruitment Officer, Graduate Programs
Andrea Navin
905-688-5550, extension 5362
TA 456

Administrative Assistant, Graduate Programs
Mary Froese
905-688-5550, extension 4156
Taro 461

Director, Co-op Programs
Cindy Dunne

Master of Business Administration (MBA)

Program Description
The Faculty of Business offers two programs leading to the Master of Business Administration degree. The Master of Business Administration (MBA) program is normally a four term or two-year program for full-time students. A part-time option is also available. See below for further details.

The Master of Business Administration (International Student Program) (MBA (ISP)) is designed to meet the specific needs of international students who speak English as a second or subsequent language.

The Master of Business Administration (MBA) program is designed to provide individuals the opportunity to obtain an advanced professional business education that will enable them to realize their full potential and career goals. The program provides students with advanced management education, including advanced knowledge relating to professional business designations. This objective is carried out in the program by emphasizing the development and integration of the broad-based, functional business knowledge needed to advance an individual's management career. At the same time, students are allowed the opportunity to develop in-depth specialized knowledge in a selected field.

The specialized streams of the MBA program may include Accounting, Finance, Human Resource Management and Marketing depending on demand. These specialized streams are designed to incorporate the knowledge base related to professional designation programs such as: Certified Management Accountant (CMA), Chartered Financial Analyst (CFA) and Certified Human Resources Professional (CHRP). Students may also pursue an approved multi-disciplinary program drawn from the specialized courses offered in the program after consultation with, and approval of, the Associate Dean.

The possibility exists that a stream may not be offered if there is insufficient student interest.

Admission Requirements
Successful completion of an Honours Bachelor's degree, or equivalent, in any discipline with an overall average of not less than B. Although not necessary, professional work experience is a valuable asset. Some introductory knowledge of statistics and economics is recommended, but not required. A minimum score of 550 on the Graduate Management Admissions Test (GMAT) is required.

A minimum TOEFL score of 620, or TOEFL CBT of 260 and TWE of 4.5 is required where applicants have a primary language other than English or who have a degree from a university where the primary language of instruction was not English.

The Graduate Admissions Committee will review all applications and recommend admission for a limited number of suitable candidates.

Part-time study is available.

Students who have completed courses equivalent to those in the first year of the MBA as part of an undergraduate degree may be granted advanced standing, up to a maximum of 10 half-credit courses (5 credits), subject to performance. Advanced standing will be automatically assessed during the application review process.

While each of these general criteria is important, and applicant's entire profile of academic and professional achievement will be evaluated. Strengths in one or more areas may compensate for weakness in another.

Each year a limited number of applicants with extensive managerial work experience (a minimum of ten to fifteen years at mid-management or higher level) and a GMAT score of at least 600 who do not hold an undergraduate degree may be admitted to the program.

Degree Requirements
Candidates for the Master of Business Administration degree shall follow a program of study that must be approved by the Associate Dean, in consultation with the MBA Committee.

The program consists of a series of courses required for all students. In addition to the required courses, students select from a General Program, the Accounting Stream, the Finance Stream, the Human Resource Management Stream or the Marketing Stream. These streams are outlined below. At least five of the relevant courses must be completed in order to satisfy stream requirements. All students must also complete required non-credit courses in business skills during the program. Students lacking requisite computer skills will also be required to complete non-credit computerized instruction modules.

Full time students normally complete the MBA over four terms or two academic years. Part-time students normally complete the program within six years from the date of their first registration and are advised to complete two courses per term.

Required Courses
MBAB 5P01 Accounting for Decision-Making I
MBAB 5P02 Quantitative Analysis
MBAB 5P03 Economic Environment of Business
MBAB 5P04 Organizational Behaviour and Design
MBAB 5P05 Marketing Management
MBAB 5P06 Accounting for Decision-Making II
MBAB 5P07 Operations Management
MBAB 5P08 Financial Management
MBAB 5P09 Management Information Systems
MBAB 5P20 Applied Business Research
MBAB 5P21 Business Strategy
MBAB 5P22 Global Business
MBAB 5P25 Business Ethics
MBAB 5P23 Entrepreneurship or MBAB 5P24 Business Law

Specialty Streams and Elective Courses

General Program
Students not selecting one of the specialty streams described below will be permitted to design a program which suits their needs and draws upon the specialized courses offered by the Faculty of Business and, in some cases, other departments or faculties.

Specialty Streams
Students with an undergraduate degree in business who wish to continue a previous specialization will develop a program plan in consultation with the Associate Dean. A research project normally covering one half credit may be expanded to three half credits in place of course work where the course work would substantially duplicate material in the student's undergraduate program.

Students must complete at least five elective courses in an approved stream to be eligible for graduation from a specialty.

Accounting
The accounting stream is designed for students seeking an integrated managerial accounting focus. This program provides the required university course prerequisites for the CMA designation and advanced standing in the Chartered Accountant (CA) and Certified General Accountant (CGA) programs.

In addition to the required courses, accounting stream students will take:
MBAB 5P31 Managerial Accounting I
MBAB 5P32 Financial Accounting I
MBAB 5P33 Taxation for Business Decisions
MBAB 5P34 Managerial Accounting II
MBAB 5P35 Financial Accounting II
MBAB 5P36 Financial Accounting III

Finance
The finance stream is designed for students seeking a focus mainly on investment management. This program is largely focused on the body of knowledge required for the CFA program. Students are encouraged to enroll concurrently in the CFA Level I exam.

MBAB 5P41 Financial Statement Analysis
MBAB 5P42 Equity Investments, Markets and Instruments
MBAB 5P43 Debt Investments
MBAB 5P44 Derivative Instruments
MBAB 5P45 International Finance
MBAB 5P46 Portfolio Management and Alternative Investments

Human Resource Management
The human resource management stream is designed to provide students with a strong foundation of knowledge in the theory and practice of human resource management. Further expertise is developed through courses in specific specialty areas of human resource management and industrial relations. This program is designed to provide students with the majority of the course work necessary to sit the required National Knowledge Exam (NKE) as specified by Human Resources Professionals Association (HRPA) and Canadian Council of Human Resources Associations (CCHRA) to acquire the CHRP designation.

Six of the following courses will be offered on a rotating basis.
MBAB 5P51 Introduction to Industrial Relations
MBAB 5P52 Introduction to Human Resource Management
MBAB 5P53 Training and Development
MBAB 5P54 Compensation Management
MBAB 5P55 HR Planning and Strategy
MBAB 5P56 Recruitment and Selection
MBAB 5P57 Managing Health and Safety

Marketing
The marketing stream is designed to provide an integrated theoretical and managerial perspective on the discipline of marketing with particular emphasis on issues pertaining to marketing in a global marketplace.
Six of the following courses will be offered on a rotating basis. Students must take MBAB 5P61, MBAB 5P62 and MBAB 5P64 as part of their five marketing electives in order to obtain the marketing specialty.
MBAB 5P61 Marketing Strategy
MBAB 5P62 Marketing Research
MBAB 5P63 International Marketing
MBAB 5P64 Consumer Behaviour
MBAB 5P65 Business-to-Business Marketing
MBAB 5P66 Services Marketing
MBAB 5P67 Sales Marketing
MBAB 5P68 New Product Development

Research Courses
Students may choose to replace up to three of the specialty courses with MBAB 5P91 Research Project II, MBAB 5P92 Research Project III, MBAB 5P93 Research Project IV and/or MBAB 5F91 Research Project I.

Master of Business Administration (International Student Program)

Program Description
Students who do not meet the English language requirements of the regular MBA program described above may apply to the Master of Business Administration (International Student Program) (MBA (ISP)) which offers several distinct advantages to these students. In particular, MBA (ISP) students will participate in both intensive and on-going business communications non-credit seminars and North American business acclimatization activities. In addition, non-credit seminars focusing on North American business fundamentals and practices are a component of the MBA (ISP) and this material is integrated into the various MBA (ISP) course offerings.

The MBA (ISP) is a lock-step program delivered over a 16-month period, consisting of four academic terms. Students must also attend an intensive four-week English study program prior to beginning formal graduate study that includes classes in reading, writing, listening and speaking in the context of the North American business environment. This program provides students with the communication skills necessary to attempt graduate-level courses.

The MBA (ISP) provides international students with a broad integrated background in all aspects of management and functional areas of business in terms one and two. During the third and fourth terms, students may choose to acquire a more in-depth knowledge in the area of accounting, marketing or finance. The content and program objectives are substantially the same as the Master of Business Administration (MBA) program described above with minor modifications that focus on the needs of international students. Graduates of the MBA (ISP) will receive a degree stating "Master of Business Administration".

Admission Requirements
Successful completion of an Honours Bachelor's degree, or equivalent, in any discipline with an overall average of not less than B. Although not necessary, professional work experience is a valuable asset. Some introductory knowledge of statistics and economics is recommended, but not required. Advanced standing is not available in the MBA (ISP) program. Proof of English language proficiency is required from all applicants. A minimum TOEFL score (or equivalent) of 550 or TOEFL CBT of 213 and TWE 4.5 is required.

While each of these general criteria is important, and applicant's entire profile of academic and professional achievement will be evaluated. Strengths in one or more areas may compensate for weakness in another.

The Graduate Management Admissions Test (GMAT) is not a requirement for entry into the MBA (ISP) program. The achievement of a high GMAT, however, will reflect positively on an applicant's case.

Business English Program
All students entering the MBA (ISP) must complete a non-credit Business English program. This takes place for four weeks in August of each year. The objective of this Business English program is to enable development in the four key language skill areas, reading, writing, listening and speaking in a business context, prior to proceeding to the transition term and graduate courses. The program concentrates on real world examples from the North American business environment. Business English courses are offered in co-operation with Brock's ESL Services and include:
MBAB 5N81 Business Reading
MBAB 5N82 Business Writing
MBAB 5N83 Business Listening
MBAB 5N84 Business Speaking

Degree Requirements
The program consists of a series of courses required for all students. In addition to the required courses, students select from the general stream, the finance stream or the marketing stream (or accounting stream if student demand exists). All of these streams include the courses outlined in the MBA Specialty Streams outlined above. All students must also complete required non-credit courses in business skills during the program. Students lacking requisite computer skills will also be required to complete non-credit computerized instruction modules.

The MBA (ISP) is available on a full-time basis only.

Required Courses
MBAB 5P01 Accounting for Decision-Making I
MBAB 5P02 Quantitative Analysis
MBAB 5P03 Economic Environment of Business
MBAB 5P04 Organizational Behaviour and Design
MBAB 5P05 Marketing Management
MBAB 5P06 Accounting for Decision-Making II
MBAB 5P07 Operations Management
MBAB 5P08 Financial Management
MBAB 5P09 Management Information Systems
MBAB 5P20 Applied Business Research
MBAB 5P21 Business Strategy
MBAB 5P22 Global Business
MBAB 5P25 Business Ethics
MBAB 5P23 Entrepreneurship or MBAB 5P24 Business Law

Co-op Option
A paid co-op option is available to those full-time MBA and MBA (ISP) MBA students will complete year one of the program prior to the co-op term. MBA (ISP) students will complete all of their academic terms prior to the co-op term. Admission to the co-op program is decided on a competitive basis. The exposure to courses in the core areas of business provides the necessary academic background for the co-op experience.

Students may be admitted to the co-op option at the time of admission or following the first term of MBA or MBA (ISP) courses. Co-op students will be required to maintain a 75% overall average and achieve appropriate English language proficiency. Admission to the co-op option is on the basis of marks, a review of a personal resumé and employer availability. An interview may be required. In addition to the current tuition fees, co-op students are assessed an co-op administrative fee.

Course Descriptions
Note: Not all courses are offered in every session. Students must consult with the Graduate Program Director regarding course offerings and selection and must have their course selections approved by the Graduate Program Director each term. Refer to the Timetable for scheduling information:
http://www.brocku.ca/registrar/guides/grad/timetable/terms.php
MBAB 5F91
Research Project I
A comprehensive research project chosen in consultation with a faculty adviser. Individuals must show a capacity for independent study and develop substantive knowledge in an advanced area of business. Projects are normally structured to include the following minimum requirements: the identification of a substantive research question, the development of a thorough literature review and hypothesis, and the proposal of potential solutions.

MBAB 5N11
Co-op Placement I
Co-op work placement (4 months) with an approved employer.
Restriction: open to graduate business co-op students with permission of the Faculty of Business Graduate Programs Office.

MBAB 5N12
Co-op Placement II
Co-op work placement (4 months) with an approved employer. Enrolment subject to approval by Program Director.
Restriction: open to graduate business co-op students with permission of the Faculty of Business Graduate Programs Office.

MBAB 5N13
Co-op Placement III
Co-op work placement (4 months) with an approved employer. Enrolment subject to approval by Program Director.
Restriction: open to graduate business co-op students with permission of the Faculty of Business Graduate Programs Office.

MBAB 5N81
Business Writing
(also offered as MACC 5N81)
Emphasis on written business communication memos, letters, e-mails, reports, proposals.
Restriction: open to MBA ISP students.

MBAB 5N82
Business Reading
(also offered as MACC 5N82)
Vocabulary and conventions of North American business.
Restriction: open to MBA ISP students.

MBAB 5N83
Business Listening
(also offered as MACC 5N83)
Practice with business related audio/video materials. Academic note-taking skills.
Restriction: open to MBA ISP students.

MBAB 5N84
Business Speaking
(also offered as MACC 5N84)
Developing oral communication skills for business meetings and presentations. Recognizing cultural differences in business practices.
Restriction: open to MBA ISP students.

MBAB 5N90
Co-op Training and Development
Framework for the development of learning objectives by students for individual work term(s). Includes orientation to the co-op experience, goal setting, résumé preparation, interview skills preparation.
Restriction: open to graduate business co-op students with permission of the Faculty of Business Graduate Programs Office.

MBAB 5P01
Accounting for Decision-Making I
The functional basics of accounting for management and business decisions. Data collection, classification, processing and interpretation.
Restriction: open to MBA and MBA ISP students.

MBAB 5P02
Quantitative Analysis
Statistical and quantitative approaches to business decision making, analysis of business problems including descriptive statistics, regression and forecasting techniques, linear programming and decision tree analysis.
Restriction: open to MBA and MBA ISP students.

MBAB 5P03
Economic Environment of Business
Macro and micro economic concepts related to business decision making including sales taxes and subsidies, consumer and production theory and various market structures such as discriminating monopoly, oligopoly and dominant firms. The determinants of levels of national income, employment, interest rates, inflation and prices in the Canadian economy. Government monetary, fiscal and international economic policies.
Restriction: open to MBA and MBA ISP students.

MBAB 5P04
Organizational Behaviour and Design
Individual, group and organizational processes in organizations. Micro level topics include motivation, leadership, individual perception and attitudes, group dynamics and conflict management. Organization theory (macro) topics include organization design, environment, technology and structure, power and politics in organizations and organizational culture.
Restriction: open to MBA and MBA ISP students.

MBAB 5P05
Marketing Management
Demonstrating the role of marketing in the firm, exploring the relationship of marketing to other functions, and helping students to learn how to make marketing decisions in the context of general management.
Restriction: open to MBA and MBA ISP students.

MBAB 5P06
Accounting for Decision-Making II
An examination of financial reporting issues and managerial accounting techniques in the context of problem solving and decision making in business.
Restriction: open to MBA and MBA ISP students.

MBAB 5P07
Operations Management
Managerial issues relating to the operations function of organizations, concepts and techniques of operations-production management, product and service design, process selection, facility location and layout, quality management, planning, inventory and supply-chain management, project management and management of new technologies.
Restriction: open to MBA and MBA ISP students.

MBAB 5P08
Financial Management
Concepts, instruments and techniques used for financial decision making. Emphasis is on the maximization of shareholders' wealth and on the role of the financial manager in choosing the appropriate techniques for financial problem solving.
Restriction: open to MBA and MBA ISP students.

MBAB 5P09
Management Information Systems
Information systems and their application in business organizations. Key management issues with respect to the use of computer and information technology in modern business environments. The various tools of information systems and the interrelationships of computer systems and telecommunications as management challenges in the technology age.
Restriction: open to MBA and MBA ISP students.

MBAB 5P20
Applied Business Research
The basic tools of business research to gather, record, and analyze data for aid in making business decisions. Survey design, scales, multivariate analysis and non-parametric measures.
Restriction: open to MBA, MAcc and MBA ISP students.
Prerequisite: MBAB 5P02 or permission of the Graduate Programs Office.

MBAB 5P21
Business Strategy
The development of plans and activities that integrate the various operating and support functions of an organization to effect strategies of competitive positioning. The tasks of governance and leadership related to the dynamic nature of corporate strategy. The accountability of the firm to internal and external stakeholders.
Restriction: open to MBA and MBA ISP students.

MBAB 5P22
Global Business
Exposes students to numerous challenges a firm faces as it attempts to internationalize its operations. At the end of the course, the student is expected to have a better understanding of the micro factors which make management of international businesses distinct from domestic businesses. The topics to be covered include the international aspects of business functions, entry strategies, site selection, world trade developments and ethics in international business.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P23
Entrepreneurship
Theories of entrepreneurship and intrapreneurship, entrepreneurial attributes, new venture creation processes, web based business operations, and business plan preparation.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P24
Business Law
The legal environment of business and basic legal considerations for business organizations including forms of organization, liability of owners, shareholders, directors and managers.
Restriction: open to MBA and MBA ISP students.

MBAB 5P25
Business Ethics
Ethical theory and cases pertaining to business individuals, business organizations, and political-economic systems. Topics may include basic concepts of philosophical ethics; the rights and responsibilities of shareholders and other stakeholders; corporate governance; moral issues in international business; moral obligations to consumers; workplace issues; the natural environment; the relation of ethics and law; capitalism and its critics; future directions for the relationship of business to the rest of society.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P31
Managerial Accounting I
Internal recording systems devised to implement and guide management planning and control with particular emphasis on cost finding, product costing, cost behaviour and cost allocations as well as analysis and communication of relevant information to users in a professional manner.
Restriction: open to MBA and MBA ISP students.

MBAB 5P32
Financial Accounting I
The theory and practice of financial statement preparation including the measurement, reporting, and disclosure of assets, liabilities, equity, revenue and expenses with specific reference to generally accepted accounting principles and interpretation of related reports.
Restriction: open to MBA and MBA ISP students.

MBAB 5P33
Taxation for Business Decisions
The principles of individual and corporate taxation emphasizing the effects of federal and sub-federal income taxes on decision making in business.
Restriction: open to MBA and MBA ISP students.

MBAB 5P34
Managerial Accounting II
Performance evaluation, divisional performance measurement, transfer pricing, behavioural implications of accounting information and current issues as well as analysis and communication of relevant information to users in a professional manner.
Restriction: open to MBA and MBA ISP students.

MBAB 5P35
Financial Accounting II
The theory and practice of financial statement preparation in accordance with generally accepted accounting principles. Complex issues including accounting for leases, pensions, future income taxes, inter corporate investments and cash flow reporting.
Restriction: open to MBA and MBA ISP students.

MBAB 5P36
Financial Accounting III
The theory and practice of financial statement preparation in accordance with generally accepted accounting principles with emphasis on accounting for complex business organizations and not-for-profit organizations.
Restriction: open to MBA and MBA ISP students.

MBAB 5P41
Financial Statement Analysis
Analysis of financial accounting procedures and the rules that govern disclosure. Emphasis is on basic financial statements and how alternative accounting methods affect those statements and the analysis of financial statement relationships.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P42
Equity Investments, Markets, and Instruments
Selecting an investment in a global market and the organization, structures, and functioning of securities markets. Discussion of the security market indicator series and the efficient capital markets. An introduction to security valuation, stock market analysis, industry analysis, company analysis, stock selection and technical analysis, with discounted cash flow implications.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P43
Debt Investments
Features and valuation of fixed income securities. Analysis of bond markets concentrating on fixed income and fixed income derivatives markets. Risks and returns associated with investments in the markets, and how these investments can be optimally allocated to yield successful portfolio performance.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P44
Derivative Instruments
Introduction to options, futures and swap markets. Pricing principles and theory of these derivative securities as they apply to various trading and hedging strategies.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P45
International Finance
Overview of the international financial environment, the theoretical and practical aspects of the various international financial markets, and the impact of the international environment on the financial decision making of the individual and the firm.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P46
Portfolio Management and Alternative Investments
Portfolio management policies for individual and institutional investors, asset allocation, general portfolio construction and revision, equity and fixed-income portfolio management strategies, real estate portfolio management, and hedging strategies. Performance measurement, performance attribution analysis, and AIMR performance presentation standards are presented. Analysis of real estate and currency or foreign exchange investments and investment companies.
Restriction: open to MBA, MAcc and MBA ISP students.
Prerequisite: MBAB 5P42 or permission of the instructor.

MBAB 5P51
Introduction to Industrial Relations
An introductory course which emphasizes the practical application of basic skills required to manage in workplaces which are either unionized or might become unionized. Lectures, readings, simulations, case analyses, and other assignments will acquaint students with the structure and functioning of the Canadian industrial relations system, basic employment law concepts, the union certification process, negotiation and administration of collective agreements, strikes and dispute resolution in an international context.
Restriction: open to MBA and MAcc students.

MBAB 5P52
Introduction to Human Resource Management
A basic overview of key aspects of managing Human Resources in domestic and global markets, emphasizing the link between HR policies, practices, organizational strategy and legislative requirements. Topics will include recruitment and selection, job analysis, training and development, performance management, benefits, health and safety, industrial relations and collective bargaining.
Restriction: open to MBA and MAcc students.

MBAB 5P53
Training and Development
A systematic examination of training and development in organizations. Topics include training and development as a process and an investment, the organizational context of effective training and development, adult education theory, equity in training, and organizational learning. Primary emphasis will be placed on the theoretical and applied aspects of instructional systems design including: needs analysis, program design, development and implementation and program evaluation and follow-up.
Restriction: open to MBA and MAcc students.

MBAB 5P54
Compensation Management
Strategic compensation formulation and planning, as well as the management of the compensation system. Topics include the process for developing compensation objectives, economic and behavioural theories of compensation, pay and benefits determination, job and market evaluation, skill or knowledge-based pay, and pay equity. An exploration of the use of individual, group, and organizational incentives to support compensation objectives. It also examines the process and procedures involved in implementing, managing, and evaluating the compensation system.
Restriction: open to MBA and MAcc students.

MBAB 5P55
HR Planning and Strategy
Explores various aspects of the Human Resources Planning process at the micro and macro level and their relationship to organizational strategy. Topics include forecasting human resource requirements, environmental scanning, examining supply and demand, and recommendations on how to deal with surpluses and shortages of staff.
Restriction: open to MBA and MAcc students.

MBAB 5P56
Recruitment and Selection
Provides an in-depth review of current recruitment and selection practices in the Canadian environment, as well in global markets. Topics include job analysis, preparation and evaluation of job descriptions, human rights legislation, employment standards and pay equity considerations in addition to understanding the different interviewing methods available to managers.
Restriction: open to MBA and MAcc students.

MBAB 5P57
Managing Health and Safety
Provides a basic knowledge of health and safety. Topics include legislation, psychosocial hazards, hazard recognition and assessment, hazard control, accident investigation, and other topics of interest.
Restriction: open to MBA and MAcc students.

MBAB 5P58
Negotiating in Organizations
Understanding, analyzing, and using the key processes and sub-processes of negotiating in a broad range of business situations to optimize participants' negotiating effectiveness.

MBAB 5P61
Marketing Strategy
The development and the execution of marketing strategies. Topics include market orientation, customer retention strategies, industry, customer and competitive analysis, sources of competitive advantage and advanced marketing mix strategies. Computer simulation.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P62
Marketing Research
The role of marketing research as a marketing decision making tool. Topics include questionnaire design, experimentation, sampling, data collection and analysis and statistical methods for marketing research.
Restriction: open to MBA, MAcc and MBA ISP students.
Prerequisite: MBAB 5P20 or permission of the instructor.

MBAB 5P64
Consumer Behaviour
The application of behavioural science concepts to marketing; the interactions of consumers, sellers, public policy makers and researchers.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P65
Business-to-Business Marketing
Develops the managerial skills and insights required to apply marketing principles to effectively and efficiently market business products and services to other companies, government bodies and institutions. The course will examine the unique aspects of business-to-business marketing such as shifting channel power relationships, the nature of e-commerce, organizational buying behaviour.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P66
Services Marketing
Students taking this course will become more aware of the nature and characteristics of services, more knowledgeable about the ways services need to be marketed due to their intangible core, and more knowledgeable about service quality and the foundation of services marketing. The course will emphasize success factors in services marketing.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P67
Sales Management
in marketing strategy. This course covers the inter-related sales force management processes of developing and implementing the company's strategic sales program, and reviewing and evaluating sales performance. Specific topics include planning and organizing the selling function; estimating market potential and forecasting sales; account management strategies and managing customer interactions; recruiting, selecting, training, compensating, and motivating salespeople; and evaluating the sales force and individual salespeople.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P68
New Product Development
Major issues, problems, and challenges faced by new product development managers and their teams. Topics include: (1) the key stages of product development: opportunity identification, idea generation; product design; product testing; launch issues; and life-cycle management; (2) new analytical methods to reduce risk and improve innovativeness at both new product team-level and firm-level, and (3) a variety of new product development strategies (i.e., incremental versus radical innovativeness; technological discontinuities and dominant designs; new product diffusion and adoption; and exploration versus exploitation) from the perspective of large companies and start-ups.
Restriction: open to MBA, MAcc and MBA ISP students.

MBAB 5P91
Research Project II
An independent research project in an area of specialization supervised by a faculty member. Projects can be literature based, applied organization based and/or focused on empirical data.
Restriction: open to MBA students.

MBAB 5P92
Research Project III
An independent research project in the area of specialization supervised by a faculty member. Projects can be literature based, applied organization based and/or focused on empirical data.
Restriction: open to MBA students.

MBAB 5P93
Research Project IV
An independent research project in the area of specialization supervised by a faculty member. Projects can be literature based, applied organization based and/or focused on empirical data.
Restriction: open to MBA students.