ACCOUNTING 87
economy do not exist in a vacuum; in order for business and economies to be successful, societies and the individuals within them must also be successful. The complexity of issues facing senior management in the decision making process has increased dramatically since the advent of the industrial revolution and the impacts of the decisions made have become just as multifaceted. Economic theory as a philosophical basis for policy making has created a plethora of social, economic and environmental problems which can only be solved via intrinsic cooperation between business/economy and politics. The emphasis throughout the course is that of top management and an integrative, multi-functional perspective with emphasis on ethics and responsibility to society. This is a seminar style course and requires proactive involvement of and preparation by the students in a discussion forum. Prerequisites: Senior Standing and a minimum grade of C in BCOR 440. 3 credits Advanced International Elective Course – See your academic advisor for options. Business Elective Course – See your academic advisor for options.
DEPARTMENT OF FINANCIAL & ECONOMIC ANALYSIS Richard P. Hauser, Ph.D., Department Chairperson FACULTY: Associate Professor: Gary Mahan. Assistant Professor: Renee Castrigano, Richard Hauser, Terry Holmes, William McAndrew, M. Garrett Roth. Instructor: Blase Nicolia.
ACCOUNTING (BSBA) The accounting major is as much concerned with the personal development of the individual as a member of today's society as with that person’s technical competence. The curriculum places emphasis on the concept that the business decision making process is not just a mere application of accounting theory and techniques; rather, it is a blending of this technical ability with sound ethical principles. The faculty is student oriented and readily available for student contact both within and outside the classroom. The faculty is interested in the students as individuals and is concerned with their intellectual and professional development. The aim of the major is to develop a sound understanding of accounting theory and practice, as well as the ethical principles necessary to prepare students for professional careers in public accounting, business, or government. The accounting major prides itself on bringing practical knowledge into the classroom based on personal professional experience. The five-year MBA program meets the needs of the public accounting profession on a national basis in support of the 150-hour education requirement initiated by the American Institute of CPA's and many state boards of accountancy. All students are expected to complete the BSBA in accounting in four years. Students who have elected the five year track can then proceed to complete the MBA over a fifth year. A measure of the success of the department is graduating students’ placement in appropriate career entry positions. Large public accounting firms, the Naval Audit Service and other federal, state, and local governmental agencies, and many industrial firms regularly recruit our graduates on campus. Presently, substantial numbers of our graduates are not only advancing their own careers in these organizations but are returning to Gannon as recruiters for these companies. Comments from these recruiters give more than adequate testimony to the quality of the preparation for our students in accounting. Some students choose not to enter the business world immediately upon graduation but rather elect to further their education in graduate studies. Our program provides an excellent base for graduate work in Accounting, Business Administration, Law, or related fields.