PROPOSALFORACCOUNTINGMINOR
GraduateSchoolofManagement
2016
TableofContents
Contents
Introduction.................................................................................................................................................2
EducationalObjectivesandProgramLearningOutcomes...........................................................................6
ImplementationoftheMinor......................................................................................................................6
CourseDescriptions.....................................................................................................................................7
AdministrativeStructure.............................................................................................................................8
CalifornianInstitutionswithRelatedMinorPrograms................................................................................9
AppendixA:GSMAccountingFaculty.......................................................................................................11
AppendixB:StudentInterestSurvey.........................................................................................................14
AppendixC:Dean’sLetterofSupport.......................................................................................................15
AppendixD:ProgramBudget...................................................................................................................16
_Toc447887445
1|P a g e Introduction
Name of Minor
Accounting
Campus
UniversityofCalifornia,Davis
Target Term to Start
Fall2017
Self-Supporting Program
No
Program Description
BackgroundandEducationalObjectives
TheGraduateSchoolofManagement(GSM)seekstoofferaminorinaccountingthatprovidesstudents
withafoundationinaccountingtheoryandprovidesstudentswiththeabilitytoanalyze,understand,
andcategorizecomplexfinancialtransactions.Thefieldofaccountancyhasrootsdatingbackmorethan
7,000years.1Throughouttimeaccountantshavebeencalledupontonotonlymeasuretheresultsof
transactions,butmorerecentlytoprovideoversightandgovernanceofmanagerialandcorporate
behavior.Asprofessionals,accountantsadheretoacodeofprofessionalconductandapplyaspecific
skillsettocomplexfinancialtransactions.
PublicAccountancyisaprofessionregulatedbytheState.TheprivilegetopracticeasaCertifiedPublic
Accountant(CPA)isonlygrantedtothosewiththerequisiteeducationandexperienceandwhohave
passedarigorousstandardizednationalexam.TheminorwillnotfullymeettheextensiveCaliforniaCPA
educationalrequirements,butwillprovideafirmfootingforadvancedaccountingstudiesatthe
undergraduateorgraduatelevel.
Theminorwillfocusontheprocessofdatagathering,preparation,andpresentationoffinancial
informationforfinancialstatements,taxreturns,andmanagerialdecisionmakingpurposes,aswellas
preparestudentsformoreadvancedstudyinaccountingatthegraduateorundergraduatelevel.
RelationshiptoExistingProgramsandOverlap
1
Friedlob,G.Thomas&Plewa,FranklinJames,Understandingbalancesheets,JohnWiley&Sons,NYC,1996,ISBN
0471130753,p.1
2|P a g e CurrentlytherearenoundergraduatemajorsorminorsinaccountingontheUCDaviscampus.The
GraduateSchoolofManagementcurrentlyoffersthreeundergraduateaccountingcourses,MGT11a
ElementaryAccountingI,MGT11bElementaryAccountingII,andMGT170ManagingCostsandQuality.
Asdiscussedbelow,allthreeoftheseexistingcourseswillbeincorporatedintotheminoreitherasprerequisites(MGT11aandMGT11b)ortofulfilltheminorrequirements(MGT170).
Noneoftheproposednewaccountingcoursesinthisproposaloverlapswithanyexistingcourse,either
intitleorcontent,offeredatUCDavis.
AgriculturalandResourceEconomicsroutinelyoffersARE119,IntermediateManagerialAccounting.
StudentsinterestedinenhancingtheirknowledgeofaccountingcouldtakeARE119inadditiontothis
accountingminortherebyfurtherincreasingtheiraccountingknowledge.
OutreachtoInterestedAcademicUnitsonCampus.
AnundergraduateminorwouldlikelyholdwideappealtostudentsmajoringinEconomicsand
ManagerialEconomics.AssuchtheGSMfacultyproposersofthisminormetwithrepresentatives,
includingdepartmentheads,ofboththeEconomicsandAgriculturalandResourceEconomics
Departments.OnWednesdayFebruary24wemetwithProfessorGiovanniPeri,Chairofthe
DepartmentofEconomics,ProfessorDeborahSwenson,AssociateDeanofSocialSciencesand
Economicsfacultymember,andJanineWilson,SOElecturerintheDepartmentofEconomics.On
ThursdayFebruary25wemetwithProfessorRichardSexton,theDepartmentChairofAgricultural
Economics.
Curriculum
Studentswillcompletetwoprerequisitecourses,andfiverequiredcourses.
Required Courses
PrerequisiteCourses(Allrequired)
MGT011AElementaryAccountingI
MGT011BElementaryAccountingII
RequiredCourses(Allrequired)
MGT101SourcesandUsesofAccountingInformation
MGT103IntermediateFinancialAccountingI
MGT104IntermediateFinancialAccountingII
MGT105IntermediateFinancialAccountingIII
MGT170ManagingCostsandQuality
Units
4
4
Units
4
4
4
4
4
Existing and New Courses
MGT11a,MGT11b,andMGT170areexistingcoursesroutinelyofferedbytheGSM.MGT101,103,
104,and105arenewcoursesthatwillrequireapprovalofGSMandcampusCOCI.Thosecourseshave
beenapprovedbytheGSMCOCIandarecurrentlyunderreviewbythecampusCOCI.
Additional Requirements
A. Aminimumpassinggradeofa“B-”isrequiredfortheprerequisitecoursestotheminor.
B. Aminimumpassinggradeofa“C”isrequiredforeachcoursetakenintheminor.
3|P a g e C. AminimumoverallGPAof2.0isrequiredforallcourseworkcompletedintheminor.
D. Tosatisfytherequirementsofaminor,coursescompletedelsewheremustbeapprovedbya
GSMadvisor.
E. Aminorpetitionmustbeobtainedfromthecollegeofthestudent’smajor,andfilednolater
thanthedeadlinetofileforgraduationinorderforprogramnotationtoappearonthestudent’s
transcript.
Rationale
WithintheUCsystem,minorsinaccountingareofferedatUCSanDiego,UCIrvine,UCRiverside,andUC
LosAngeles.EnrollmentsattheseotherUCaccountingminorprogramsexceed200studentsperyear,
withsomemuchlarger.
TheGraduateSchoolofManagementhasauniqueopportunityforboththecampusandthe
departmenttobetheonlyUCcampusnorthofLosAngelesfromwhichastudentcanearnaminorin
AccountingfromanaccreditedUCbusinessschool.
TheAccountingminorwillenhancethequalificationofstudentspursuingcareersinpublicandprivate
businessaswellasnon-profitorganizationswhereaknowledgeofaccountingisuseful.Similarly,the
courseworkwillpreparestudentsforfurtherstudyingraduatebusinessoraccountingprograms.
StudentswhocompletetheAccountingminorwillmeetsomeofthecurricularrequirementstositfor
theCertifiedinPublicAccounting(CPA)exam.2
Interaction with the Master of Professional Accountancy (MPAc)
TheGSMcurrentlyoffersaverysuccessfulMPAcprogram.Thatprogramenrollsapproximately50full
timestudentsintoaconcentrated9monthgraduateprogramintendedtopreparestudentsforcareers
asprofessional,practicingaccountants.ThemajorityofstudentswhograduatetheMPActakepositions
withwell-knownCPAfirms.MPAcstudentshaveconsistentlyperformedverywellonthenationalCPA
exam,oftengarneringthehighestpassrateintheStateofCalifornia.
TheMPAcwouldseektointegrateundergraduateaccountingminorstudentsintoitsmany
professionallyrelatedactivitiesandevents.Manyoftheseevents,suchaspresentationsbyCPAfirms,
wouldbevaluabletoundergraduates.Inaddition,thepresenceofanaccountingundergraduateminor
ontheUCDcampuscanalsoincreaseprofessionalaccountingstudentorganizationstogrowand
flourish.
Availability of Paid CPA Firm Internships
Intheaccountingprofession,winterorsummerinternshipsarenormalandexpected.Theseinternships
typicallylastseveralweekstotwoormoremonths,andaretypicallywell-paid(approximately$4,000to
$5,000permonth).Studentsgainvaluableworkexperienceandenhancedcareeropportunities,while
thefirmsgainaccesstobuddingaccountingtalent.CurrentlyUCDgraduateandundergraduate
studentscannotobtaintheseinternshipseitherbecausetheMPAcdoesnotallowthenecessarybreak
(itisalock-step9monthprogram),andUCDundergraduatestudentsdonothaveenoughaccounting
2
ToqualifyandsitfortheUniformCPA,acandidateneedsabachelor’sdegree,150semesterhoursofuniversitycredithours,
andacertainnumberofunitsofbusiness-relatedsubjectsaswellasaccountingsubjects.Theclassesintheminorcount
towardsboththebusinessandaccountingunitrequirements.MorespecificsabouttherequirementstobecomeaCPAin
Californiacanbefoundathttp://www.dca.ca.gov/cba/.
4|P a g e coursestointerestthemajorfirmsinprovidinginternshipstoUCDstudents.However,the
undergraduateminorcanprovideaclearroadmapintotheaccountingprofessionbecauseastudent
whoiscompletingtheundergraduateaccountingminorcanqualifyforawinterorsummerinternship
withanaccountingfirm.Somenodoubtwouldchoosetotakeasummerinternshipaftergraduation
andpriortomatriculationintotheMPAc.Eitherway,theaccountingminoropensthedoortothese
valuableinternships.
Student Interest
ExistingGSMaccountingclassesarewellsubscribed.MGT011Ahaswellover700studentsperyear.To
gaugestudentinterestinanaccountingminorweconductedasurvey,intheFallquarterof2015,tothe
369studentsenrolledinMGT011AElementaryAccounting.Ofthe96studentswhoreplied,75
students(78%)indicatedtheyagreedorstronglyagreedwiththestatement,“Ifoffered,Iwould
completeafivecoursesequenceofaccountingclassesforanaccountingminor.”Additionalstudent
interestinformationcanbefoundinAppendixBofthisdocument.
GSM Faculty Support
InMayof2016theGSMfacultywereaskedtovoteontheaccountingminorproposal,andinparticular
thecurriculumandunitrequirements.22ofthe25eligiblevotingfacultycastavote.Thevotetallywas
19Yesand3No.DetailsandverificationofthisvotecanbeobtainedfromtheGSMFacultyExecutive
CommitteeChair,[email protected].
Program Evaluation
TheAccountingminorwillfallundertheAssociationtoAdvanceCollegiateSchoolsofBusiness(AACSB)
accreditationreviewoftheGSM.Specifically,dataaboutthefollowingaspectsoftheprogramwillbe
collectedandreviewedannuallyinpreparationforthenextaccreditation,scheduledfor2020:
•
Standard7,ProfessionalStaffSufficiencyandDeployment:Theschoolmaintainsanddeploys
professionalstaffand/orservicessufficienttoensurequalityoutcomesacrosstherangeof
degreeprogramsitoffersandtoachieveothercomponentsofitsmission.
•
Standard8,CurriculaManagementandAssuranceofLearning:Theschooluseswelldocumented,systematicprocessesfordeterminingandrevisingdegreeprogramlearninggoals;
designing,delivering,andimprovingdegreeprogramcurriculatoachievelearninggoals;and
demonstratingthatdegreeprogramlearninggoalshavebeenmet.
•
Standard9,CurriculumContent:Curriculumcontentisappropriatetogeneralexpectationsfor
theprogram.
•
Standard10,Student-FacultyInteractions:Curriculafacilitatestudent-facultyandstudentstudentinteractionsappropriatetotheprogramtypeandachievementoflearninggoals.
•
Standard12,TeachingEffectiveness:Theschoolhaspoliciesandprocessestoenhancethe
teachingeffectivenessoffacultyandprofessionalstaffinvolvedwithteachingacrosstherange
5|P a g e ofitseducationalprogramsanddeliverymodes.
•
Standard15,FacultyQualificationsandEngagement:Theschoolmaintainsandstrategically
deploysparticipatingandsupportingfacultywhocollectivelyandindividuallydemonstrate
significantacademicandprofessionalengagementthatsustainstheintellectualcapital
necessarytosupporthigh-qualityoutcomesconsistentwiththeschool’smissionandstrategies.
Educational Objectives and Program Learning Outcomes
EducationalObjectives
Develophighercognitiveskills.
Developfocusanddepthinoneormoredisciplines.
ProgramLearningOutcomes
Demonstrateanabilitytoanalyzefinancialstatementstomakeamanagerialdecision.
Identifyoutsidepartiestowhichapublicallyheldcompanymustprovidefinancialinformation.
Demonstrateanabilitytocreateprincipalaccountingstatements.
Analyzetheimpactofdifferentmanagerialstylesonperformanceinanorganization.
Identifythebasiccomponentsoftaxableincomeanddeductionsforanindividual.
GeneralEducationTopicalBreadthComponents
Socialsciences
Implementation of the Minor
Course Offerings
Allcoursesarefourunitsandconsistofthreehoursoflectureperweekplusaweeklyrecitation.The
sizeofeachclasswilldependonstudentdemand.Weanticipatethateachthreehourlecturesession
willhaveatleast100studentsandcouldgrowlargerdependingonstudentdemand,teachingresources,
andclassroomspaceavailability.Forpurposesofthisproposal,wesetthetotalnumberofsectionsat
oneperyear,thenumberofstudentsat150inathreehourlecturesession,andsetthenumberof
studentsperrecitationsectionat50.Theactualnumberofstudentsperclassaswellasthenumberof
sectionsofferedeachyearwilldependonthefactorsidentifiedabove(studentdemand,teaching
resources,andspaceavailability).TheGSMiscommittedtomeetingstudentdemandforundergraduate
accountingeducationatUCDasitsmeansallow.
PrerequisiteCourses
(Allrequired)
ElementaryAccountingI
ElementaryAccountingII
RequiredCourses
(Allrequired)
Status
Existing
Existing
Status
LecturesPer Numberof
Academic
Sections/
Total
Units
Year
Enrollment Enrollment
4
Several
Several
720
4
Several
Several
450
LecturesPer NumberofTA
Academic
Sections/
Total
Units
Year
Enrollmentin Enrollment
eachTA
ineach3
section
hourlecture
Start
Term
N/A
N/A
Start
Term
6|P a g e MGT101SourcesandUsesof
New
AccountingInformation
MGT103IntermediateFinancial New
AccountingI
MGT104IntermediateFinancial New
AccountingII
MGT105IntermediateFinancial New
AccountingIII
MGT170ManagingCostsand Existing
Quality
4
1
3/50
150
4
1
3/50
150
4
1
3/50
150
4
1
3/50
150
4
1
3/50
150
Fall
2017
Fall
2017
Winter
2018
Spring
2018
Spring
2016
Sample Student Schedule
Student
Status
Sophomore
Junior
Senior
Fall
11A
101
103
Quarter
Winter
Spring
11B
170
104
105
Summer
Ascanbeseen,bothprerequisitecoursesarealreadybeingofferedatUCD.Inaddition,oneofthefive
requiredcoursesisalsoalreadybeingofferedatpartoftheundergraduatebusinessminorattheGSM.
Program Costs
PleaseseeAppendixDforasummaryofprojectedprogramexpenses.
Course Descriptions
•
MGT101SourcesandUsesofAccountingInformation
(GSMFacultyorAdjunct)(4units)
Lecture—3hours;discussion—1hour.Prerequisite:MGT11A.
Thiscoursedevelopsanunderstandingofthesupplyanddemandforaccountinginformation.
Specifically,thecoursedetailshowaccountinginformationisusedbycapitalmarketparticipants
forvaluationandcontractingpurposes,fortaxcomplianceandplanning,andattestationand
transactionservices.Therolesofvariousregulatoryagencies,includingtheSecuritiesand
ExchangeCommission,thePublicCompanyAccountingOversightBoard(PCAOB)andthe
InternalRevenueService,inmandatedreportingarediscussed.Alsoincludesanalysisof
companies’voluntaryreportingpractices.
•
MGT103IntermediateFinancialAccountingI
(GSMFacultyorAdjunct)(4units)
Lecture—3hours;discussion—1hour.Prerequisite:MGT11A,MGT11B.
Thiscourse,thefirstinathreecoursesequence,introducesthestudenttoconcepts,theoryand
applicationsoffinancialreportingpractices,wheretheprimaryfocusisontheaccountingfor
assets.Topicscoveredincludeinventoryvaluations,capitalassetsandtheircorresponding
depreciationandimpairment,andintangibleassets.Attentionisgiventoexamplesoncurrent
7|P a g e reportingpracticesandtothestudyofreportingrequirementsunderU.S.GenerallyAccepted
AccountingPrinciples.
•
MGT104IntermediateFinancialAccountingII
(GSMFacultyorAdjunct)(4units)
Lecture—3hours;discussion—1hour.Prerequisite:MGT103
ThiscoursebuildsontheconceptsandtheoriesofMGT103,wherethefocusbecomesthe
accountingforliabilities.Topicscoveredincludetheaccountingfordebt,pensions,warranties,
andincometaxes.
•
MGT105IntermediateAccountingIII
(GSMFacultyorAdjunct)(4Units)
Lecture—3hours;discussion—1hour.Prerequisite:MGT104
BuildingonMGT103and104,thiscoursefocusesontheaccountingforequity,whichultimately
affectscompanies’capitalstructure.Thecoursehighlightsthevariationincapitalstructure
acrosscompaniesintheglobalcapitalmarkets,andtheconsequencesofsuchforvaluationand
contracting.
•
MGT170ManagingCostsandQuality
(GSMFacultyorAdjunct)(4Units)
Lecture—3hours;discussion—1hour.Prerequisite:MGT11A
Designingcostsystemsinhightechnologyorganizationsandmanagingoperationstomaximize
qualityandminimizecosts.Topicsincludeactivitybasedcostingandmanagement,managing
qualityandtimetocreatevalue,ethicalissuesincostassignment,anddifferentialcostingfor
decisionmaking.
Administrative Structure
Teaching Resources
Currentlyallsectionsof11aand11b,theprerequisitecourses,aretaughtbyDr.JohnHancock,aLecture
withSecurityofEmploymentattheGSM.Dr.Hancockhasindicatedawillingnessandabilitytocover
additionalsectionsofthesecoursesshouldtheybeneededinresponsetoincreasedstudentdemand
owingtotheaccountingminor.
ThefiverequiredupperdivisionaccountingcourseswillutilizeexistingGSMaccountingfaculty
resources,existingGSMaccountinginstructors,ornewteachingresourceseitherasinstructorsor
possiblefuturefacultyhires.
Student Advising
TheGSMoffersbothacademicandprofessionaladvisingtoourMasterofProfessionalAccountancy
graduatestudents.Weanticipateusingthosesameresourcesforacademicandprofessionaladvisingof
minorstudentsinterestedintheprofessionofaccountancy.
8|P a g e Faculty Governance
TheGSMisbothaschoolanddepartment.Therefore,anychangestotheminorcanbeproposedby
membersoftheGSMfaculty.ProposalswillbesubmittedtotheGSMFacultyExecutiveCommittee
(FEC),whichmaychoosetocallforadepartmentvoteontheproposalorrefertotheitemtooneofthe
facultycommittees(admissions,educationalpolicy,committeeoncourses,informationtechnology,
etc.)forreviewandrecommendationbeforethefacultyvoteonmatter.TheFECwillalsovoteon
proposalsbeforesubmissiontotheUCDavisAcademicSenate.
Professional Support Staff
TheAccountingminorwillbeadministeredbytheGSMDirectorofAcademicandStudentServices.
ClassroomandtechnicalsupportforeachcourseandinstructorwillbeprovidedbythestaffoftheGSM
ProjectandInstructionalResourcesunit,aswellastheon-siteInformationTechnologystaff.
Letters of Support
PleaseseeAppendixCfortheletterofsupportfromtheDeanoftheGraduateSchoolofManagement.
University of Californian Institutions with Accounting Minor Programs
Anderson School of Management, UCLA (Quarter System)
TheAccountingminorprogramatUCLAenrollsover300hundredstudentsperyear.Itprovidesstudents
withacomprehensivebackgroundindifferentaccountingtopicsincludingfinancialandmanagerial
accounting,taxation,financialstatementanalysisandmore.Theaccountingprogramnotonlyprepares
studentstoentercareersinpublicandprivateaccountingbutalsorelatedfields,suchasbankingand
consulting.Theprogramalsoprovidespreparationforgraduateprogramsinaccounting,businessand
law.MoreinformationontheUCLAaccountingminorcanbefoundat:
http://www.anderson.ucla.edu/programs-and-outreach/accounting-minor-program/courses
Paul Merage School of Business, UC Irvine (Quarter System)
ThePaulMerageSchoolofBusinessoffersanundergraduateminorinAccountingforstudents:(1)
preparingforcareersinaccountingorinotherfieldsthatrequiresomeknowledgeofaccounting,and(2)
planningtopursueagraduatedegreeinaccountingwhowishearlyguidanceandundergraduatework
appropriatetothiscareerobjective.MoreinformationontheUCIaccountingminorcanbefoundat:
http://catalogue.uci.edu/previouseditions/201415/thepaulmerageschoolofbusiness/undergraduateprograms/#accountingminortext
Rady School of Management, UC San Diego (Quarter System)
TheAccountingminorattheRadySchoolofManagementenrollsalmost400studentsperyear.The
programmeetstheinterestsofthosestudentswhounderstandtheimportanceofaccountingtoother
careertrackssuchasfinance.MoreinformationontheUCIaccountingminorcanbefound,
entrepreneurshipandgeneralmanagement.TheRadySchool’sAccountingminorisdesignedtoprovide
9|P a g e studentswithastrongunderstandingofaccountingtheoryandpractice.MoreinformationontheUCSD
accountingminorcanbefoundathttp://rady.ucsd.edu/undergrad/accounting-minor/
10|P a g e Appendix A: GSM Accounting Faculty
Facultymembersinclude:ProfessorShannonAnderson,ProfessorPaulGriffin,ProfessorHollisSkaife,
AssistantProfessorPaulWong,ProfessorMichelleYetman,andProfessorRobertYetman.
Professor Shannon Anderson, Ph.D.
Expertise:Empiricalanalysisofquantitativeandqualitativefield-baseddata
ProfessorShannonW.Andersonisanexpertonthedesignandimplementationofperformance
measurementandcostcontrolsystems.Herresearchspansthefieldsofmanagementaccountingand
operationsresearch.Herresearchonactivity-basedcostingwonthe2006AmericanAccounting
Association’sNotableContributionAward.Shealsowonthe2006AAAManagementAccounting
Section’sNotableContributiontotheLiteratureAwardforherstudyoftheperformanceimpactof
electronicdatainterchange(EDI)systems.Sheco-authoredtheaward-winningbookImplementing
ManagementInnovations(Springer,2001)andthetextbookFundamentalsofCostAccounting(McGrawHill/Irwin,2010).
Professor Paul Griffin, Ph.D., CPA
Expertise:Accountingandfinancialtheory,evaluationofaccountingmethods,financialdisclosures
ProfessorPaulGriffinisaleadinginternationalauthorityinaccountingandfinancialinformationand
disclosures.Hehaspublishedover50articlesinleadingaccountingandfinancejournals,fiveresearch
monographsfortheFinancialAccountingStandardsBoard,andtwocasebooksonU.S.corporate
financialreporting.ProfessorGriffin’sresearchondeterminantsofmarketefficiencywascitedbytheUS
SupremeCourtinHalliburtonCo.v.EricaP.JohnFund,Inc.,2013WL4855972(2013).BeforeDavis,
GriffinwasanassistantprofessorattheStanfordUniversity’sGraduateSchoolofBusiness.
Professor Hollis Skaife, Ph.D., CPA
Expertise:Internationalfinancialreportingissuesandcorporategovernance
HollisobtainedherPh.D.fromtheUniversityofIowain1997andwastheDavidLesarProfessorof
BusinessattheUniversityofWisconsin-MadisonbeforejoiningthefacultyofDavisin2013.Her
researchaddressesinternationalfinancialreportingtopicsincludingtheroleofInternationalFinancial
ReportingStandards(IFRS),internalcontrol,andauditinginthedevelopmentofhighqualityfinancial
information.HerresearchispublishedinmanyjournalsincludingTheAccountingReview,theJournalof
AccountingResearch,theJournalofAccountingandEconomics,theJournalofBusinessEthics,and
JournalofAccountingandPublicPolicy,andhashadpublicpolicyimplicationsasevidencedbyits
citationinCongressionalhearings,GAOreports,PCAOBreports,andthefinancialpress.Hollishas
taughtaccountinginundergraduate,masters,Ph.D.andexecutiveeducationprograms,andcurrently
teachesadvancedfinancialreportingandfinancialstatementanalysisintheMastersofProfessional
AccountingprogramatDavis.SheservesonseveraleditorialboardsandservedontheInternational
FinancialReportingStandardsAdvisoryCouncilfrom2009to2011.
Assistant Professor Paul A. Wong, Ph.D., CPA
Expertise:Financialreporting,financialanalysts,corporatedisclosures,auditing
11|P a g e PaulWongreceivedhisbachelorofscienceinaccountingfromDePaulUniversity(Chicago,Ill.)and
joinedthefacultyatUCDavisin2015afterearninghisPh.D.fromTexasA&MUniversity.AsaCPA,he
workedforCroweHorwath(formerlyCroweChizek)asaseniorstaffauditorinthenot-for-profitand
highereducationgroup.HeservedasaboardmemberforLedger&Quill(DePaulUniversity’s
accountingalumniassociation)from2007-2011andNewMomsInc.(aChicagolandnonprofit)from
2009-2011.
Professor Michelle Yetman, Ph.D., CPA Expertise:Accounting,financialreportingandvaluation
ProfessorMichelleYetman’sresearchinterestsareinfinancialreportingquality,governanceand
taxation.SheexpandsbeyondtheboundariesofthecommonlyinvestigatedU.S.for-profitcorporation
byinvestigatinginternationalandnonprofitsettings.HerresearchhasbeenpublishedintheJournalof
AccountingResearch,TheAccountingReview,NationalTaxJournal,ManagementScience,Nonprofit
andVoluntarySectorQuarterly,andtheJournalofAccountingandPublicPolicy.Sheteachesthecore
MBAcourseinfinancialaccounting,aswellasanaccountingfornonfinancialmanagers’courseinthe
WineExecutiveProgram.
YetmanreceivedherPh.D.fromtheUniversityofNorthCarolinaatChapelHill.Sheisacertifiedpublic
accountantinTexasandisamemberoftheAmericanAccountingAssociation.
Professor Robert Yetman, Ph.D., CPA
Expertise:Accounting,responseofnonprofitorganizationstoeconomicincentives
ProfessorRobertYetmanisanexpertoncorporatetax,financialaccounting,incometax,U.S.and
internationalfinancialaccounting,andnonprofitaccountingandtaxissues.Hisresearchconcentrateson
theeffectoftaxesonbusinessdecisionsandtheresponseofnon-profitorganizationstoeconomic
incentives.Yetmanrecentlyexaminedwhysometax-exemptcharitieschoosetobetaxedontheir
unrelatedbusinessincome,andhowsuchbehaviorisnotalwaysdrivenbythedesiretomaximize
profits.Hehaslecturedoncostaccountingatexecutiveeducationprogramsforwineindustry
professionals.
Affiliated Faculty/Lecturers
Willard Snyder, CPA, Executive Director, Master of Professional Accountancy
Expertise:Financialandtaxaccounting
SnyderservedasafulltimememberoftheCharlesW.LamdenSchoolofAccountancyatSanDiegoState
University(SDSU)for24years.Snyderhasreceivedmorethanthreedozenawardsforoutstanding
teachingbynumerousstudentorganizationsandfaculty.WillSnyderistheexecutivedirectoroftheUC
DavisMasterofProfessionalAccountancyprogram.
John Hancock, Ph.D., SOE Lecturer
Expertise:Financialandmanagerialaccounting
Dr.JohnD.Hancockcurrentlyprovidesvaluationconsultingservicesincivilandbusinesslitigation
throughEconomic&FinancialAnalysisandteachesattheGraduateSchoolofManagementatthe
UniversityofCalifornia,Davisasavisitingprofessor.Hancock’spriorpositionsinclude:OfficeDirector,
12|P a g e SpectrumEconomics,Inc.;OfficeDirector,QEDResearch,Inc.;ManagerofLitigationSupportServices,
ArthurYoung&Company;AssistantProfessorofEconomics,DrakeUniversity;andco-founderof
Economic&FinancialConsultants,aMidwestforensicconsultingfirm.Hancockhassuccessfully
managedandparticipatedinover200individualpayingclientengagementsduringhisconsultingcareer.
Hehasover13yearsofexperienceinappliedfinancial,economic,andmarketanalysis.
13|P a g e Appendix B: Student Interest Survey
1.Ithinkaccountingisimportanttomymajorfieldofstudy.
1
2
3
4
5
TotalResponses
StronglyDisagree
Disagree
Neutral
Agree
StronglyAgree
96 3%
0%
11%
25%
61%
100%
2.Ithinkunderstandingaccountingishelpfulingettingajob.
1
2
3
4
5
TotalResponses
StronglyDisagree
Disagree
Neutral
Agree
StronglyAgree
96 3.Iwouldliketotakeadvancedaccountingcourses(beyond11aand11b).
1 StronglyDisagree
2 Disagree
3 Neutral
4 Agree
5 StronglyAgree
TotalResponses
96 3%
1%
6%
24%
66%
100%
5%
2%
12%
21%
60%
100%
4.Ifoffered,Iwouldcompleteafivecoursesequenceofaccountingclassesforanaccounting
minor.
1 StronglyDisagree
4%
2 Disagree
5%
3 Neutral
12%
4 Agree
21%
5 StronglyAgree
58%
TotalResponses
96 100%
14|P a g e UNIVERSITY OF CALIFORNIA, DAVIS
BERKELEY  DAVIS  IRVINE  LOS ANGELES  MERCED  RIVERSIDE  SAN DIEGO  SAN FRANCISCO
UC Davis Graduate School of Management
Office of the Dean
(530) 752-7366
SANTA BARBARA 
SANTA CRUZ
ONE SHIELDS AVENUE
DAVIS, CALIFORNIA 95616-8734
September 14, 2016 Rachael Goodhue, Ph.D. Chair Academic Senate University of California, Davis One Shields Avenue Davis, CA 95616 Dear Dr. Goodhue: I am writing to express my strong support of the Accounting Minor proposal. Data from current UC Davis students show interest in accounting courses beyond the current offerings (11A and 11B), and data from competitive business schools show the successful launch and operation of an accounting minor within their universities, which suggests the idea is quite well established. The current accounting faculty are world‐renowned for their contributions to accounting literature. The Graduate School of Management has a track record of not only offering accounting courses for the UC Davis campus population at the undergraduate level, but has also shown that it can provide an avenue for undergraduate students to earn their Masters degrees in accounting through our MPAc program. The proposed minor fills a gap in our current course offerings on campus and will serve the interests of our students. It will also be an effective channel to direct students to our MPAc program should they be interested in public accounting careers. Sincerely, H. Rao Unnava Dean Appendix D: Program Budget
ProgramPlanningParameters
FacultyFTE
FacultyLSOE–FTE
Lecturers(Unit18)-FTE
TeachingAssistants–25%
ProjectedProgramExpenditures
FacultySalaryandBenefits
LecturerSalaryandBenefits
StaffSalaryandBenefits
TeachingAssistantSalaryandBenefits
OperationalExpenses
TotalProjectedExpenditures
RevenuetotheGSM
MinorTuitionRevenue
GSMLoss/Surplus
Year1
0
0
0
2
Year1
Year2
0
0
0
3
Year2
Year3
0
0
0
3
Year3
Year4
0
0
0
4
Year4
Year5
0
0
0
4
Year5
0
225,000
0
6,426
10,000
0
231,750
0
9,639
10,000
0
238,703
0
9,639
10,000
0
245,864
0
12,852
10,000
0
253,239
0
12,852
10,000
241,426
251,389
258,342
268,716
276,091
$170,000
$255,000
$297,500
$340,000
$382,500
-71,426
3,611
39,159
71,284
106,409
Assumesthefollowingprojectedenrollments:
Year1:100
Year2:150
Year3:175
Year4:200
Year5:225
Assumesthatone25%TAcancovertwothree-hourrecitationsectionsweeklyatacostof$3,213per
25%TA.
AssumesthesalaryofaSOElecturerinaccountingof$150,000withabenefitsrateof50%whocovers
sixaccountingclassesacrosstheundergraduateminor,theMPAc,andtheMBAprograms.
16|P a g e UNIVERSITY OF CALIFORNIA, DAVIS
BERKELEY • DAVIS • IRVINE • LOS ANGELES • RIVERSIDE • SAN DIEGO • SAN FRANCISCO
SANTA BARBARA • SANTA CRUZ
DAVIS, CALIFORNIA 95616-8609
October 28, 2016
To:
Rachael Goodhue, Chair
Davis Division of the Academic Senate
From: Michelle Yetman, Chair
Executive Committee, Graduate School of Management
Re:
Proposed accounting minor
Dear Professor Goodhue,
The faculty of the Graduate School of Management has developed a proposal for a minor in
accounting. The proposal outlines a 20 unit minor that covers basic accounting skills in a series
of sequential courses not currently offered on the UCD campus. The minor will enhance the
GSM’s connection to the UCD undergraduate student population as well as link with the GSM’s
successful Master of Professional Accountancy program. We anticipate that the minor will
enhance employment prospects for UCD undergraduate students across a broad variety of
undergraduate majors. GSM Dean Rao Unnava has reviewed the proposal and has written a letter
of support for it.
After careful review of the proposal for a minor in accounting, the Executive Committee of the
Graduate School of Management voted unanimously to support the proposal. On behalf of the
Executive Committee, I am forwarding the proposal to you for your consideration and for action
by the Davis Division.
Sincerely,
Michelle Yetman