Apr 20, 2024  
2022/2023 University Catalog 
    
2022/2023 University Catalog [ARCHIVED CATALOG]

Accountancy


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The Vern E. Odmark Chair in Accountancy

Established in recognition of Dr. Vern Odmark for his 25 years of teaching at SDSU, basic support is provided by contributions from friends, alumni, and corporations, including many major national accounting firms. The chair acknowledges the university’s objective of continuing the high standards of teaching excellence and professionalism that characterized Odmark’s career.

Dr. Chee W. Chow, widely recognized throughout the country for the breadth of his research and his technical thoroughness, held the chair from 1984 until his retirement in 2006. Dr. C. Janie Chang, recognized for research and teaching was awarded the chair in fall 2006.

OFFICE: Student Services East 2411
TELEPHONE: 619-594-5070
E-MAIL: accounting@sdsu.edu
WEBSITE: https://business.sdsu.edu/accountancy

A member of AACSB International-The Association to Advance Collegiate Schools of Business.

Faculty

The Vern E. Odmark Chair in Accountancy and William E. Cole Director: Chang, C. Janie, Professor of Accountancy, The Vern E. Odmark Chair in Accountancy and William E. Cole Director (B.B.A., Tamkang University, Taiwan; M.S., University of Illinois at Chicago; Ph.D., University of California, Irvine)

BMACC Adviser: Chan, Hung C., Associate Professor of Accountancy (B.S., Oklahoma Christian University; M.B.A., Ph.D., University of Houston, Texas)

BMACC Adviser: DeBoskey, David G., Professor of Accountancy (B.S., Widener University; M.B.A., Ph.D., Rutgers, The State University of New Jersey)

BMACC and Graduate Adviser: Gill, Steven L., Associate Professor of Accountancy (B.S., University of Florida; M.S., Northeastern University, Boston; Ph.D., University of Massachusetts Amherst)

Graduate Adviser: Luo, Yan, Associate Professor of Accountancy (B. Comm., Concordia University; M.S., Ph.D., Queen’s University, Canada)

Graduate Adviser: Wang, Jundong, Assistant Professor of Accountancy (B.S., Shanghai International Studies, China; M.S., Ph.D., University of Illinois)

Tenured and Tenure-Track Faculty:

Krivogorsky, Victoria, Professor of Accountancy (M.S., Kiev’s Institute of Economics, Ukraine; Ph.D., Institute of Economics of Academy of Science, USSR; Ph.D., University of Wisconsin, Madison)

Brooks, Marcus, Assistant Professor of Accountancy (B.B.A, M.Acy, Texas State University; Ph.D., University of Texas, San Antonio)

Cohen, Shira, Assistant Professor of Accountancy (B.A., University of Pennsylvania; M.B.A., Ph.D., Columbia University

Li, Valerie, Assistant Professor of Accountancy (B.S., Shanghai Maritime University; M.B.A., University of Massachusetts, Boston; Ph.D., University of Washington)

Machado, Pablo C., Assistant Professor of Accountancy (B.S., M.S.A., Colorado State University; Ph.D., University of Arizona)

Marino, Amanda, Assistant Professor of Accountancy (B.S., M.S.A., Bentley University; Ph.D., Drexel University)

Perols, Rebecca R., Assistant Professor of Accountancy (B.S., Metropolitan State College of Denver; M.S., San Diego State University; Ph.D., University of South Florida)

Slavov, Stefan, Assistant Professor of Accountancy (B.S., University of Kentucky; M.S.A., University of Notre Dame; Ph.D., University of Tennessee)

Wang, Lin, Assistant Professor of Accountancy (B.C., McMaster University, Canada; Ph.D., Florida Atlantic University)

Lecturers:

Jones, Nancy J., M.B.A., Accountancy

Vogt, James, MS Economic Crime Management, Accountancy

Emeritus Faculty:

Anderson, John C., Ph.D., 2001-2021, Professor of Accountancy

Barnett, Andrew H., Ph.D., 1983-2005, Professor of Accountancy

Butler, David H., Ph.D., 1981-2002, Professor of Accountancy

Capettini, Robert J., Ph.D., 1985-2007, Professor of Accountancy

Chow, Chee W., Ph.D., 1984-2005, Professor of Accountancy

Doran, Martha S., Ph.D., 1996-2011, Associate Professor of Accountancy

Garrett, Kenneth C., M.Div., 1994-2003, Lecturer in Accountancy

Grudnitski, Gary M., Ph.D., 1988-2018, Director, Undergraduate Programs, Fowler College of Business; Professor of Accountancy

Houston, Carol O., Ph.D., 1986-2004, Professor of Accountancy

Joh, Gun-Ho, Ph.D., 1988-2018, Associate Professor of Accountancy

Lightner, Kevin M., Ph.D., 1968-2004, Professor of Accountancy

Lightner, Sharon M., Ph.D., 1977-2012, Associate Professor of Accountancy

Meier, Robert A., Ph.D., 1972-1986, Professor of Accountancy

Meigs, Robert F., Ph.D., 1972-1996, Professor of Accountancy

Oestreich, Nathan A., Ph.D., 1976-78, 1985-2021, Professor of Accountancy

Samuelson, Richard A., Ph.D., 1973-2000, Professor of Accountancy

Snyder, Jr., Willard S., MBA, 1984-2011, Clinical Scholar and Lecturer in Accountancy

Toole, Howard R., Ph.D., 1972-2005, Professor of Accountancy

Venable, Carol F., Ph.D., 1987-2010, Professor of Accountancy

Whittington, O. Ray, Ph.D., 1978-1999, Professor of Accountancy

Williamson, James E., Ph.D., 1968-2002, Professor of Accountancy

Undergraduate Information

The Major

The major in accounting provides basic concepts of accounting and business knowledge to students seeking professional careers in the field. Growing with the increased complexity of the business world, accounting continues to offer a wide choice of careers and opportunities.

The Charles W. Lamden School of Accountancy offers two programs at the undergraduate level: The Business Accounting Program and the BS/MS 4+1 degree program (BMACC) for a B.S. and M.S. in Accountancy.

The Business Accounting Program offers courses to prepare students for a variety of entry-level financial or general business positions, or for graduate work in accounting, business, or law. This track leads to a B.S. in Business Administration, Accounting.

The BS/MS 4+1 degree program (BMACC) is for students who plan to pursue professional accounting careers in public accounting firms, corporations, and not-for-profit and governmental organizations.

Statement on Computers

Before enrolling in upper division courses in the Fowler College of Business, students must be competent in the operation of personal computers, including word processing and spreadsheets. Business students are strongly encouraged to have their own computers capable of running word processing, spreadsheet, presentation, e-mail, and Internet applications such as those found in packages sold by major software publishers. Availability of on-campus computing resources can be limited due to increasing demand across the university.

Retention Policy

The Fowler College of Business expects that all business students will make reasonable academic progress towards the degree. Business premajors who have earned 60 units but have less than a 2.9 may be removed from the premajors and placed in undeclared. Upper division business majors earning less than a 2.0 average in their major GPA for two consecutive semesters may be removed from business and placed in undeclared.

Transfer Credit

Lower Division: Courses clearly equivalent in scope and content to San Diego State University courses required for minors or as preparation for all business majors will be accepted from regionally accredited United States institutions and from foreign institutions recognized by San Diego State University and the Fowler College of Business.

Upper Division: It is the policy of the San Diego State University Fowler College of Business to accept upper division transfer credits where (a) the course content, requirements, and level are equivalent to San Diego State University courses and (b) where the course was taught in an AACSB International-The Association to Advance Collegiate Schools of Business accredited program. Exceptions require thorough documentation evidencing the above standards.

Impacted Program

The accounting major is impacted. Before enrolling in any upper division courses in business administration, students must advance to an upper division business major and obtain a business major code. To be admitted to an upper division business major (accounting, finance, financial services, real estate, information systems, management, or marketing), students must meet the following criteria:

  1. Complete with a grade of C (2.0) or better: ACCTG 201 , ACCTG 202 ; ECON 101 , ECON 102 ; FIN 240  (or an approved business law course); MIS 180 ; MATH 120  (or an approved calculus course or an approved three-unit finite mathematics course); RWS 290  (RWS 290  is not required for the accounting major); and either STAT 119  or ECON 201 . These courses cannot be taken for credit/no credit (Cr/ NC);
  2. Complete a minimum of 60 transferable semester units;
  3. Have a cumulative GPA of 2.9.

Students who meet all requirements except the GPA may request to be placed on the waiting list. While all spaces are usually filled by eligible students, if there is room in the program after all the fully-qualified students have been accommodated, students will be admitted from the waiting list in GPA order. Contact the Fowler Center for Student Success, 619-594-5828, for more information.

To complete the major, students must fulfill the degree requirements for the major described in the catalog in effect at the time they are accepted into the premajor at SDSU (assuming continuous enrollment).

Major Academic Plans (MAPs)

Visit http://www.sdsu.edu/mymap for the recommended courses needed to fulfill your major requirements. The MAPs website was created to help students navigate the course requirements for their majors and to identify which General Education course will also fulfill a major preparation course requirement.


Graduate Information

General Information

The objective of the Master of Science degree program in accountancy (M.S.A.) is to provide students with greater breadth and depth in accounting education than is possible in the baccalaureate degree. The program allows students to focus their accounting studies in an area of specialization within the field of accounting and to gain a greater breadth in their knowledge of business and accounting. In order to provide the opportunity for specializing one’s accounting knowledge, the M.S.A. program provides three areas of specialization: accounting information systems, financial reporting, and taxation. Each area consists of a series of selected courses which students take upon the recommendation of their adviser. Specialization within the M.S.A. degree is intended to give students the necessary academic background and research experience to advance their careers in public accounting, private accounting or government. The M.S.A. degree may also prepare students for a teaching career or admittance into a doctoral program.

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