SOAIS - BYU Registrar's Office

Academic Departments, Degrees, and Courses

School of Accountancy and Information Systems (SOAIS) Boyd C. Randall, Director 540 TNRB, (801) 422-2314 Marshall B. Romney, Associate Director 512 TNRB, (801) 422-5704 Monte R. Swain, Associate Director 560 TNRB, (801) 422-3174 Marriott School of Management Advisement Center 460 TNRB, (801) 422-4285

Admission to Degree Program The degree programs in the school carry special enrollment limitations. Please see the Marriott School of Management Advisement Center for specific details.

Graduation Requirements To receive a bachelor’s degree a student must fill three groups of requirements: (1) general education requirements; (2) university requirements; and (3) major requirements.

General Education Requirements

Hours needed to graduate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120.0 Cumulative GPA must be at least 2.0. Note: See the Graduation section of this catalog for more information.

Major Requirements Complete the major requirements listed under one of the following undergraduate degree programs.

Undergraduate Programs and Degrees BS BS

Accounting Information Systems

For help or information on the undergraduate programs, please see the Marriott School of Management Advisement Center. For information on management degrees, see Management section of this catalog.

Graduate Programs and Degrees MAcc MAcc MISM

Professional Accountancy Tax Information Systems Management

For more information see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu and the BYU 2003–2004 Graduate Catalog.

Students should contact their college advisement center for information about general education courses that will also fill major requirements.

General Information

Languages of Learning

Program Acceptance Requirements

Precollege Math (zero to one course) . . . . . . . . . . . . . . 0–3.0 hours (or Math ACT score of at least 22) First-Year Writing (one course). . . . . . . . . . . . . . . . . . . . . . . . . . . 3.0 Advanced Writing (one course) . . . . . . . . . . . . . . . . . . . . . . . . . . 3.0 Advanced Languages/Math/Music (one to four courses) 3–20.0 Liberal Arts Core Biological Science (one to two courses). . . . . . . . . . . . . . . . . . 3–6.0 Physical Science (one to two courses) . . . . . . . . . . . . . . . . . . . 3–7.0 American Heritage (one to two courses) . . . . . . . . . . . . . . . . 3–6.0 Wellness (one to three courses) . . . . . . . . . . . . . . . . . . . . . . . 1.5–2.0 Civilization (two courses) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.0 Arts and Sciences Electives Arts and Letters (one course) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.0 Natural Sciences (one course). . . . . . . . . . . . . . . . . . . . . . . . . . 3–4.0 Social and Behavioral Sciences (one course). . . . . . . . . . . . . . . . 3.0 Note 1: For a complete list of courses that will fill each GE category, see the General Education section of the current class schedule. Note 2: Additional information about general education requirements can be found in the General Education section of the current class schedule or this catalog.

Minimum University Requirements Religion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14.0 Residency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30.0

Acceptance into the SOAIS is limited to fall semester only, with one application deadline: last working day of June. Application must be submitted online at the Marriott School Web site, and further information is available on the Web site or at the Marriott School of Management Advisement Center. Acceptance is competitive, with a maximum of 260 students accepted each year into the accounting program and 150 each year into the information systems program. Not all students who meet minimum application requirements are guaranteed entry.

Accounting The Discipline Accounting has been called the language of business. A good understanding of accounting principles and practices can serve as the basis for a career in any business field. Accountants provide critical input and guidance in profit-seeking organizations, service and charitable organizations, educational institutions, government, public accounting firms, and, indeed, in any organization that exists today.

Career Opportunities Accounting graduates work in public accounting firms, consulting, private industry, government agencies, and retailing.

BYU 2003–2004 Undergraduate Catalog 85

School of Accountancy and Information Systems (SOAIS)

Application Requirements 1. Have concurrent or prior acceptance to the Marriott School of Management. 2. Earn B grades (minimum) in Acc 200 and 210; or 201 and 202; and have a 3.0 minimum average GPA in the following four classes: Econ 110, Stat 221, MCom 320, ISys 201. Note 1: If a student must leave the program for a mission, internship, or other reason, a leave of absence request form is required. A prompt return to the program is required. Students who have interrupted their SOAIS education for more than two years or without prior approval will be required to meet the requirements of the program in effect at reacceptance. Note 2: Upper-division accounting class credits earned prior to five years before graduation may not be used to meet specific graduation requirements for the BS degree. This policy does not affect the recognition of those hours earned to satisfy total university credit. BS Accounting, Concurrent with MAcc

7. Complete the following Management Core 2 courses: Acc 241. MCom 321. PMgt 385 (or 582). BusM 320, 321. 8. Complete the following accounting major courses: Acc 401, 402, 403, 404, 405, 406. 9. Complete the following Integrated Management Core courses: OrgB 321. BusM 322, 341, 361, 401. RelC 492 (2 hours required). Note: If completing the MAcc, these courses will be replaced by the MSM Core. 10. Complete the following after Acc 401, 402, 403, 404, 405, 406: BusM 499. ManEc 453. *Hours include courses that may fulfill GE or university requirements.

The first year of the SOAIS program must be completed with a Accounting (Acc) minimum 3.0 GPA to be eligible to apply for continuation into the Master of Accountancy Program. The undergraduate fourth year Undergraduate Courses (Integrated Management Core plus BusM 385, 499, and MCom 321, PMgt 385) is replaced by the Marriott School of Management graduate Note: Students enrolled in nonbusiness programs requiring or core plus MBA 581, PMgt 582, and MCom 642. Students planning recommending Acc 201 or 202 should enroll in 200. to pursue a master of accountancy degree should not take the 200. Principles of Accounting. (3:3:0) Independent Study also. above-noted classes. Financial and managerial accounting principles. Basic accounting statements, processes, and management applications. Open to all students. BS Accounting (75 hours*) This is a limited-enrollment program requiring departmental acceptance. Please see the college advisement center for information regarding requirements for application to this major. Major Requirements 1. No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond the Pre-Accounting Core. 2. Students are encouraged to enroll in courses outside the Marriott School of Management. Only 56 upper-division Marriott School hours count toward graduation. 3. Pass a computer proficiency requirement for spreadsheet and presentation software skills. Students may demonstrate spreadsheet and presentation skills either by earning a Pass grade in ISys 100 and MCom 100, a Pass grade on corresponding challenge exams, or a passing grade in equivalent transfer courses, or by presenting Microsoft Office User Specialist (MOUS) certificates validating core-level competency in MS Excel and PowerPoint. 4. Complete the following Pre-Management Core courses: Math 112 or 119 or equivalent. Econ 110. Stat 221. Acc 200. Note: The Pre-Management Core must be completed with at least a 3.0 GPA (no grade lower than a C–), with no more than one repeat for each class, for Marriott School of Management application. Econ 110, Stat 221, MCom 320, and ISys 201 must have a 3.0 minimum average for SOAIS application. 5. Complete the following Pre-Accounting Core courses: Acc 210. ISys 201. MCom 320. 6. Be accepted into the program.

86 BYU 2003–2004 Undergraduate Catalog

201. Principles of Financial Accounting. (3:3:1) Independent Study only. First course in concepts and methods underlying financial statements. 202. Principles of Managerial Accounting. (3:3:1) For transfer students only. Prerequisite: Acc 201. Second course in the elementary series covering managerial problems and control of business operations. 210. Principles of Accounting 2. (3:3:0) For Marriott School of Management students only. Prerequisite: Acc 200. Additional issues in financial and managerial accounting. Review of issues related to balance sheet accounts, performance evaluation and capital budgeting. 241. Business Law in the Environment. (3:3:0) F, W, Sp, Su Prerequisite: Marriott School of Management major status. Introduction to legal principles and institutions affecting business. Note: SOAIS 300-level classes are available to Marriott School of Management and certain other selected majors. 320. Introductory Income Tax. (3:3:0) For nonaccounting majors. Prerequisite: Acc 200. Measurement and concepts of taxable income. 343. Business Law. (3:3:0) Prerequisite: Acc 241 or equivalent. The law relating to negotiable instruments, secured transactions, real property, wills and trusts, and bankruptcy. Note: All 400-level classes (except 440) are limited to accounting SOAIS majors. 401. Business and Accounting Information Systems. (4:4:0) Prerequisite: admission to SOAIS and Marriott School. Inputs, processing, outputs, and files of several transactionprocessing subsystems. Foundation for understanding internal control. Variety of tools used to design, create, or document accounting information systems (AIS) to achieve organizational objectives.

School of Accountancy and Information Systems (SOAIS) 402. Cost and Managerial Accounting. (4:4:0) Prerequisite: admission to SOAIS and Marriott School. Cost and managerial accounting topics, including production processes, product costing, cost behavior analysis with regression, differential costing, capital budgeting, throughput accounting, performance measurement, and budgeting. 403. Intermediate Financial Accounting 1. (4:4:0) Prerequisite: admission to SOAIS and Marriott School. Financial reporting issues for balance sheet, income statement, and cash-flow statement. Revenue recognition; accounting for long-term assets, investment securities, and derivative instruments; consolidation. 404. Financial Accounting 2. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403. Accounting for receivables and inventory. Major reporting issues associated with liabilities and stockholders’ equity. Introduction to computing basic and diluted earnings per share. 405. Fundamentals of Taxation. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403. Tax principles applicable to business entities and individuals; tax compliance issues; tax planning as part of overall strategic planning process for businesses and individuals.

Career Opportunities Information systems graduates work in large and small organizations of all types, helping maintain existing technology infrastructure and specifying technology solutions to business needs. Often they serve as the bridge between an organization’s technical personnel and its business side. Challenging career opportunities are found in consulting firms, large corporations, government agencies, and smaller entrepreneurial concerns.

Application Requirements 1. Have concurrent or prior acceptance to the Marriott School of Management. 2. Earn a B grade (minimum) in ISys 201 and 202 and have a 3.0 minimum average GPA in Econ 110, Stat 221, Math 119, and Acc 200. Note 1: If a student must leave the program for a mission, internship, or other reason, a leave of absence request form is required. A prompt return to the program is required. Students who have interrupted their SOAIS education for more than two years or without prior approval will be required to meet the requirements of the program in effect at reacceptance.

406. Financial Statement Auditing. (4:4:0) Prerequisite: admission to SOAIS and Marriott School; Acc 401, 402, 403. Introduction to framework providing financial statement assurance; integrating accounting and business knowledge with concepts from other disciplines such as statistics and law; framework applied to major business cycles, providing specific knowledge in financial statement auditing.

Note 2: Upper-division information systems class credits earned prior to five years before graduation may not be used to meet specific graduation requirements for the BS degree. This policy does not affect the recognition of those hours earned to satisfy total university credit.

440. Corporate Financial Reporting. (3:3:0) Prerequisite: Acc 200, 210, BusM 301. Accounting principles of corporate financial reporting. Judgments managers make preparing financial statement information. How complexities, alternatives, and impacts affect completed financial statements.

The first year of the SOAIS program must be completed with a minimum 3.0 GPA to be eligible to apply for continuation into the Master of Information Systems Program. The undergraduate fourth year (Integrated Management Core plus ISys 490 and 499) is replaced by the Marriott School of Management graduate core plus MBA 581 and Acc 657. Students planning to pursue a master of information systems degree should not take the above-noted courses. Students planning to pursue the MISM degree should take PMgt 582 in place of PMgt 385.

453. Money, the Financial System, and the Economy. (3:3:0) Prerequisite: Acc 401, 402, 403, 404, 405, 406. Applications of industry analysis and microeconomic principles in the macroeconomic environment that influences individuals and financial intermediaries that transact in money and credit markets.

Graduate Courses For 500- and 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu and the BYU 2003–2004 Graduate Catalog.

Information Systems The Discipline Information systems involves two broad areas: (1) an organization’s information systems function—acquisition, deployment, and management of information technology resources and services; and (2) system development— development and evolution of technology infrastructures and systems for use in organization processes. Information systems professionals provide services ranging from the managerial to the highly technical. Information systems and technology skills are critical to the success of virtually all modern organizations, including small business, corporations, government, and educational institutions.

BS Information Systems, Concurrent with MISM

BS Information Systems (75 hours*) This is a limited-enrollment program requiring departmental acceptance. Please see the college advisement center for information regarding requirements for application to this major. Major Requirements 1. No more than 12 semester hours of upper-division transfer credit will be accepted toward the major and only 6 hours beyond the Pre-Systems Core. 2. Students are encouraged to enroll in courses outside the Marriott School of Management. Only 50 upper-division Marriott School hours count toward graduation. 3. Pass a computer proficiency requirement for spreadsheet and presentation software skills. Students may demonstrate spreadsheet and presentation skills either by earning a Pass grade in ISys 100 and MCom 100, a Pass grade on corresponding challenge exams, or a passing grade in equivalent transfer courses, or by presenting Microsoft Office User Specialist (MOUS) certificates validating core-level competency in MS Excel and PowerPoint. 4. Complete the following Pre-Management Core courses: Math 112 or 119 or equivalent. Econ 110. Stat 221. Acc 200.


School of Accountancy and Information Systems (SOAIS) Note: The Pre-Management Core must be completed with at least a 3.0 GPA (no grade lower than a C–), with no more than one repeat for each class, for Marriott School of Management application. Econ 110, Stat 221, Math 119, Acc 200, and ISys 201 and 202 must have a 3.0 minimum average for SOAIS application. 5. Complete the following Pre–Information Systems Core courses: ISys 201, 202. 6. Be accepted into the Information Systems Program. 7. Complete the following Management Core 1 and 2 courses: Acc 210, 241. BusM 320, 321, 384. MCom 320, 321. PMgt 385 (PMgt 582 if planning on MISM). And complete one course from the following: ManEc 300, 301, 358, 376, 453. 8. Complete the following Integrated Management Core courses: BusM 301, 322, 341, 361. OrgB 321. RelC 492 (2 hours required). Note: If completing the MISM, these courses will be replaced by the MSM core. 9. Complete the following Information Systems Core 1 courses (taught fall only): ISys 401, 402, 403. 10. Complete the following Information Systems Core 2 courses (taught winter only): ISys 411, 412, 413. 11. Complete the following capstone courses: ISys 490, 499. *Hours include courses that may fulfill GE or university requirements.

Information Systems (ISys) Undergraduate Courses 100. Computer Spreadsheets Skills. (0.5:0:1) Basic computer skills, focusing on spreadsheet and database programs. No technical background necessary. Fee. 199R. Academic Internship: Information Systems. (1–3:Arr.:Arr. ea.) Prerequisite: selection of information systems emphasis in Marriott School of Management. Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment. P/F grade. 201. Introduction to Management Information Systems. (3:3:1) Prerequisite: ISys 100, MCom 100, and declared business major. Using technology to solve business problems. Hands-on use of spreadsheet, database, and Internet software in a business context. 202. Introduction to Computer Programming. (3:3:0) Prerequisite: ISys 201 or concurrent enrollment (with instructor’s consent); information systems major status. Object-oriented program design and development. Principles of algorithm formulation and implementation. 401. Systems Analysis. (3:3:0) Prerequisite: admission to information systems major; concurrent enrollment in same section of ISys 402 and 403. Early phases of systems development life cycle, including project management, planning, investigation, requirements definition, systems specifications, alternative selection. Tools and techniques of object-oriented analysis.


402. Database Systems. (3:3:0) Prerequisite: admission to information systems major; concurrent enrollment in same section of ISys 401 and 403. Concepts and techniques of database system development, focusing on object-oriented modeling and its implementation methods. 403. Principles of Business Programming. (3:3:0) Prerequisite: admission to information systems major; concurrent enrollment in same section of ISys 401 and 402. Programming business systems. Algorithms, data structures, programming patterns, and interfaces. 411. Systems Design and Implementation. (3:3:0) Prerequisite: ISys 401, 402, 403; concurrent enrollment in same section of ISys 412 and 413. Later phases of systems development life cycle. System architecture, user interfaces, system interfaces, and application design. Testing and integration. Object-oriented development. 412. Data Communications. (3:3:0) Prerequisite: ISys 401, 402, 403; concurrent enrollment in same section of ISys 411 and 413. Principles of data communications, local- and wide-area networks, hardware, software, media, standards, management, and business applications. 413. Enterprise Application Development. (3:3:0) Prerequisite: ISys 401, 402, 403; concurrent enrollment in same section of ISys 411 and 412. Client- and server-side programming. Internet and Web-based applications. Enterprise systems and architectures. 440. Principles of Business Programming. (3:3:0) Prerequisite: ISys 201. Business-oriented introduction to computer programming. Principles of structured programming and design. 443. Information Systems Analysis. (3:3:0) Prerequisite: SOAIS Core or ISys 201. Examination of Systems Development Life Cycle (SDLC) emphasizing tools and methods of analysis and general design phases, including investigation, study, definition and systems specification/selection. 490. Information Systems and Management Consulting. (2:2:0) Prerequisite: ISys 411, 412, 413; concurrent enrollment in ISys 499. Applying concepts, principles, and methods of management consulting in the context of mentored information systems–related project work. 499. Strategic Management of Information Systems. (3:3:0) Prerequisite: ISys 411, 412, 413; concurrent enrollment in ISys 490. Achieving strategic information systems alignment to create sustainable competitive advantage. Concepts and methods critical for information systems management, such as outsourcing, security, controls, and organizational transformation.

500-Level Graduate Courses (available to advanced undergraduates) 510. Business Processes and Controls. (3:3:0 W Prerequisite: admission to a Marriott School graduate program; Acc 210 or equivalent; ISys 201 or equivalent. Introduction to business processes; information flows; corporate governance; IT governance. 511. Decision-Making Contexts. (3:3:0) W Prerequisite: ISys 510 or concurrent enrollment. Case studies of information gathering, aggregation, and use. Recognizing information requirements of decision makers. 520. Business Programming. (3:3:0) Prerequisite: admission to an MISM graduate program. Accelerated business-operated introduction to computer programming for graduate students. Principles of structured programming and component-based visual programming.

School of Accountancy and Information Systems (SOAIS) 530. Internet Programming 1. (3:3:0) Prerequisite: Web browsing skills; basic understanding of files and operating systems. Internet architecture, Web browsing, graphic types, Web servers, graphical interfaces, style sheets, programming scripts, and site promotion. 540. Advanced Business Programming. (3:3:0) Prerequisite: ISys 440 or equivalent programming experience. Business-oriented introduction to object-oriented (OO) programming. Classes, inheritance, polymorphism, report generation, and file processing using current OO languages. 546. Network Database Computing. (3:3:0) Prerequisite: ISys 440, 445; or equivalents. Client and server-side programming on local area network. Internet platforms using advanced languages. 548. Data Communications. (3:3:0) W Prerequisite: MSM core; ISys 201 or equivalent. Principles of data communications, local- and wide-area networks, hardware, software, media, standards, management, and business applications. 550. Database Programming. (3:3:0) W Prerequisite: ISys 443 or equivalent. Workshop on the SQL relational database language and its programming extensions. 560. Security and Control of Information Systems. (3:3:0) F Prerequisite: ISys 440 and 548 or equivalents; or ISys 403 and 412 or equivalents. Security and control for e-business, emphasizing methods of ensuring confidentiality, authentication, message integrity, nonrepudiation, access control, digital signatures, and electronic payment mechanisms. 580. Information Systems Tools and Applications. (3:3:0) Prerequisite: ISys 201 or equivalent. Applying information systems tools to business situations. Tools covered are updated with changes in the industry. 590R. Seminar in Information Systems. (1–3:Arr.:Arr. ea.) Special topics by announcement. 599R. Academic Internship: Information Systems. (1–3:Arr.:Arr. ea.) Approved on-the-job experience. Applying classroom theory and technology to actual problems; exploring career opportunities; learning role of information systems in business environment.

Graduate Courses For 600-level courses, see the current Marriott School of Management School of Accountancy and Information Systems Web site at http://marriottschool.byu.edu and the BYU 2003–2004 Graduate Catalog.

School of Accountancy and Information Systems Faculty Professors Albrecht, W. Steve (1977) BS, Brigham Young U., 1971; MBA, PhD, U. of Wisconsin, 1973, 1975. Cherrington, J. Owen (1978) BS, Brigham Young U., 1968; MBA, PhD, U. of Minnesota, Minneapolis, 1971, 1972. Gardner, Robert L. (1978) BA, Brigham Young U., 1969; MBA, BS, U. of Utah, 1975, 1976; PhD, U. of Texas, Austin, 1979. Hansen, James V. (1982) BS, MS, Brigham Young U., 1963, 1966; PhD, U. of Washington, 1973. McKell, Lynn J. (1974) BS, Brigham Young U., 1968; MSEE, MS, MS, PhD, Purdue U., 1970, 1972, 1973, 1973. Radebaugh, Lee H. (1980) BS, Brigham Young U., 1968; MBA, DBA, Indiana U., Bloomington, 1973. Randall, Boyd C. (1974) BS, JD, MBA, U. of Utah, 1965, 1967, 1968; PhD, U. of Minnesota, 1972.

Romney, Marshall B. (1977) BS, MAcc, Brigham Young U., 1971, 1972; PhD, U. of Texas, Austin, 1977. Skousen, K. Fred (1970) BS, Brigham Young U., 1965; MAS., PhD, U. of Illinois, 1966, 1968; CPA, 1968. Stewart, Dave Nelson (1980) BA, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Florida, 1980. Stice, Earl K. (1998) BS, MAcc, Brigham Young U., 1981, 1982; MS, PhD, Cornell U., 1986, 1988. Stice, James D. (1988) BS, MAcc, Brigham Young U., 1984, 1984; PhD, U. of Washington, 1988. Stocks, Kevin D. (1983) BS, MAcc, Brigham Young U., 1978, 1978; PhD, Oklahoma State U., 1981; CPA, 1980. Associate Professors Cottrell, David M. (1992) BS, MAcc, MHA, Brigham Young U., 1984, 1984, 1985; PhD, Ohio State U., 1992. Dalebout, Richard S. (1975) BA, Brigham Young U., 1968; JD, U. of Utah, 1971. Glover, Steven M. (1994) BA, PhD, U. of Washington, 1987, 1994. Hansen, Gary W. (1983) BS, MS, Brigham Young U., 1967, 1968; PhD, Indiana U., 1974. Liddle, Stephen W. (1995) BS, PhD, Brigham Young U., 1989, 1995. Meservy, Rayman D. (1989) BS, MAcc, Brigham Young U., 1977, 1977; PhD, U. of Minnesota, 1985. Prawitt, Douglas F. (1993) BS, MAcc, Brigham Young U., 1988, 1988; PhD, U. of Arizona, 1993. Spilker, Brian C. (1993) BS, MAcc, Brigham Young U., 1987, 1987; PhD, U. of Texas, Austin, 1993. Swain, Monte R. (1991) BS, MAcc, Brigham Young U., 1987, 1987; PhD, Michigan State U., 1991. Worsham, Ronald G. (1994) BS, MAcc, Brigham Young U., 1985, 1985; PhD, U. of Florida, 1994. Zimbelman, Mark F. (1999) BS, Brigham Young U., 1984; PhD, U. of Arizona, 1996. Assistant Professors Albrecht, Conan (2000) BS, MAcc, Brigham Young U., 1997, 1997; PhD, U. of Arizona, 2000. Anderson, Bonnie B. (2001) BS, MAcc, Brigham Young U., 1995, 1995; PhD, Carnegie-Mellon U., 2001. Barrick, John A. (2001) BS, MAcc Brigham Young U., 1991, 1991; PhD, U. of Nebraska, Lincoln, 1998. Black, Ervin L. (2000) BA, MBA, Brigham Young U., 1981, 1984; PhD, U. of Washington, 1995. Burton, F. Greg (2001) BA, MAcc, Utah State U., 1984, 1987; PhD, U. of South Carolina, 1994. Christensen, Ted E. (2000) BS, San Jose State U., 1989; MS, Brigham Young U., 1991; PhD, U. of Georgia, 1995. Dean, Douglas (1999) BS, U. of Utah, 1987; MAcc, Brigham Young U., 1989; PhD, U. of Arizona, 1995. Heninger, William G. (2001) BS, MAcc, Brigham Young U., 1989, 1989; PhD, U. of Georgia, 1997. Jackson, Robert B. (1988) BS, MS, MBA, Brigham Young U., 1968, 1970, 1972. Johnson, Peter M. (2002) BS, MS, Southern Utah U., 1991, 1992. Leikam, Shannon L. (2001) BS, Western Oregon State Coll., 1989; MBA, Oregon State U., 1995; PhD, Oklahoma State U., 2000. Lowry, Paul B. (2002) BS, MBA, Brigham Young U., 1991, 1997; PhD, U. of Arizona, 2002. Paik, Gyung H. (2000) BA, Seoul National U., Korea, 1986; MA, Brigham Young U., 1988; MBA, U. of Utah, 1995; PhD, U. of Illinois, 2000. Peterson, Fredric G. (1973) BA, MA, PhD, U. of Utah, 1964, 1966, 1973. Summers, Scott (1999) BS, MAcc, Brigham Young U., 1990; PhD, Texas A&M U., 1995. Wilks, Jeff (2000) BS, Brigham Young U., 1995; MS, PhD, Cornell U., 1999, 2000. Teaching Professors Livingstone, Donald H. (1995) BS, Brigham Young U., 1966; CPA, 1970. Nemrow, Norman R. (1993) BS, MAcc, Brigham Young U., 1978, 1979; CPA, 1981.


Associate Teaching Professor Richards, John E. (2002) BA, Brigham Young U., 1995. Assistant Teaching Professor Lindstrom, Craig J. (2002) BS, MS, Utah State U., 2001. Emeriti Boyer, Glen L. (1967) BS, Utah State U., 1963; MS, PhD, U. of North Dakota, 1966, 1972. Cameron, James B. (1969) BS, U. of Utah, 1956; MBA, U. of California, Los Angeles, 1958; CPA, 1960; PhD, Montana State U., 1967. Carlson, Gary (1986) BS, MS, PhD, U. of California, Los Angeles, 1956, 1958, 1962. De Lassen, Jan (1981) BS, Texas A&M U., 1959. Garrison, Ray H. (1966) BS, MS, Brigham Young U., 1960, 1961; CPA, 1962; DBA, Indiana U., Bloomington, 1966. Hardy, John W. (1969) BS, Brigham Young U., 1964; MBA, Indiana U., 1966; PhD, U. of Texas, Austin, 1972; CPA. Hubbard, Ernest Dee (1959) BS, Utah State U., 1952; MBA, U. of Utah, 1959; PhD, U. of Washington, 1967. McAllister, LeRay L. (1963) BA, Brigham Young U., 1957; MS, DBA, Arizona State U., 1960, 1971; CPA, 1962. Palmer, Glen O. (1964) BS, MAcc, Brigham Young U., 1961, 1963; CPA, 1963. Skousen, Karl M. (1958) BS, MS, Brigham Young U., 1944, 1957; CPA, 1957; PhD, Michigan State U., 1962. Smith, Harold T. (1963) BA, MA, Colorado State Coll., 1958, 1959; EdD, Brigham Young U., 1967. Smith, Jay M. (1971) BS, MS, Brigham Young U., 1953, 1960; PhD, Stanford U., 1965; CPA, 1958. Smith, Robert J. (1949) BS, Brigham Young U., 1948; MBA, Northwestern U., 1949; CPA, Illinois, 1949; CPA, Utah, 1950; DBA, Indiana U., 1957. Sonderegger, Emory O. (1960) BS, MS, Brigham Young U., 1956, 1957; CPA, 1963. Streuling, G. Fred (1976) BA, MAcc, Brigham Young U., 1963, 1964; PhD, U. of Iowa, 1971; CPA, Utah, 1965; CPA, California, 1966. Taylor, Dale H. (1963) BA, MA, Brigham Young U., 1951, 1953; CPA, 1955; PhD, Northwestern U., 1963. White, J. Morgan (1967) BS, Brigham Young U., 1951; CPA, 1953; MS, Brigham Young U., 1958. Woodfield, Leon W. (1960) BS, MBA, U. of Utah, 1956, 1957; CPA, CPA, 1959, 1960; DBA, Michigan State U., 1965.
