College of Business Administration

Main Office
Business Administration Building, 123
P.O. Box 311160
Denton, TX 76203-1160
(940) 565-2110

Web site:

Henry Hays, Dean

Marcia Staff, Associate Dean
Mary Thibodeaux, Associate Dean
Richard E. White, Associate Dean

The College of Business Administration offers graduate programs leading to the following degrees:

The college is accredited by the AACSB - The International Association for Management Education at both the undergraduate and graduate levels.

The Department of Accounting holds professional accreditation by the AACSB and The International Association for Management Education at both the undergraduate and graduate levels.

Responding to a great demand by people employed in the Dallas-Fort Worth-Denton area, the College of Business Administration inaugurated an evening schedule of graduate classes in 1960. Since that time, individuals employed on a full-time basis have been able to earn Master of Business Administration degrees by scheduling classes entirely in the evenings.

For further information about evening classes, contact the Academic Advising Office of the College of Business Administration or the dean of the Toulouse School of Graduate Studies.

Admission Requirements

Admission Deadlines

Before being admitted to either a master's or a doctoral program in the College of Business Administration, the applicant must meet the requirements for admission to the School of Graduate Studies.

All students seeking on-time registration must submit application materials according to the dates specified in the Admission section of this catalog. Students submitting applications after these dates, if accepted, will have to register during the late registration period and pay a late registration fee.

Criteria for Admission to Master's Degree Programs

In the determination of an applicant's eligibility for admission to the School of Graduate Studies for the MBA/MS degree, the following measures are of critical importance:

1. Overall undergraduate grade point average (GPA) and GPA on approximately the last 60 semester hours. (The academic record must meet minimum requirements of the Toulouse School of Graduate Studies.)

2. A satisfactory score on the Graduate Management Admission Test (GMAT). Scores more than 10 years old (seven years for the Master of Science with a major in accounting) at the time of application for admission will not be considered.

All departments except Business Computer Information Systems (BCIS) require a minimum of the 25th percentile on the verbal portion of the GMAT. The BCIS department requires a minimum of the 40th percentile on both verbal and quantitative portions of the GMAT.

3. Applicants whose native language is not English must either present a score of at least 550 on the Test of English as a Foreign Language or be a graduate of a college or university in the United States.

Procedure for Applying

Students may enter the master's degree programs at the beginning of any semester or summer term. Applicants should complete the requirements listed below and meet the deadlines set forth in "Admission Deadlines" above.

1. Obtain admission to the university and the School of Graduate Studies by filing the following items with the School of Graduate Studies:

a. complete official transcripts of college and university credits;

b. application for admission to the Toulouse School of Graduate Studies; and

c. application forms, instructions and other necessary materials that may be obtained from the dean of the Toulouse School of Graduate Studies.

2. File the results of the Graduate Management Admission Test with the dean of the Toulouse School of Graduate Studies. Information about the GMAT may be obtained from the dean of the Toulouse School of Graduate Studies or the College of Business Administration Academic Advising Office. Undergraduate students who intend to enter a master's degree program in the College of Business Administration should take the GMAT in the final semester of the senior year. Students who hold an undergraduate degree and intend to enter a master's degree program in the College of Business Administration must file a GMAT score in sufficient time for the graduate admission application to be considered prior to the semester of intended first enrollment.

Students admitted under the graduate non-degree (GNDE) classification may take up to twelve hours of 5000-level business courses prior to admission in the MBA program or other graduate programs. The twelve hours chosen may consist of the leveling courses or the 36 hours required of the MBA/MS degree. No additional 5000-level business courses may be taken prior to admission to a graduate degree program. See Graduate Degree Program Adviser for further information. Minimum GPA requirements must be met as listed above.

Comprehensive Examination

Candidates in all business administration master's degree programs are required to complete BUSI 5190, Administrative Strategy, with a minimum grade of C for the course and a minimum grade of B for the comprehensive experience. This course must be taken during the student's last semester in order to meet the comprehensive examination requirement of the College of Business Administration and the Toulouse School of Graduate Studies.

The Academic Advising Office of the College of Business Administration can furnish information concerning the comprehensive examination.

Minimum Academic Standards for Master's Students

The master's programs in the College of Business Administration require that a student maintain a minimum grade point average of 3.0 (B) or better. The master's program committee of the College of Business Administration will recommend withdrawal of a student from the master's program if the student receives two course grades below C (for purposes of this rule, the first grade received in a course is used).

Master's students may not graduate with more than two Cs in their program requirements, although a course may be repeated to raise a grade of C or less.

Master's students whose academic performance falls below a cumulative 3.0 GPA on all graduate work attempted will be notified by the College of Business Administration Academic Advising Office that they have been placed on academic probation. Probationary students will be blocked for registration purposes and must obtain an advising clearance form from their departmental adviser to remove this block. Students who register for courses other than those permitted by advisement will be administratively withdrawn from the courses.

The probation status is removed when the student's cumulative GPA on all graduate work attempted has been raised to 3.0 or better.

Students will remain on probation and be allowed to re-enroll for a subsequent semester as long as they achieve a minimum 3.0 GPA on all graduate work attempted during the semester even if their overall graduate GPA remains under 3.0.

Students on probation who fail to make a 3.0 GPA in graduate work attempted during a semester (fall, spring or summer) will be notified by the College of Business Administration Academic Advising Office that they have been placed on academic suspension for one long semester (fall or spring) during which the student may not enroll at UNT.

Probationary students who have previously been placed on suspension will be notified by the College of Business Administration Academic Advising Office that they have been terminated from the program should they fail to make a 3.0 GPA on all graduate work attempted during an academic semester (fall, spring or summer). A suspended student may reapply to a College of Business Administration master's program after a period of three years from the date of suspension.

Course work taken at another university by a student on suspension cannot be applied toward the degree program.

Degree Programs
Master of Business Administration


The complexities of the economic, social and scientific world of today are increasing the demand of the business community for students with advanced business degrees. The overall objective of the graduate program leading to the Master of Business Administration degree is to prepare its graduates to serve effectively in the business world or in the business aspects of government or other agencies. The specific objectives are as follows:

1. to provide the candidate with the theory, principles and knowledge required for effective management of modern business;

2. to develop an appreciation for the role and responsibilities of business leaders in the social and economic order; and

3. to foster the techniques of basing decision and action on careful analysis of pertinent data.

Background Requirements

A bachelor's degree from an accredited institution and admission to the Toulouse School of Graduate Studies of the university are needed for graduate standing. The Master of Business Administration degree requires, as a minimum background, the equivalent of the Common Body of Knowledge in Business Administration. Students may have acquired this background in their undergraduate programs by the completion of courses equivalent in content to UNT's business foundation requirements for the bachelor's degree in business administration.

Graduate students should remove any deficiencies by completing special courses at the 5000 level designed for this purpose. Contact the College of Business Administration Graduate Programs Office for any current changes in these courses. These graduate courses in the College of Business Administration, plus the background course in economics follow.

In addition to the core topics shown above, the nature of the MBA program requires that the student possess a strong background in mathematics, including algebra, basic calculus, and statistics. The student must also possess proficiency in computer skills, including word processing, spreadsheet and database software. Finally, the program requires students to possess communication skills that allow one to identify relevant information and, in turn, to provide that information to others in written or verbal format. It is the student's responsibility to acquire these competencies prior to taking courses in the program of study. These competencies will be assumed. However, the professional field advisers will recommend courses for students not possessing the competencies.

Additional advanced undergraduate courses in the proposed major field may be required as prerequisite work of students who have a different specialization at the undergraduate level or who hold a bachelor's degree in some area other than business administration.

Background requirements must be removed prior to enrollment in courses that count as part of the 36 semester hours required for a master's degree, unless the consent of the major field adviser is first obtained.

Program Requirements

Students are required to complete the following core courses.

The remaining 18 hours of graduate course work may be used to pursue specialized interests in the following areas of concentration.

Program Approval

Each graduate student must receive counseling prior to registration each semester.

During the first semester of a master's program, the student must submit a degree plan, through the professional field adviser. The degree plan must be approved by the associate dean of the Academic Advising Office of the College of Business Administration and by the Toulouse School of Graduate Studies. A maximum of 6 hours of transfer work may be applied toward the 36-hour portion of the program. The final decision on applicability of transfer work rests with the professional field adviser.

To enroll in graduate courses, the student must be counseled by a professional field adviser. Any degree plan change must have prior consent. Specific information about degree plan changes may be obtained from the professional field adviser or the College of Business Administration Academic Advising Office.

Admission to candidacy is granted by the dean of the Toulouse School of Graduate Studies only after the degree plan has been approved.

Professional Fields for the MBA Degree

The terms professional field (MBA degree programs) and major (MS degree programs) are used to designate the primary area of study.

For specific course and professional field/major requirements, see the respective departmental sections that follow.

Master of Science with a Major in Accounting

The Master of Science with a major in accounting is designed to provide an appropriate base of knowledge for entry into the accounting profession. Students earning this degree will have completed an educational program consistent with recommendations from professional accountants and accounting educators, and will be prepared for entry into careers as professional accountants either as public or management accountants or as internal auditors within the public or private sector.

The program is open to any qualified student who has an interest in professional accounting, regardless of the student's previous program of study. Every student completing the program will have fulfilled the professional program requirements outlined below.

Prospective students may contact the Professional Programs Office of the Department of Accounting for an estimate of the program requirements and the length of time required to complete the program.

Admission Requirements

Students may apply for admission to the MS program in either of two ways. Students pursuing the five-year, 154-semester-hour program are admitted to the graduate portion of the program upon satisfactory completion of 103 hours of the 118-hour undergraduate portion of the professional program. Students who previously have earned a baccalaureate (or higher) degree from an accredited institution in any discipline may apply for admission directly to the graduate portion of the program.

Students who meet the following requirements may be admitted to the MS with a major in accounting program:

1. admission to UNT and to the School of Graduate Studies;

2. completion of the Graduate Management Admission Test (GMAT) with a satisfactory score. The GMAT score must not be more than seven years old and the student must have a score of 25 percent or more on the verbal portion of the GMAT. International students must have a TOEFL score of 550 or more, or a previous degree from an American university; and

3. admission by the Department of Accounting.

Admission to the graduate program in accounting is attained by meeting one of the following admission standards: overall GPA x GMAT = 1475 points or better; or last 60 hours GPA x GMAT = 1525 points or better. Students in the integrated professional program (BS/MS) must meet the following progression standard in addition to meeting one of the admission standards listed above: undergraduate overall GPA of 2.8; or last 60 hour GPA of 3.0 and undergraduate advanced accounting GPA of 3.0.

The final decision regarding admission to the MS with a major in accounting program rests with the Department of Accounting.

Degree Requirements

The student earning the MS with a major in accounting must meet the following requirements:

1. completion of leveling courses in accounting and business as necessary;

2. completion of at least 36 semester hours of graduate work beyond leveling courses assigned by the department;

3. a GPA of at least a 3.0 on all graduate work taken at UNT;

4. a GPA of at least a 3.0 on all accounting courses taken at UNT after admission to graduate school;

5. a GPA of at least a 3.0 on all courses taken for graduate credit;

6. at least 15 hours in 5000-level accounting courses at UNT; and

7. minimum academic standards for master's students.

Leveling Courses

Students entering the MS with a major in accounting, after obtaining an undergraduate degree, may need to complete background courses in accounting or business before beginning the 36-hour program of study. Some or all of the following courses may be assigned to remedy deficiencies.

The Professional Program

The 36-hour program for the MS in accounting varies with the specialty area chosen. However, a minimum of 15 semester hours of 5000-level accounting must be taken. General requirements include the following:

Accounting Requirements

Other Requirements

Presently the department offers specialty areas in:

Detailed information on requirements of each specialty area are available from the Professional Programs Office (accounting). Students with areas of interest not represented above are invited to consult with an accounting adviser.

Doctor of Philosophy


The doctoral program in business administration is designed to prepare men and women of outstanding ability for careers in teaching and research at the university level. The program has enough flexibility, however, to accommodate individuals whose career objectives lie outside academia. The curriculum is planned to develop a high level of technical and research competence in a specifically defined program area of business administration.

Procedure for Admission

The following documents must be available in the College of Business Administration Director of Doctoral Programs Office by March 1 for consideration for admission for the following summer or fall semester.

1. Complete the application for admission to the School of Graduate Studies and submit it to the School of Graduate Studies.

2. Minimum admission standards to the College of Business Administration Doctor of Philosophy program consist of the following: GPA of the last accredited degree (2.5 minimum) x 200 + GMAT (550 minimum) = 1250 or better; or GPA of the last accredited degree (2.5 minimum) x 200 + GRE (1250 minimum on the combined verbal and quantitative scores only) = 1950 or better. A minimum 25th percentile on the verbal portion is required on both formulas.

3. Provide the Toulouse School of Graduate Studies with an official copy of the score made on either the Graduate Management Admission Test (GMAT) or the Graduate Record Examination (GRE), an official copy of the TOEFL score, if required, and official transcripts from all universities previously attended. Any test scores (GMAT, GRE, TOEFL) submitted in support of an application for admission to the College of Business Administration PhD program must have been earned no more than seven years prior to the date sought for admission.

4. Submit a completed Supplementary Information Form to the Director of Doctoral Programs Office, College of Business Administration.

5. Request three individuals (usually university professors) to complete and return a Doctoral Applicant Evaluation Form. These forms may be obtained from the Director of Doctoral Programs Office, College of Business Administration.

For further information concerning the doctoral program in business administration and specific admission requirements, contact the Director of Doctoral Programs Office, College of Business Administration.

Retention Policy for Doctoral Programs in Business Administration

If during any regular (fall or spring) semester a PhD student is not enrolled in any approved course work, the student will be placed on inactive status. After two regular semesters in sequence on inactive status, the student will be removed from the PhD program unless the non-enrollment is approved by the student's department. Students may be removed from the program immediately upon receipt of a letter indicating their intent to withdraw from the program.

Residence Requirement

Every candidate for the PhD degree in the College of Business Administration must complete a minimum residence requirement consisting of two consecutive long semesters (fall and the following spring, or spring and the following fall, or a fall or spring semester and both adjoining summer sessions). A minimum load of 9 semester hours must be scheduled each long semester. During each summer session a minimum load of 9 hours must be completed.

Research Tool Requirement

The doctoral program in business administration requires satisfactory completion of a research tool requirement.

Program Requirements

The doctoral student must select a major field of study in one of the following program areas: accounting, business computer information systems, finance, organizational theory and policy, human resource management, production and operations management, management science or marketing. With the approval of an academic adviser, the student will select courses in a supporting area. These courses may come from more than one business administration program area.

Program requirements are designed to accommodate the career plans and background of the student and, at the same time, meet the specific standards and requirements of the student's program area. Competence achieved, rather than a specific number of hours completed, is the prime criterion; however, a minimum of 69 hours of graduate credit beyond the master's degree or 99 hours beyond the bachelor's degree must be earned.

Students entering the doctoral program after receiving a master's degree will take course work in a major and supporting field totaling at least 33 hours, a research core of 12 hours, a minimum of 12 hours of predissertation research and a dissertation of 12 hours. The predissertation requirement may be met by 12 hours of independent study or a combination of research seminars (6910) and independent study (6940), with a minimum of 6 hours of independent study.

Students entering the doctoral program upon completion of a bachelor's degree must complete the MBA core requirements and 12 additional hours in the major and/or supporting field. Completion of course work in calculus at least equivalent to MATH 1190 is required as a deficiency for the PhD program.

The qualifying examination, given upon completion of all course work, is designed to measure attainment of expected levels of knowledge in the major and supporting fields and to determine the student's ability to synthesize information acquired. The examination is both written and oral. Candidates who have taken the qualifying examination may not change their major.

Specific procedural, academic progression and administrative requirements of the doctoral program are listed in the Handbook for Doctoral Students, available in the office of the director of doctoral programs, College of Business Administration. All students, at the time of admission, are responsible for obtaining a copy of the Handbook for Doctoral Students to familiarize themselves with all requirements.

Admission to Candidacy

Admission to candidacy is granted by the dean of the Toulouse School of Graduate Studies after satisfactory completion of the qualifying examination.


Upon admission to candidacy and with the consent of the student's committee, the student will be required to make a formal presentation of the dissertation proposal at an open forum consisting of graduate faculty of the College of Business Administration and other doctoral students.

As a final requirement, each candidate submits a dissertation. Completion of the dissertation requires original and independent research in the major program area. It should reflect not only a mastery of research techniques, but also an ability to identify an important problem for investigation and to design research that permits the formulation of reasonable hypotheses and the drawing of logical conclusions related to the problem identified. A final comprehensive examination, primarily a defense of the dissertation, is scheduled in coordination with the director of doctoral programs and the office of the graduate dean.

Teaching Fellowships

A limited number of teaching fellowships are available to master's degree candidates and qualified doctoral students during the fall and spring semesters. Remuneration varies depending upon qualifications of the graduate student and the nature of the assignment. Application should be made to the chair of the department in which the student is seeking a teaching fellowship.

College of Business Administration Computing Center

Cengiz Kapan, Director

The Computing Center of the College of Business Administration is housed in the Business Administration Building and comprises a full-time director, a computer systems manager, a computer support specialist, and an administrative assistant. More than 400 PCs Pentium-200mhz systems in the Business Administration Building are networked together with three file servers under a Novell 4.1 operating system. As the number of computers being used in the college and the number of faculty requesting different types of software for their classes has grown, the need for more support has arisen. The seven student labs are staffed by 48 student monitors, and a technical support team of six upper-division and graduate business students has been established to aid the full-time staff in installations, troubleshooting and working with the faculty and staff when problems or questions arise concerning software or hardware.

Four College of Business Administration student labs are used exclusively by business majors with three other labs also designated as general access labs for all UNT students. They house 200 networked computers and are open 100 hours per week. The labs can be divided into four major areas. The Instructional Labs comprise 60 Pentium-166 mhz systems primarily used by sophomore- and junior-level students taking introductory computer courses required of all business majors. The General Access/Applications Labs consist of 90 Pentium-166mhz systems and are designed for the general business students who are required to use the computers. Windows and DOS word processing is available for preparation of business assignments. The Mainframe Lab consists of 30 Pentium-166mhz systems and is designed for students taking programming courses in COBOL, SAS or SPSS.
These workstations are connected to the IBM R51 mainframe and the DEC VAX systems on campus via the Fiber Backbone. A Remote Output Station attached to this lab has a high-speed Hewlett Packard laser printer. The Special Lab comprises 24 Pentium-166 mhz systems and is designed exclusively for students taking senior- or graduate-level BCIS classes such as 4620, Introduction to Database Applications; 4680, Distributed Systems and Teleprocessing; 4680, Data Communications and Networking; 4690, Information Resource Management; 4700, Decision Support Systems; and 4710, Business Applications of Artificial Intelligence.

Professional Development Institute

L. Paden Neeley, President

The Professional Development Institute (PDI) was formerly a component of the College of Business Administration, but is today a separate, not-for-profit entity benefiting UNT.

PDI hosts national and international seminars and conferences. Profits are returned to the university. PDI offers a comprehensive range of services to professionals. Clients benefit from exposure to the latest educational developments in their fields through diverse curricula designed for both individual and corporate growth. None of PDI's programs are offered for university credit; however, most courses qualify and are approved for Continuing Professional Education (CPE) credit that fulfills appropriate professional requirements.

PDI's areas of specialization include the petroleum industry, professional accounting, taxation, insurance, financial management, personal and professional management, and career enhancement/advancement programming. Course content and materials as well as formal texts and training techniques are updated constantly to meet the ever-changing demand for information and custom programming. Most courses are offered both as public programs and as in-house seminars tailored to meet a company's specific needs.

PDI offers training through specially targeted divisions: Accounting Training Services, Corporate Training Services, and Government and Contract Services.

Accounting Training Services offers a versatile menu of course options for accountants. For more than two decades, PDI has worked closely with leaders in CPE to offer a complete curriculum for CPAs, as well as other professional accountants. Program topics cover areas such as accounting and auditing, advisory services, management, personal development, specialized knowledge and applications, and taxation.

PDI's Corporate Training Services (CTS) division is dedicated to the professional growth of those in the national and international business communities. CTS offers targeted training in management, finance and accounting clusters, as well as a full catalog of other services.

The Government and Contract Services division is PDI's most diverse arena offering training and professional reviews, as well as career enhancement programs. Within this division, programs such as the successful Paralegal Certificate Program, Certified Financial Planners program and the Airport Accreditation Academy are staged. PDI is also a contract trainer for several government entities in various computer-based areas of study.

All of PDI's divisions offer public and in-house training options. Courses are often tailored to meet specific needs of the client seeking training.

PDI has been known throughout its history as the world's largest provider of oil and gas accounting education. Among world-recognized conferences are the National Oil and Gas Accounting School, the National Accounting and Auditing School for Join Interest Operations, the National Oil and Gas Revenue Accounting School, the North American Petroleum Accounting Conference and the Petroleum Accounting and Environmental Protection Conference.

In October of 1996, PDI published a fourth edition of the popular text Petroleum Accounting Principles, Procedures & Issues.

Initiated in the fall of 1977, PDI's Chief Executives Round Table (CERT) has grown steadily. CERT is composed of Metroplex senior executive officers, and it provides a one-of-a-kind opportunity for executive interaction. Meeting monthly for breakfast and dialogue, the members are afforded access to unique and prominent speakers. Other events include an annual retreat.

Institute of Petroleum Accounting

The Institute of Petroleum Accounting is a unique organization funded primarily by companies in the petroleum and mining industries. The institute began operations in September 1980, with three principal objectives:

1. to carry out research and encourage others to carry out research in accounting, finance, taxation and economic problems of the extractive industries;

2. to disseminate information about research activities of the institute and about current developments in accounting, finance, taxation and economic aspects of the extractive industries; and

3. to encourage universities and colleges to become actively involved in educational programs related to the extractive industries.

Scholarships and research fellowships, ranging from $500 to $12,000 per year, are available to students involved in research in the extractive industries.

Courses of Instruction

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