SiMON FRASER UNIVERSITY · SiMON FRASER UNIVERSITY S.75-43 To . ... ECON.302-3 to 301-5. ECON 363-5...

SiMON FRASER UNIVERSITY S.75-43 SENATE To . From. SENATE COMMITTEE ON UNDERGRADUATE

STUDIES

Subject ..... ...... ..PRQP.O.SED. ... CHANG.ES...-...DEPARTMENT ...OF Date .... ..............................1975

ECONOMICS AND COMMERCE

MOTION 1: "That Senate approve and recommend approval to the Board, as set forth in S.75-163, the proposed revision of require-ments for majors, minors, honors in Economics, Commerce, Economics and Commerce (subject to approval of course changes)."

MOTION 2: "That Senate approve and recommend approval to the Board of Governors, as set forth in S75-163, the following new courses:

.

ECON/COMM 231-3 Introduction to Model Building in Economics and Commerce

ECON 480-3 Seminar in Employment and Social Security Policy

COMM 221-3 Introduction to Accounting COMM 222-3 Accounting: Structure and Methods COMM 270-3 Introduction to Organizational

Behaviour and Decision-mak:Lñg COMM 307-3 Managerial Economics COMM 320-3 Financial Accounting: Assets COMM 321-3 Financial Accounting: Equities COMM 347-3 Buyer Behaviour COMM 403-3 Seminar in Business and Society COMM 421-3 Accounting Theory COMM 472-3 Seminar in Organizational Behaviour COMM 477-3 Seminar in Small Business Administration COMM 489-3 Small Groups and Organizations"

(Note: Upon introduction of the above new courses, COMM 203-3, 223-5, 322-3, and 423-5 will be discontinued.)

MOTION 3: "That Senate approve and recommend approval to the Board of Governors, as set forth in S.75-163, the recommended changes in course descriptions and prerequisites for ECON 381-5 - Labor Economics (formerly ECON 481-5), ECON/COMM 332-3 - Elementary Economic and Business Statistics I, COMM 312-4 - Business Finance (formerly 313-3), COMM 371-3 - Organization Theory, COMM 413-3 - Financial Management, COMM 444-4 - Marketing Research (formerly 433-3)."

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MOTION 4: "That Senate approve and recommend approval to the Board of Governors, as set forth in S.75-163, the deletion of COMM 203-3, 223-5, 322-3, 423-5 (1977-78) and ECON 481-5 (renumbered - see Motion 3) from the Economics and Commerce curriculum."

MOTION 5: "That Senate approve, as set forth In S.75-163, the following course credit changes:

ECON 304-3 to 305-5 ECON 302-3 to 301-5 ECON 363-5 to 362-4 COMM 345-5 to 348-4 COMM 443-3 to 444-4 COMM 313-3 to 312-4"

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SiMON FRASER UNIVERSITY S- 75-143 MEMORANDUM

• To ......... SENATE

From ... SENATE CXMUTTEE...ON...UNDERGBP4DUATE STUDIES

Calendar Changes - Economics & Subiect.... ... ... Commerce- .......... ---- ................. .... .......... ...... ........

13th Novenber, 1975 Date...................................................................................

Actions taken by the Senate Committee on Undergraduate Studies at its November 12th, 1975 give rise to the following motions:

MOTION 1

That Senate approve and recommend approval to the Board of Governors of the proposed revision of requirements for majors, minors, honors in Economics, Commerce, Economics and Commerce (subject to approval of course changes).

MCVPTCThT )

That Senate approve and recommend approval to the Board of Governors the following new courses:

ECON/COMM 231-3 Introduction to Model Building in Economics and Commerce

ECON 480-3 Seminar in Employment and Social Security Policy

COMM. 221-3 Introduction to Accounting COMM. 222-3 Accounting: Structure and Methods COMM. 270-3 Introduction to Organizational

Behaviour and Decision-making COMM. 307-3 Managerial Economics COMM. 320-3 Financial Accounting: Assets COMM. 321-3 Financial Accounting:Equities COMM. 347-3 Buyer Behaviour COMM. 403-3 Seminar in business and Society COMM. 421-3 Accounting Theory COMM. 472-3 Seminar in Organizational Behaviour COMM. 477-3 Seminar in Small Business Administration COMM. 489-3 Small Groups and Organizations

Note - The question of potential overlap with' other departments, specifically with reference to COMM.489-3 and the Psychology Department, was discussed at some length. It was observed that the Psychology Department has no existing course specifically in this field and with this emphasis. However, representatives of the Department assured SCUS that, should the Psychology Department develop such a course, it

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would be considered for credit toward a major in the Economics and Commerce Department. Please note further that upon approval of the courses listed in this motion COMM.203-3, 223-5, 322-3, and 423-5 will be discontinued. . .

/......

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MOTION 3

That Senate approve the recommended changes in course descriptions and prerequisites for ECON.381-5 - Labor Economics (formerly ECON.481-5) ECON/COIVIM 332-3 - Elementary Economic and Business Statistics I. COMM.312-4 . - Business Finance (formerly 313-3) COMM.371-3 - Organization Theory, COMM.413-3 Financial Management, COMM. 444-4 - Marketing Research (formerly 433-3).

MOTION 4

That Senate approve and recommend approval to the Board of Governors the deletion of COMM.203-3, 223-5, 322-3, 423-5 (1977-78) and ECON.481-5 (renumbered - see above) from the Economics and Commerce curriculum.

MOTION 5

That Senate approve the following course credit changes, ECON.304-3 to 305-5. ECON.302-3 to 301-5. ECON 363-5 to 362-4. COMM. 345-5 to 348-4. COMM.443-3 to 444-4. COMM.313-3 to 312 - 4 (see description change above)

n

Daniel R. Birch :aflE

att.

0

REVISED: Nov. 3, 1975

SCkr 7J`- r& DEPARTMENT OF ECONOMICS AND COMMERCE - CURRICULUM CHANGES (SUMMARY)

A. Lower level curriculum changes

New courses Discontinued courses

Commerce 221-3 Commerce 203-3 Commerce 222-3 Commerce 223-5 Ec/Comm 231-3 Commerce 270-3

B. UDDer level accounting curriculum changes


Commerce 320-3 Commerce 322-3 Commerce 321-3 (Commerce 423-5) * to be phased out of Commerce 421-3 programme

C. Upper level changes in Labour Economics


Economics 381-5 Economics 481-5 (renumbered with pre-Economics 480-3 requisite changes)

• D. New courses in Commerce

Commerce 307-3 Commerce 403-3 Commerce 472-3 Commerce 477-3 Commerce 489-3

Commerce 347-3

E. Course credit changes 4. 4tefei%,..

Commerce 345-5 to 348-4 Commerce 443-3 to 444-4 Commerce 313-3 to 312-4 (new description) Economics 363-5 to 362-4 Economics 302-3 to 301-5 Economics 304-3 to 305-5

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0-F. Prerequisite changes

Commerce 371-3 Commerce 413-3

Commerce 44'f-4

Ec/Comm 332-3 Commerce 31-4

Add prerequisite of Comm 270-3 Add prerequisite of Ec/Coxnm 333-3 Changed description Add prerequisite of Ec/Comm 332-3 .and corequis.ite of Ec/Com 333-3 Add prerequisite of 231-3 Add prerequisite of 221-3

G. Changes in requirements for DEC majors and honours students

- All majors and honours students will be required to take Comm 221-3, Ec/Comm 231-3 and Comm 270-3

- Commerce majors will have the option of substituting for the existing requirements of Econ 30 and 30,5'the following courses:

For Econ 301 Comm 307 Econ 308, 309, 36,P. 367, 381, 395, 396 or 397.

.-For Econ 306 Econ 310, 355, 365 or 390

- Drop requirement for Commerce majors of one course from each of four groups within the Commerce field.

Q

a

WII DEC CURRICULUM CHANGES (RATIONALE)

A. Generation of the proposals

During the year 1974-75, a special subcommittee of the DEC Undergraduate

Curriculum Committee was charged with the responsibility of undertaking a major

review of the undergraduate programme in Economics and Commerce. Since the pre-

vious major review (1971) had focussed primarily upon the Economics side of the

programme, it was recognized from the outset that the main emphasis in this

case would be upon the Commerce side. Our concern here was also heightened by

indications, from both faculty and students, of dissatisfaction with the Commerce

side of our programme.

Accordingly, the subcommittee proceeded by attempting to establish

appropriate objectives for our undergraduate curriculum and then to assess

. the existing curriculum in that light. Faculty and students in the department

were surveyed to determine perceived inadequacies and, on the basis of this

information and discussions within the subcommittee, a report including pro-

posed curriculum changes was provided to the Department Undergraduate Curriculum

Committee.

Subsequently, the subcommittee report was adopted by the Undergraduate Cur-

riculum Committee and was brought to a Departmental meeting. On the basis of

questions raised at this meeting in relation to the proposed changes in the report,

a straw poll was conducted among faculty early this Semester to determine the

weight of any objections to the changes. The straw poll revealed substantial

agreement with the proposed curriculum. On this basis, therefore, the Under-

graduate Curriculum Committee passed its final proposals for curriculum change.

When these committee decisions went without challenge within the Department

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after a requisite time period, they became departmental decisions. (It

should be noted that the method of development and consultation over the course

of a full year in relation to the curriculum changes ensured that there would

be little, if any, disagreement within the Department with the final committee

decision.)

While there are, as may be expected, a number of minor changes in

relation to particular courses (including prerequisite changes), the major

shifts may be considered under two categories: problems in the Commerce cur-

riculum and integration of Economics and Commerce. These will be considered in

turn.

B. Problems in the Commerce Curriculum

As noted above, the subcommittee was aware at the outset of its work,

of dissatisfaction with the existing Commerce programme. There had been,

for example, numerous complaints from both faculty and students concerning the

intermediate Economic theory requirements for Commerce majors and also the

restricted variety of courses available on the Commerce side. Rather than

deal with question on an ad hoc basis, the subcommittee began by setting out

the following set of objectives for the undergraduate curriculum:

A. Undergraduate Curriculum Objectives

1. The role of education in a University is to provide the student with opportunities to examine various world views as a vehicle for understanding society. Within our department this implies that we provide insights into the functioning of the economy and its various sectors. Courses offered will provide the intellectual enquiry of theory and practice in Economics and Commerce.

2. We are prepared to offer sufficient specialization in an area (e.g. labour economics or marketing) to provide a comprehensive view of that area, consistent with objective (1). Our fundamental goal, however, is that our students graduate with a broad, rather than narrow, background. We hope to strike a balance between the dilet-tante, who has a background consisting primarily of introductory courses in a wide variety of subjects, and the specialist.

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. 3. The Honours program provides a mechanism for the recognition of exceptional performance as well as for preparation for graduate school. The Honours graduand will be prepared to enter any good graduate program.

In addition, the subcommittee determined certain objectives specific to

the Commerce side. It proposed, for example that:

The study of Commerce is Interdisciplinary. The three basic disci-plines are Economics, Behavioural Science and Quantitative Analysis. A good understanding of these three disciplines and their applica-tion to Commerce is required before the student can advance to more specialized work within each discipline or to study more problem-focussed functional areas such as Marketing, Finance, Production, or Accounting.

Having proposed these objectives, the subcommittee subsequently concluded

that, although the department had reasonable success in servicing Economics majors,

we had been less successful in servicing the Commerce major. They noted that we

offered, for example, very few courses in.any one area (with the exception of

W.

accounting) and provided the following comparison with UBC:

Commerce Course Offerings - UBC (excluding Urban Land Economics and Transportation)

Quantitative Methods 12 Industrial Relations 11 Commercial Law 2 Accounting and M.I.S. 19 Marketing 14 Finance 13 Industrial Administration 5 Management and Policy 5

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Commerce Course Offerings - SFU (includes Ec/Comm courses but excludes Special Topics numbers)

Quantitative Methods 3 (includes 2 Statistics courses) Industrial Relations and Organizational Behaviour 5 (includes Labour Economics)

Law 2 Accounting and M.I.S. 7 Marketing 3

. Finance 2 Management and Policy 6 (includes 2 Economics courses) Industrial Administration 1

29

5

MM

The subcommittee concluded that, while it was not our intention to

emulate UBC, "in terms of the 'striking a balance between the dilettante

and the specialist', we are servicing the dillettante." It was on this basis

that a select number of specific new courses were proposed to and accepted

by the Department.

Fortunately, while this curriculum review was still in progress, the

Department had an opportunity to obtain an outside judgement in relation to

the nature of our undergraduate Commerce programme. We found that the external

examiners assigned to conduct our departmental review confirmed much of what was

already apparent to our faculty and students.

Thus, one reviewer noted that "all three of the external review team

felt that the undergraduate Commerce program was weak." A second call for

"strong faculty additions on the Commerce side" and "a more even balance in

the variety of course offerings than currently available in DEC." The third

described our curriculum on the Commerce side as "an undergraduate Commerce

program which contains a lesser variety of senior Commerce course than are

found in most .ommerce programs in other universities." He went on to note

that the program "appears to require considerable expansion. It is a limited

program; and in its limitations it probably serves students badly."

To improve the undergraduate Commerce programme, we are introducing

two new courses at the second-year level, one in Organizational Behaviour

and .ec1sion-making (comm 270-3) and, another, in Model-building (Ec/Comm 231-3).

These, in addition to a restructured Introductory Accounting course (Comm 221-3)

are intended to provide a basic background in technique and approach to permit

students to move directly into more specialized work within specific functional

areas in the Department. Further, our revision calls for the development of a

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greater variety of courses at the upper levels for Commerce students

(Comm 30 13, 347-3, 403-3, 1#72-3, 477-3, 489-3).

Basically these changes represent a move away from emphasis on an early

introduction of specific sub-functional areas toward an emphasis on methods

and approaches common to all functional areas. Thus, in conjunction with

these new course changes, we intend to drop Commerce 203-3 (a smorgasbord

course introducing students to the functional areas) and also the previous

requirement that Commerce majors take at least one course in each of four

groups within the Commerce field.

Although we do not accept one external examiner's prediction of dire

consequences should the Commerce area not be strengthened, we do agree with him

that "strengthening both courses and faculty should be an item of high pri-

ority within the Department." And we feel that the way in which we are pro-

posing to do this will ensure that our ommerce programme satisfies appropriate

objectives for an undergraduate ommerce curriculum in an integrated Department

such as the DEC.

C. Integration of Economics and Commerce

The benefits -- for both Economics and Commerce students -- of an

integrated programme in Economics and Commerce have long been emphasized as

one of the unique features of the DEC. In fact, however, the integration has

been quite incomplete and one-sided.

For Commerce students, integration has meant the necessity to take

two Statistics courses (Ec/Comni 332-3 and 333-3) plus two Economic Theory

courses at the lower levels (Ec 200-3 and 205), and two Economic Theory courses

is

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at the upper levels (Ec 302-3 and 304-3). In contrast, the integration

currently required by Economics students consists of proximity to Commerce

students. (In the past, there have been specific course requirements.)

This lack of symmetry in our course requirements has been for some-

time a source of dissatisfaction among both students and faculty. In par-

ticular, the requirements for the two upper level theory courses has been

considered onerous and unnecessary. Initially, the response of the Depart-

ment to this question was to lower the credit of the two upper level theory

courses from five credits to three credits each. Unfortunately, this change,

affected in our last major curriculum revision, has satisfied no one. The

courses are still considered too abstract by those on our Commerce side; the

economists, on the other hand, feel that the courses cannot-. cover the appro-

priate niatetial.

At the same time as these problems with the requirements for Commerce

students have become apparent, there has been concern on the part of econo-

mists that Economics students are not obtaining some of the potential benefits

from a greater exposure to Commerce side courses. While, for example, the

desirability of economists being able to read a balance sheet has often been

noted, there is, in fact, no such requirement built into the programme. Sim-

ilarly, in reviewing desirable objectives for the Economics curriculum, the

subcommittee concluded that "a comprehensive understanding of Economics

require a critical analysis of the behavioural concepts underlying models of

rational economic behaviour of individuals and firms."

Accordingly, we propose both to increase the degree of integration of

our programe at the lower levels and also to provide greater options for

commerce students at the upper levels. At the lower levels, the new commerce courses

8

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p

S(noted above) in Organizational Behaviour and Model-building and the restructured

introductory course in Accounting will be required of all majors. Thus in the

lower levels, there will be identical requirements for all Economics and Commerce

majors; these requirements are as follows:

Any 100-level in Economics or Commerce

Econ 200-3 Principles: Microeconomics

Econ 205-3 Principles: Macroeconomics

Comm 221-3 Introduction to Accounting

Ec/Comm 231-3 Introduction to Model-Building in Economics and Commerce

Comm 270-3 Introduction to Organizational Behaviour and Decision-making

At the upper levels, Commerce majors will be permitted to substitute

selected alternative courses (gnerally in applied areas) for the core theory

courses. Accordingly, the greater credit previously assigned to those upper

theory courses would now be restored.

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III Calendar Descriptions

A. New Courses

Ec/Comm 231-3 Econ 480-3 Comm 221-3 Comm 222-3 Comm 270-3 Comm 3073 Comm 32-3 Comm 321-3 Comm 347-1 Comm 403-3 Comm 421-3 Comm 472-3 Comm 477-3 Comm 489-3

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III Calendar Descriptions

B. Changes in Course Descriptions and Prerequisites

.

1. p. 102 Econ 481-5 Labour Economics From: 481-5 to 381-5 From: prerequisites of Econ 302-3 and 304-3 and Econ/Com 280-3 To: prerequisites of Econ/Comm 280-3 or permission of instructor.

Rationale: Prerequisites of 30J and 3Q$ not considered necessary and course renumbered accordingly.

2. p. 103 Comm 313-3 Business Finance From: 313-3 to 3]-4 From: prerequisite of Comm 223-5 To: prerequisite of Comm 221-3

New Description: Role and Function of financial managers, risk vs. profitability, financial analysis, valuation and capital budgeting, management of current assets, planning the financial structure, sources of short-term and long-term capital.

Rationale: Reorganization of finance sequence. Additional course material.

3. p. 99 Econ 302-3 Intermediate Microeconomic Theory From: 302-3 To: 301-5

Rationale: Inclusion of additional course material (see discussion above).

4. p. 99 Econ 304-3 Interme4jate Macroeconomic Theory From: 304-3 To: 3Q5

Rationale: Inclusion of additional course material (see discussion above).

5. p. 100, 104 Econ 332-3, Comm 332-3 Elementary Economic and Business Statistics I

From: prerequisite: B.C. Grade 12 or equivalent and Econ 200-3 or Econ 205-3

To: prerequisite: Econ/Comm 231-3 and Econ 200-3 or Econ 205-3

6. p. 104 Comm 345-5 Promotion Management From: 345-5 to 34-4

0—

Rationale: Adjustment of course credit in accordance with course load.

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7. p. 106 Comm 443-3 Marketing Research From: 443-3 to 44-4 From: prerequisite: Comm 343-3 To: prerequisite: Comm 343-3, Ec/Comm 332-3

corequisite: Econ/Comm 333-3


8. p. 100 Econ 363-5 Economics of Natural Resources From: 363-5 to 36-4


9. p. 104 Comm 371-3 Organization Theory From: no prerequisite To: prerequisite: Comm 270-3

Rationale: new course in an appropriate prerequisite.

10. p. 105 Comm 413-3 Financial Management From: prerequisite: Comm 313-3

• To: prerequisite: Comm 314 and Ec/Comm 333-3

New Course Description: Advanced problems of financial management: capital budgeting under Uncertainty, intro-duction to portfolio analysis and the capital asset pricing model, leverage and the cost of capital, financing strategies, dividend policy, mergers and consolidation.

Rationale: Reorganization of finance sequence.

11. p. 103 Comm 324-3 Managerial Accounting I From: Prerequisite: Comm 223-5 To: Prerequisite: Comm 222-3

Rationale: Change in accounting course sequence.

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0-III C. Deletion of Courses

p. 103 - Comm 203-3 Fundamentals of Business

Rationale: As noted above, the new curriculum approach emphasizes as an introduction the development of approaches and techniques common to study of all functional areas in commerce.

p. 103 - Comm 223-5 Introductory Accounting

Rationale: Course is replaced by an introductory course required of all majors and appropriate for non-majors and also a course emphasizing structure and methods.

p. 103 - Comm 322-3 Intermediate Financial Accounting

Rationale: Course is replaced as part of the restructuring of the upper-level accounting sequence.

Note: Commerce 423-5 Advanced Accounting will be phased out of the programme and deleted from the 1977-8 calendar.

23/10/75 / cp

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Econ/Comm 231-3 Introduction to Model Building in Economics and Commerce

. Introduction of students to the task of forming explicit quantitative models as they are used in Economics and commerce. Consideration is given to an elementary understanding of quantification and to a familiarity with the types and sources of data available to Economics and Commerce students. Emphasis is on developing the skills needed in empirical model building. (Lecture/Tutorial)

Prerequisite: B.C. Grade 12 Math or Math 100 and any 100-level Economics or Commerce course.

Econ 480-3 Seminar in Employment and Social Security Policy

Seminar focussing on public policy as it relates to employment and income security. Special emphasis will vary from term to term, but may include such topics as examination of current manpower, welfare and public insurance pro-grams, labour legislation, and private institutional practices (such as union-management pension arrangements) that may affect income security. (Seminar)

Prerequisite: Econ 301-5 and 30105 orEcon 381-5.

Commerce 221-3 Introduction to Accountin g

•

A survey course designed to give students some familiarity with financial -' statements as the output from the accounting process, with an emphasis on

terminology, relationships and interpretation. Conventional financial state-ments (including national income accounts) and their limitations as well as potential different statements on different measurement bases will be covered. (Lecture/Tutorial)

Students may not receive credit for both this course and the former Comm 223-5.

Commerce 222-3 'Accouutin: Structure and Methods

Basic course for students planning further course work in accounting. Deals primarily with the selection of inputs to the accounting system and the basic accounting processing of data. (Lecture/Tutorial) P vrLf iii j/

Comm 221-3 7 - Students may not receive credit for both this course and the former Comm 223-5.

14

Commerce 270-3 Introduction to Organizational Behaviour and Decision-Making

Introduction to basic behavioural concepts pertinent to an understanding of the business organization. Attention will be directed to the resource allocation process together with an elaboration of models describing rational and subjectively rational (behavioural) decision-making processes. (Lecture! Tutorial)

Alvolftke Prerequisite: Any 100-)raj pconomics or commerce course.

Commerce 307-3 Managerial Economics

Emphasis is upon the relevance of economic models to business decision-making and, in particular, upon the rational analysis of choice alternatives within the firm. Course will include consideration of optimizing techniques and analysis of risk, demand, production and profit in addition to examination of long-term investment decisions and business forecasting. (Lecture/Tutorial)

Prerequisite: Econ 200-3, Econ 205-3, Econ/Comm 231-3.

Commerce 320-3 Financial Accounting: Assets

In depth coverage of the accounting methods, problems and :Limitations • associated with assets. Alternative valuation bases will be emphasized and

illustrated together with the impact on income. Integration of theory and practice in relation to the treatment of assets. (Lecture/Tutorial)

Prerequisite: Comm 222-3 or permission of the


Commerce 32$-3 Financial Accounting: Equities

In depth coverage of accounting methods, problems and limitations associ-ated with liabilities and owners' equity. Consideration of effect of alternate valuation bases. Integration of theory and practice in, relation to treatment of equities. (Lecture/Tutorial)

Prerequisite: Comm 320-3 or permission of


.

15

Commerce 34$-4 Buyer Behaviour

A study of the manner in which decisions are made in the market place, both by the ultimate consumer and the industrial buyer. Course will include consideration of consumer decision processes, individual and group influences and special cases such as brand loyalty and consumerism. (Lecture/Tutorial)

Prerequisite: Comm 332-3, Comm 343-3.

Commerce 403-3 Seminar in Business and Society

Advanced topics in business and society. Specific emphasis may vary and may include the evolution of the business system in Canada, foreign investment and its impact, consumerism, environmental protection, business ideologies, etc. (Seminar)

Prerequisite: Completion of 90 credit hours.

Commerce 421-3 Accounting Theory

Consideration of methods by which accounting theory is developed and exam-ination of specific models including historical costs, replacement costs, resale price and price level adjustment models. (Lecture/Tutorial)

0 Prerequisite: Comm 321-3 or permission of the 7


Commerce 472-3 Seminar in Organizational Behaviour

Advanced topics in organizational behaviour. Specific emphasis may vary, but general content will extend basic theories and problem descriptions covered in Comm 371 and Comm 387 and will include advanced organizational theory and special topics in personnel. (Seminar)

Prerequisite: Comm 371 or Comm 387.

Commerce 477-3 Seminar in Small Business Administration

Emphasis may vary but may include in any given semester consideration of small business in the Canadian economy, career comparisons in small and large businesses, evaluation of new ventures, organization, capitalization, planning, marketing and financial management. (Seminar)

Prerequisite: Commerce major and completion of 90 credit hours.

16

0 Co=erce 489-3 Small Groups and Organizations A cognitive, intellective examination of the theories of small group

behaviour and their empirical relevance for an understanding of organizational behaviour. (Seminar)

Prerequisite: Comm 371 or Comm 387.

.

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20

.4

SENATE COMMITTEE ON UNDERGRADUATE STUDIES

NEW COURSE PROPOSAL FORM

1. (dendar Information Department: Economics &Cotnmerce

Abbreviation Code:_Econ/Comnrbjrse NuaIer: 3l Credit Hours: 3 Vector: 2-1-0 -

Fit Ic of Course: Introduction to Model Building in Economics and Commerce

Calendar Description of Course:

Introduction of students to the task of forming explicit quantitative models as they are used in economics and commerce. Consideration is given to an elementary understanding of quantification and to a familiarity with the types and sources of data available to economics and commerce students. Emphasis is on developing the skills needed in empirical_ model building. Nature ot Course Lecture/Tutorial

Prerequisites (or special instructions): B.C. Grade 12 Math or Math 100 and any 100-level economics or commerce course.

What course (courses), if any, Is being dropped from the calendar If this course is approved: None

2. Scheduling

How frequently will the course be offered? 2/3 times per year

Semester in which the course will first be offered? Fall 176

Which of your present faculty would be available to make the proposed offerin g possible?

Boland,Chrlstensen, Schonér • Objectives of the Course

This course will prepare students to apply basic quantitative thinking to problems in economics and commerce. The progression is from (1) perception of reality, (2) models of that perception, (3) analysis of models, and (4) decision making implications. The emphasis is not on the mathematics, but on the use of mathematics.

4. Budgetary and Space Requirements (for Information only)

What additional resources will be required in the following areas:

Faculty Additional faculty

Staff None

Library None

Audio Visual None

Space None

Equipment None

5. Approval

Date: (14Atl2?/75

&IWI^1--4--- Chairman, SCIIS

LUS 13-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. AL'Lach course outline).W'

21

SIMON FRASER UNIVERSITY

Department of Economics and Commerce

COURSE OUTLINE

COURSE: Econ/Conim 231-3

TITLE: Introduction to Model Building in Economics and Commerce

Week Part ONE

1 The Elementary Nature of Logic 2 Quantification 3 Confirming Evidence 4 Refuting Evidence and testing

Part TWO

5 Survey data and Governmental "Statistics" 6 Sampling data 7 Experimental data

Part THREE

8-9 Models for testing hypothesis

.

10-11 Models for explanation of observable phenomena

12-13 Models for policy recommendations

Text - material to be taken from such books as:

Doby, An Introduction to Social Research Nemmers and Myers, Business Research Forcese and Richer, Social Research Methods Rigby, Conceptual Foundations of Business Research Ackoff, Scientific Method Kaplan, The Conduct of Inquiry Simon, Basic Research Methods In Social Science Diesing, Patterns of Discovery in the Social Sciences Quine, Elementary Logic

022

( '5. Approval

Date: /7 C

CHANGE OF COURSE NUMBER SENATE COMMITTEE ON UNDERGRADUATE STUDIES

AND CREDIT HOURS ONLY COURSE PROPOSAL FORM

. i:1endar Information Department: ECONOMICS AND COMMERCE

Abbreviation Code: ECON - Cót&rse 301. Credit Hours: 5Vector:3_2_O

ritle of Course: INTERMEDIATE MICROECONOMIC THEORY


A study of the main principles and techniques of economic analysis in their application to modem theories of price, production distribution, and the theory of the firm.

(Lecture/Tutorial)

Prt requisite: ECON 200-3. Students may not receive credit for both this course and the former .-Uti, EGo N J?b 273

Natuie of Course -

Prerequisites (or special instructions):

What course (courses), if any, is being dropped from the calendar if this course is

approved: EC.rs' 303.-.3

2. ScheduliM

lLov frequently will the course be offered?

Semester in which the course will first be offered?

Which of your present faculty would be available to make the proposed offering

possible?

IN. Objectives of the Course

4. Budgetary and Space Requirements (for information only)

Whit additional resources will be required in the following areas:

Faculty

Staff

L i bra ry

Audi' Visual

Space

Equipment

.

Department Chairman Chairman, SCIJS

73-34b:- (When completing this form, for instructions see Memorandum SCLJS 73-34a.

AL!.ach course outline).

1 73 23

* SENATE COMMITTEE ON UNDERGRADUATE STUDIES CHANGE OF COURSE NUMBER AND CREDITS ONLY


L ':.aiendar Information Department: ECONOMICS AND COMMERCE

Abbreviation Code: ECON Cótirse Number: °'__- Credit Hours: 5 Vector: 32Q

ritle of Course: INTERMEDIATE MACROECONOMIC THEORY


Concepts and methods of analysis of macroeconomic variables - consumption investment, government and foreign trade. Classical and Keynesian models compared; analysis of eco-nomics statics and dynamics. (Lecture/Tutorial) Prerequisite: ECON 205-3 Students may not receive credit for both this course and the former £i-.. Eco ty I cif—)

Nature of Course



approved: E°" 3o*-.'3 2. Schedulin g,

lLov frequently will the course be offered?



possible?

Objectives of the Course

4. lludetary and Space Requirements (for information only)


Faculty

Staff

Library

Audio Visual

Space

Equipment

5. A r val

Date: d-V

partoent Chairman SCUS

'-S

73-34b:-- (When completing this form, for instructions see Memorandum SCUS 73-34a. Aiaclt course outline).

24

.4

SENATE COMMITTEE ON UNDERGRADUATE STUDIES CHANGE OF "OURSE

COURSE PROPOSAL FORM NUMBER AND

CREDIT HOURS ONLY 1. . ( .:, i l endar Information Department: ECONOMICS AND COMMERCE

Abbreviation Code:ECON Course Number: 362 - Credit Hours: 4 Vector: 2_2_Q

of Course:ECONOMICS OF NATURAL RESOURCES


The characteristics of resource industries; analysis of efficient management practice; public policy considerations in respect oldevelopment and conservation; benefit-cost analysis. Prerequisites: ECON 200 and 205. (Lecture/Tutorial)

_Nature of Course


sr4.d(h1'7 ',7Z' -et $'.-#'s# ,.& 0 C.k, e /4..

What course^

c o tvcourses) ., if any, is being dropped from the calendar if this course is

approved: ?i-r 2. Scheduling

Row frequently will the course be offered?


Which of your present faculty would be available to make the proposed offering possible?

Objectives oftheCourse

4. Ilud ge tary and SpaceRequirements (for information only)


Faculty

Staff

L i bra ry Audio Visual

Space

Equipment

5. Approval

Date:_______

ZX 40 De £rt ent Chairman DdAn Cha i rman, SCU

'-.t..US 73-J4b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. At tach course outline).

. '73 25

NftW SENATE COMMITTEE ON UNDERGRADUATE STUDIES p . ,'a (I..A 13 IT'E

COURSE PROPOSAL FORN

jA W OWAI-71-%

i.dendr Intorition Department: D.E.C.

ThbrevIation Code:ECON Cótrse Nwer:381 - Credit Hours: 5 Vectt)r:3ç_

I'Itle of Couriie: Labor Econanics

Culeudar Description of Course:

Analysis of the economics of the labor market with particular emphasis on wage determination, the concept of full-employment, and manpower policies.

(Lecture/Tutorial)

Natui:e of Course


Prerequisites of EcorVCan 280-3 or permission of S'rt , it C k'1l ,V .- 6/-J s


approved: Lcc p / tUiS'. 2. Slin

Raw frequently will the course be offered?



possible?

0- Objectives of the Course

4. jiud getary and Space Requirements (for information only)


Faculty

Staff

Library

Audio Visual

Space

Equipment

5. Approval

Date:

/'::.

. Department Chairman Dean

ChaLru1a, SCIJS

SLI;S •/ 3-i4b:- (When completing this form, for instructions see Memorandum SCUS 13-34a. Ai'ch course outline).

173 26



I. (.ilendar information Department: Economics & Commerce

AL'hrevtation Code: ECON Cdtirse Number: 480 Credit Hours:3 Vector: 0-3-0 -

I'Itle of Course: Seminar in Employment and Social Security Policy


Seminar focussing on public policy asit relates to employment and Income security. Special emphasis will vary froth term to term, but may include such topics as examinations of current manpower, welfare and public insurance programs, labour legislation, and private institutional practices (such as union-management pension arrangements) that may affect income security. Natuie ot Course

Seminar Prerequisites (or special instructions):

a Jc.ces) b%I-f Q' 0301-r •rtJ

What course (courses), if any, is being dropped from the calendar If this course is approved: None

2. Scheduling

Row frequently will the course be offered? once per year

Semester in which the course will first be offered? 77-1

Which of your present faculty would be available to make the proposed offering possible? Christensen, Maki, Strand

.. Objectives of the Course

To fill gap in program. This course has previously been given as a Selected Topics course and it was well received.

4. iudgetary and Space Requirements (for information only)

What additibnal resources will be required in the following areas:

Faculty None

Staff None

Library None

Audio Visual None

Space None

Equipment None

5. Approval

Date: Aer27/75 0 o ___________

AR^ent Chai rman Dean Cha.rmaa,SCUS

SuS 73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. Aiach course outline).V' 2 J.'73

'

0- SIMON FRASER UNIVERSITY


COURSE OUTLINE

COURSE: Economics 480-3

TITLE: Seminar in Employment and Social Security Policy

While the specific emphasis may vary from term to term, this course will focus on public policy as it relates to employment and income security. Specific topics may include a survey and critique of current manpower, welfare, and public insurance programs (i.e., social insurance and unemployment insurance): examination of other public policies that may affect income security (such as labour legislation, minimum wages, public tax and expenditure decisions); and examination of private institutional practices that may affect Income security (such as union-management arrangements).

..

S

'/h ch n .

be. Dean

Thai-man, SCUS

SENATE COIIMITTEE ON UNDERGRADUATE STUDIES


1.c :denthr information Department-: &.Comme.rce_ Abbreviation Code: Comm Cä&irse Number: 22]. Credit Hours: 3 Vector: 2-1-0 - litle of Course: Introduction to Accounting

Calendar Description of Course: A survey course designed to give students some familiarity with financial statements as the output from the accounting process, with an emphasis on terminology, relationships and interpretation. Conventional financial statements (including national income accounts) and their limitations as well as potential different statements on different measurement bases will be covered. Nature ot Course

Lecture/Tutorial



What course (courses), if any, is being dropped from the calendar if this course is approved: Comm 223-5 (see attached rationale)

2. Scheduling

How frequently will the course be offered? each semester



D. McDonald, A. Guthrie, T'. Var

.

. Objectives of the Course

A survey course designed to give the student some familiarity with financial statements as the output from the accounting process. The emphasis will be on terminology, relation-ships, and interpretation. Any reference to the process of data accumulation will be minimal. Present financial statements and their limitations as well as potential different statements on different measurement bases will be covered.




Staff None

Library None

Audi(, Visual None

Space None

Equipment None

5. Approval

Date: O#44aq' -? ,h.c

SLUS /3-34b:-- (When completing this form, for instructions see Memorandum SCUS 73-34a. Attach course outline).u,,'


0- Department of Economics and Commerce

COURSE OUTLINE

COURSE: Comm 221-3

TITLE: Introduction to Accounting

Objective:

A survey course designed to give the student some familiarity with financial statements as the output from the accounting process. The emphasis will be on terminology, relationships, and interpretation. Any reference to the process of data accumulation will be minimal. Present financial statements and their limitations as well as potential different statements on different measurement bases will be covered.

Topics: Brief history of accounting. Nature and purpose of accounting -- related to historical development

of societal needs. Terminology. Financial Statements -- form, content (Balance Sheet, Income Statement,

. and Statement of Changes in Financial Position). Emphasis on wealth and income.

Basic Accounting Theory -- present, potential and mechanics of change. Valuation Bases, cost, amortized cost, market, discounted present

value. Analysis, interpretation and limitations of financial reports. Income Tax -- brief introduction to distinction between income and

taxable income.

Possible Texts:

Bruns, Introduction to Accounting

May, Mueller and Smith, A New Introduction to Accounting.

Perhaps develop our own selecting readings -- preferably from Canadian sources.

Q

30

- SENATE COMMITTEE ON UNDERGRADUATE STUDIES


1. (tiendar information Department: Economics & Commerce

Abbreviation Code: _ COMM__- Course Number: 22.2 Credit Hours:3 Vector. 2-1-0 -

1te of Course: Accounting: Structure and Methods


Basic cpurse for students planning further course work in accounting. Deals primarily with the selection of inputs to the accounting system and the basic accounting

processing of data.

Nature of Course Lecture /Tutorial

Prerequisites (or special instructions): .- 't. ... 4'r 7' #4e. c: c .- 7-

Comm 221-3 , (Students'may not receive credit for both this course and the former Comm 223-5

What course (courses), if any, is being dropped from the calendar if this course is approved: Comm 223-5 (see attached rationale)

2. Sched uling How frequently will the course be offered? Each semester



.

D McDonald, A. Guthrie T. Var, P. Wooley Ojectxvee at the .ourde

The basic tool kit for those planning further course work in accounting. Deals primarily with the selection of inputs to the accounting system and the basic Accounting processing of data.




Staff None

Library None

Audio Visual None

Space None

Equipment None

5. Approval

Date: ô,t4A€'r 27/7.

Department Chairman

.o 1'S W*46cov--^ h' S. aA.Z

Dean

Chairman, SCUS

SUS 73-34b:- (When completing this form, for instructions see Memorandum SCIJS Attach course outline),'

'73

73-34a.

31



COURSE OUTLINE

COURSE: Comm. 223-3

TITLE: Accounting: Structure and Methods

Objective: The basic tool kit for those planning further course work in accounting. Deals primarily with the selection of inputs to the accounting system and the basic accounting processing of data.

Co-requisites: Introduction to Accounting

Topics: Basic Bookkeeping. The Accounting Role. Specialized processing techniques manual, mechanical, and elec-

tronic. Search for and evaluation of historical cost information leading

to historical cost financial statements. Search for and evaluation of market price information leading to

current value financial statements. Search for and evaluation of discounted present value information

•

leading to discounted present value financial statements. Search for and evaluation of price level changes leading to

price level adjusted financial statements. From and presentation of financial reports and of historical

summaries.

Instructional methods should include programmed texts, computer assisted instructions.

Possible Texts: Johnson, Gentry, and Mitchell, Principles of Accounting, (Canadian edition) Pyle, White and Zin, Fundamental Accounting Principles, (Canadian edition)

S

S32



1. ..iiendar Information Department: Economics & Commerce

. Abbreviation Code:Comm - Course Number: 270 Credit Hours::3 Vector:72/0

ltIt of Course: Organizational Behaviour and Decision- aking

Calendar Description of Course: Introduction to basic behavioural concepts pertinent to an understanding of the business organization. Attention will be directed to the resource allocation process together with an elaboration of models describing rational and subjectively rational (behavioural) decision-making processes.

Nature of Course Lecture and Tutorial

Prerequisites (or special instructions): 49 .t, v. ro 0,%, Sr...*.."ilc.i •.. d#fC

What course (courses), if any, is being dropped from the calendar if this course is approved:

None

2. Scheduling

Rob' frequently will the course be offered? probably once per semester

Semester in which the course will first be offered? Fall 1976 (?)


Hoyt Pinfield, Farquhar, Beynon and Silcox

3. Objectives of the Course

To provide broad background. for students wishing to take Comm 371 (Organization Theory) and Comm 387 (Personnel Management). To provide all Ec/Comin students with an appreciation and understanding of resource allocation and decision-making processes in organizations. (See detail)

4. Uudgetary and Space Requirements (for information only)


Faculty None

Staff None

Library None

AudLs, Visual None

Space None

Equipment None

5. Approval

Date: Ah t7/75

Dean C-aA-ma.'m, SCUS

;s

73-34b:- (When completing this form, for instructions see Memorandum SCUS 71-34a.

ALat..h course outline).fr 33 )r •• '7:



COURSE OUTLINE

Course: Commerce 270

• Title: Introduction to Organizational Behaviour and Decision-Making

Purpose: To acquaint student with some basic behavioural concepts pertinent to an understanding of the business organization.

1. Industrialization, The Firm and the Organization of the Business Enterprise

1. The impact of industrialization ) 2. Occupational mobility ) See Shepard 3. Bureaucracy as vehicle of industrialization )

2. Historical development of views of man as actor in organization and as manager and entrepreneur

1. Taylor, Gaibreth, Mayo, Urwick, ..., Bentham? Others?

3. Rational models of resource allocation and decision-making

1. Quick overview of micro-theory and assumptions

4. Alternative views of rational man

1. Some behavioural concepts

.

- reinforcement theory - perception/problem-solving/cognition - motivation of workers and managers - communication/persuasion - conformity/group pressure/social-processes

2. Implications for 'rational' models of decision-making and resource-allocation

- maximization and satisficing - aspiration-level theory - informational and organizational effects on decisions (noise, structure) - effects of environment and culture on political coalitions, organiza-

tional goals, uncertainty avoidance, etc.

Possible text: Organizational Issues in Industrial Society, Jon Shepard (ed)

Other sources: A Behavioural Theory of the Firm - Cyert and March Theories of Business Behaviour - McGuire Organizational Decision-Making - Alexis and Wilson Organizational Decision-Making - Shull,.Delbecq, Commings Decision-Making - Ward Edwards

W.

34



1. '.:dendar Information Department: Ecc)n. and Comm.

Abbreviation Code:COMM Course Number: Credit Hours: 3 - Vector:i_p -

fitle of Course: Managerial Economics

Calendar Description of Course: Emphasis is upon the relevance of economic models to business decision-making and, in particular, upon the ratioxial analysis of choice alternatives within the firm. Course will include consideration of optimizing techniques and analysis of risk, demand, production and profit in addition to examination of long-term investment decisions and business forecasting. Nature of Course (Lecture/Tutorial) Prerequisites (or special instructions):

Econ 200-3, Econ 205-3, Econ/Comm 231-3

That course (courses), if any, is being dropped from the calendar if this course is

approved: None

2. Schedu l ing

now frequently will the course be offered? 2/3 times each year

Semester in which the course will first be offered? 763


possible? J. Herzog, P. Cheng

•


The purpose of this course wouldbe to direct the student's attention to the relevance of economic models in business decision-making. This would require that students (a) develop an understanding of basic economic method and (b) learn how to use economics as a vehicle for analysing business problems.



Faculty Additional Faculty

Staff None

Library

Audi" Visual"

Spaceit

Equipment

5. Approval

Date:

par tment Chairman Pa" Dean Chairman, SCUS

cs 73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.

Aiach course outline).

1 7 3 35

COMMERCE 3O-3

MANAGERIAL ECONOMICS

J.P. Herzog

Proposed Course Description &

Topical Outline

Purpose

This purpose of this course would be to direct the student's attention to the relevance of economic models in business decision-making. This would require that students (a) develop an understanding of basic economic method and (b) learn how to use economics as a vehicle for analysing business problems.

Level and Prerequisites

Since the purpose is to teach the relevance of economic models in business decision-making, these models will be simplified to what-ever extent is possible. There will be no attempt to train economic technicians or theoreticians. Nevertheless, some technique and some

.. theory is unavoidable if decisions are to be examined in a general, rather than anecdotal, context.

It is recommended, therefore, that the course be considered a replacement for the no-longer-required Economics 302. In order to strip away excess verbiage and achieve a modicum or rigour, it Is further recommended that the new quantitative course (if it includes some calculus, algebra, and mathematical statistics) be a prerequisite. Further, to insure that students have at least a minimum working vocabulary of economic terms and at least a rudimentary grasp of economic method, Economics 200 and 205 should likewise be prerequi-sites. It would also be desirable, though not necessary, for students to have taken Commerce 223.

Textbooks:

I have not been able to locate adequate Canadian texts or case material. I would recommend, therefore, that a book like Brigham, E.F. and Pappas, J.L., Managerial Economics or Spencer, M.H., Seo, K.K. and Simkin, M.G.,, Managerial Economics (4th Ed.) be adopted. The topical outline which follows conforms rather closely to the approach used in both of those texts.

.

0

^11

36

4

Rationale

It seems to me (and others) that an undergraduate program in Commerce which requires only Economics 200 and 205 on the economics side runs a considerable risk of turning out graduates who's under-standing of the process of resource allocation within organizations is wholly inadequate. While Economics 302 had many shortcomings from the point of view of Commerce majors, it did have the virtue of getting them thinking about that process. I don't pretend that rational analy-sis of choice alternatives is the only approach to the study of business, but it is hard for me to imagine how an accountant (as opposed to a bookkeeper), functional specialist (finance, production, marketing), management scientist, or Industrial relations expert could under-stand his job well without understanding economic choice. To ignore this part of the study would seem to me to deprive the student of any coherent choice framework.

Topical Outline

I. Method and Optimizing Techniques

II. Risk Analysis

III. Demand Theory and Analysis

IV. Demand Estimation

0 V. Production Analysis

VI. Cost Theory and Analysis

VII. Profit Analysis

VIII. Market Structure and Pricing Practices

IX. Long-Term Investment Decisions

X. The Cost of Capital and Financing Decisions

XI. Business Forecasting

XII. Externalities and Social Responsibility

.

37

SENATE COMMITTEE ON UNDERGRADUATE STUDIES CHANGE OF NUMBER, CREDIT COURSE PROPOSAL FORM

HOURS AND DESCRIPTION

1. :dendar Information Department: jcs ndC.Qrnmerce Abbreviation Code. .COMM Cdt&rse Number: 312 Credit Hours: Vector 22 ° . lAr.le of COUrBe:BUSINESS FINANCE


Role and Function of financial managers, risk vs. profitability, financial analysis, valuation and capital budgeting, management of current assets, planning the financial structure, sources of short-

Nat.ui:e of Course term and long-term capital. Prerequisites (or special instructions):

ar. itF ,,'j A-at ek c

.,. . ,' t-.L. C.. 'm—,r 7". s t What course (courses), if any, is being dropped from the calendar if this course is approved: *ft m

2. Scheduling

)Lov frequently will the course be offered? Semester in which the course will first be offered? Which of your present faculty would be available to make the proposed offering possible?


46. 1

4. Uudgetary and Space Requirements (for information only)

What additional resources will be required in the following areas: Faculty

Staff

L ibrar y

Audio Visual

Space

Equipment

5. Approval

Date: Ll

45d /_^ZV Y,Chairman, SCUS

SS 13-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. Ai'ach course outline).

'73 S5 38



1. (jtendar .Information Department:

Abbreviation Code: coi - Cóürse Nwer:320 Credit Hours:_j Vector:2_1_p Fitle of Course: Financial Accounting: Assets


In depth coverage of the accounting methods, problems and limitations associated with assets. Alternative valuation bases will be emphasized and illustrated together with the impact on income. Integration of theory and practice in relation to the treatment of assets. Nature of Course (Lecture/Tutorial)


Comm 222-3 or permission of the Students may not receive credit for both this course and the former Comm 322-3.

What course (courses), if any, is being dropped from the calendar if this course is approved: Comm 322-3

2. Scheduling

ILoi Frequently will the course be offered? 2/3 times per year Semester in which the course will first be offered? 76-3

Which of your present faculty would be available to make the proposed offering possible? D. McDonald, T. Var

3. Objectives of the Course

In depth coverage of the accounting methods, problems and limitations associated with assets. Rather than deal with assets at introductory intermediate and advanced level do it this once and do it thoroughly. In all cases alternative valuation bases will be emphasized and illustrated together with the impact on income. Where appropriate, impact on determination of taxable income will be discussed, theory and practice will be integrated.

4. budgetary and Space Requirements (for information only)



Staff. None

Library

Audio Visual

Space 'I

Equipment

5. Approval

Date: Oe4A 27/7f

Department Chairman

s4S iç -S ,

Dean

Chairman, SCUS

Sus /3-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. ALtach course outline).V

S



COURSE OUTLINE

COURSE: Comm. 320-3

TITLE: Financial Accounting: Assets

Objective:

In depth coverage of the accounting methods, problems and limitations associated with assets. Rather than deal with assets at introductory intermediate and advanced level do it this once and do it thoroughly. In all cases alternative valuation bases will be emphasized and illustrated together with the impact on income. Where appropriate, impact on determination of taxable income will be discussed, theory and practice will be integrated.

Pre-Requisite:

S

Accounting Structure and Methods (or permission)

Contents:

Cash Receivables Inventory Short term investments ) Long term investments )

Fixed assets Intangibles

Possible Texts:

To be left for Financial Accounting: Equities as some are reciprocal of liabilities and also leads on directly to consolidations.

a standard intermediate accounting text (preferably a Canadian edition) Skinner, Accounting Principles

S40



1. (dendar Information Department: Econ. and Cm. Abbreviation Code: COMM Có&irse Numher: 32 Credit Hours: 3 Vector:-1ç

1it1 of Course: Financial Accounting: Equities


In depth coverage of accounting methods, problems and limitations associated with liabilities and owners' equity. Consideration of effect of alternate valuation bases. Integration of theory and practice in relation to treatment of equities.

Nature of Course (Lecture/Tutorial)

Prerequisites (or special instructions): Comm 320-3 or permission of Students may not receive credit for both this course and the former Comm 322-3.


2. Scheduling

Row frequently will the course be offered? 2/3 times per year


Which of your present faculty would be available to make the proposed offering possible? D. McDonald, T. Var

ObjectivesoftheCourse

As for Financial Accounting: Assets but deals with equities (liabilities and owners' equity).




Staff None

Library

Audio Visual

Space H

Equipment

5. Agproval

Date: Otp4,'_27/75

^ Z. Department Chairman

-c

Dean Cha -lnaa)SCUS

cLl;s '3-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. Aieh course outline). L/

41



COURSE OUTLINE

COURSE: Comm. 32-3

TITLE: Financial Accounting: Equities

Objective:

As for Financial Accounting: Assets but deals with equities (liabilities and owners' equity).

Pre-requisite:

Financial Accounting: Assets (or permission)

Contents:

Trade payables Other current payables including those arising from payroll

• Long term debt Deferred income tax Shareholder's equity Investments as assets Consolidated financial statements

Possible texts:

a standard intermediate text and a standard advanced text Skinner, Accounting Principles

r L

42


NEW CURSE PROPOSAL FORM

1. :lendar Inforoation Department: Econ. and Comm.

S

,thbreviation Code: COMM Có&rse Number: 347 - Credit Hours: 3 — Vector: 2-1-0

lit Ic of Course: Buyer Behaviour

Calendar Description of Course: A study of the manner in which decisions are made in the market place, both by the ultimate consumer and the industrial buyer. Course will include consideration of consumer decision processes, individual and group influences and special cases such as brand loyalty and consumerism.

Natui:e of Course (Lecture/Tutorial)

Prerequisites (or special instructions): Comm 332-3, Comm 343-3

What course (courses), if any, is being dropped from the calendar if this course is approved: None

2. Scheduling

Row frequently will the course be offered? 2 times per year

Semester in which the course will first be offered? 763

Which of your present faculty would be available to make the proposed offering possible? I. Andrews, G. Mauser, R. Wyckham

o.


A study of the manner in which decisions are made in the market place, both by the ultimate consumer and the industrial buyer.



Faculty None

Staff None

Library If

Audi" Visual"

Space 'I

Equipment

5. Approval

/Date: 4A- 27;5

Department Chairman Dean

Chairman, SC(JS

.u;s 73-i4b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. Aiach course outline).

''7343

0 SIMON FRASER UNIVERSITY


COURSE OUTLINE

COURSE: Comm. 347-3

TITLE: Buyer Behaviour

Objective:

A study of the manner in which decisions are made in the market place, both by the ultimate consumer and the industrial buyer.

Pre-requisites:

Comm. 322, Comm. 343

Outline of Topics:

Consumer Decision Processes A. Stages in Consumer Decisions B. Comprehensive Models (e.g., Howard and Sheth) C. More Specific Models (e.g., brand loyalty; information use)

II The Nature and Influence of Individual Predispositions A. Perception and Learning B. Motivation and Personality C. Attitude Structure and Attitude Change Theories

III Group Influences in Consumer Decisions A. Role Theory and Group Dynamics B. Social Stratification (Social Class) C. Cultural and Sub-Cultural Influences

IV The Industrial Buyer

V Special Topics A. Diffusion of Innovation B. Brand Loyalty C. Consumerism

S44

• SENATE COM1IITTEE ON UNDERGRADUATE STUDIES CHANGE IN CREDIT HOURS

COURSE PROPOSAL FORM AND.NUMBER ONLY

. .) Lendar Information Department ECONOMICS AND COMMERCE

S

,Thhrevtation Code: COMM Cd&&rse Numb e r : _348_ Credit Hours: 4 — Vector. 2 -2-0 -

lAt.le øf Course:PROMOTION MANAGEMENT

Calendar Description of Course: An integrative approach to the study of pvomotion

including advertising publicity, personal selling and sales promotio;; evaluation of the role promotion has in marketing and the economy; formulation and analysis of promotion goals, planning organizing and controlling; utilization of market research studies; forecasting, budgeting

Nature of Coursemedja selection; romotion institutions.


A eft .v7sZ, C.#*td€,t / C.'s 3'j--.0

i.%. ,.&.- /r'r_- Ce'f What course (courses), if any, is being dropped from the calendar if this course is

approved: C . )'t 'i', 3 '.r-J-2. Schedulin

How frequently will the course be offered?



3. Objectives of the Course •


Whit additional resources will be required in the following areas:

Faculty

Staff

I. Lb rary

Audi- Visual

Space

Equipment

5. Approval

Date: Ll 1"-7

"2K 7 V ̂ -4"

rtmentCh'

rhai,man,SCUS

Lk;S '3-34b:- (When completing this form, for instructions see Memorandum SCIJS 73-34a. AL3ch course outline).

• '1:3 45



1. iendar Information Department: Econ . and Comm.

Ab b reviation Code: coMM Có&rse Number: .403 Credit Hours: 3 Vector. 0-3-0 - W 11th'. of Course: Seminar in Business and Society


Advanced topics in business and society. Specific emphasis may vary and may include the evolution of the business system in Canada, foreign investment and its impact, consumerism, environmental protection, business ideologies, etc.

Nature of Course (Seminar)

Prerequisites (or special. instructions): Completion of 90 credit hours.


2. Scheduling

Uow frequently will the course be offered? 1/2 times per year.


Which of your present faculty would be available to make the proposed offering possible? W. Dickson, J. Farquhar, G. Mauser, B. Schoner, R. Wyckham

3. Objectives •

To fill gap in program.




Staff None

Library

Audi'' Visual

Space I'

Equipment

5. Approval

Date: Oct. 27/75'.

0 1 9 N m a Snt tC—h a i r ^=man

*c c.A4.. re

Dean Chai rman, SCIJS

/3-34b:- (When cpl9ting this form, for instructions see Memorandum SCUS 73-34a. AL.ach course outline).'-'

'73 46

0

Simon Fraser University

S Department of Economics and Commerce

COURSE OUTLINE

COURSE: Commerce 403

INSTRUCTOR:

TITLE: Seminar in Business and Society SEMESTER:

Topics may include the evolution of the business system in Canada, foreign investment and its impact, consumerism, environmental pro-tection, business ideologies, etc.

Pre-requisite: 90 credit hours accumulated.

0-

.

47



1. :.dendar Information Department: Economics and Commerce

Abbreviation Code: Comm _- Cótrse Number: 421 Credit Hours: 3 Vector: 2-1-0 -

lArle of Course: Accounting Theory


Consideration of methods by which accounting theory is developed and examination of specific models including historical costs, replacements costs, resale price and price level adjustment models. (Lecture/Tutorial)

Nature of Course

Prerequisites (or special instructions): Comm 321-3 or permission of the

.f tL ' a . 7'.i i. I' C b-c 1 - ia P'?' 7 .c CUlIl Y7( ... COIP. Fl 4791 —,J—


2. Scheduling

Roy frequently will the course be offered? 1/2 times per year


Which of your present faculty would be available to make the proposed offering possible? D. McDonald, A. Guthrie, T. Var, B. Sigloch

• 3. Objectives oftheCourse

This will be a theory course. Throughout the Financial Accounting sequence theory will be dealt with primarily through the use of alternative valuation bases. In this course the objective will be to trace the methods by which theory is developed and to examine some specific types of models.

4. Uudetary and Space Requirements (for information only)

• What additional resources will be required in the following areas:


Staff None I,

Library'I

Audi" VisualU

SpaceIt

Equipment

Da ti

Chairman, SCLJS

i;s 73-34b:- (When completing this form, for instructions see Memorandum . SCUS 73-34a.

Atach course outline). 48

S

4

0 SIMON FRASER UNIVERSITY


COURSE OUTLINE

COURSE: Comm. 421-3

TITLE: Accounting Theory

Objective:

This will be a theory course. Throughout the Financial Accounting sequence theory will be dealt with primarily through the use of alternative valuation bases. In this course the objective will be to trace the methods by which theory is developed and to examine some specific types of models.

Pre-requisite:

•

Financial Accounting: Equities (or permission)

Contents:

The process of theory development. The process of change in accounting practice (emphasize

Canadian practice). The historical cost model (e.g. Ijiri). The replacement cost model (e.g. Edwards and Bell). The resale price model (e.g. Chambers). Price level adjustment models. Behavioral aspects of accounting.

Possible texts:

Hendriksen, Accounting Theory and extensive periodical literature.

.

49

SENATE COMMITTEE ON UNDERGRADUATE STUDIES CHANGE IN . NUMBER

COURSE PROPOSAL FORM AND CREDIT HOURS ONLY

1. i.:.dendar Information Department: Economics and Commerce

,ThL)revtation Code:_ Comm Côtirse Number: 44.4 - Credit Hours: 4 Vector: 2-2-0 -

lAtle of Course:MARKETING RESEARCH


An introduction to the identification of marketing problems hypothesis formulation, data collection, processing and analysis; examination of secondary and primary sources of infor-mation; experimental, survey and clinical research designs; marketing, research proposals and presentation of findings; the theory and application of sampling, measurement and test-ing. 11, 1

(Lecture /Tutorial)

Natuie of Course


f.(i7 ,4 "'9 'J-J 639 ,.i'— 11ii ,4.. 4.-4-


approved: c°'' 00,07

2. Scheduling

Row frequently will the course be offered?



3. ObjectivesoftheCourse

4. lludgetary and SpaceRequirements (for information only)


Faculty

Staff

Library

Audio Visual

Space

Equipment

5. Approval

Date:

Depar '4 ' hair De 4 I n

•

Chairman, SCUS

•,:S/3-J4b:- (When completing this form, for instructions see Memorandum SCLJS 73-34a. ALiclt course outline).

f73. 50



1. (:1ndr Information Department: ''-&-.Commerce._ Abbreviation Code:_COMM Có&trse Number: 472 Credit Hours:3 Vector: 0-3-0 -

Fitle of Course: Seminar in Organizational Behavior


Advanced topics in organizational behavior. Specific emphasis may vary depending on special interests of faculty. However, general content will extend basic theories and problem descriptions covered in Comm 371 and Comm 387 and will include advanced organ-ization theory and special topics in Personnel.

Nature of Course Seminar


Comm 371-3 or Comm. 387-3


None

2. Scheduling

Row frequently will the course be offered? Once per year



Hoyt, Andrews. BeynQn, Silcox, Cahoon, Farquhar, Rogow, Pinfield 3. Objectives of th Course

To provide an opportunity for students to advance beyond basic, survey-type knowledge of organizational behavior. It would be equivalent to Econ. 401 in its treatment of more advanced material.



Faculty Additional Faculty

Staff None

Library None

Audio Visual None

Space None

Equipment None

5. Approval

Date: OtAw ?/'

Department hai

.4

Dean Chairman, SCLJS

SS 13-34b:-- (When coiaplting this form, for instructions see Memorandum SCUS 73-34a. AL'3Ch course outline).V

51

il

C COMM. 472 - REPRESENTATIVE BIBLIOGRAPHY

Rare, Paul, Handbook of Small Group Research, Free Press 1962.

Shephard, Clovis, SmaliGroups, Chandler, 1964.

Cartwright and Zander, Group Dynamics, R Peterson, Evanston 1960.

Hare, Bogatta, Bales, Small Groups, Knoph, 1955

Homans, The Human Group, Harcourt-Brace, 1950.

Fiedler, Fred, A Theory of Leadership Effectiveness, McGraw Hill, 1967.

Krech, Crutchfield, and BaJ.lachey, The Individual in Society, McGraw-Hill, 1963.

Brown, Roger, Social Psychology, Free Press, 1965.

Bradford, Gibb & Benne, Group Theory and Laboratory Method.

Bennis, Warren, Interpersonal Dynamics, Homewood, Dorsey Press, 1964.

Jones, and Gerard, Foundations of Social Psychology, Wiley, 1967.

Secord & Bockman, Problems in Social Psychology, McGraw-Hill, 1966.

Stodgill, Ralph, Individual Behavior and Group Achievement, Oxford Press, 1959.

Schacter, Stanley, The Psychology of Affiliation, Stanford, 19591.

Vroom, Victor, Work and Motivation, Wiley, 1964.

Tagiuri, Rnato, Person Perception and Interpersonal Behavior, Stanford, 1958.

.

52

March, J. C., Handbook of Organizations, Rand McNally

0-Thompson, V.A., Modern Organizations, Knopf, 1961

Blau, P.M. and Scott, W.R., Formal Organizations, Chandler, 1961.

Simon, H. S., Shape of Automation, Harper, 1965.

March, J. G. & Simon, H., Organizations, Wiley, 1958.

Simon, H., Administrative Behavior (2nd edition), MacMillan, 1957.

Barnard, C.I., Functions of the Executive, Harvard, 1938.

Cooper, W. et al, New Perspectives in Organization Research, Wiley, 1964.

Crozier, H, The Bureaucratic Phenomenon, Phoenix, 1964.

Cyert & March, The Behavioral Theory of the Firm, Prentice-Hall, 1963.

Katz, D. & Kahn, R.L., The Social Psychology of Organizations, Wiley, 1966.

. Thompson, J.E., Approaches to Organizational Design, Pittsburgh 1966.

Thompson, J.D., Organizations in Action, McGraw, 1967.

Vroom, V., Methods of Organizational Research, Pittsburgh, 1967.

Likert, R., Human Organization: Its Management and Value, McGraw, 1967.

Rubenstein & Haberstroh, Some Theories of Organization, Irwin, 1966.

Bennis, W., and Schein, E., Personal and Organizational Change Through Group Methods, Wiley, 1965.

McGregor, D.M., The Human Side of Enterprise, McGraw-Hill, 1960

Argyris, C., Organization & Innovation, Irwin, 1965.

-2-

.

53

Burns & Stalker, Management of Innovation, Barnes & Noble, 1961.

Lawrence, P., & Lorsch, Organization and Environment.

Bmnis, W., Benne, K & Chum, R., The Planning of Change, Molt, Rinehart & Winston, 1967.

Ginsberg, E & Reilly, E., Effecting Change in Large Organi-zations., Columbia Univ. Press, 1957.

Likert, R., New Patterns of Management, McGraw, 1961.

Woodward, J., Industrial Organization: Theory and Practice, Oxford Univ. Press, 1965.

Campbell, D.T. & Stanley, J.C., Experimental and Quasi-Experi-mental Designs for Research, Rand4lcNálly, 1966.

Webb, E.J. et al, Unobtrusive Measures, Rand-McNally, 1966.

Zetterberg., Hans, On Theory and Verification in Sociology, Bedminster Press, 1963.

Kerlinger, F., Foundations of Behavioral Research, Molt.

Feetinger & Katz, Research Methods in the Pebavioral Social Sciences.

Leavitt & Pondy, Readings in Managerial Psychology, University Press, 1964.

d.

-3-

.

54



1. .:dendar Information Department: Ecpn. aComi,

S

,\Llrevtation Code:COMN COUrSe NumJer:_7.Z._ Credit Hours:3 - Vector:j_3_p -

Ittle of Course: Seminar in Small Business Administration

Calendar Description of Course: Emphasis may vary but may include in any given semester consideration of small buisness in the Canadian eèonomy, career comparisons in small and large businesses, evaluation of new ventures, organization, capitalization, planning, marketing and financial management.

Nature of Course Seminar


Commerce major and completion of 90 credit hours.


2. Scheduling

How frequently will the course be offered? once per year


Which of your present faculty would be available to make the proposed offering possible? W. Dickson, R. Vergin, B. Mann, W. Wedley, E. Scott

3. Objectives of the Course 5 To fill gap in program. This course was previously offered as a Selected Topics course and it was well-received.



Faculty None

Staff None

Library

Audi" Visual "

Space

Equipment

Adft so /t1140.1U1P - - Dean Chairman, SCUS

S LL 73-i4b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. ALtaCh course outlthe).p'

1 73 55

5. Approval

Date: Oct. 27/75

a ment Chairman



COURSE: Commerce 477-3 INSTRUCTOR:

TITLE: Seminar in Small Business SEMESTER: Administration

COURSE OUTLINE

This course will focus on some of the following topics, but the particular emphasis may change from semester to semester. Small business and the Canadian Economy, career comparisons in small and large businesses, the search for business opportunities, financial evaluation of a new venture, market analysis of a new venture, legal compliance, organ-ization, capitalization, planning, marketing, financial management.

.

56

AW SENATE COMMITTEE ON UNDERGRADUATE STUDIES


1. ciiendar Information Department: Economics & Commerce

Abbreviation Code: COMM CótLrse Number: 489 - Credit Hours:3 Vector: 0-3-0 --

Ittle of Course: Small Groups & Organizations


A cognitive examination of the theories of small group behavior and their empirfi relevance for an understanding of organizational behavior.

Natuie of Course Seminar

Prerequisites (or special. instructions):

Comm 371 or Comm 387


None

2. edu1in

How frequently will the course be offered? Once, possibly twice per year.

Semester in which the course will first be offered? Fall, 1976

Which of your present faculty would be available to make the proposed offering possible? Andrews, Pinfield, Hoyt, Farquhar, Silcox, Beynon

40* Objectives of the Course To provide balance and counterpoint to Comm 488 which is designed to provide experiental learning about small group behavior.



Faculty None

Staff None

Library None

Audio Visual None

Space None

Equipment None

5. Approval

Date:f24Ae4

'4áentcE2n

L)WS %kow. w-4Y

r*401

.r. 44v. Dean

Chairman, SCLJS

ct.us 73-34b;- (When completing this form, for instructions see Memorandum SCUS 73-34a. Attach course outline)/' 57



COURSE OUTLINE

COURSE: Commerce 489-3

TITLE: Small Groups & Organizations

The course Is organized around a group of topics. These topics and some suggested readings for each are given below.

TOPICS AND SUGGESTED READINGS

I. Affective Relations - affiliation, liking, aggression, emotions. A. Schachter, Stanley. Psychology of Affiliation. Stanford

University Press, Stanford, California, 1959.

B. Berkowitz, Leonard. Aggression: A social Psychological Analysis. McGraw-Hill, New York, 1962.

C. Buss, Arnold M. The Psychology of Aggression. John Wiley & Sons, Inc., New York, 1965.

• D. Hèider, Fritz. The Psychology of Interpersonal Relations. John Wiley & Sons, Inc., New York, 1958.

B. Schachter, S. and J.E. Singer. "Cognitive, Social and Psychological Determinants of Emotional State." Psychological Review, No. 62, 1962.

II. Attitude Change - Factors that tend to reduce or increase resistance to change. (Primarily refer to Zimbard & Ebbeson: Influencing Attitudes and Changing Behaviors.

A. The Yale work on attitude change 1. Hoveland, Carl I., Irving L. Janis, and Harold H. Kelley.

Communication and Persuasion. Yale University Press, New Haven, Connecticut, 1953.

2. Janis, Irving, L., et.al . Personality and Persuasibility. Yale University Press, New Haven, Connecticut, 1959.

I. Rosenberg, Milton J., et.al . Attitude Organization and Change. Yale University Press, New Haven., Connecticut, 1960.

.

II

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B. Dissonance Theory 1. Festinger, Leon. A Theory of Cognitive Dissonance. Stanford

or,University Press, Stanford, California, 1957.

2. Festinger, Leon, et.al . Conflict, Decisions and Dissonance. John Wiley & Sons, Inc., New York, 1962.

C. Resistance 1. McGuire, W.J. "Resistance to Persuasion Conferred by Active

and Passive Prior Refutation of the Same and Alternate Counter-Arguments." Journal of Abnormal and Social Psychology, No. 63, 1961.

2. . "Persistance of the Resistance to Persuasion Induced by Various Types of Prior Belief Defense." Journal of Abnormal and Social Psychology, No. 62, 1961.

III. Conformity, Compliance, Obedience - Primarily, the effects of social pressure on behavior.

A. Berg, I.A. and B.M. Bass (Eds.). Conformity and Deviation. Harper, New York, 1961.

B. Asch, S.E. "Effects of Group Pressure upon the Modification and Distortion of Judgment." In H. Guetzkon (ed.) Groups, Leadership, and Men. Carnegie Press, Pittsburgh, Pennsylvania, 1951.

C. Milgrain, Stanley. "Behavioral Study of Obedience." Journal of Abnormal and Social Psychology, No. 69, 1964.

IV. Group Interaction - leadership, group structure, communication, co-hesiveness, etc.

A. Lindzey, Gardner & Elliot Aranson (Eds.). Handbook of Social Psychology. (2nd Ed.) Addison-Wesley Publishing Company, Reading, Massachusetts, 1969.

B. Secord, Paul F. and Carl W, Backman. Social Psychology. McGraw-Hill, New York, 1964.

C. Cartwright, Dorwin and Alvin Zander. Group Dynamics. Row, Peterson, Evanston,, Illinois, 1960.

D. Hare, A. Paul. Handbook of Small Group Research. Glencoe Free Press, New York, 1962.

E. Thibaut, J.W. and H.H. Kelley. The Social Psychology of Groups. John Wiley & Sons, Inc., New York, 1959.

.

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SiMON FRASER UNIVERSITY · SiMON FRASER UNIVERSITY S.75-43 To . ... ECON.302-3 to 301-5. ECON 363-5...

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