Accounting at the Carlson School is one of the premier theoretical programs in the nation. It seeks to increase each student's understanding of accounting theory and its relationship to other disciplines, such as economics, psychology, and sociology. Research methods used include mathematical modeling, empirical and econometric studies, behavioral lab experiments, and experimental markets. Students will take seminars covering current accounting literature and research. Major areas of faculty expertise include theory of contracting, capital asset pricing, efficient markets, cost allocations, and decision-making processes.

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Viewed as a field of applied economics at the Carlson School, business finance students must have a strong background in economic theory and mathematics. This area is most suitable to individuals interested in economics, mathematics, and quantitative methods. Students generally complete coursework in economics, finance, mathematics, statistics, and accounting. Major areas of faculty expertise include corporate finance, financial markets and institutions, IPOs, asset pricing, and portfolio theory.

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Information and Decision Sciences at the Carlson School is one of the world's top-rated research programs in information systems. Students in this area learn intellectual frameworks and methodologies for analyzing the management of information in support of decision making, and the management of information and information technology for organizations. Psychological science, organizational theory, economic theory, and systems development theory are all studied as foundational, theoretical bases for the analysis of information and decision systems. Faculty research includes the management of information technology infrastructure; evaluating investments in information technologies, web technologies, and e-commerce; the strategies and economics of electronic service delivery; organizational strategy in the adoption and use of information technologies; knowledge management; descriptive and prescriptive analysis of human decision processes; understanding of expert decision processes and knowledge engineering related to developing expert systems; methods of problem formulation and the design process; database design and management; and strategic planning for information technology in organizations.

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Marketing and Logistics Management at the Carlson School (recently rated in the top 10 nationwide in research) is concerned with the economic and social processes that lead to exchanges between buyers and sellers, as well as with the complex issues of the transportation system, logistics trade-offs within a firm, and inter-firm channels of distribution. Students develop conceptual, analytical, and research skills and knowledge in a wide range of marketing and logistics areas. Faculty expertise includes consumer information processing, new product development, channel management, the role of marketing within the firm, pricing strategy, and sales force management, along with logistics channel relationships, supply chain management, and e-business.

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Operations and Management Science at the Carlson School was recently rated the top research program in the nation. This area deals with the study of organizations that produce goods and services and the related methods of management science used to improve operations and organizations. Faculty research interests include strategic management of operations, quality management, technology management, service operations, supply chain management, simulation, and statistical quality control.

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Strategic Management and Organization at the Carlson School (recently rated in the top 10 in terms of research nationwide) addresses the external relations between the organization and its environment as well as the internal processes of organizational adaptation and change. It covers three broad areas of concentration: strategy; organizations; and business, government, and society/international business. All three areas have strong international business focuses. Students develop an individualized program of study and work closely with faculty on research and teaching. Faculty research strengths include the formulation and implementation of business strategy, organization structure and process, managing the human system to achieve organizational objectives, business ethics, entrepreneurship, and inter-organizational relationships.

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