MBA 635. Accounting Theory and Research

The objectives of this course are to develop students’ understanding of several major, empirically-based theories of accounting as well as students’ abilities to analyze accounting practices through these theoretical frameworks. Emphasis is placed on understanding historical underpinnings of accounting, on understanding accounting as a social and political process, and on understanding the economic value of accounting information. The central focus of this course is on financial reporting-related issues.
Offered: Regularly
Credits: 3
Prerequisite: ACCT 401.