everything.study
BUSI 4003

Accounting: Relevance and Influence

0.5 credit · Undergraduate

This course focuses on the evolution and impact of accounting theory on decision making and standard setting. Students will develop an ability to critically evaluate current and proposed accounting practices and their impact on decision making within a broad conceptual framework.

2025

Topics

  • Accounting Under Ideal Conditions & 2
  • Types of accounting theory 3
  • Efficient Securities Markets 4 & reading
  • Value Relevance of Accounting Information 5
  • Measurement Approach to Decision Usefulness 6 and 7
  • The Efficient Contracting Approach to Decision 8
  • Analysis of Conflict 9
  • Executive Compensation and Earnings 10 and 11
  • Standard Setting: Economic Issues 12
  • Standard Setting: Political Issues 13

Prerequisites & course information

Precludes additional credit for BUSI 4000 (no longer offered). Prerequisite(s): BUSI 2002 and BUSI 2501 and STAT 2601 with a grade of C- or higher in each. Lectures three hours a week.

Sources