ACCOUNTING THEORY

Credit Hours: 3 · Graduate

The aim of this seminar is to impart an understanding of the historical evolution of the literature on financial accounting theory and accounting principles, as well as emerging developments in accounting research. A companion objective is to come to understand the evolving dynamic of the standard-setting process for financial reporting in the United States and at the international level, including consideration of the “political” intrusions into this process. Readings will be drawn from the periodical literature, books and monographs, and reports. A term paper will be required. Mutually Exclusive: Cannot register for MACC 591 if student has credit for BUSI 491 / MGMT 591 .