Apr 06, 2025

2023-2024 Graduate Catalog

2023-2024 Graduate Catalog THIS CATALOG IS ARCHIVED. BE SURE YOU ARE ACCESSING THE MOST ACCURATE CATALOG FOR YOU.

ACCT 617 - Accounting Theory

Surveys evolution of thought in accounting theory. Considers current state of positive and normative theory. Contrasts and compares competing accounting paradigms. Critiques standard setting process. Each student identifies and analyzes a current accounting problem and then resolves it in some appropriate theoretical context. Work is presented to classmates orally and in writing, frequently as a team project.

Requisites: ACCT 612 (Required, Previous).

Credits:3 cr

Session Cycle Fall and WinterYearly Cycle Periodically