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Apr 25, 2024
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ACC 533 - Accounting Theory
Pre-requisite: ACC 331 and 334 and admission to the MBA program or permission of the MBA coordinator and the instructor.
This course is designed to pursue, analyze, and provide a logical and coherent set of principles that form the conceptual framework for the evaluation, promotion, and continuing development of sound accounting practice. Included are syntactical theories relating to the structure of financial reporting, interpretational theories relating to measurements and relationships, and behavioral theories relating to presentation and disclosure of accounting information. Together the different levels of evaluation confirm or refute present practice, and provide improved handling for emerging contemporary accounting problems.
3 Credits.
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