Aug 26, 2025  
2025-2026 Course of Study Bulletin 
  
2025-2026 Course of Study Bulletin

ACCT - 5341 Accounting Theory


Description
This course will contrast financial and social accounting issues worldwide. It will review the history of accounting and the trend toward increasingly complex capital markets and financial contracts. Positive theories as to why certain practices evolved and normative theories regarding idealized practices will be contrasted.

Credits: 3
Course Level: Graduate
Academic Level: Graduate