ACC 616 Accounting Theory and Development (3)

Course Prefix
ACC
Course Number
616

Course Title

Accounting Theory and Development

Credit Hours

3

Teaser

History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards. Pre: 323 or 582 with C- or better, or consent.