ACCT-780 Seminar in Accounting Theory

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Examination of the development of accounting theory and, in the context of the current state of the accounting theory, a critical analysis of contemporary accounting issues including ethical and professional implications. Review of relevant literature related to advanced accounting topics. Students hone communication skills in the context of advanced accounting thought; gain insight into accounting research and analytical skills; and develop the ability to reason through complex reporting situations using existing standards and principles. Prerequisite: ACCT-641 and ACCT-642 (ACCT-642 may be taken concurrently) or permission of program director.