BUSINESS A773 / Seminar in Managerial Accounting Research

3 unit(s)

This seminar provides a broad overview of contemporary analytical research in accounting. Emphasis is placed on competing theories of the role of management accounting in organizations and society, as well as the issues and problems surrounding the implementation of management accounting techniques in practice. Topics include agency models of performance evaluation and compensation contracts; decentralization, planning and control; financial and non-financial information for performance measurement and transfer pricing.