ACCT 613 Managerial Accounting Seminar (PhD)

The main aim of this course is to explore and discuss ongoing and emerging issues in managerial accounting through a critical evaluation and analysis of recent published papers in accounting journals and other sources. A secondary aim of the course is to provide students with an opportunity to understand, analyze, evaluate, and conduct qualitative management accounting research.

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 sustainability accounting, performance measurement, cost accounting, budgeting and resource allocation, control and risk management, transfer pricing and other management tools and models in business organizations, as well as major contemporary issues that have emerged in management accounting in recent years.