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This course is an advanced study of conceptual and practical aspects of accounting as a control system within the larger business context. Topics such as enterprise risk management, operational risk management, organizational performance, resource allocation decisions, cost allocation (activity-based costing, job order costing), break-even analysis, cost-volume-profit analysis, budgeting, variance analysis, transfer pricing, performance measurement, and capital budgeting will be examined within the context of both small and global organizations. This course will also consider how technology, such as AI and blockchains, is changing business practices as well as accounting control systems.
This course is open to graduate students only.