Spring,
Fall
4
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, activity-based costing, break-even analysis, job order costing, variance analysis, transfer pricing, and cost-volume-profit analysis will be examined within the context of both small and global organizations. This course will also consider how technology, such as blockchains and RPA, is changing business practices as well as accounting control systems.
Prerequisites: Graduate Student Only