Introduction to Accounting Theory

Course Number: 47718

This course offers an introduction to the theoretical investigation of accounting as an academic discipline. The introduction is open to perspectives from the history of accounting thoughts, the mathematical foundation of bookkeeping, and modeled economic behavior. The central object of interest is the structure of accounting measurements and information. In varying degree, the course 1) integrates the various historical attempts at building intellectual foundations prior to the emergence of the modern accounting theory; 2) covers the mathematical structure of accounting measurements; 3) constructs basic theory-extension built on powerful forces of information economics and information science.

Degree: PhD
Concentration: Accounting
Academic Year: 2023-2024
Semester(s): Mini 2
Required/Elective: Elective
Units: 6

Format

Lecture: 100min/wk and Recitation: 50min/wk

Textbook(s):

A draft of the textbook written by the instructor will be used; additional materials include consulting texts and journal articles; and an optimization software (excel or matlab) will be used some weeks.

Learning Objectives

The students will be able to have in-depth understanding of current accounting research and, to some extent, corporate finance research that built on information economics. Students will be able to begin seek relevant research questions using information economics tools.