ACC 400.3
Honours Seminar in Accounting
1&2(1.5S)
Prerequisite(s): Admission to the B.COMM Honours Program.

Students in the Accounting Honours program shall register in this course. Readings in research methodology will be assigned and the student will conduct a research project under the supervision of a faculty member. A report on the research will be presented to the regular Department Research Seminar. Students registered in this course must attend this regular Department Seminar.

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Master of Science in Accounting

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GRADUATE COURSES

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Department of Accounting, College of Graduate Studies & Research

ACC 814.3
The Auditing Profession
1(3S)

Examines the economic, social, and professional determinants of an auditor's work environment. In addition, the auditor judgment process is examined through study of various theories and models from the psychology of information processing. Empirical applications of these models are considered in terms of auditor's judgments regarding issues such as analytical procedures and aggressive financial reporting.

ACC 823.3
Management Accounting and Control Processes
1(3S)

Examines academic research in selected areas within the managerial accounting and control literature. Current research examining cost accounting systems (e.g., activity-based costing) and management control processes, including strategy, structure, performance measurement and evaluation, are discussed. Research papers discussed cover different methods (e.g., case studies, experiments, surveys).

ACC 824.3
Accounting Information and Capital Markets
1(3S)

Explores both traditional and contemporary theories and research in financial accounting with a focus on empirical research. Paradigms that will be studied in depth include capital markets and costly contracting research.

ACC 825.3
The Evolution of Accounting Practices
1(3S)

The evolution of accounting thought and practices is examined with regard to both its internal and external dimensions. Sources of influence are traced and their relationship to present practices and to the future is sought.

ACC 827.3
Research Methodology in Accounting
1(S, 2 weeks)

Introduces students to a wide range of research approaches appropriate to, and illustrative of, current accounting research. The course prepares students to effectively use these approaches in their own research and to critically evaluate research done by others.

ACC 898.3
Selected Readings in Accounting
1(R)

Selected readings will be offered in specialized areas of scholarship within the department upon approval of the Graduate Accounting Committee.

ACC 990
Research Seminar

A forum in which faculty members, visiting professors and M.Sc. students will present research papers.

ACC 994
Research in Accounting

Students undertaking research should register in this course each year until completion of the program.

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Master of Professional Accounting

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MPACC 801.2
The Business Environment
Prerequisite(s): Admission to Graduate Studies and permission of the department.

Focuses on current developments in the internal and external environments of modern business and administrative organizations and their implications for the accountant of tomorrow.