Apr 24, 2024  
2020-2021 College of Liberal Arts (Admitted Fall 2020/Spring 2021) 
    
2020-2021 College of Liberal Arts (Admitted Fall 2020/Spring 2021) [ARCHIVED CATALOG]

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BST 105 - Accounting & Accountability

4 credits
Introduces the theoretical and contextual foundation of accounting. It does not focus on technical aspects of accounting or bookkeeping, but introduces the managerial, institutional, professional, socio-political, and ideational context of accounting. The main content includes:

  • Constitution of business organizations and the functions of accounting within them: historical and current frameworks.
  • Accountancy as a profession: How accountancy is organized and regulated as a profession.
  • The role of the state and civil society in shaping and regulating accounting systems.
  • Ethical dimensions of accounting: individual and organizational decision-making.
  • The increasing importance of data analysis in the industry.



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