Mar 14, 2025  
2021-2022 College of Liberal Arts 
    
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BST 415 - Accounting Theory and Practice

4 credits
Introduce students to a number of theories of accountancy that view accounting practices from a range of economic, sociological and political perspectives. Covers theories behind both mandatory accounting & disclosures and voluntary disclosures (such as social and environmental accounting and disclosures). The key learning outcomes of this course are to enhance knowledge and understanding of normative, positive and critical theories of accounting. After successful completion, students are expected to gain skills of developing and presenting critical arguments associated with the motivations for accounting and reporting practices, both in written and oral form. Open to seniors only. Prerequisites: BST 315  and BST 316  


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