2023-2024 Catalog

 

700

ACCT-730 Financial Reporting

In this course, students will evaluate financial reporting methodologies that solve financial reporting problems suitable for the changing global marketplace using new applications of theory or changes in standards and their impact on financial reporting. Students will justify the practice of financial reporting and related technical issues, evaluate sustainability accounting and reporting, and create a personal code of ethics in reporting that is in alignment with the Virtuous Business Model.

4

ACCT-731 Accounting in the Global Marketplace

In this course, students will interpret accounting standards across the global workplace and analyze new applications of theory or changes in standards and their impact on international accounting. Students will assess the convergence of international standards on the U.S. GAAP and corporations, evaluate the implications of convergence between the major accounting standards, and evaluate the impact of the Virtuous Business Model upon present international accounting standards.

4

ACCT-732 Advanced Topics in Management Accounting

In this course, students will integrate advanced topics of accounting into applications usable within the global workplace and formulate transfer-pricing policy to meet organizational needs while being in alignment with the Virtuous Business Model. Students will critique the elements of strategic management accounting, assess risk and uncertainty factors in capital project appraisals, and incorporate nonfinancial performance measurements into financial reports.

4

ACCT-733 Doctoral Accounting Seminar

In this course, students will synthesize theoretical models and their implications to the practice of accounting and evaluate the underlying theoretical approaches to setting standards. Students will critique the conceptual frameworks for the FASB and IFRS, assess the economic consequences of accounting standards using the Virtuous Business Model, and analyze the significance of the Sarbanes-Oxley Act and other U.S. and international legislation and regulations in accounting.

4

ACCT-790 Applied Doctoral Program Evaluation and Assessment - Accounting

This is the culminating course of the DBA program in which students will defend their doctoral project. Students in this course will integrate forward-thinking virtuous leadership into global team-based business practice, create ethical change management solutions and strategies for complex business problems, and evaluate new applications of theory or changes in standards and their impact on accounting. Students will synthesize advanced research in education, consulting, or business leadership into their doctoral practice in order to create new accounting knowledge for application in the global workplace. Students will integrate a virtuous worldview into both their personal and professional lives. Prerequisite: Completion of all other required courses.

4

ACCT-791 Scholar-Practitioner Seminar: Accounting

In this course, students further develop and refine their voices as scholar-practitioners through active exchange within communities of practice and scholarship. Students will draw on critical and creative mastery of a broad range of concepts, theories, and practices, as well as be aware of the assumptions underlying them from perspectives which go beyond individual disciplines and contexts. Grounded in theory and research, informed by experiential knowledge, motivated by personal values, and through the lens of a virtuous worldview, students will synthesize new business administration knowledge and skills for application in the global workplace. These reflect solutions to real-world business administration problems using new applications of theory or changes in present practice. Students will develop skills to effectively communicate their findings in a variety of formats including peer-reviewed written or oral venues. Prerequisite: Completion of all other required DBA program courses with the exception of BADM-785 and BADM-792.

3
Indiana Weselayan