700

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.

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.

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.

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.

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.