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BST 105 - Accounting & Accountability

Description
Introduces the theoretical and contextual foundation of accounting. 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 may include the 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; and the increasing importance of data analysis in the industry.
Credits
4
Recent Professors
Karen Crisonino
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Recent Semesters
Spring 2023, Spring 2022, Spring 2021
Usually Offered
MW (1 hour 15 minutes)
Class Size
30