This Ph.D. seminar examines the strategic foundations of innovation and entrepreneurship, which are two critical engines of value creation and competitive advantage. Approximately 75% of the course focuses on innovation (firm capabilities, technological change, ecosystems, industry dynamics), and 25% on entrepreneurship (opportunity recognition, new venture strategies, corporate entrepreneurship). The course engages deeply with seminal theoretical works and leading empirical studies from top journals (Strategic Management Journal, Academy of Management Journal, Organization Science, Management Science, Research Policy, and others). Students will develop a strong understanding of how innovation and entrepreneurship shape firm behavior, industry evolution, and broader economic systems. Emphasis is placed on critically evaluating major frameworks, synthesizing diverse perspectives, and identifying opportunities for future research contributions.

First part of course: conceptual in nature. Topics include nature of attest function, ethical and legal relationships of audits and types of audit reports. Second part: technical aspects of auditing including study and evaluation of internal control. Final part: statistical sampling and auditing in a computer environment. Prerequisite: SCH-MGMT 522 or equivalent.

This course will provide a conceptual framework for accounting for the combination of firms into a single economic entity. Topics include business combination consolidation problems, and accounting for international operations by examining translation of foreign currency financial statements and accounting for foreign currency transactions. Also examines fund and not-for-profit accounting.

Continuation of ACCOUNTG 221. Conceptual framework for accounting for a firm's reported assets. The nature of assets, their recognition, measurement, and disclosure. Motivations of management in choosing among acceptable accounting alternatives in each of these areas examined, along with the economic consequences of such choices. Prerequisite: ACCOUNTG 221.

Managerial accounting for non-accountants. Focus is on the use of accounting information to improve planning and control activities in business enterprises. Topics include determining the costs of products and services, assessing product and project profitability, and budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.

Managerial accounting for non-accountants. Focus is on the use of accounting information to improve planning and control activities in business enterprises. Topics include determining the costs of products and services, assessing product and project profitability, and budgeting and monitoring costs and profits. Prerequisite: ACCOUNTG 221.

Preparation and uses of financial statements of business enterprises; the accounting process of recording, classifying, and interpreting business transactions. Conceptual problems analyzed include accounting for inventories, depreciation, and capital stock.

Contact department for description.

Contact department for description.