ACC 616 - Accounting Theory and Development

Institution:

University of Hawaii at Manoa

Subject:

Accounting

Description:

History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards. Pre: 323 or 582 with C- or better, or consent.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Seminar

Notes:

Additional Information:

Historical Version(s):

Institution Website:

manoa.hawaii.edu

Phone Number:

(808) 956-8975

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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