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BAB905 - Project Management
IAF510 - Accounting Theory
In this advanced level course, students explore various theories that underlie financial accounting and reporting. The concept of present value accounting in ideal conditions and the theory of decision making under uncertain conditions is examined. Securities market efficiency is considered and related to capital asset pricing models. Problems related to information advantage and a manager's motivation are given close attention. An attempt is made to reconcile the potentially conflicting roles of financial reporting in meeting the needs of investors and managers. The concept of economic consequences is explained and related to decision usefulness and efficient securities market theory. Conflicting versions of positive accounting theory are compared and related to management behaviour. Conflicts between parties to executive compensation and debt contracts are examined and related to earnings management issues. Accounting standard setting processes are examined from the perspective of both economic issues and political issues, including the trend towards convergence of differing accounting standards internationally.
Pre-requisite: IAF410
IAF710 - Advanced Financial Accounting
This advanced financial accounting course provides an in-depth study of six major areas of advanced financial accounting. These are standard setting in Canada and internationally, financial instruments, income tax allocation, long-term intercorporate investments, consolidation, foreign currency translation and consolidation of foreign subsidiaries, and not-for-profit and public sector accounting.
IAF716 - Operations Management
This course provides a foundation in operations management with an emphasis on the organizational and management principles that impact on the flow of product through a corporation. Students will gain an understanding of strategies, plant organization and location, capacity (people and equipment) planning, forecasting, purchasing, production planning and quality management as they are integrated into corporate operations to achieve mission statement success. The business skills acquired by students will enable them to understand the role of Accounting International and Finance in an operations management context, as well as the role of manufacturing and supply chain management technology to conduct business functions thereby enabling graduates to undertake the complex and global requirements of Account as a strategic partner.
LSP700 - Applied Research Methodology
In this course, students follow a rigorous research process that starts with identifying a contemporary business problem in their area of interest. Students will formulate related objectives, research questions, hypotheses, or proposition. They will learn to compile a solid literature review using credible secondary sources, followed by building a simple theoretical framework using different dependent, independent and moderating variables to test these hypotheses/proposition. The research process ends with their choice of a research design method ? either quantitative or qualitative and the creation of a research instrument used to collect primary information. Finally, students consolidate all these deliverables into a research proposal, and complete necessary form(s), such as the Seneca Research Ethics Board (REB) form to consider, investigate and discuss the ethical implications of their research design and research instrument on participants.