- ACCT 603 International Accounting
This course focuses on accounting from a global perspective. The International Financial Reporting Standards (IFRS) are becoming the wide spread set of accounting standards adopted in several countries. This course integrates International Financial Reporting Standards (IFRS) into an advanced financial accounting course. The course will enhance students understanding of the links between the underlying transactions, the application of IFRS to those transactions and the financial statements obtained from an international perspective.
- ACCT 613 Accounting Research Methods
This course introduces research methods used in accounting. It is intended to help Masters' students to scientifically approach accounting related problems through a clear structure of ideas and scientific methods to collect and analyze data. This course is focused on applied research in accounting in areas such as financial accounting, auditing, taxation, international accounting, forensic accounting and fraud investigation.
- ACCT 623 Advanced Cost/Managerial Accounting
This course introduces the students to an advanced study of contemporary developments in the area of cost and managerial accounting. A particular emphasis will be on various quantitative techniques and various applications related to managerial accounting problems.
- ACCT 643 Fraud Detection and Prevention
This course provides an investigative study of how and why fraud is committed, how fraudulent conduct can be detected and prevented, and how claims for fraud should be investigated and resolved. Terms and concepts covered in the course include the fraud triangle, the fraud diamond, tone at the top, proactive fraud detection, enterprise risk management (ERM).
- ACCT 653 Advanced Accounting Information Systems
The course reflects on issues related to advance accounting information systems technologies and its practice in a way to enhance business process operations and management of risks and controls. Students will be introduced to several advanced issues that are related to information technology and its application, as well as the dynamic nature of accounting information systems.
- MIST 613 Information Security
This course reflects on advanced issues related to the study of information security systems. Particular emphasis will be on several aspects and dimensions including the ethical, legal, professional, risk management; technological; and physical security dimensions.
- ACCT 663 Business Information Consulting
This is the capstone course for the Master of Accounting program. The student will experience an integrative course that is intended to address the knowledge base needed by accounting professionals in serving as consultants. The course will focus on providing special emphasis on the application of various principles and concepts through the analysis and presentation of several case studies dealing with contemporary issues or emerging trends in the field of accounting.
This is the capstone course of the Master of Accounting program for the thesis track. The thesis will show that the students are able to conduct a research project on current or emerging issues in accounting. They will relate the objectives/questions, the research methods and the findings to the relevant academic and non-academic literature. Students are expected to submit a thesis under the supervision of an assigned supervisor.
Electives
- ACCT 606 Corporate Governance
This course reflects on several current debates about theories of corporate governance and its practice. Topics include corporate governance theoretical frameworks, corporate governance failure, corporate governance reforms, the role of boards and institutional investors in corporate governance, and future directions for corporate governance and accountability.
This course introduces the students to important legal issues in the commercial law with particular emphasis on the fundamentals and principles of the contracting process, as well as those for the payment for contracts, and security for payments. In addition, the course will also enhance the students understanding of the bills of lading and warehouse receipts and letters of credit.
- MAGT 611 Business Ethics & Legal Environment
This course covers legal and case analysis of court systems and dispute resolution, contracts, employment, and professional obligations that influence the decision-making process of managers. The relationship between personal values and business conditions and legal environment will take place. Other countries' business law and international agreements that govern the business environment in the world are also examined.
- MIST 616 Enterprise Resource Planning
This course is mainly focusing on the use of technology in all aspects of a business with the aim of providing the students a heightened awareness of emerging technologies and current trends in e-business. The course will explore several technical issues including the accounting and financial applications, purchasing and production tools, sales and marketing functions, and human resources management, use of technology for customer relations management.
- ACCT 633 Governmental and Non-profit Accounting
This course introduces the students to an advanced study of the objectives and standards underlying accounting and auditing practices in non-profit organizations. Particular emphasis shall be on the preparation of the relevant set of financial reports and subsequent analysis, and related auditing and ethical reflections.
- ACCT 612 Special Studies in Accounting
This course is mainly focused on directed study and research on selected advanced accounting topics, including the development of accounting thought and research in financial accounting, managerial accounting, international accounting, and professional ethics.