Courses
Required Core Courses
GS/FACC 6100 3.00 Advanced Financial Statement Analysis
In addition to exploring advanced techniques of financial statement analysis, including how to understand and use the information that appears in annual reports inside and outside audited financial statements, students will explore two topics not commonly found in courses dealing with financial statements: 1) advanced techniques of cash flow analysis; and 2) distribution sustainability and governance of income trusts. The course also explores how companies manage their image using non-financial disclosures in public documents, and how non-financial information is essential to using the financial data properly.
Fall 2011 Course Website
GS/FACC 6120 3.00 Corporate Responsibility and Ethics
Acquire the basic knowledge necessary for an understanding of corporate accountability and ethics, including: ethical governance and accountability frameworks, corporate reporting responsibilities, professional and managerial ethical codes and obligations, business ethics and stakeholder management relationships, and ethical decision-making analyses and frameworks.
Winter 2012 Course Website
GS/FACC 6140 3.00 Performance Measurement Systems
This course provides an overview of performance measurement and incentive systems (PMIS) used by companies; improves students’ understanding of management behaviour related to PMIS; presents examples of financial and non-financial PMIS; and provides students with opportunities to develop a PMIS. The course will ensure students understand that any accountability, oversight and governance mechanism is based on a set of performance measures designed by managers and directors.
Winter 2012 Course Website
GS/FACC 6160 3.00 Controls and Risk Management
This course presents the framework of risk management in organizations, analyzes risks that can be controlled and explains the control policies and procedures available to reduce risks. Risks include the likelihood that financial information could be misstated; controls over financial information will be a component of this course.
Fall 2011 Course Website
GS/FACC 6180 3.00 Research Methods
The purpose of this course is to help students develop research knowledge and skills specific to each of the advanced core areas of financial accountability, including research methodologies and analytical techniques in the financial and management accounting fields. The course emphasizes examining existing empirical research methodologies while encouraging students to cultivate their own research methods and plans.
Fall 2011 Course Website
GS/FACC 6200 3.00 Advanced Theory for Financial Accountability
This course provides the basis for theoretical analysis of many fundamental problems in the area of financial accountability. The readings and case assignments provide an appreciation for the development of theories in financial accountability and current financial reporting techniques.
Winter 2012 Course Website
GS/FACC 6220 3.00 Corporate Governance and Financial Accountability
Effective corporate governance is crucial to a successful and sustainable corporate enterprise. This course explores corporate governance in relation to financial accountability, including boards of directors; board structures, processes, legal and ethical environment; evaluation of board performance; financial reporting and internal control oversight; performance and compensation oversight; strategic planning and risk oversight; assessing individual director performance; and shareholder accountability.
Summer 2012 Course Website
GS/FACC 6240 3.00 Information Technology Governance and Monitoring Strategies
This course takes an applied approach to IT governance and will cover the fundamentals of IT governance, examining effective governance models and successful implementation of these models. Since all organizations, regardless of size, have information systems, management of such systems is an important component of developing systems that provide accurate financial information. Appropriate case studies will be covered to highlight lessons learned and best practices.
Summer 2012 Course Website | Fall 2011 Course Website
Additional Courses
Students selecting the coursework option will complete an additional 6 credits selected from the list below:
GS/FACC 6400 3.00 Earnings Management and Forensic Accounting
Through the theories and practices of forensic accounting, this course helps students to understand the fraudulent practice of earnings management. While different levels of earnings management exist, fraudulent earnings management practices can hurt shareholders as well as capital markets, as observed in recent corporate scandals. Topics include: fraud identification, prevention, detection and investigation.
Summer 2012 Course Website
GS/FACC 6440 3.00 Management and Control of E-Commerce Systems
Students are introduced to the fundamental concepts of e-commerce systems and how they support management and operations in the modern business environment. As funds and financial transactions are processed by e-commerce systems, the accurate processing of such transactions is fundamental to the accurate presentation of financial information, a key characteristic of financial accountability. The spectrum of information technology tools used in e-commerce will be discussed, along with selected applications.
GS/FACC 6460 3.00 Accountability Issues in the Government & Not-For-Profit Sectors
This course examines management and accountability issues encountered in government and not-for-profit entities. Issues such as governance, transparency, and performance measurement are tailored to the unique challenges faced by these entities.
GS/FACC 6620 3.00 Accounting and Finance Issues in Pensions and Benefits
Students learn in detail the characteristics, corporate and financial implications and human resource effects of organizational pension and benefit programs within a total compensation package. Accountability to employees and pension and benefits regulators have become a significant issue inside companies, and accountability to investors for the long run cost of pensions and post-retirement benefits are challenging all companies.
Summer 2012 Course Website
GS/FACC 6840 3.00 Experiencing Financial Accountability
This experiential course introduces case study research as a methodology to learn about financial accountability. Each student investigates first-hand an aspect or system of financial accountability within an organization with the cooperation of the organization. The student engages with others in the class during the semester through progress reports and collaborative consultation. The student produces a reflective written report on the findings and gives a summary oral report to the class.
Fall 2011 Course Website
GS/FACC6846 Financial Accountability Internship
Placements in organizations will provide students with the opportunity to gain four or eight months of relevant employment experience to prepare for their careers as well as explore the relationship between theory and practise in financial accountability. No degree credit will be granted but there will be a transcript entry conditional on acceptance of the internship report. Prerequisite – GS/FACC 6840 3.00 Experiencing Financial Accountability
This course provides students with the opportunity to work in a financial accountability related position. The placement will allow students to observe professionals at work and will give them the opportunity to apply their theoretical knowledge to live situations and/or projects. Consistent with the goals of experiential learning, students will critically reflect on their experience, theory and the integration of both in the construction of knowledge.
