KENNESAW STATE UNIVERSITY
GRADUATE COURSE PROPOSAL OR REVISION,
Cover Sheet (10/02/2002)
Course Number/Program Name: ACCT 8190 – Accounting Strategies for Decision
Making in a Global Environment/MAcc
Department: School of Accountancy
Degree Title (if applicable): Master of Accounting
Proposed Effective Date: 8/1/2011
Check one or more of the following and complete the appropriate sections:
Sections to be Completed
II, III, IV, V, VII
I, II, III
I, II, III
I, II, III
I, II, III
I, II, III
XX New Course Proposal
___ Course Title Change
Course Number Change
Course Credit Change
Course Prerequisite Change
Course Description Change
Notes:
If proposed changes to an existing course are substantial (credit hours, title, and description), a new course with a
new number should be proposed.
A new Course Proposal (Sections II, III, IV, V, VII) is required for each new course proposed as part of a new
program. Current catalog information (Section I) is required for each existing course incorporated into the
program.
Minor changes to a course can use the simplified E-Z Course Change Form.
Submitted by:
X
X
Approved
Dr. Divesh Sharma
Faculty Member
Nov 3, 2010
Date
Not Approved
11/16/2010
Approved
Not Approved
Department Curriculum Committee Date
11/16/2010
Department Chair
Date
Approved
Not Approved
Approved
Approved
Approved
Approved
College Curriculum Committee
Date
College Dean
Date
GPCC Chair
Date
Dean, Graduate College
Date
Not Approved
Not Approved
Not Approved
Not Approved
Vice President for Academic Affairs Date
Approved
Not Approved
1
President
Date
KENNESAW STATE UNIVERSITY
GRADUATE COURSE/CONCENTRATION/PROGRAM CHANGE
I.
Current Information
Page Number in Current Catalog:
Course Prefix and Number:
Course Title:
Class Hours:
Laboratory Hours
Credit Hours:
Prerequisites:
Description:
II.
Proposed Information (Fill in the changed item)
Course Prefix and Number: ACCT 8190
Course Title: Accounting Strategies for Decision Making in a Global
Environment
Class Hours: 2 Laboratory Hours 0 Credit Hours: 2
Prerequisites: ACCT 8100; ACT 8120
Description: This course examines the value of accounting strategies from
the perspectives of various stakeholders in a global economic
environment. A unique feature of the course is that it integrates
traditional and contemporary financial accounting, audit, tax and
managerial strategies.
III.
Justification
A review of the Master of Accounting (MAcc) program curriculum indicates that the
program should incorporate a strong core of graduate accounting seminars and topic coverage in
the specialization areas of Financial Reporting/Auditing and Taxation. Additionally, graduates of
the degree program should possess advanced professional practice skills, technical expertise in
core and specialized accounting courses, and advanced communication and critical thinking
abilities. The curriculum review has included a comparison of the Master of Accounting
curriculum with peer, competitor, and aspirant institutions. Additionally, relevant research on
graduate accounting education was analyzed and feedback was obtained from Master of
Accounting faculty, Coles College leadership, Master of Accounting program recruiters, the
2
School of Accountancy Advisory Board, and current and former Master of Accounting students.
This proposed course meets the goal of providing appropriate topic coverage in Financial
Reporting / Auditing.
This course is the capstone course in the MAcc program and accordingly serves to adopt an
integrated and comprehensive approach to consolidate and extend prior accumulated knowledge
using stakeholder decision making contexts in a global economic environment.
IV.
Additional Information (for New Courses only)
Instructor: Dr. Divesh Sharma
Text: Compilation of readings from various sources primarily academic and
professional journals
Prerequisites: ACCT 8100; ACCT 8120
Objectives: The course aims to enhance skills related to critical thinking,
analytical reasoning, evaluation and synthesis both individually and
in a team environment using various accounting strategies in a global
decision making context as the learning vehicle. Specific objectives
include:
o Understand and appreciate the decision making perspective of
various stakeholders (analytical reasoning).
o Understand, analyze and evaluate various accounting strategies in
a global economic environment (critical thinking, analytical
reasoning, evaluation).
o Be able to understand, analyze and evaluate the implications of
various accounting strategies on each other (critical thinking,
analytical reasoning, evaluation and synthesis).
Instructional Method
Classes will be structured to facilitate discussion and debate and provide
opportunities for students to demonstrate their skills related to critical
thinking, analytical reasoning, evaluation and synthesis both individually
and in a team environment.
Method of Evaluation
Presentation (20%), project/essay (25%), Case studies (40%), participation
(15%).
V.
Resources and Funding Required (New Courses only)
Resource
Amount
Faculty
Other Personnel
Equipment
Supplies
Travel
New Books
New Journals
Other (Specify)
TOTAL
3
Funding Required Beyond
Normal Departmental Growth
NOTE: NO ADDITIONAL FUNDING REQUIRED BEYOND NORMAL DEPARTMENT
GROWTH.
4
VI. COURSE MASTER FORM
This form will be completed by the requesting department and will be sent to the Office of the
Registrar once the course changes have been approved by the Office of the President.
DISCIPLINE
Accounting
COURSE NUMBER
ACCT 8190
COURSE TITLE FOR LABEL
Accounting
Strategies for
Decision Making
in a Global
Environment
CLASS-LAB-CREDIT HOURS
2, 0, 2
Approval, Effective Term
Fall 2011
Grades Allowed (Regular or S/U)
Regular
If course used to satisfy CPC, what areas?
Learning Support Programs courses which are required as
prerequisites
APPROVED:
__________________________________________________
Vice President for Academic Affairs or Designee __
5
VII. SYLLABUS
VIII.
Course Prefix and
Number:
ACCT 8190
Course Title:
Accounting Strategies for Decision Making in a
Global Environment
Class Credit Hours:
2 hours
Prerequisites:
ACCT 8100; ACCT 8120
Course Description:
This course examines the value of accounting
strategies from the perspectives of various
stakeholders in a global economic
environment. A unique feature of the course is
that it integrates traditional and contemporary
financial accounting, audit, tax and
managerial strategies.
Course Objectives:
The course aims to enhance skills related to critical
thinking, analytical reasoning, evaluation and synthesis
both individually and in a team environment using various
accounting strategies in a global decision making context
as the learning vehicle. Specific objectives include:
o Understand and appreciate the decision making
perspective of various stakeholders (analytical
reasoning).
o Understand, analyze and evaluate various
accounting strategies in a global economic
environment (critical thinking, analytical
reasoning, evaluation).
o Be able to understand, analyze and evaluate the
implications of various accounting strategies on
each other (critical thinking, analytical
reasoning, evaluation and synthesis)
Corporate life cycle, types of decision makers,
types and nature of decision making, corporate
distress, strategic survival in a competitive and
global economy, mergers and acquisitions,
balanced-scorecard as performance measurement
and strategic management.
Possible Topics to be
Covered:
Possible Instructors:
Divesh Sharma
Possible Texts:
Compilation of readings from various sources
primarily academic and professional journals
Instructional Method:
Live (Face to Face) Instruction. In classroom
Possible Evaluation Tools
and Weightings:
Presentation (20%), project/essay (25%), Case
studies (40%), participation (15%).
6
Other Information
Students must take initiatives to become familiar
with current business news and issues in publicly
available media such as The Wall Street Journal,
AICPA and SEC web sites, and other major media
(e.g., New York Times, CFO, CPA Journal).
No more than one class absence that must be due to
extenuating circumstances (e.g., death in family).
7