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Course Form (One form per course, lab, or recitation)
NORTHEAST Integrated Curriculum Committee
Date: 2/14/2023
1.
2.
Contact person: Loren F. Selznick, J.D., Chairperson
Phone:
570-389-4899
Email: lselznic@commonwealthu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for __ Undergraduate _x_ Graduate
☒ Course Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
511
Financial & Managerial Accounting
Current University
Course Prefix
Current University
Course Number
Current University
Course Title
*Only list Current Courses that are equivalent to the New Course
BU: ACCT
511
Financial & Managerial Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
The course may be offered within load of current faculty. Course may be taught in a computer lab
or may have students joining class via Zoom (which would require a camera and microphone).
Course is being offered at the Bloomsburg University campus.
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only): (Should be all three campuses: K. Hall for T. Shawver)
☒ BU
☒ LHU
☒ MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No other departments, programs, or courses are anticipated to be impacted.
10. Indicate Semester and Year Course will be implemented: Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
All MBA graduates are required to make decisions throughout their careers that involve the use of
financial and managerial accounting information. Therefore, all those in the MBA program must
successfully complete ACCT511, except that it is not recommended for MBA students with an
undergraduate major or minor in accounting.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Fin & Mgmt Acctg
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Introduces the essentials of financial and managerial accounting for managers. Topics include
financial statement analysis and budgeting. Spreadsheet software is used extensively. Intended
for Master of Business Administration (MBA) students. Not available for elective credit for the
Master of Accountancy program. Not recommended for MBA students with an undergraduate
major or minor in accounting.
14. Credit(s):
Clock Hours: 3
Lecture: 3 hours
Recitation: hours Lab: hours
2
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course): None
16. Co-requisites (Courses which must be taken simultaneously with other courses): None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): Graduate standing; not available for elective credit for the Master of Accountancy
program.
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering: Twice each fall
How often will the course be taught in a two year cycle? Four times
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Because of the case study reviews, small group activities, student research projects and papers, and
oral presentations in this class a maximum class size of 25 students is recommended.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
February 14, 2023
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
1.
2.
3.
4.
5.
6.
7.
8.
9.
DATE PREPARED:
February 14, 2023
PREPARED BY:
Loren F. Selznick, J.D., Chairperson
DEPARTMENT:
Accounting and Business Law
Program:
Accounting
COURSE PREFIX & NUMBER (without space in-between):
ACCT511
COURSE TITLE:
Financial & Managerial Accounting
CREDIT HOURS:
3
RECOMMENDED CLASS SIZE: 25
PREREQUISITES/CO-REQUISITES:
None
COURSE DESCRIPTION FOR CATALOG:
Introduces the essentials of financial and managerial accounting for managers. Topics include
financial statement analysis and budgeting. Spreadsheet software is used extensively. Intended for
Master of Business Administration (MBA) students. Not available for elective credit for the Master
of Accountancy program. Not recommended for MBA students with an undergraduate major or
minor in accounting.
10. CONTENT DESCRIPTION: The following areas of study will be included:
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
P.
Q.
R.
S.
T.
Basic Concepts of Accounting
Measurement of Income
Accounting Systems and Records
Revenues, Expenses, and the Income Statement
Assets, Liabilities, Equities, and the Balance Sheet
Measurement of Cash Flows and the Statement of Cash Flows
Analysis of Financial Statements
Financial Statement Analysis Tools
The Cash Budget
The Operating Budget
The Time Value of Money
The Capital Budget
Managerial Accounting and Cost Concepts
Systems Design: Job-Order Costing
Cost Behavior: Analysis and Use
Cost-Volume-Profit Relationships
Variable Costing
Activity-Based Costing: A Tool to Aid Decision Making
Flexible Budgets and Performance Analysis
Standard Costs and Operating Performance Measures
7
11. & 12. TABLE: STUDENT LEARNING OBJECTIVES AND STUDENT ASSESSMENT. Use the
Table below to document the outcomes and assessment for the course. If this is a
General Education course, be sure to complete the second column as well, it if is not a
General Education course, you can leave the 2nd column blank.
If General Education: Select the Curricular Theme and Program Goal you are applying from
the drop down below directly as done on the Course Form above (click on the words Choose
an item, then click on the arrow and select one option):
Choose an item.
11. Course Specific Student
Learning Objectives (SLOs)
General Education Student
Learning Objectives (Complete
this column for GE courses
only)
12. Student Assessment
Include assessment(s) and whether they
are suggested or mandated (e.g., to
comply with accreditation or as a
minimum standard)
Prepare a simple budget.
Suggested: Applied project;
Chapter homework
Interpret financial statements.
Suggested: Applied project;
Chapter homework
Apply facts, terms, basic
concepts and answers of the
essentials of financial and
managerial accounting such as:
the various types of accounts
(assets, liabilities, equities) and
how to use them; the effect of
transactions on organizations;
internal controls; the budgeting
process; product costing; and
the time value of money.
Compute organizational
performance and planning
measures like ROI and costvolume-profit analysis.
Suggested: Exam items;
Chapter homework
Suggested: Exam items;
Chapter homework
*Note- Rows can be added
8
13. METHODS:
Face-to-Face Class Setting: Classroom delivery methods can include but are not limited to
lectures, class discussions and participation, case study review, small group activities, student
research projects, student research papers, interactive media, oral presentations, and practice
exercises. Students are expected to read the materials and work the exercises and problems
before they are tested on the material. This class may be taught in a business computer lab as
deemed appropriate by the instructor.
Distance Education Setting: This course may be taught online using synchronous or
asynchronous methods. Software used may include video, presentation, meeting, and handson activities. This class may include a combination of online presentations, case study review,
small group activities, student research projects, student research papers, interactive media,
oral presentations, and practice exercises. A computer (desktop, laptop, tablet, etc.) and
internet access are required. Proctored exams may be required at the discretion of the
instructor.
14. COURSE ASSESSMENT:
The department will collect the departmentally-developed rubrics and/or results on exam items across
all sections of the course on a regular basis. The assessment data will assist in identifying needed
changes to the course to ensure greater student attainment of the Student Learning Objectives.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
1. Apostolou, B., Dorminey, J. W., Hassell, J. M., & Hickey, A. (2019). Accounting education
literature review (2018). Journal of Accounting Education, 1-27.
2. Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to
investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.
3. Butler, M., Kraft, A., & Weiss, I. S. (2007). The effect of reporting frequency on the timeliness
of earnings: The cases of voluntary and mandatory interim reports. Journal of Accounting and
Economics, 43(2-3), 181-217.
4. Christensen, H. B., Liu, L. Y., & Maffett, M. (2019). Proactive financial reporting enforcement
and shareholder wealth. Journal of Accounting and Economics, 101267. In press.
5. Chychyla, R., Leone, A. J., & Minutti-Meza, M. (2019). Complexity of financial reporting
standards and accounting expertise. Journal of Accounting and Economics, 67(1), 226-253.
6. Ewert, R., & Wagenhofer, A. (2019). Effects of increasing enforcement on financial reporting
quality and audit quality. Journal of Accounting Research, 57(1), 121-168.
7. Jiambalvo, J. (2019). Managerial accounting John Wiley & Sons.
8. Kopel, M., Riegler, C., & Schneider, G. (2019). Providing managerial accounting information
in the presence of a supplier. European Accounting Review, 1-21.
9
9. Langmead, J. M., Sedaghat, A. M., & Unger, M. L. (2010). Incorporating international
accounting into the MBA curriculum: Exploring implications of the financial reporting crisis of
2001–2009. Journal of Teaching in International Business, 21(2), 132-152.
10. Mihaela, H.S., Ioana, T., & Diana, H.I. (2019). Managerial accounting–a tool for measuring
and piloting the overall performance. The Annals of the University of Oradea, 28(2019), 150.
11. Penman, S. H. (2007). Financial reporting quality: Is fair value a plus or a minus? Accounting
and Business Research, 37(sup1), 33-44.
12. Smith, J. E., & Smith, N. P. (1971). Readability: A measure of the performance of the
communication function of financial reporting. The Accounting Review, 46(3), 552-561.
13. Stickney, C. P., Brown, P. R., & Wahlen, J. M. (2004). Financial reporting and statement
analysis: A strategic perspective. South-Western Publishing.
Prototype Textbooks
1. Easton, P. D., Halsey, R. F., McAnally, M. L., Hartgraves, A., & Morse, W. J. (2018). Financial &
Managerial Accounting for MBAs. Westmont, IL: Cambridge Business Publishers.
2. Drake, M., Engel, E., Hirst, E. & McAnally, M. L. (2015). Cases in Financial Reporting, (8e).
Westmont, IL: Cambridge Business Publishers.
Indicate possible recommended texts for the course where appropriate, including author/editor, title,
publisher, edition, and date of publication. The style of entry should consistently follow a manual such as
Turabian, MLA, APA, or an accepted guide in a specific discipline.
10
NORTHEAST Integrated Curriculum Committee
Date: 2/14/2023
1.
2.
Contact person: Loren F. Selznick, J.D., Chairperson
Phone:
570-389-4899
Email: lselznic@commonwealthu.edu
Department:
Accounting and Business Law
Program:
Accounting
3.
Tracking # (For Provost office use only)
4.
CIP# (For Provost office use only)
5.
Select which actions you are requesting for __ Undergraduate _x_ Graduate
☒ Course Modified for Integration
6.
☐ Course Not Previously Offered at any campus
Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal
New University
Course Prefix
New University
Course Number
New University
Course Title
ACCT
511
Financial & Managerial Accounting
Current University
Course Prefix
Current University
Course Number
Current University
Course Title
*Only list Current Courses that are equivalent to the New Course
BU: ACCT
511
Financial & Managerial Accounting
LHU:
MU:
1
New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
The course may be offered within load of current faculty. Course may be taught in a computer lab
or may have students joining class via Zoom (which would require a camera and microphone).
Course is being offered at the Bloomsburg University campus.
Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only): (Should be all three campuses: K. Hall for T. Shawver)
☒ BU
☒ LHU
☒ MU
9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
No other departments, programs, or courses are anticipated to be impacted.
10. Indicate Semester and Year Course will be implemented: Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
All MBA graduates are required to make decisions throughout their careers that involve the use of
financial and managerial accounting information. Therefore, all those in the MBA program must
successfully complete ACCT511, except that it is not recommended for MBA students with an
undergraduate major or minor in accounting.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Fin & Mgmt Acctg
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Introduces the essentials of financial and managerial accounting for managers. Topics include
financial statement analysis and budgeting. Spreadsheet software is used extensively. Intended
for Master of Business Administration (MBA) students. Not available for elective credit for the
Master of Accountancy program. Not recommended for MBA students with an undergraduate
major or minor in accounting.
14. Credit(s):
Clock Hours: 3
Lecture: 3 hours
Recitation: hours Lab: hours
2
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course): None
16. Co-requisites (Courses which must be taken simultaneously with other courses): None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): Graduate standing; not available for elective credit for the Master of Accountancy
program.
18. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
19. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
20. Estimated Frequency of Offering: Twice each fall
How often will the course be taught in a two year cycle? Four times
21. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.
Because of the case study reviews, small group activities, student research projects and papers, and
oral presentations in this class a maximum class size of 25 students is recommended.
Submit a Master Course Syllabus – (see attached)
3
General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):
Choose an item.
GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?
➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]
4
GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)
General Education Student
Learning Objectives (SLOs)
How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?
Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
February 14, 2023
By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
1.
2.
3.
4.
5.
6.
7.
8.
9.
DATE PREPARED:
February 14, 2023
PREPARED BY:
Loren F. Selznick, J.D., Chairperson
DEPARTMENT:
Accounting and Business Law
Program:
Accounting
COURSE PREFIX & NUMBER (without space in-between):
ACCT511
COURSE TITLE:
Financial & Managerial Accounting
CREDIT HOURS:
3
RECOMMENDED CLASS SIZE: 25
PREREQUISITES/CO-REQUISITES:
None
COURSE DESCRIPTION FOR CATALOG:
Introduces the essentials of financial and managerial accounting for managers. Topics include
financial statement analysis and budgeting. Spreadsheet software is used extensively. Intended for
Master of Business Administration (MBA) students. Not available for elective credit for the Master
of Accountancy program. Not recommended for MBA students with an undergraduate major or
minor in accounting.
10. CONTENT DESCRIPTION: The following areas of study will be included:
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
O.
P.
Q.
R.
S.
T.
Basic Concepts of Accounting
Measurement of Income
Accounting Systems and Records
Revenues, Expenses, and the Income Statement
Assets, Liabilities, Equities, and the Balance Sheet
Measurement of Cash Flows and the Statement of Cash Flows
Analysis of Financial Statements
Financial Statement Analysis Tools
The Cash Budget
The Operating Budget
The Time Value of Money
The Capital Budget
Managerial Accounting and Cost Concepts
Systems Design: Job-Order Costing
Cost Behavior: Analysis and Use
Cost-Volume-Profit Relationships
Variable Costing
Activity-Based Costing: A Tool to Aid Decision Making
Flexible Budgets and Performance Analysis
Standard Costs and Operating Performance Measures
7
11. & 12. TABLE: STUDENT LEARNING OBJECTIVES AND STUDENT ASSESSMENT. Use the
Table below to document the outcomes and assessment for the course. If this is a
General Education course, be sure to complete the second column as well, it if is not a
General Education course, you can leave the 2nd column blank.
If General Education: Select the Curricular Theme and Program Goal you are applying from
the drop down below directly as done on the Course Form above (click on the words Choose
an item, then click on the arrow and select one option):
Choose an item.
11. Course Specific Student
Learning Objectives (SLOs)
General Education Student
Learning Objectives (Complete
this column for GE courses
only)
12. Student Assessment
Include assessment(s) and whether they
are suggested or mandated (e.g., to
comply with accreditation or as a
minimum standard)
Prepare a simple budget.
Suggested: Applied project;
Chapter homework
Interpret financial statements.
Suggested: Applied project;
Chapter homework
Apply facts, terms, basic
concepts and answers of the
essentials of financial and
managerial accounting such as:
the various types of accounts
(assets, liabilities, equities) and
how to use them; the effect of
transactions on organizations;
internal controls; the budgeting
process; product costing; and
the time value of money.
Compute organizational
performance and planning
measures like ROI and costvolume-profit analysis.
Suggested: Exam items;
Chapter homework
Suggested: Exam items;
Chapter homework
*Note- Rows can be added
8
13. METHODS:
Face-to-Face Class Setting: Classroom delivery methods can include but are not limited to
lectures, class discussions and participation, case study review, small group activities, student
research projects, student research papers, interactive media, oral presentations, and practice
exercises. Students are expected to read the materials and work the exercises and problems
before they are tested on the material. This class may be taught in a business computer lab as
deemed appropriate by the instructor.
Distance Education Setting: This course may be taught online using synchronous or
asynchronous methods. Software used may include video, presentation, meeting, and handson activities. This class may include a combination of online presentations, case study review,
small group activities, student research projects, student research papers, interactive media,
oral presentations, and practice exercises. A computer (desktop, laptop, tablet, etc.) and
internet access are required. Proctored exams may be required at the discretion of the
instructor.
14. COURSE ASSESSMENT:
The department will collect the departmentally-developed rubrics and/or results on exam items across
all sections of the course on a regular basis. The assessment data will assist in identifying needed
changes to the course to ensure greater student attainment of the Student Learning Objectives.
15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):
1. Apostolou, B., Dorminey, J. W., Hassell, J. M., & Hickey, A. (2019). Accounting education
literature review (2018). Journal of Accounting Education, 1-27.
2. Biddle, G. C., Hilary, G., & Verdi, R. S. (2009). How does financial reporting quality relate to
investment efficiency? Journal of Accounting and Economics, 48(2-3), 112-131.
3. Butler, M., Kraft, A., & Weiss, I. S. (2007). The effect of reporting frequency on the timeliness
of earnings: The cases of voluntary and mandatory interim reports. Journal of Accounting and
Economics, 43(2-3), 181-217.
4. Christensen, H. B., Liu, L. Y., & Maffett, M. (2019). Proactive financial reporting enforcement
and shareholder wealth. Journal of Accounting and Economics, 101267. In press.
5. Chychyla, R., Leone, A. J., & Minutti-Meza, M. (2019). Complexity of financial reporting
standards and accounting expertise. Journal of Accounting and Economics, 67(1), 226-253.
6. Ewert, R., & Wagenhofer, A. (2019). Effects of increasing enforcement on financial reporting
quality and audit quality. Journal of Accounting Research, 57(1), 121-168.
7. Jiambalvo, J. (2019). Managerial accounting John Wiley & Sons.
8. Kopel, M., Riegler, C., & Schneider, G. (2019). Providing managerial accounting information
in the presence of a supplier. European Accounting Review, 1-21.
9
9. Langmead, J. M., Sedaghat, A. M., & Unger, M. L. (2010). Incorporating international
accounting into the MBA curriculum: Exploring implications of the financial reporting crisis of
2001–2009. Journal of Teaching in International Business, 21(2), 132-152.
10. Mihaela, H.S., Ioana, T., & Diana, H.I. (2019). Managerial accounting–a tool for measuring
and piloting the overall performance. The Annals of the University of Oradea, 28(2019), 150.
11. Penman, S. H. (2007). Financial reporting quality: Is fair value a plus or a minus? Accounting
and Business Research, 37(sup1), 33-44.
12. Smith, J. E., & Smith, N. P. (1971). Readability: A measure of the performance of the
communication function of financial reporting. The Accounting Review, 46(3), 552-561.
13. Stickney, C. P., Brown, P. R., & Wahlen, J. M. (2004). Financial reporting and statement
analysis: A strategic perspective. South-Western Publishing.
Prototype Textbooks
1. Easton, P. D., Halsey, R. F., McAnally, M. L., Hartgraves, A., & Morse, W. J. (2018). Financial &
Managerial Accounting for MBAs. Westmont, IL: Cambridge Business Publishers.
2. Drake, M., Engel, E., Hirst, E. & McAnally, M. L. (2015). Cases in Financial Reporting, (8e).
Westmont, IL: Cambridge Business Publishers.
Indicate possible recommended texts for the course where appropriate, including author/editor, title,
publisher, edition, and date of publication. The style of entry should consistently follow a manual such as
Turabian, MLA, APA, or an accepted guide in a specific discipline.
10
Media of