Formerly Graduate School of Industrial Administration (GSIA)
William Larimer Mellon, Founder
Schenley Park
Pittsburgh, Pennsylvania 15213-3890
United States of America

Pierre Jinghong Liang
Associate Professor of Accounting

Accounting and Information Economics
-- Topics on Accounting Concepts

Graduate School of Industrial Administration
Carnegie Mellon University
 
Instructor: Pierre Jinghong Liang
 

Downloading Syllabus-Spring 2001
 
Required Texbook: FASB Concepts Statements
 
Course Objectives:
In this short course, we sample varied academic literature on a set of notions important to accountants: accounting standards, relevance, reliability, etc. To achieve some structure, we’ll start with history and end with philosophy. In between, we organize our reading sequence with some help from the FASB conceptual statements, the latest attempt of accounting theory construction at the practical (policy) level. The purpose of these exercises is to compare and contrast the difference between the practical and the formal approaches to theory construction. We also illustrate the way accounting notions are modeled in the literature and suggest further research to enhance our understanding.
   
   
   
   

  English Version
Last updated January 11, 2006
send comments to liangj@andrew.cmu.edu 		Chinese Version
Last updated January 6, 2004
send comments to liangj@andrew.cmu.edu