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Formerly Graduate
School of Industrial Administration (GSIA)
William Larimer Mellon, Founder
Schenley Park
Pittsburgh, Pennsylvania 15213-3890
United States of America |
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Pierre Jinghong Liang
Associate Professor of Accounting
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Accounting and Information Economics
-- Topics on Representation and Teams
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Tepper School of Business
Carnegie Mellon University
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Instructor: Pierre Jinghong Liang |
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Downloading Syllabus-Spring
2006
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Required Texbook: Accounting Theory
: An Information Content Perspective
by John Asmus Christensen and Joel S. Demski
Publisher: Irwin/McGraw-Hill; ISBN: 0072296917; (May 2002) |
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| Course Objectives: |
| This course introduces a basic information-economic
theme in accounting theory. That is, viewed as a source of information,
accounting assumes the economic role of facilitating and infuencing
decision-making under uncertainty. Alternatively, the two roles
of accounting information are labeled valuation and stewardship respectively. After
a broad introduction, we explore two fairly narrowed-defned areas of
accounting research which are related to the two roles (or uses).
They are: (1) valuation: representation of economic value using
accounting numbers ; (2) stewardship: how information is produced and
used in team production settings. |
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