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Accounting Theory

  • Enseignant(s):   G.Markarian  
  • Titre en français: Théoire comptable
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre d'automne 2020-2021, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formation concernée: Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance



  • Development of skills needed to succeed in the corporate world, with special emphasis on analysis, oral communication, and writing skills.
  • Development of research skills
  • Appreciating the importance of accounting
  • Familiarize the accounting standard setting process
  • Familiarize the fundamental tenets of accounting
  • Familiarize the development of accounting practice
  • Familiarize the controversies surrounding current accounting issues


This course prepares students to understand the political, economic, and social ramifications of accounting. Using a variety of educational techniques, students will develop their grasp of accounting issues, and improve their oral and written communication skills.


  • Scott, William R. Financial Accounting Theory. Toronto, Ont: Pearson Prentice Hall, 2009. Print. (no need to purchase it)
  • Online material
  • Newspapers
  • Web resources


Technical understanding of accounting, this can be due to formal training in accounting and/or work experience. Knowledge of financial markets. Knowledge of current geopolitical issues. I am not interested whether you have had any formal training in any of the above so long as you have an appreciation of the “big picture.” For all of you who are rusty, the first week of classes is a good time to brush up on what you might have forgotten.


1ère tentative

Ecrit tbd heures
Non autorisée
Non autorisée

There is a final exam at the end of the class, for a grade of 100%.


Sans examen (cf. modalités)  

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