A graduate-level introduction to the use of accounting information by decision makers. The focus of the course is on two subject areas: (1) financial reporting concepts/issues and the use of general-purpose financial statements by internal and external decision makers and (2) the development and use of special-purpose financial information intended to assist managers in planning and controlling an organization's activities. Generally accepted accounting principles and issues related to International Financial Reporting Standards are considered while studying the first subject area and ethical issues impacting accounting are considered throughout.

This course covers data management and data analysis in accounting. As such, it covers technical aspects of accounting data exploration, accounting data acquisition, and data warehouse structure. Additionally, students learn accounting data analysis and reporting by using techniques such as slicing, dicing and queries. The course also covers data visualization techniques in Big Data to conduct descriptive and predictive analysis. The overall goal is to provide data analytic skills in the accounting context. A specific goal is to acquire techniques of accounting data exploration, data management and data analysis. A final goal is to use these techniques to turn accounting data into actionable insights and recommendations for the organization's key decision-makers.