ACCT 6280 - Professional Judgment and Decision Making in Accounting.

Accounting is a process of providing economic information useful for decision making. This course provides (1) an opportunity to develop professional judgment skills, and (2) tools to make better decisions through an active, case-oriented learning method. Cases involve representative problems professional accountants face in financial reporting, audit, tax, business services, and practice management, including ethical conflicts and technical decisions. Participants learn to apply a structured decision model, incorporating critical, creative, evaluative and reflective judgment processes and learn how to recognize and avoid common decision errors and biases.Semester Hours: 3Prerequisite: ACCT 4620 (or equivalent) or permission of instructor.
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