| Course Code | Name | Course Description |
| ACC7000-8 | Advanced Managerial Accounting | This Doctoral level course focuses on formulating, evaluating and interpreting accounting information for managerial decision making. Topics covered include product costing, activity-based costing, profit planning, standard costing, flexible budgeting, target costing, cost-volume-profit analysis, cost management, and capital budgeting. Managerial accountants are part of the staff that supports management. These accountants perform a number of different tasks within business organizations. The most important of which is providing information needed by management to make business decisions. During this course, Learners will identify and formulate an understanding of some of the more recent developments affecting the field of managerial accounting. Many recent developments have been driven by the impact of globalization of business activities. Accountants can no longer complete tasks the way they have always been done. Businesses need more accurate cost information if they are to compete effectively within the global economy. |
| BTM7102-8 | Business Research Methodology | This Doctoral level course provides students with an overview of the research process, and an opportunity to learn about business research methodology and the components of a dissertation. The course will also provide the student with the opportunity to identify and develop a research topic, define a research problem, describe the purpose of the research study, and establish associated research question(s). The student will prepare a Topic Paper and a preliminary annotated bibliography for the dissertation topic in the Signature Assignment. |
| ACC7010-8 | Advanced Accounting and Fraud Examination Techniques | This doctoral course examines the nature of fraud in a business setting. It explores the topics of prevention, detection and investigation, and the resolution of cases of fraud that may be found in the corporate world. The course will help differentiate types of fraud found in organizational management and consumer instances, as well as other possible fraudulent acts, and how to react to discovered fraud as an auditing interest. Delineation on how, why, and what to do when fraud is uncovered in a corporation will also be discussed. |
| BTM7103-8 | Research Design | In this course, the student acquires the basic skills necessary for the interpretation and application of quantitative, qualitative, and mixed methods research. The student will examine the formal research process carefully, with an emphasis on practical applications and skill development. Critical concepts and principles intrinsic to research paradigms, study designs, and methods of inquiry are presented to empower the student’s ability to formulate and respond to research questions. The resources listed below from the Northcentral University Dissertation Center are critical resources throughout the whole research process – students are highly encouraged to become deeply familiar with the resources from the Northcentral University Dissertation Center. |
| ACC7015-8 | Advanced Forensic Accounting Theory and Practice | This doctoral level course reviews the role of the forensic accountant in investigations and audits. Topics covered are: the legal environment, Sarbanes-Oxley Act Of 2002, audit and investigation, dispute resolution and litigation services, information security, financial statement analysis, and tax fraud. Students will emerge from the course with an understanding of the roles of forensic accountants and familiarity with their tools and practices. |
| ACC7030-8 | Advanced Auditing Methods and Practice | This doctoral level course examines auditing theory and the application of auditing standards and methods in practice settings. These include auditing and assurance services, audit planning, substantive testing, and internal control evaluation. The evidence and procedures used by external auditors and how they report on financial statements are also examined. |
| BTM7106-8 | Quantitative Research Design | This course provides students with the skills essential for designing experimental, quasi-experiment, and survey studies; analyzing the data collected in these studies, and interpreting the results of data analyses. Students will explore designs and statistical techniques to use with their envisioned dissertation research. |
| ACC7035-8 | Advanced Accounting Theory and Policy | This Doctoral level course focuses on the evaluation and analysis of accounting pronouncements, concepts, and standards as well as their impact on decision making. The scope of this course is much broader than other accounting classes, merging aspects of financial accounting, managerial accounting, and auditing into a single theoretical structure that is applicable to any issue in the field of accounting. |
| BTM7109-8 | Planning Dissertation Research in Business | Students in this course will begin the process of writing a dissertation for a research or professional doctorate. The course will address the University dissertation process and aids to successfully complete a dissertation, including self-care and time management. |
