47-718 Introduction to Accounting Theory

6 units, Carnegie Mellon University

This course offers an introduction to the theoretical investigation of accounting as an academic discipline. The introduction is open to perspectives from the history of accounting thoughts, the mathematical foundation of bookkeeping, and modeled economic behavior. The central object of interest is the structure of accounting measurements and information. In varying degree, the course 1) integrates the various historical attempts at building intellectual foundations prior to the emergence of the modern accounting theory; 2) covers the mathematical structure of accounting measurements; 3) constructs basic theory-extension built on powerful forces of information economics and information science.

Prerequisites: none listed

Offered: Spring 2027, Spring 2026

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