Jun 04, 2025  
2025-2026 UH Mānoa Catalog 
  
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2025-2026 UH Mānoa Catalog

ACC 616 - Accounting Theory and Development

Credits: 3

History and theoretical background of accounting standards. Including accounting theories, formulating and testing theories; scientific, pragmatic, syntactic and semantic theories; normative and positive theories. Literature supportive and critical of accounting theories and standards.

Prerequisites: ACC 323  with C- or better, or consent.