An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Cathleen S. Burns
University of Colorado At Boulder

Abstract: This paper discusses how the design of a graduate capstone accounting course evolved over three years. Various internal and external stakeholders impacted the course design and materials for a graduate capstone course that is required for all MS degree Accounting students. The course has three, five-week modules: accounting ethics, earnings management, and business strategy. The accounting ethics module emphasizes codified principles of ethics and professional behavior in accounting. The integrating theme of the last two modules is how accounting professionals can detect earnings management being used as a short-term solution to a longer-term strategic problem. Materials are included that may assist other schools contemplating a capstone accounting course in their 150-hour program.

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