DDBA 8551 - Seminar in Accounting-Based Performance Evaluation Systems (3 semester credits)

3 semester credits

Students in this seminar examine theories of corporate governance and employee performance evaluation, including the control and performance evaluation aspects of pricing/contribution margin analysis, cost allocation, activity-based costing, throughput accounting, key performance indicators, and balanced scorecard methods. They also explore opportunities for optimizing methods. Additionally, students examine applied research methods in the context of design and development of rational corporate governance and employee performance evaluation systems.