Zachary Seguin

ACC Courses

ACC 604 – Statutory Interpretation

This course will introduce the student to the Canadian standards related to the interpretation of tax legislation and decisions of the courts.

ACC 605 – International Tax

This course will introduce the student to Canadian taxation of international transactions, including the interpretation of tax treaties.

ACC 606 – Business Valuations

This course will provide the fundamentals of business valuation theory and practice. Students will receive advanced standing in part of the Canadian Insitute of Chartered Business Valuators' Program of Studies.

ACC 607 – Tax Issues Integration

This course will develop the students' skills in identifying and addressing tax issues, through the use of case studies.


This course will provide an introduction to the key issues important to the use of US Generally Accepted Accounting Principles by Canadian accountants.

ACC 609 – Financial Statement Analysis

This course introduces fundamental tools of analysis and evaluation that are widely used in a variety of fiancial careers.

ACC 610 – Public Accounting Practice

This course is designed to enhance the students' abilities to apply knowledge of accounting principles, theories, and practices through the use of multi-dimensional case studies.

ACC 611 – External Reporting

This course examines accounting standards in evolution, adopting critical perspectives of current issues.

ACC 620 – Enterprise IT Architecture and Configuration Management

This course will address key elements of enterprise IT architecture such as networks, data bases, enterprise software, business processes and organizational structures. (Course offering will be internet-based.)

ACC 621 – System Reliability Principles and Criteria

This course will address the principles of reliable systems including availability, security, integrity and maintainability risks and control practices that can contribute to system reliability. (Course offerings will be internet-based.)

ACC 622 – Electronic Commerce

This course will address the features and related implementation issues of electronic commerce systems, including order processing, payment, fulfillment, integration with other entity systems and related issues of management, performance measurement and control. (Course offerings will be internet-based.)

ACC 623 – Business Technology Law

This course will address the legal issues related to information technology, including service agreements, intellectual property rights, taxation and other topics.

ACC 624 – IT Security

This course will cover the principles, leading management approaches and technologies to ensuring security of systems and information. (Course offering will be internet-based.)

ACC 625 – IT Strategic Planning

This course will be based on case studies of strategic use of information technologies and will address the broad issues of the effective use of IT for competitive advantage. This course will also address the appropriate process to be followed in evaluating investments and IT projects, acquisitions, and portfolios. (Course offering will be internet-based.)

ACC 626 – IT Assurance and Computer-Assisted Audit Techniques

This course will address audit considerations and other assurance services in computer-based information systems. (Course offering will be internet-based.)

ACC 627 – Business Process Enablement and Project Management

This course will cover methods of improving business processes and managing related organizational change. (Course offering will be internet-based.)

ACC 644 – E-Business: Enterprise Systems

This course examines the role of integrated company-wide information systems in improving organizational performance. The course will focus on the selection, acquisition, and implementation of these systems, including consideration of business process alignment, change management, and development of business cases to support their acquisition. The role of enterprise systems in inter-organizational systems and e-commerce will also be considered. This course will make use of case studies as well as examine selected current enterprise software. (Course offering will be internet-based.)

ACC 646 – E-Business: Introduction to Electronic Commerce

This course examines key topics in electronic commerce such as the structure of the Internet, basic e-commerce processes and technologies (web site, catalogs, customer attraction, ordering processes, payment processes, and fulfillment processes), control issues (availability, security, integrity and maintainability), business-to-consumer models, business-to-business models, business-to-employee models, e-business strategies, integration of e-commerce activities into other business operations, performance measurement, legal and regulatory issues, and assurance services. (Course offering will be internet-based.)

ACC 650 – Assurance and Governance

This course considers the role of risk in the context of assurance and the client's risk management process and addresses the impact of risk on an assurance provider's professional practice.

ACC 652 – Forensic Accounting

Through case-based learning this course provides insight into financial statement fraud, frauds against organizations, fraud investigations and how frauds may be prevented and detected.

ACC 662 – Tax Policy

This course examines the economic, political, legal and administrative aspects of selected contemporary issues in Canadian tax policy.

ACC 680 – Performance Measurement and Control systems for Implementing Strategy

This course reviews and integrates theory and practice necessary for those intending to pursue management accounting careers. It provides a comprehensive insight into the problems facing top management accounting executives and includes a number of cases designed to expose students to real world situations requiring qualitative and quantitative analysis.

ACC 681 – Understanding and Managing Organizational Change

This course is designed for individuals who are interested in a deeper understanding of the process of change from a senior management perspective.

ACC 682 – Measuring and Managing the Value Creation Process

By examining the fundamentals of vlue creation, this course links internal performance systems with performance in financial markets.

ACC 683 – Emerging Issues in Management and Marketing

This course provides students with a review and synthesis of emerging issues in management and marketing in order to prepare students who are pursuing a career in financial management with a business background. The course will consist of assigned readings, exercises, and term projects that involve evaluation of current business issues, and an examination.

ACC 684 – Strategy and Business Models

This course examines concepts within organizational strategy and performance by exploring business models and applying an analysis framework to assess the models' connections with competivenesss and profitability.

ACC 685 – Performance Management

This course covers advanced management control topics including the design and use of performance metrics, aligning performance measurement with strategy, goal-setting and incentive programs, and risk management.

ACC 690 – Topics in Accounting

One or more one-term courses will be offered at different times as announced.

ACC 701 – Financial Accounting Research Seminar

Current research topics in financial accounting including applications of agency theory, capital markets theory and human information processing.

ACC 702 – Management Accounting Research Seminar

This course provides an in-depth look at the major research efforts that characterize contemporary management accounting and cost management systems. Particular emphasis is placed on field-based research techniques.

ACC 750 – Auditing Research Seminar

A broad survey of current auditing research covering: the socio-economic role of auditing in society; the agency relationships between shareholders, managers and auditors; the factors influencing the quality of auditing, in particular, experimental research into key attributes of the audit judgment process, and technological innovations such as statistical sampling, regression, and expert systems.

ACC 760 – Taxation Research Seminar

A survey of non-legal tax research in accounting. Tax research in related areas, especially economics, will also be reviewed.

ACC 770 – Finance 1

The course introduces options and other derivative securities in different asset classes. The main focus is on methods of pricing in a multi-period setting, but continuous-time models are also discussed. Topics may include no-arbitrage pricing theory, the fundamental theory of asset pricing, complete and incomplete markets,and pricing of complex financial instruments.

ACC 771 – Finance 2

The course discusses methods and tools for modeling of financial derivatives in the continuous-time setting. Both theory and practical applications are discussed. The first part covers methods of pricing and hedging of derivatives under different assumptions about the dynamics of the underlying economic factors. Topics normally include currency derivatives, American and exotic options, futures contracts, stochastic volatility models and mean-variance hedging. The second part deals with modeling and pricing of interest-rate products. Topics may include short interest rate models, the Heath-Jarrow-Morton Framework, and Libor and swap market models.

ACC 772 – Finance 3

The course will cover selected and advanced topics in quantitative finance and risk management, with a particular focus on current developments. Topics may include robust and Bayesian portfolio optimization, limits to arbitrage, derivatives pricing under model uncertainty, credit risk models, and models of systematic risk.

ACC 781 – Introduction to Research 1

ACC 781 provides an introduction to academic research in Accounting and Finance. It covers elements of scientific inference, experimental and quasi-experimental design, and various threats to valid inference.

ACC 782 – Introduction to Research 2

ACC 782 builds on the introduction to research issues and tools begun in ACC 781 and focuses primarily on analytical and experimental methods, with examples drawn from the various functional areas and core disciplines.

ACC 784 – Selected Topics in Research Methodology

ACC 800 – Directed Readings in Accounting

This selected topics course is an intensive reading course on specific topics that are not available in the regular departmental course offerings. The course is supervised by a faculty member and normally requires students to undertake a systematic program of reading leading to the writing of a research paper. This course does not replace any of the required accounting PhD seminar courses. Only one reading course can count toward the required program courses. Departmental/graduate officer consent is required.