Theory Of Logistics
The course provides an in-depth examination of logistics research based upon the systems view of the firm and its supply chain. This is done through a review of published research in the disciplines associated with logistics and physical distribution. Elements of network economics, behaviours and systems theory are used to examine the efficacy of product and service dominant logics of exchange as applied to the role of logistics in supply chains. Traditional and emerging concepts are discussed from an integrated perspective through an examination of the extant literature. Topics include the following:
• Linear programming: Simplex method, column generation, Dantzig-Wolfe decomposition
• Integer programming: Lagrangian relaxation, branch and bound, Benders decomposition
• Routing
• Network flows
• Facility location
• Network design
THEORIES OF PROCUREMENT (3 credits)
This course examines the development of procurement/sourcing concepts and their underlying theories. The focus is on understanding and developing frameworks that can be used to guide research on procurement and sourcing issues. Topics include the following:
• Single source models I: Basic auction theory
• Single source models II: Mechanism design, Multi-attribute auctions
• Single source models III: Capacity investments, Auctions with bidder qualification checks
• Multiple source models I: Split-award contracts, Quantity-flexible contracts
• Multiple source models II: Entry fees, Repeated sourcing events
• Competitive bidding and moral hazard
• Option and spot markets with forward contracts
• Multiple source models III: Combinatorial auctions, Topology of buyer-seller networks
TOPICS IN SUSTAINABLE SUPPLY CHAINS (3 credits)
This seminar focuses on examining current and emerging trends on sustainability in relation to supply chains. Using a multi-disciplinary approach, the goal is to understand and develop frameworks to guide best practice. Topics include the following:
• Economic and Legal Views
• Classical Approaches (Environmental Economics and Industrial Ecology) and Operations Management
• OM Research (Extended Producers Responsibility)
• OM Research (Closed Loop Supply Chains)
• Energy Sustainability
• Empirical Research
INTERNATIONAL SUPPLY CHAIN MANAGEMENT (3credits)
This course focuses on examining international logistics and supply chain management strategies, planning and operations of firms. Particular emphasis is placed on understanding the complexities associated with international supply chains. Topics include the following:
• Multinational logistics and supply chain issues
• Multinational sourcing and network design
• Transportation issues in international supply chains
• Multinational distribution and operations
• Legal and financial issues in import and export
• Risk identification and management for international firms.
ACCOUNTING RESEARCH (3 credits)
This seminar is designed to provide new accounting doctoral students with an overview of accounting research. The course will discuss the variety of topics and methods addressed by accounting scholars, and will seek to provide insight into the characteristics that distinguish the highest quality research. Analytical research methods and topics, as well as applications in managerial accounting, will receive particular emphasis. In this course, students will learn ways to identify important and testable accounting research questions. They will study various design tools and learn how to evaluate research, its validity, and research ethics. The core topics will review the classic papers in accounting research.
CAPITAL MARKETS RESEARCH IN ACCOUNTING (3 credits)
This course provides students with a solid understanding of capital market research in accounting and empirical research training. The emphasis in this course is on empirical-archival research methods and issues, primarily pertaining to the role of financial accounting in capital markets. Empirical research and their theoretical foundations are covered.
• Conservatism in Accounting
• Accounting Method Choices
• Event Studies
• Accounting-Based Valuation Models: Theory and Empirical Tests
• Information Content of Earnings, Cash Flows, and Accruals
• Earnings Management and Pricing Implications of Discretionary vs. Non-discretionary Accruals
• Earnings (Accrual) Quality and Cost of Capital
• Market Anomalies and Tests of Market Efficiency
• Corporate Governance, Disclosure, and Cost of Capital
• Firm and Market Risk
• Distress Models
• The Causes and Consequences of SOX Internal Control Weaknesses
RESEARCH IN MANAGERIAL ACCOUNTING (3 credits)
This seminar focuses on studying management control and performance measurement issues largely from an economics and organizational theory perspective. It provides students with an introduction to incentive problems in firms and markets and how contractual arrangements serve to mitigate these problems. Students are introduced to the classic papers in agency research and current working papers in the field. Topics discussed include the following:
• Analysis and economic impact of cost systems
• Use of accounting measures for performance evaluation and compensation
• Impact of incentive systems on organizational performance
• Non-financial measures and balanced scorecard
• Strategy and management accounting
• Governance and firm choices
• Principal-Agent model
SEMINAR IN AUDITING (3 credits)
This seminar focuses on the incentives and outcomes associated with managerial discretion over reported accounting numbers and the auditor’s role in this process. Particular attention is paid to examining empirical accounting literature associated with earnings management and audit quality. Topics include the following:
• Seminal papers in earnings management
• Earnings benchmarks
• Real earnings management
• Taxes and earnings management
• Auditor size and audit quality
• Auditor legal liability
• Auditor industry specialization
• Auditor tenure
• Audit committees
• Non-audit services
ADVANCED CONSUMER BEHAVIOR (3 credits)
Two aspects of consumer behavior are the focus of this seminar – information processing and behavioral decision theory. One area of emphasis is on how people process information when making judgments and choices. The other area focuses on the judgment, decision-making and choice aspects of consumer behavior. In addition, students will be introduced to consumer culture theory (CCT) research which is grounded in more sociological and anthropological traditions than other consumer behavior approaches. The seminar provides Ph. D level analysis of major research work carried out in consumer behavior. Topics include the following:
• Motivation and Personality
• Attention and Perception
• Applications of Attention and Perception
• Search
• Memory
• Attitudes
• Persuasion and Attitude Change
• Learning
• Group and Interpersonal Influence
• Decision Processes
• Rationality
• Judgment under uncertainty
• Judgment heuristics and biases
• Risk taking
• Dealing with conflicting values
• Framing effects
• Prospect theory
• Inter-temporal choice
• Preference formation
• Psychology of utility
• Philosophical foundations of CCT research