Examines the factors influencing the design, provision, quality, use, and impact of financial and non-financial information on a variety of stakeholders, including investors, managers, auditors, creditors, and organizations. Common areas of study include: capital markets use of information, judgement and decision making of auditors and managers, factors influencing information quality and use, accounting information systems, ethics, performance measurement, and contracting uses of accounting information. A degree, or major in accounting is required to be considered for this major. Though not required, work experience in the field of accounting is a valuable asset.

Hold an undergraduate degree in a related discipline; Have a minimum grade point average of 3.00 (based on the uLethbridge 4.00 scale) on the last 20 graded university-level term courses; Demonstrate English language proficiency (ELP) for graduate student; Minimum GMAT of 550 (GRE 310), with 4.0 in the Analytical Writing section.