One Year Course List

Note: We have returned to full in person for the 2022 fall term, but will pivot as necessary, into an online environment should it be suggested by the university in response to COVID-19. Students admitted to the MMPA Program can view their timetable on Quercus.

Fall Session

Ethics & Governance (MGT1202H) provides an understanding of the individual and organizational behaviour expected according to business and professional ethics, and governance requirements. Trust is fundamental to the profession of accounting, of assurance providers, and of businesses that expect to build a positive reputation.  Ethics are fundamental to developing and maintaining that trust, and ethics and governance are vital to the development and understanding of the role and accountability of corporations, and of the accounting professional in today’s changing times and future challenges.  Ethics are therefore critical to professional accountants and to corporations in the future, and good governance practices need to guide employees and agents to appropriate behaviour.  Specifically, this course covers:

  1. The emerging ethics environment for business and the accounting profession.
  2. Ethics tragedies and trends, and the resulting new expectations for governance and ethical behaviour of directors, managers, and professionals.
  3. Frameworks for defensible ethical analysis and decision making.
  4. The functions of the corporate governance system and challenges it must deal with. 
  5. Some of the major ethics pitfalls to be faced by professional accountants, and how to deal with them, and
  6. How to develop a governance system to:
    1. Develop a corporate culture to guide and manage employee behaviour,
    2. Provide ethical assurance for officers, directors and other stakeholders, and
    3. Consider the important aspects of workplace ethics, international operations, social accountability, and audit, as well as crisis management and ethics risk management?

This course introduces competing expectations about the purpose of corporations and hence raises questions concerning the appropriate responsibility of their directors and managers to various stakeholders. It develops the position that the responsibility of managers for effective action extends not only to the familiar economic and market milieu, but to the wider social/public arena as well. Students will learn to analyze, question critically, challenge and change ethical and moral standards, priorities, points of trade-off and compromise to be applied to business and professional behaviour.

Course & Learning Objectives:

By the completion of this course, students will be able to:

  • Identify, understand, analyse, and respond effectively to ethical and professional dilemmas.
  • Anticipate ethical risks and dilemmas, and mitigate or avoid them, or take advantage of any opportunities presented.
  • Appreciate the relationship between business and professional ethics and good governance, and in turn with personal and organizational success.
  • Create effective governance systems to guide personal and organizational behaviour.
  • Understand and deal effectively with important aspects of workplace ethics, risk and crisis management, and modern organizational accountability for stakeholder accountability on sustainability, ESG, and CSR matters.

MMPA Communications teaches communication theory and practice that will prepare students for careers as accountants. The course emphasizes Plain Language practices, narrative theory, and person-centered communications. This is an experiential learning course—we will learn by doing. 

The coursework will:

  • Identify principles that govern communications;
  • Define and discuss what constitutes “good” and “bad,” and ethical and unethical communications;
  • Uncover practices in writing and public speaking that prepare a person for professional settings;
  • Detail editorial practices, including strategies for giving feedback to peers in a professional setting.

This course is designed to advance the student’s understanding of strategic management. Strategic management studies the choices that top managers make and the consequences for the organization. A strategy is a sequence of contingent choices. Not all choices are the outcomes of decisions. Moreover, not all decisions are strategically motivated. Learning to distinguish between different types of choices and between strategic and non-strategic thinking is part of the goals of the course. 

MGT 1301 builds on the knowledge gained in Microeconomic Theory (MGT 1210) and introduces concepts in competitive strategy. It provides a framework for understanding how economic reasoning can inform and develop useful insights for practicing managers, enabling the formulation of more powerful hypotheses and the development of richer strategies.  Students will also utilize frameworks for industry and competitor analysis, examine how companies have established a sustainable competitive advantage, and consider the implications of discontinuous change on strategic decisions. 

This course is intended to introduce you to the essential principles of marketing: how firms and consumers behave and what strategies and methods marketers may use to successfully operate in today’s dynamic environment. Specifically, the course goals are: 

  • To introduce you to marketing strategy and to the elements of marketing analysis: customer analysis, company analysis, and competitor analysis. 
  • To comprehend the concept of brand positioning and its crucial value in achieving the strategic goal and in effectively designing the tactical tools used to achieve that goal. 
  • To familiarize you with different marketing tactics, namely the elements of the marketing mix (product, pricing, promotion, and distribution strategies) to enhance your problem-solving and decision-making abilities. 
  • To advance your appreciation of the marketing process as a general framework for thinking about problems and looking at the world in general. 

In this course, we will be taking a strategic approach to marketing. Strategic marketing involves determining which customers your organization should serve, which products and services it should offer them, and how. This course is intended to develop an analytical framework for these decisions. Emphasis will be placed on developing a position in the marketplace that provides value to customers that is not readily duplicated by competitors. In other words, we will focus on ideas that help the firm differentiate itself from its competitors to offer unique value to its customers. As a result, the first half of the course will develop models for understanding customers, competitors, and the organization itself.  The second half of the course will examine the tools available to marketers to execute strategic decisions, with an emphasis on coordination among tactics and consistency with strategy.

This course is an introduction to the concepts, theories and ideas guiding behaviour at work.  This course will introduce you to a wide array of theories on topics relevant to understanding employee and managerial behaviour and provide insight and hands-on experience on how to use this knowledge to address problems that you will face in organizations. Some of the topics covered in this course include the study of personality, motivation, work attitudes and leadership.  Some of the questions that we will address include: How do we effectively motivate employees? How does personality affect job performance? What leadership styles are effective with different employees? We will be applying theories at the organizational, group and individual levels of analysis and tying them in to examples of real-world applications. Students will also have the opportunity to work in small groups to complete group assignments.

It is important to understand that this course is not designed to help you pass your CFE exam. Rather, the content and focus of this course is to help you become a more effective organizational member and leader. What you learn in this course will help you succeed in your career. I use a variety of teaching methods to encourage both an intellectual understanding and a personal sense of the subject matter. Lecture sessions are coupled with experiential learning techniques (e.g., cases, exercises, and discussion) to facilitate an understanding of organizational behaviour concepts and demonstrate their application to management situations typically encountered in organizations.

Specifically, the objectives of this course are to:

  • Introduce key theoretical concepts and research in the field of organizational behaviour (OB)
  • Provide an understanding of the human and organizational setting in which you will be working
  • Explore some of the skills that will help you to be successful in your career, especially in a leadership role
  • Enhance your knowledge of human factors, such as personality and motivation, that impact behaviour at work
  • Analyze the characteristic ways in which people respond to organizational dynamics such as decision-making and teamwork
  • Examine the challenges today’s organizations face in attracting, motivating, rewarding and leading employees
  • Apply the course materials to an organizational challenge and propose solutions to address it

The course covers the theory and application of models of business valuation and of mergers and acquisitions. It examines alternative approaches to valuation: Discounted Cash Flow, Relative Valuation, and Contingent Claim Valuation. Although the various approaches of valuation are not mutually exclusive, there can be significant differences in outcomes depending upon the model used.  The course analyzes the reasons for such differences, and helps identify the correct model in specific real-world contexts.  The course also applies the basic principles of valuation to mergers and acquisitions. It analyses the determinants of mergers and acquisitions, potential synergies from acquisitions and their valuation.

The integration of subject matter taught in separate function-oriented, management and accounting courses is essential to its effective application in real-world, complex business and professional decisions. The course is designed to introduce students to the frameworks and challenges of integrating function-oriented learning by bringing together existing MMPA Frameworks (Leadership Development; Howard Gardner’s Multiple Intelligences Theory; Developing a Global Mindset) and Integrative Competitions (Financial Reporting, Finance, Communication & Team Building Case Competition; Audit File Contest; CPA Hackathon) and creating new, leveraged opportunities for integration and analysis. 

The course will examine data sources used as inputs to decision-making (structured, unstructured, data sets, data feeds and big data). It will also give students an introduction to coding and data analytics in Python through hand-on sessions.

There are two Integrative Competitions in the Fall term. Students will be placed in teams in order to complete these Integrative Competitions (same team for both Integrative Competitions). Additional reflection papers relating to the Integrative Competitions will be submitted by students as noted in this course outline.

MGT 1181 will help develop linguistic and logical intelligences through use of professional accounting standards including the CPA Handbooks and through case analysis. It will also help with inter- and intrapersonal intelligence through the Integrative Competitions. The course will use as a reference point, the CPA Competency Map which maps out the competencies expected of professional accountants needed by outstanding professional accountants. The competencies found in the CPA Competency Map covered in this course include those noted in the MGT 2250, MGT 1330 and MGT 1323 course outlines. In addition, the course will touch on Section 7-7 of the CPA Competency Map Knowledge List, which covers data analytics and information systems.

The goal of financial accounting theory is to provide a set of principles and framework to explain existing accounting practices, and to predict behaviors of stakeholders who prepare, regulate, or use accounting information. This course focuses on the important accounting research and theory developments over the last four decades. We will illustrate the implications of the existing research for future accounting practices using real business examples and cases. 

A mainstream of accounting research investigates the economic, social, and institutional forces that influence management's choice of accounting policies. Understanding how investors use and interpret accounting information is critical to guiding future financial reporting and accounting policies. The overarching objective of this course is to develop a good understanding of accounting research to enable a critical assessment of the problems facing the accounting profession now and in the future. 

Finally, financial reporting and accounting practices continue to evolve in response to the emerging of new technologies and the advances in society, governance, and economies. We will explore how new technologies and other emerging economic and social issues may affect future accounting practices in the annual MMPA Conference. 

MGT2090 is designed to help prepare you for success in your MMPA work terms and in your professional career goals, particularly in the attainment your Canadian CPA designation. 

Winter Session

MGT2090 is designed to help prepare you for success in your MMPA work terms and in your professional career goals, particularly in the attainment your Canadian CPA designation.

Summer Session

The past decades have been a period of massive restructuring of the industrial sector with steadily intensifying global competition, rapid technological change, and increasingly demanding consumers along with an increased focus on service operations. Effective operations are critical to the success of any organization. Operations are highly integrated with other business functions such as marketing, finance and human resources. Operating decisions can provide organizations with a competitive advantage and help them achieve their strategic objectives.

This course will provide substantive tools for examining strategic operating decisions. Throughout the semester, we will see how various operating models provide intuition for design, capacity, location and production decisions, and the strategic implications of those decisions. Cases will be discussed to show how the principles learned play out in firms and to reinforce the learning process. 

The course covers a broad range of topics including decision analysis, process analysis and design, forecasting, inventory, revenue and supply chain management, quality programs and initiatives, project management, capacity planning and management including scheduling and linear programming, and the strategic use of technologies. 

MGT2004 Advanced Concepts in Strategic Management builds upon the material covered in MGT1301 Introduction to Strategic Management and integrates topics students have studied in other MMPA Program courses as well. It introduces students to a number of advanced concepts in strategic management and also considers the implications current and emerging technologies may have for strategy. It fosters skills in strategic thinking, analysis, and decision making. The primary focus of this course is on multi-business organizations – that is, companies creating value across multiple production stages within an industry, multiple industries and / or multiple geographies. The decisions faced by these firms may include choices of diversification, the management of businesses in different geographies or at different stages of the value chain (e.g. the degree of vertical integration).   

The course is designed to enable students to gain a better appreciation for the role of the Board and Senior Leadership in the formulation and execution of strategy, as well as related internal monitoring and control systems. Students will learn about new concepts, theories, tools, and technologies and hone their skills in analyzing complex strategic situations. Key issues will be examined from a theoretical and empirical perspective with the help of case studies, articles, textbook chapters, on-line research, a team project and active participation in in-class discussions. The course will enable students to further integrate the knowledge they have acquired in other functional areas of Management (e.g. finance, marketing, organizational behaviour, etc.).

More specifically this course will enable students to:

  1. Clarify the role of the Board and how it differs from the role of management.
  2. Better understand the importance of effective corporate governance in strategy formulation and execution, as well as in monitoring performance.
  3. Develop a deeper understanding of:
    1. Governance
    2. Sustainability
    3. Charting a Strategic Direction
    4. Competitive Strategy
    5. International Strategy
    6. Corporate Strategy 
    7. The Role of Diversification in Strategy
    8. Strategic Execution
    9. Platform Strategy
    10. The Implications of Generative AI for Strategy
  4. Enhance the ability to articulate their thoughts in a balanced but persuasive manner through regular in-class verbal participation.

A very large proportion of economic and social activity is undertaken through government units and not-for-profit organizations both of which have accounting and control systems that differ from those of for-profit organizations.  This course is intended to introduce the objectives, nature and challenges of these organizations, and the accounting, reporting, and control systems that are required by them.

The course will build on and augment the learning in other integrative and professional decision-making courses offered in the program (MGT 1181, 2282, 2283 and 2284).

This Master’s level course examines many of the tax issues, problems and planning opportunities professional accountants encounter in providing tax services to taxpayers.  This is the third of a three-course sequence of taxation courses in the MMPA Program. It is, therefore, expected that participants have a good knowledge of the concepts of Canadian Taxation from successfully completing MGT 2206 and MGT 2207, Canadian Income Taxation I and II. 

This course is designed to update, expand and integrate the knowledge and skills gained in the previous two courses.  By the end of the three-course sequence, it is anticipated that students will be proficient at recognizing tax issues in business situations, developing and analyzing alternatives, locating the proper tax references to resolve issues and answer questions, and communicating their conclusion. 

Specifically, this course will require students to be highly motivated and to dedicate adequate time to the readings and class preparation.  Students are expected to conduct themselves with the utmost integrity and to maintain an optimal learning environment for themselves and others.

In this course students are given the opportunity to further develop their abilities to analyze problems logically, carry out mathematical operations, and investigate issues.  This is referred to as the Logical-mathematical intelligence in Gardener’s Multiple Intelligences model. 

The three-tax course sequence has been designed to provide participants with coverage of the competencies for taxation for the CFE.

In this course we will focus on financial planning, with an emphasis on the interaction between the financial and strategic plans of the enterprise.  Topics will include financial analysis and forecasting, as well as various aspects of working capital management.  We will refresh on the underlying technical materials and then apply financial decision-making tools to a variety of practical business situations, using case analyses.

Taxation has an important effect on business and investment decisions.  This course is designed to integrate the taxation knowledge and skills gained in MGT 2206, MGT 2207 and MGT 2208 with the other technical competency areas of the CPA Competency Map through the use of integrative case simulations.

Some of the competencies found in the CPA Competency Map covered in this course include:

  • 6.1            General Income Tax Concepts
  • 6.2            Corporate Income Tax
  • 6.3            Personal Income Tax
  • 6.4            Income Tax Administration
  • 6.5            Income Taxation of Non-Residents and Part-year Residents
  • 6.6            Other Income Tax Matters
  • 6.7            GST Matters

By the end of this course, students are expected to be proficient at preparing a solution to an integrated case while drawing heavily upon the enabling competencies of the CPA Competency Map:

  • Professional and Ethical Behaviour
  • Problem-Solving and Decision Making
  • Communication
  • Self-Management
  • Teamwork and Leadership

Specifically, this course will require students to be highly motivated and to dedicate adequate time to the readings and class preparation.  Students are expected to conduct themselves with the utmost integrity and to maintain an optimal learning environment for themselves and others.

In this course students are given the opportunity to further develop their abilities to analyze problems logically, carry out mathematical operations, and investigate issues.  This is referred to as the Logical-mathematical intelligence in Gardener’s Multiple Intelligences model. 

To complete the CPA Professional Education Program (PEP), a candidate must complete six modules: two core modules, two elective modules and two capstone modules. The Capstone modules are culminating courses; in them, a candidate demonstrates what they have learned over the course of the CPA PEP. Both modules are common to all CPA candidates, and are taken after successful completion of the core and elective modules.  The MMPA program is unique in that students enrolled in the MMPA program are exempt from the earlier modules and MMPA candidates are allowed to the complete the Capstone Integrative Module as part of their program.

Whether an MMPA student plans to pursue a CPA designation or not, the Capstone Simulations that CPA candidates are required to complete are consistent and aligned with the learning objectives and mission of the MMPA program. Accordingly, all MMPA students will participate in this integrative module and this course is a “Capstone” course of the MMPA program.

In the MMPA program students learn about team management and effective communication in a professional environment. This integrative module is intended to strengthen your team management and communication skills. It will also provide you an opportunity to deepen your strategic leadership competencies by using the knowledge you have acquired throughout the MMPA Program. You along with other students will complete a large business case, Distinct Hotels Corporation. – in which you will play a role primarily as a consultant/advisor. For those students writing the common final examination (CFE), the Distinct Hotels Corporation. Simulation forms the basis of Day 1 of the CFE.

Specifically, this course will require students to be highly motivated and to dedicate adequate time to the readings and class preparation.  Students are expected to conduct themselves with the utmost integrity and to maintain an optimal learning environment for themselves and others.

In this course, students are given the opportunity to further develop their abilities to analyze problems logically, carry out mathematical operations, and investigate issues.  This is referred to as the Logical-mathematical intelligence in Gardener’s Multiple Intelligences model. 

The focus of this course is on Strategy and Governance (SG) and Management Accounting (MA). Any organization must have controls and activities in place to ensure that its strategic objectives and goals are met. Underlying these controls and activities are issues involving strategic decision-making, effective governance, risk management and performance evaluation. This course will integrate these issues and other important areas of SG and Management Accounting, such as business valuations, revenue and cost management and management systems and controls, with other topics covered in other courses using integrative case simulations.

The course is designed to integrate the technical materials learned in performance measurement (financial and management accounting), assurance, tax, finance, information systems and organizational effectiveness with the practical experience obtained by students to date.

The primary objective of the course is to simulate real professional situations, giving students an opportunity to apply technical knowledge and professional judgement to such situations. Application skills will be developed through the use of case materials.  An important secondary objective is to develop case writing skills and an approach to writing professional examinations.  Given the structure of the MMPA program in response to changes in the CPA program, this course will have a greater emphasis on assurance.

Several of the competencies found in the CPA Competency Map will be covered in this course. From the Assurance perspective, this would include:

  • 4.1            Internal Control
  • 4.2            Internal and external audit requirements
  • 4.3            Internal audit projects and external assurance engagements

By the end of this course, students are expected to be proficient at preparing a solution to an integrated case while drawing heavily upon the enabling competencies of the CPA Competency Map:

  • Acting Ethically and Demonstrating Professional Values
  • Leading, 
  • Collaborating. 
  • Managing Self. 
  • Adding Value.
  • Solving Problems and Making Decisions. 
  • Communicating