Introductory seminar in subnational economic development programs in the U.S. Covers basics of location theory, economic planning, budgeting, incentives, public and private revenue sources, analysis methods such as central place and economic base, intergovernmental efforts, redevelopment, high tech, trade and/or tourism.

This course covers intermediate and advanced concepts in decentralization and management control, including budgetary control, performance measurement and incentive structures, and transfer pricing. Class discussions will integrate concepts and applications of control with corporate practice through use of analytical problem solving, real world examples and case analyses. May not be taken for credit by students who previously received credit for ACCT 4302 (before Fall 2020) or ACCT 4304 (after Fall 2020) or equivalent. Prerequisite: ACCT 5317 with grade of C or higher.