An examination of the information needs of capital market participants in a dynamic and complex socioeconomic system; emphasis on interpretation, measurement, and disclosure of economic events. Accounting 381 and Business Administration 184T, 284T, 384T may not both be counted. For 184T, one lecture hour a week for one semester; for 284T, four lecture hours a week for half a semester; for 384T, three lecture hours a week for one semester.