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International Accounting - ACCG835

This unit focuses on topics concerned with issues in both financial and management accounting in international contexts. Particular attention is given to the impact of national culture and to how an understanding of cultural differences provides insights into cross-national differences in financial reporting practices and management behaviour. Current issues in accounting standard-setting in an international context, including the debate on international accounting convergence, are also examined. With respect to management accounting, the unit examines issues and problems facing international companies in organising, managing, planning, controlling and evaluating their global operations. A solid understanding of cultural influences on international accounting practices is a requirement for any advanced study of accounting theory. This unit provides students with essential internationally contextualised accounting experiences that develop the concepts and skills necessary for advanced research in accounting and Corporate Governance.

Credit Points: 4
When Offered:

S1 Day - Session 1, North Ryde, Day

S1 Evening - Session 1, North Ryde, Evening

S2 Day - Session 2, North Ryde, Day

S2 Evening - Session 2, North Ryde, Evening

S2 External - Session 2, External (On-campus sessions: None)

Staff Contact(s): Accounting and Corporate Governance staff
Prerequisites:

ACCG611 or (admission to MAdvProfAcc or MBkgFin or MMgmt) Prerequisite Information

Corequisites:

NCCW(s):
Unit Designation(s):

Commerce

Assessed As: Graded
Offered By:

Department of Accounting and Corporate Governance

Faculty of Business and Economics

Course structures, including unit offerings, are subject to change.
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