2010 Course Handbook
ACCG835: International Accounting
This unit is 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 accounting behavior and practice. Students are also taught the fundamental principles of ethical behavior in accounting, and the different approaches used to 'manipulate' accounting numbers. Current issues in accounting standard-setting in an international context, including the debate on international harmonisation, 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.
| Credit Points: | 4 |
| Contact Hours: | -- |
| When Offered: |
D1 - Day; Offered in the first half-year
D2 - Day; Offered in the second half-year E1 - Evening; Offered in the first half-year E2 - Evening; Offered in the second half-year |
| Staff Contact: | Mr Stephen Haswell (semester 1), Dr Parmod Chand (semester 2) |
| Prerequisites: | ACCG611 or admission to MCom or MIB or MEd or MActPrac prior to 2011 |
| Corequisites: | |
| NCCWs: | |
| Unit Designations: | Commerce |
| Assessed As: | Graded |
| Offered By: |
Department of Accounting and Corporate Governance Faculty of Business and Economics |