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International Accounting - ACCG835
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 behaviour and practice. Students are also taught the fundamental principles of ethical behaviour 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 |
| When Offered: | S1 Day - Session 1, North Ryde, Day S2 Day - Session 2, North Ryde, Day S1 Evening - Session 1, North Ryde, Evening S2 Evening - Session 2, North Ryde, Evening S1 External - Session 1, External (On-campus dates: None) S2 External - Session 2, External (On-campus dates: None) MQC S2 Evening - Session 2, Macquarie City Campus, Postgraduate, Evening, July to November |
| Staff Contact(s): | Mr Stephen Haswell, Dr Parmod Chand |
| Prerequisites: |
ACCG611 or admission to MAdvProfAcc or admission to MCom or MIntBus or MEc or MActPrac prior to 2011 |
| Corequisites: | |
| NCCW(s): | |
| Unit Designation(s): | |
| Assessed As: | Graded |
| Offered By: | Department of Accounting and Corporate Governance Faculty of Business and Economics |
Timetable Information
For unit timetable information and session dates for external offerings please visit the Timetables@Macquarie Website.