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... -- Course Website
Instructor: 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
