Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor & Lecturer
Charles Koh
Contact via Dialogue in iLearn
Moderator
Stephen Haswell
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
ACCG611 or admission to MAdvProfAcc
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
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.
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Name | Weighting | Due |
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Class Test | 15% | Week 4 and 7 |
Report | 25% | Weeks 9-12 |
Final Examination | 60% | University Examination Period |
Due: Week 4 and 7
Weighting: 15%
During Week 4 (covering Weeks 1-3) and Week 7 (covering Weeks 4-6) short tests will be conducted during class time. Each test will account for 7.5% of your overall assessment. The first test in Week 4 is an early diagnostic assessment, the results of which will be indicative of the student’s application to achieving the learning outcomes of the unit.
Submission: Attendance is compulsory.
Extension: No extension will be granted unless an application is approved under the Disruption to Studies Policy in accordance with the University rules.
Penalties: Zero mark for non-submission.
Due: Weeks 9-12
Weighting: 25%
Students will work in groups of four to five people for this assignment. Each group presents a different topic (there are 12 topics). Further details are provided on iLearn.
Submission: Soft copy of the report to be submitted on iLearn (Turnitin).
Extension: No extension is available.
Penalties: One mark per day (or part thereof) that your project is submitted late. See iLearn for further penalties regarding plagiarism.
Due: University Examination Period
Weighting: 60%
The final exam is of three hours and ten minutes duration. The final exam is designed to test you against the learning objectives of the unit. Students in ACCG835 for 2015 will be required to do a final exam that tests them on all the material covered during the session. The University Examination period in the Second Half Year 2015 is from Monday 9 - Friday 27 November.
Submission: Attendance is compulsory
Extension:The only exception to not sitting an examination at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for Disruption to Studies in accordance with the University rules.
Penalties: Students who miss this exam will score zero marks. If a Supplementary Examination is granted as a result of the Disruption to Studies Policy the examination will be scheduled after the conclusion of the official examination period.
To pass the unit students must pass the final exam and achieve an overall passing grade in their overall assessment.
If a Supplementary Examination is granted as a result of the Disruption to Studies Policy the examination will be scheduled as per the Supplementary Examination timetable of the Faculty. Please note that the supplementary examination will be of the similar format as the final examination.
Teaching staff
Unit convenor & Lecturer:
Dr. Charles Koh |
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Contact: |
Dialogue in iLearn |
E-mail: |
Contacting staff
· Consultation times
Staff will be available for consultation; these times will be posted to unit homepage by Week 1 of the session. You are encouraged to seek help at a time that is convenient to you from staff on this unit during their specified consultation hours. In special circumstances, an appointment may be made outside regular consultation hours. Staff will not conduct any consultations by e-mail. You may, however, communicate via Dialogue in iLearn during the
· Other ways of contacting staff
The most effective way for students to contact staff is via Dialogue in iLearn.
Students experiencing significant difficulties with any topic in the unit are strongly encouraged to seek assistance immediately.
Classes
· There are 3 hours of contact for learning per week consisting of 1 x 3 hour seminar (lecture and tutorial).
There is one class in Session 2/2015.
Class_01 Thursday 8.30am-11.30am in City Seminar Room 606
· In order to avoid confusion and issues with overcrowding, which can raise serious occupational health and safety issues, students must attend their registered class each week to be recorded as present. Students will not be allowed to attend or be recorded as attending other classes in the unit.
Required and Recommended texts and/or materials
ACCG835 International Accounting by Dr Parmod Chand, 4th edition, 2011, Pearson Australia, ISBN 9781442556751.
This text is a composite book made of selected chapters from four different texts published by Pearson Education Australia. By using a composite text we can focus only on chapters that are suited to this unit, which is cost-effective to the student.
This text is available for purchase from the Co-op book shop at Macquarie University. Two copies of the custom publication are available in the reserve section of the library.
No changes in the text since the last offering of this unit
Technology Used and Required
You will need basic skills with Microsoft Word, Microsoft Excel and Microsoft PowerPoint. The research report e-copy can be submitted in Word or PDF.
You will also be required to access the Internet in order to conduct research and Macquarie University’s iLearn teaching facility (refer to the detail contained below in Unit Web Page).
UNIT WEB PAGE
The university’s on-line learning site “iLearn” is used to provide announcements, forms, some course materials (including weekly lecture notes) and to submit e-copies of the assignment. Login at http://learn.mq.edu.au/
Reading material for this unit is all available on the Library’s e-Reserve. Access to the e-Reserve is made using the student number and password supplied to you by the Library. A link will also be provided on iLearn.
SUMMARY OF ACCG 835 PROGRAM: SESSION 2 - 2015
Week |
Commencing |
Topic
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1 |
July 27 |
Introduction, distribution of material and organization of student work groups.
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2 |
August 3 |
The concept of culture and its relevance to international accounting diversity.
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3 |
August 10 |
Ethical behaviour in accounting
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4 |
August 17 |
Management planning and control (In class test)
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5 |
August 24 |
Management planning and control in an international context: performance evaluation Case study - Del Norte Paper Company (C).
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6 |
August 31 |
Management planning and control in an international context: transfer pricing Case study – Del Norte Paper Company (A).
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7 |
September 7 |
External reporting in an international context: similarities and differences. (In class test)
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Sept 14 & Sept 21, MID-SESSION BREAK (2 Weeks Break)
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8 |
September 28 |
External reporting in an international context: preparing and adjusting financial statements for international accounting standards: Kookaburra Pty Limited case study |
9 |
October 5 |
Corporate reporting regulation: understanding differences — USA.
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10 |
October 12 |
Corporate reporting regulation: understanding differences — Japan and China.
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11 |
October 19 |
Corporate reporting regulation: understanding differences — The Netherlands, France and Germany.
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12 |
October 26 |
International convergence of accounting: historical background, benefits and problems, global players, recent developments and controversies.
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13 |
November 2 |
Week 13 is a revision week |
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Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
Results shown in iLearn, or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au.
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
For help with University computer systems and technology, visit http://informatics.mq.edu.au/help/.
When using the University's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students.
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
This unit gives you opportunities to conduct research with regard to group report. Further information on the group report is provided in the Assessment guide.
This unit addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in classes. We promote sustainability by developing ability in students to research and locate information within accounting discipline. We aim to provide students with an opportunity to obtain skills which will benefit them throughout their career.
The unit materials have a reference list at the end of each chapter/module/text containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.