Coronavirus (COVID-19) Update
Due to the Coronavirus (COVID-19) pandemic, any references to assessment tasks and on-campus delivery may no longer be up-to-date on this page.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Parmod Chand
4ER 214
Lecturer
Stephen Haswell
4ER 210
Lecturer/Moderator
Chris Patel
4ER 334
|
---|---|
Credit points |
Credit points
10
|
Prerequisites |
Prerequisites
ACCG611 or ACCG6011 or MGNT603 or ACCG6003 or admission to MAdvProfAcc
|
Corequisites |
Corequisites
|
Co-badged status |
Co-badged status
|
Unit description |
Unit description
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, and problems facing international companies in organising, managing, planning, controlling and evaluating their global operations are examined. 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. |
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:
Coronavirus (COVID-19) Update
Assessment details are no longer provided here as a result of changes due to the Coronavirus (COVID-19) pandemic.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Class Test and Research Report
Submission: Attendance is compulsory.
Extension: No extension will be granted unless an application is approved under the Special Consideration Policy in accordance with the University rules.
Penalties: Zero mark for non-submission.
For the Research Report there will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which an application for Special Consideration is made and approved. See iLearn for further penalties regarding plagiarism.
Final Exam
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 Special Consideration 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 Special Consideration Policy the examination will be scheduled after the conclusion of the official examination period. To pass the unit students must achieve an overall passing grade in their overall assessment as per the University policy. If a Supplementary Examination is granted as a result of the Special Consideration Policy the examination will be scheduled as per the Supplementary Examination timetable of the Business School. Please note that the supplementary examination will be of the similar format as the final examination.
Coronavirus (COVID-19) Update
Any references to on-campus delivery below may no longer be relevant due to COVID-19.
Please check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
Teaching staff
Unit convenor:
Associate Professor Parmod Chand
Telephone: 9850 6137
E-mail: parmod.chand@mq.edu.au
Lecturer:
Dr Stephen Haswell
Telephone: 9850 8542
E-mail: stephen.haswell@mq.edu.au
Professor Chris Patel
Telephone: 9850 7825
E-mail: chris.patel@mq.edu.au
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, phone staff during their consultation hours. In order to gain access to staff located at levels 1 and 2 of building 4ER during their consultation hours please ring the staff member from the phones available in the lobby (phone numbers of relevant staff members will be provided on iLearn and are available next to the phones).
· Other ways of contacting staff
The most effective way for students to contact staff is via email. 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 are four classes in Session 1/2020.
◦ Class_01 Monday 11am-2pm in 12 Second Way 226
◦ Class_02 Tuesday 9am-12pm in 25a WW 208
◦ Class_03 Tuesday 2pm-5pm in 5 Management Drive 265 & 267
◦ Class_04 Wednesday 6pm-9pm in 10 Hadenfeld Ave 212
Required and Recommended texts and/or materials
ACCG835 International Accounting by Dr Parmod Chand, 5th edition, 2017 Pearson Australia, ISBN 9781488617775.
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.
Coronavirus (COVID-19) Update
The unit schedule/topics and any references to on-campus delivery below may no longer be relevant due to COVID-19. Please consult iLearn for latest details, and check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status
SUMMARY OF ACCG 8035 PROGRAM: SESSION 1 - 2020
Week |
Commencing |
Topic
|
1 |
Feb 24 |
Introduction to international accounting and research methods.
|
2 |
March 2 |
The concept of culture and its relevance to international accounting diversity.
|
3 |
March 9 |
Ethical behaviour in accounting.
|
4 |
March 16 |
Management planning and control (In class test).
|
5 |
March 23 |
Management planning and control in an international context: performance evaluation Case study - Del Norte Paper Company (A).
|
6 |
March 30 |
External reporting in an international context: similarities and differences.
|
7 |
April 6 |
External reporting in an international context: preparing and adjusting financial statements for international accounting standards: Kookaburra Pty Limited case study (In class test). |
|
|
April 13th to 26th: MID-SESSION BREAK (2 Weeks Break)
|
8 |
April 27 |
Basic data collection, analysis and interpretation of results. |
9 |
May 4 |
Corporate reporting regulation: understanding differences — USA.
|
10 |
May 11 |
Corporate reporting regulation: understanding differences — Japan and China.
|
11 |
May 18 |
Corporate reporting regulation: understanding differences — The Netherlands, France and Germany.
|
12 |
May 25 |
International convergence of accounting: historical background, benefits and problems, global players, recent developments and controversies.
|
13 |
June 1 |
Week 13 is a revision week |
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