Students
ACCG8035 – International Accounting
2025 – Session 2, In person-scheduled-weekday, North Ryde
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Professor Chris Patel
Contact via Contact via email.
4 Eastern Road, Office 334
Thursday 3 to 5 pm.
Unit moderator
Parmod Chand
Contact via Contact via email.
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| Credit points |
Credit points
10
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| Prerequisites |
Prerequisites
((Admissions to MCom or MAccg or MAdvProfAcc) and (ACCG6011 or ACCG6003 or ACCG8121 or ACCG8126)) or (Admissions to GradCertResBus or GradDipResBus)
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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 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. |
Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- ULO1: Explain how the cultural, economic, political and historical factors are the reasons for the differences and similarities in accounting practices and regulation across nations and evaluate how these factors influence the move towards international harmonisation.
- ULO2: Identify and describe why ethical behaviour is fundamental to the practice of accounting around the world and critically apply moral theories and ethical frameworks to resolve real-world ethical issues confronting accountants.
- ULO3: Apply research skills to investigate and propose well-reasoned and justified solutions to problems facing international companies in organising, managing, planning, controlling and evaluating, their global operations.
- ULO4: Evaluate relevant statistical techniques used in international accounting research.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Class Tests | 30% | No | 21 August and 11 September 2025 |
| Research Report | 30% | No | Weeks 9 to 12 |
| Final Examination | 40% | No | University Examination Period |
Class Tests
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 30 hours
Due: 21 August and 11 September 2025
Weighting: 30%
Two class tests (worth 15% each) will be conducted during class time.
On successful completion you will be able to:
- Explain how the cultural, economic, political and historical factors are the reasons for the differences and similarities in accounting practices and regulation across nations and evaluate how these factors influence the move towards international harmonisation.
- Identify and describe why ethical behaviour is fundamental to the practice of accounting around the world and critically apply moral theories and ethical frameworks to resolve real-world ethical issues confronting accountants.
- Apply research skills to investigate and propose well-reasoned and justified solutions to problems facing international companies in organising, managing, planning, controlling and evaluating, their global operations.
Research Report
Assessment Type 1: Report
Indicative Time on Task 2: 30 hours
Due: Weeks 9 to 12
Weighting: 30%
Research topics will be assigned and are designed to effectively enhance research skills and help students learn to synthesise, analyse and interpret information using appropriate disciplinary content and methodology.
On successful completion you will be able to:
- Explain how the cultural, economic, political and historical factors are the reasons for the differences and similarities in accounting practices and regulation across nations and evaluate how these factors influence the move towards international harmonisation.
- Identify and describe why ethical behaviour is fundamental to the practice of accounting around the world and critically apply moral theories and ethical frameworks to resolve real-world ethical issues confronting accountants.
- Apply research skills to investigate and propose well-reasoned and justified solutions to problems facing international companies in organising, managing, planning, controlling and evaluating, their global operations.
Final Examination
Assessment Type 1: Examination
Indicative Time on Task 2: 25 hours
Due: University Examination Period
Weighting: 40%
A two-hour examination will be held during the University Examination period.
On successful completion you will be able to:
- Explain how the cultural, economic, political and historical factors are the reasons for the differences and similarities in accounting practices and regulation across nations and evaluate how these factors influence the move towards international harmonisation.
- Identify and describe why ethical behaviour is fundamental to the practice of accounting around the world and critically apply moral theories and ethical frameworks to resolve real-world ethical issues confronting accountants.
- Apply research skills to investigate and propose well-reasoned and justified solutions to problems facing international companies in organising, managing, planning, controlling and evaluating, their global operations.
- Evaluate relevant statistical techniques used in international accounting research.
1 If you need help with your assignment, please contact:
- the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
- the Writing Centre for academic skills support.
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
Unit Schedule
See ilearn for the slides, readings and details of assessments.
Policies and Procedures
Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Assessment Procedure
- Complaints Resolution Procedure for Students and Members of the Public
- Special Consideration Policy
Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.
Student Code of Conduct
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct
Results
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) 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 connect.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
Academic Integrity
At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Academic Success
Academic Success provides resources to develop your English language proficiency, academic writing, and communication skills.
- Workshops
- Chat with a WriteWISE peer writing leader
- Access StudyWISE
- Upload an assignment to Studiosity
- Complete the Academic Integrity Module
The Library provides online and face to face support to help you find and use relevant information resources.
Student Services and Support
Macquarie University offers a range of Student Support Services including:
- IT Support
- Accessibility and disability support with study
- Mental health support
- Safety support to respond to bullying, harassment, sexual harassment and sexual assault
- Social support including information about finances, tenancy and legal issues
- Student Advocacy provides independent advice on MQ policies, procedures, and processes
Student Enquiries
Got a question? Ask us via the Service Connect Portal, or contact Service Connect.
IT Help
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
Unit information based on version 2025.02 of the Handbook