ACCTN506-20A (HAM)

International Accounting

30 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement/WIL Coordinator(s)

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Lab Technician(s)

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: clive.wilkinson@waikato.ac.nz

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Paper Description

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The internationalization or globalization of business since the Second World War has meant that we can no longer consider our own economy in isolation, nor can we consider the accounting profession that reports both internally and externally in isolation. We need to be aware of differences in accounting thought, conventions and practices of different countries, if for no other reason than to better understand and judge our own performance, but more importantly, to better understand the global issues in accounting. Thus, the objective of this paper is to introduce you to issues in international accounting.

The convener feels strongly that at masters level, papers should be guided by the convener but driven by the students. Hence the paper is seminar based with the convener providing a guiding perspective and not lecturing to students. I am available to discuss your projects out of class time, please make use of me, either face to face or via email.

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Paper Structure

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This paper explores and analyses accounting in a global and transnational context. Similarities and differences between accounting and its regulation in different national contexts, and attempts to harmonise the accounting practices of different countries are discussed.

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • This paper explores and analyses accounting in a global and transnational context. Similarities and differences between accounting and its regulation in different national contexts, and attempts to harmonise the accounting practices of different countrie
    Linked to the following assessments:
  • The paper also addresses issues relevant for an appreciation of accounting in developing countries and economies in transition such as the economies of Eastern Europe and China.
    Linked to the following assessments:
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Assessment

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Internally Assessed Components as described in the Assessment detail.
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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Research Report
12 Jun 2020
11:30 PM
35
  • Online: Submit through Moodle
2. Company Report
17 Apr 2020
11:30 PM
30
  • Online: Submit through Moodle
3. Technical Report
8 May 2020
11:30 PM
25
  • Online: Submit through Moodle
4. Research project: Brief
15 May 2020
11:30 PM
10
  • Email: Convenor
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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https://rl.talis.com/3/waikato/lists/9162F09E-A533-96BD-1A95-BF6456015CB6.html?lang=en-US&login=1


This text provides a representative anchor for the paper and reads easily.

There are also a number of texts High Demand and I will work on a one-to-one basis with you re your projects to give advice on preferred journal articles and other resources.
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Recommended Readings

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The text has extensive readings associated with each chapter that provide a comprehensive coverage of the topics. As you are undertaking your research projects I will meet with you and provide specific direction.
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Online Support

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If you require online support for Moodle please email helpdesk at: itshelp@waikato.ac.nz
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Workload

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2 X two-hour lectures per week
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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCT301 or ACCT401 or ACCTN301

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted Papers: ACCT506

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