Undergraduate Course: Comparative International Accounting (ACCN10012)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Available to all students |
| Credit level (Normal year taken) | SCQF Level 10 (Year 4 Undergraduate) |
Credits | 20 |
| Home subject area | Accounting |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | The course offers an introduction to international differences in accounting practices and regulation, to the causes of such differences and to attempts by the European Union and the International Accounting Standards Committee to achieve greater comparability of financial statements. Regulatory frameworks and accounting practices in a number of selected countries will be examined in detail. |
Information for Visiting Students
| Pre-requisites | A pass in Advanced Financial Accounting (ACCN10008) AND
Auditing (ACCN10009) equivalents.
Visiting students should have at least 3 Business/Accountancy related courses at grade B or above (or be predicted to obtain this). We will only consider University/College level courses.
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| Displayed in Visiting Students Prospectus? | Yes |
Course Delivery Information
| Not being delivered |
Summary of Intended Learning Outcomes
The aim of the course is to build upon prior study to further develop the student's appreciation of accounting practice. Through the use of class discussion, group work, and independent study, the course attempts to foster a knowledge and understanding of key theories within the discipline and the ability to critically appraise them.
Technical Skills
On completing this class you will be able to:
A.1 Identify, measure and explain international similarities and differences in accounting development;
A.2 Analyse and evaluate the relative success of endeavours in international harmonisation;
A.3 Make comparisons of accounting practices in a range of countries;
A.4 Explain and discuss the reaction of international stock markets and multinational companies to diversity in accounting practice;
A.5 Evaluate research papers in international accounting.
Generic Skills
During the class you will:
B.1 Develop academic skills in reading and understanding academic writing.
B.2 Develop the skills of dissecting rigorously a research paper in order to examine the main features of its construction.
B.3 Use the literature to understand the issues to be faced when investigating practice in a culture and language which is not familiar to the researcher.
B.4 Carry out a practical assignment using analytical skills which can be applied to other situations requiring international comparison of financial information.
B.5 Exercise independent judgment in deciding the focus of analysis. |
Assessment Information
Degree Examination - 60%
Coursework - 40%
(individual analysis report 25% and individual analysis tables 15%)
Visiting Student Variant Assessment:
Two x 2500 word essays - 60%
Coursework - 40%
(individual analysis report 25% and individual analysis tables 15%)
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Special Arrangements
| None |
Additional Information
| Academic description |
Not entered |
| Syllabus |
Not entered |
| Transferable skills |
Not entered |
| Reading list |
Not entered |
| Study Abroad |
Not entered |
| Study Pattern |
Not entered |
| Keywords | CIA |
Contacts
| Course organiser | Prof Pauline Weetman
Tel:
Email: pauline.weetman@ed.ac.uk |
Course secretary | Miss Jen Wood
Tel: (0131 6)50 8335
Email: J.Wood@ed.ac.uk |
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