Undergraduate Course: Comparative International Accounting (ACCN10012)
||College||College of Humanities and Social Science
|Credit level (Normal year taken)||SCQF Level 10 (Year 4 Undergraduate)
||Availability||Available to all students
|Summary||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.
Course Delivery Information
|Not being delivered|
| 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.
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.
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.
|Graduate Attributes and Skills
|Course organiser||Prof Pauline Weetman
Tel: (0131 6)51 5229
|Course secretary||Miss Jen Wood
Tel: (0131 6)50 8335