International Accounting Study Program (ACCT30011)

Undergraduate level 3Points: 12.5Not available in 2025

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Overview

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The subject explores a contemporary accounting issue arising from a socio-economic event through an international study program. Students are first briefed on financial and management accounting research on the issue chosen for the program. The students then visit a number of major corporate, regulatory and standard-setting institutions in either the U.S.A (July program) or Europe (January program) depending on the semester.

There, top-level executives present their organisations’ perspective on the issue and other current issues affecting the organisation. Students engage with them to explore how their pre-departure prepared research-based project is reflected in practice as observed during the respective site visits.

On their return, students undertake a reflective analysis of research and their experiences. A key requirement is that students comport themselves professionally throughout the course.

Note: Travel and accommodation costs will be borne by the student. Students must be eligible to obtain visitor visas in the country where the subject is conducted.

Intended learning outcomes

On successful completion of this subject, students should be able to:

  • Identify the elements of research and how it informs, and is informed, by practice.
  • Describe the experience of observing accounting practice within a business organisation.
  • Discuss how internal and external reporting responds to contemporary socio-economic issues that arise over time.
  • Identify the processes involved in financial accounting standard-setting.
  • Evaluate the global implications for management and financial accounting from contemporary accounting issues.
  • Describe how internal and external reporting varies across different industries and cultures.

Generic skills

On successful completion of this subject, students should have improved the following generic skills:

• Develop an argument logically and coherently

• Synthesis of information

• Application of current technologies to practice

• Accessing data and other information from various sources

• Critical thinking

• Oral and written communication

• Collaborative learning

• An ability to engage with questions and interact with top-level executives.

Last updated: 4 March 2025