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Teaching International Accounting Strategies

This document discusses perspectives on teaching international accounting. It covers the domain of international accounting, including comparative accounting across countries and accounting for international transactions. It provides strategies for teaching international accounting, barriers to internationalizing the accounting curriculum, and available resources. Important topics in international accounting are also ranked, such as comparative standards, managing multinational enterprises, and transfer pricing.

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8 views11 pages

Teaching International Accounting Strategies

This document discusses perspectives on teaching international accounting. It covers the domain of international accounting, including comparative accounting across countries and accounting for international transactions. It provides strategies for teaching international accounting, barriers to internationalizing the accounting curriculum, and available resources. Important topics in international accounting are also ranked, such as comparative standards, managing multinational enterprises, and transfer pricing.

Uploaded by

there8742
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPT, PDF, TXT or read online on Scribd

International Accounting –

Teaching/Learning Perspectives

Lee H. Radebaugh
Brigham Young University
November 21, 2003
Key Topics
Domain of International Accounting
Strategies for Teaching International
Accounting
Barriers to Internationalization of the
Curriculum
Available Resources
Important International Accounting Issues
Wrap-up: Developing Your Own Class
Domain of International Accounting
What is international accounting?
Why should we study international
accounting?
Two Dimensions to International
Accounting
– Comparative/Descriptive Accounting
– Accounting for International Transactions and
MNEs
Comparative/Descriptive
Accounting standards and practices are
unique to each national environment
Standards and practices are a function of
the socio-cultural, educational,
legal/political, and economic environments
of the country
Cross-national transactions also require
accounting responses
Comparative/Descriptive
Conduct a broad, environmental analysis
of accounting in a given country
Describe and compare countries on a
given issue
– How standards are established and enforced
– Accounting profession
– Accounting education
– Specific practices, such as consolidations,
segment disclosures, etc.
Accounting Aspects of International
Business
Accounting for exports/imports
Financial accounting dimensions of cross-
national ownership
Tax dimensions of cross-national
ownership
Managerial dimensions of cross-national
ownership
Need for access to foreign capital – debt
and equity
Strategies for Teaching
International Accounting
Multidisciplinary IB course covering
international accounting topics
Separate international accounting and or
tax course – required vs. elective
Integrate international issues into existing
accounting/tax courses
Graduate vs. undergraduate
Barriers to Internationalization of
the Accounting Curriculum
Lack of qualified faculty – especially true in
the general IB course
Lack of rewards – promotion, tenure,
compensation
Overcrowded curriculum
Lack of good teaching materials
Insufficient student demand
Insufficient market demand
Perceived Importance of Topics
Comparative accounting Transfer pricing
systems Regional harmonization
Environmental influences Consolidation of foreign
on accounting entities
Financial statement MIS and control
analysis International taxation
Accounting in developing International auditing
countries standards
Accounting for foreign
Inflation accounting
currency
Performance evaluation
Sands and Pragasam Rankings
Comparative Managing MN
standards and enterprises
harmonization Transfer pricing
International Consolidation
accounting standards Accounting standards
Foreign currency and practices in NA
Reporting and Auditing and
disclosure problems internationalization of
of MNEs the accounting
F/S analysis profession
Available Resources
International accounting textbooks
International accounting education articles
– Also from Section website
International cases
– Also check the Deloitte & Touche cases –
[Link]/more/DTF/cases_subj.htm
Examples of class projects
Selected internet links

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