ACX5951 - International study program in accounting - 2018

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Dr Wei Lu


Dr Wei Lu

Unit guides



  • Summer semester A 2018 (On-campus block of classes)


Students must be granted permission by the Chief Examiner to undertake this unit.




This unit centres on both a conceptual and practical approach to International Accounting Issues with emphasis on international standard setting and compliance as viewed by regulators and private sector preparers of accounts. Students gain a practical understanding of these issues in an international context through the overseas visitation program which forms an integral part of this unit.


The learning goals associated with this unit are to:

  1. develop an understanding the history of accounting standard setting in various countries and the international convergence of accounting standards
  2. develop a practical understanding and appreciation of cultural differences within the area of international accounting through an overseas visitation program
  3. develop a set of academic skills which include the ability to work independently, evaluate academic papers in terms of the application of theories to understand and explain differences in financial reporting, search the web and to submit assignments on time
  4. develop excellent oral and written communication skills to be able to analyse case studies and to lead/participate in groups from diverse cultural and social backgrounds.


Within semester assessment: 100%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information