School of Business and Management

BUSM059 International Accounting

BUSM059 International Accounting


2 (2017/18)

Module organiser

Dr Ishani Chandrasekara

Please note: Financial Reporting (BUSM054) is a pre-requisite for this module and must be taken in the first semester.  

Module description

This module addresses accounting on an international level. examining what accounting is and what accounting does.  For, despite the seemingly practical and defined nature of accounting and its importance in contemporary organisations, there is still much debate and discussion as to what accounting is for and how it works on a global level.  This module will investigate a number of different theoretical perspectives on the subject, grounded in different aspects of accounting practice.   

Learning outcomes 

By the end of the module you should:

  • be able to understand the key trends in the development of accounting
  • be able to critically appraise the key environmental influences on accounting
  • have in-depth knowledge of the major factors influencing the development of accounting and information disclosure on cross-border finance transactions
  • understand the significance of accounting standards in an international business environment and the strengths and weaknesses of such standard setting
  • have knowledge of how international accounting standards secure the accountability of businesses and be aware of the limitations of such standards
  • be able to critically evaluate accounting and accountability of business to the wider community

Key texts

  • Nobes, C. & Parker, R. Comparative International Accounting. 10th Edition 2008. Part of the Prentice Hall Series of books published by Pearson Education Limited. ISBN 978-0-273-71476-7.
  • Anthony G. Hopwood & Peter Miller ed. 1994 Accounting as Social and Institutional Practice.  Cambridge Studies in Management No.24. ISBN 0-521-46965-1


60% Assignment and 40% Group Presentation and Report.