International Accounting and the Accounting Educator.

Autor/in	Laribee, Stephen F.
Titel	International Accounting and the Accounting Educator.
Quelle	(1988), (18 Seiten)Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; Monographie
Schlagwörter	Stellungnahme; Accounting; Accreditation (Institutions); Accrediting Agencies; Agency Role; Business Administration Education; Curriculum Design; Curriculum Development; Global Approach; Higher Education; International Trade + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Accreditation; Institution; Institutions; Akkreditierung; Staatliche Anerkennung; Institut; Lehrplangestaltung; Curriculum; Development; Curriculumentwicklung; Lehrplan; Entwicklung; Globales Denken; Hochschulbildung; Hochschulsystem; Hochschulwesen; Trade; International relations; Handel; Internationale Beziehungen
Abstract	The American Assembly of Collegiate Schools of Business (AACSB) has been instrumental in internationalizing the accounting curriculum by means of accreditation requirements and standards. Colleges and universities have met the AACSB requirements either by providing separate international accounting courses or by integrating international topics into existing courses. A number of studies have addressed the question of what topics should be covered in international accounting. The key topics to be covered in an upper level course include: (1) comparative practices, (2) foreign currency translation, (3) accounting for inflation, (4) financial reporting and analyzing foreign financial statements, (5) conceptual development, (6) managerial accounting complexities in an international setting, and (7) auditing. Most departments are currently covering the topics in existing courses. The idea of internationalizing the accounting curriculum through traditional accounting courses has the advantages of demonstrating that foreign accounting faces challenges similar to those of the United States, and of requiring no new courses or faculty. However, this approach is not well supported by faculty. Offering a separate course in international accounting has the advantage of providing in-depth coverage and requiring only one faculty member to teach the course. (MSE)
Erfasst von	ERIC (Education Resources Information Center), Washington, DC