AYB227 International Accounting
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYB227 |
|---|---|
| Prerequisite(s): | 96 credit points of completed studies. |
| Equivalent(s): | AYX227 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $2,174 |
| Pre-2021 CSP student contribution | $1,703 The pre-2021 commonwealth supported place (CSP) contribution amount only applies to students enrolled in a course prior to 2021. To learn more, visit our Understanding your fees page. |
| Domestic tuition unit fee | $3,456 |
| International unit fee | $5,640 |
Unit Outline: Semester 1 2026, Gardens Point, Internal
| Unit code: | AYB227 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | 96 credit points of completed studies. |
| Equivalent: | AYX227 |
| Coordinator: | Shakoor Ahmed | s6.ahmed@qut.edu.au |
Overview
As business and financial markets have become increasingly globalised, the significance of the differences in international, financial accounting policies and disclosure and reporting practices, have become more important, especially from the perspective of management, financial analysts and other users of financial statements including trillion dollar pension/superannuation funds. For these key interest groups, it is vital not only to be aware of international differences in financial accounting policies and practices, but also to be able to assess their impact on earnings, assets, and key financial and non-financial performance indicators and ratios. Additional key issues in globalised business operations relate to an understanding and appreciation of cultural diversity issues and the global trends in foreign currency transactions and hedging, global corporate sustainability, international taxation and international audit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Identify and analyse international business issues in financial accounting, reporting, disclosure, and enforcement informed by relevant analytical frameworks. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Apply theoretical and technical knowledge of international accounting policy choices and practices to the cross-cultural interpretation and analysis of external financial reports of leading international corporations. [SE 5.1, 5.2]
- Exercise critical thinking in relation to current issues raised in the international accounting literature and make informed judgements and recommendations. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Collaboratively present and engage in reasoned debate relating to current international business issues.[ PC 3.2, TS 4.2]
- Demonstrate reflective thinking and responsibility for your own learning and professional practice. [PC 3.1, TS 4.1]
Content
This unit is designed to provide you with an insight into, and an appreciation of, many of the financial accounting problems and issues faced in an international business environment. Thus, the content examined includes issues related to:
- the framework of international financial accounting, reporting, disclosure and enforcement for global corporations;
- comparative international accounting systems and practices across key cultural groupings;
- the influence of development factors and culture on both PRE and POST-IFRS accounting values, principles and practices and the overall impact then on the foreign direct investment risk taken by external investors in global corporations; and
- international financial reporting issues such as international harmonisation; international corporate social responsibility or sustainability reporting; international foreign currency transactions and hedging; the comparative international analysis of foreign financial statements; international comparative auditing and international taxation planning and the claimed link with worldwide poverty.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
Teaching and learning strategies are designed to encourage you to fulfill the aims and learning outcomes of the unit as discussed above. Weekly lectures are used to provide a basic understanding of the issues, and this understanding will be developed through the use of workshop cases, in-class debates and presentations and an individual, cross-cultural project. You will also be provided with an opportunity to work collaboratively within a formative peer review process designed to provide you with support and feedback on prepared drafts for your major, individual project - prior to the project's final submission for marking.
Feedback on Learning and Assessment
You will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Presentation
You will work in a team to prepare a series of responses to contemporary international accounting issues and problems that you will present during a tutorial class.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assessment item requires your attendance at your scheduled tutorial/session.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
This assessment item is based on teamwork and provides evidence of achievement of associated Unit Learning Outcomes and Course Learning Outcomes. Individual submissions/presentations will not be accepted.
The late submission period does not apply, and no assignment extensions are available.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.2), TS (4.2), SE (5.1, 5.2)
Assessment: Individual Project
You will prepare a report based on contemporary international accounting issues and problems. Part A is a preliminary report. You will then have the opportunity to incorporate feedback into your Part B final report.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Part A and Part B are both Formative and Summative
Business Capabilities (AoL goals): HO (2.2), SE (5.1, 5.2)
Assessment: Final Examination
The final exam will cover Weeks One to Twelve of the Semester and will consist of practical, theory, self reflection and case study questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.1), TS (4.1), SE (5.1, 5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resources will be provided on the unit Canvas site
Resource Materials
Prescribed text(s)
Doupnik, T., Finn, M., and Gotti, G. (2024), International Accounting, 6th ed., New York, McGraw-Hill LLC.
Reference book(s)
Conway, E. and D. Byrne, (eds.) (2018). Contemporary Issues in Accounting The Current Developments in Accounting Beyond the Numbers, Springer International, https://link-springer-com.ezp01.library.qut.edu.au/book/10.1007%2F978-3-319-91113-7
Current International Accounting Articles, Business and Government Reports, Newspaper Articles etc. will also be provided on a weekly basis under the Learning Resources heading on the AYB227 Canvas site. For example, you will also be provided with access to a number of current international business cases related to issues such as International Taxation and the key, global issue of profit shifting and the use of tax havens.
International Accounting: Pearson New International Edition (7e) (2013) - Frederick D. Choi and Gary K. Meek
Nobes, C. and Parker, R. (2016), Comparative International Accounting (13th ed.) Essex, England, Prentice Hall
The following are useful references, including textbooks, journals and websites. Additional references can also be found at the unit's Canvas site: http://Canvas.qut.edu.au
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination
PC (3.1): Professional Communication (Written)
Relates to: ULO5, Final Examination
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO2, Presentation, Individual Project, Final Examination
SE (5.2): Global Social Responsibility
Relates to: ULO2, Presentation, Individual Project, Final Examination
TS (4.1): Self-Reflection and Accountability
Relates to: ULO5, Final Examination
TS (4.2): Teamwork Knowledge and Skills
Relates to: ULO4, Presentation
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS05 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: ULO4, Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project, Final Examination
BS06 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Individual Project - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project
BS08 Bachelor of Business - International
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, ULO4, Presentation, Individual Project, Final Examination
Unit Outline: Semester 1 2026, Online
| Unit code: | AYB227 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | 96 credit points of completed studies. |
| Equivalent: | AYX227 |
Overview
As business and financial markets have become increasingly globalised, the significance of the differences in international, financial accounting policies and disclosure and reporting practices, have become more important, especially from the perspective of management, financial analysts and other users of financial statements including trillion dollar pension/superannuation funds. For these key interest groups, it is vital not only to be aware of international differences in financial accounting policies and practices, but also to be able to assess their impact on earnings, assets, and key financial and non-financial performance indicators and ratios. Additional key issues in globalised business operations relate to an understanding and appreciation of cultural diversity issues and the global trends in foreign currency transactions and hedging, global corporate sustainability, international taxation and international audit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Identify and analyse international business issues in financial accounting, reporting, disclosure, and enforcement informed by relevant analytical frameworks. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Apply theoretical and technical knowledge of international accounting policy choices and practices to the cross-cultural interpretation and analysis of external financial reports of leading international corporations. [SE 5.1, 5.2]
- Exercise critical thinking in relation to current issues raised in the international accounting literature and make informed judgements and recommendations. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Collaboratively present and engage in reasoned debate relating to current international business issues.[ PC 3.2, TS 4.2]
- Demonstrate reflective thinking and responsibility for your own learning and professional practice. [PC 3.1, TS 4.1]
Content
This unit is designed to provide you with an insight into, and an appreciation of, many of the financial accounting problems and issues faced in an international business environment. Thus, the content examined includes issues related to:
- the framework of international financial accounting, reporting, disclosure and enforcement for global corporations;
- comparative international accounting systems and practices across key cultural groupings;
- the influence of development factors and culture on both PRE and POST-IFRS accounting values, principles and practices and the overall impact then on the foreign direct investment risk taken by external investors in global corporations; and
- international financial reporting issues such as international harmonisation; international corporate social responsibility or sustainability reporting; international foreign currency transactions and hedging; the comparative international analysis of foreign financial statements; international comparative auditing and international taxation planning and the claimed link with worldwide poverty.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
Teaching and learning strategies are designed to encourage you to fulfill the aims and learning outcomes of the unit as discussed above. Weekly lectures are used to provide a basic understanding of the issues, and this understanding will be developed through the use of workshop cases, in-class debates and presentations and an individual, cross-cultural project. You will also be provided with an opportunity to work collaboratively within a formative peer review process designed to provide you with support and feedback on prepared drafts for your major, individual project - prior to the project's final submission for marking.
Feedback on Learning and Assessment
You will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Presentation
You will work in a team to prepare a series of responses to contemporary international accounting issues and problems that you will present during a tutorial class.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assessment item requires your attendance at your scheduled tutorial/session.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
This assessment item is based on teamwork and provides evidence of achievement of associated Unit Learning Outcomes and Course Learning Outcomes. Individual submissions/presentations will not be accepted.
The late submission period does not apply, and no assignment extensions are available.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.2), TS (4.2), SE (5.1, 5.2)
Assessment: Individual Project
You will prepare a report based on contemporary international accounting issues and problems. Part A is a preliminary report. You will then have the opportunity to incorporate feedback into your Part B final report.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Part A and Part B are both Formative and Summative
Business Capabilities (AoL goals): HO (2.2), SE (5.1, 5.2)
Assessment: Final Examination
The final exam will cover Weeks One to Twelve of the Semester and will consist of practical, theory, self reflection and case study questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.1), TS (4.1), SE (5.1, 5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resources will be provided on the unit Canvas site
Resource Materials
Prescribed text(s)
Doupnik, T., Finn, M., and Gotti, G. (2024), International Accounting, 6th ed., New York, McGraw-Hill LLC.
Reference book(s)
Conway, E. and D. Byrne, (eds.) (2018). Contemporary Issues in Accounting The Current Developments in Accounting Beyond the Numbers, Springer International, https://link-springer-com.ezp01.library.qut.edu.au/book/10.1007%2F978-3-319-91113-7
Current International Accounting Articles, Business and Government Reports, Newspaper Articles etc. will also be provided on a weekly basis under the Learning Resources heading on the AYB227 Canvas site. For example, you will also be provided with access to a number of current international business cases related to issues such as International Taxation and the key, global issue of profit shifting and the use of tax havens.
International Accounting: Pearson New International Edition (7e) (2013) - Frederick D. Choi and Gary K. Meek
Nobes, C. and Parker, R. (2016), Comparative International Accounting (13th ed.) Essex, England, Prentice Hall
The following are useful references, including textbooks, journals and websites. Additional references can also be found at the unit's Canvas site: http://Canvas.qut.edu.au
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination
PC (3.1): Professional Communication (Written)
Relates to: ULO5, Final Examination
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO2, Presentation, Individual Project, Final Examination
SE (5.2): Global Social Responsibility
Relates to: ULO2, Presentation, Individual Project, Final Examination
TS (4.1): Self-Reflection and Accountability
Relates to: ULO5, Final Examination
TS (4.2): Teamwork Knowledge and Skills
Relates to: ULO4, Presentation
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS05 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: ULO4, Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project, Final Examination
BS06 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Individual Project - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project
BS08 Bachelor of Business - International
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, ULO4, Presentation, Individual Project, Final Examination
Unit Outline: Semester 2 2026, Gardens Point, Internal
| Unit code: | AYB227 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | 96 credit points of completed studies. |
| Equivalent: | AYX227 |
Overview
As business and financial markets have become increasingly globalised, the significance of the differences in international, financial accounting policies and disclosure and reporting practices, have become more important, especially from the perspective of management, financial analysts and other users of financial statements including trillion dollar pension/superannuation funds. For these key interest groups, it is vital not only to be aware of international differences in financial accounting policies and practices, but also to be able to assess their impact on earnings, assets, and key financial and non-financial performance indicators and ratios. Additional key issues in globalised business operations relate to an understanding and appreciation of cultural diversity issues and the global trends in foreign currency transactions and hedging, global corporate sustainability, international taxation and international audit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Identify and analyse international business issues in financial accounting, reporting, disclosure, and enforcement informed by relevant analytical frameworks. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Apply theoretical and technical knowledge of international accounting policy choices and practices to the cross-cultural interpretation and analysis of external financial reports of leading international corporations. [SE 5.1, 5.2]
- Exercise critical thinking in relation to current issues raised in the international accounting literature and make informed judgements and recommendations. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Collaboratively present and engage in reasoned debate relating to current international business issues.[ PC 3.2, TS 4.2]
- Demonstrate reflective thinking and responsibility for your own learning and professional practice. [PC 3.1, TS 4.1]
Content
This unit is designed to provide you with an insight into, and an appreciation of, many of the financial accounting problems and issues faced in an international business environment. Thus, the content examined includes issues related to:
- the framework of international financial accounting, reporting, disclosure and enforcement for global corporations;
- comparative international accounting systems and practices across key cultural groupings;
- the influence of development factors and culture on both PRE and POST-IFRS accounting values, principles and practices and the overall impact then on the foreign direct investment risk taken by external investors in global corporations; and
- international financial reporting issues such as international harmonisation; international corporate social responsibility or sustainability reporting; international foreign currency transactions and hedging; the comparative international analysis of foreign financial statements; international comparative auditing and international taxation planning and the claimed link with worldwide poverty.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
Teaching and learning strategies are designed to encourage you to fulfill the aims and learning outcomes of the unit as discussed above. Weekly lectures are used to provide a basic understanding of the issues, and this understanding will be developed through the use of workshop cases, in-class debates and presentations and an individual, cross-cultural project. You will also be provided with an opportunity to work collaboratively within a formative peer review process designed to provide you with support and feedback on prepared drafts for your major, individual project - prior to the project's final submission for marking.
Feedback on Learning and Assessment
You will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Presentation
You will work in a team to prepare a series of responses to contemporary international accounting issues and problems that you will present during a tutorial class.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assessment item requires your attendance at your scheduled tutorial/session.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
This assessment item is based on teamwork and provides evidence of achievement of associated Unit Learning Outcomes and Course Learning Outcomes. Individual submissions/presentations will not be accepted.
The late submission period does not apply, and no assignment extensions are available.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.2), TS (4.2), SE (5.1, 5.2)
Assessment: Individual Project
You will prepare a report based on contemporary international accounting issues and problems. Part A is a preliminary report. You will then have the opportunity to incorporate feedback into your Part B final report.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Part A and Part B are both Formative and Summative
Business Capabilities (AoL goals): HO (2.2), SE (5.1, 5.2)
Assessment: Final Examination
The final exam will cover Weeks One to Twelve of the Semester and will consist of practical, theory, self reflection and case study questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.1), TS (4.1), SE (5.1, 5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resources will be provided on the unit Canvas site
Resource Materials
Prescribed text(s)
Doupnik, T., Finn, M., and Gotti, G. (2024), International Accounting, 6th ed., New York, McGraw-Hill LLC.
Reference book(s)
Conway, E. and D. Byrne, (eds.) (2018). Contemporary Issues in Accounting The Current Developments in Accounting Beyond the Numbers, Springer International, https://link-springer-com.ezp01.library.qut.edu.au/book/10.1007%2F978-3-319-91113-7
Current International Accounting Articles, Business and Government Reports, Newspaper Articles etc. will also be provided on a weekly basis under the Learning Resources heading on the AYB227 Canvas site. For example, you will also be provided with access to a number of current international business cases related to issues such as International Taxation and the key, global issue of profit shifting and the use of tax havens.
International Accounting: Pearson New International Edition (7e) (2013) - Frederick D. Choi and Gary K. Meek
Nobes, C. and Parker, R. (2016), Comparative International Accounting (13th ed.) Essex, England, Prentice Hall
The following are useful references, including textbooks, journals and websites. Additional references can also be found at the unit's Canvas site: http://Canvas.qut.edu.au
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination
PC (3.1): Professional Communication (Written)
Relates to: ULO5, Final Examination
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO2, Presentation, Individual Project, Final Examination
SE (5.2): Global Social Responsibility
Relates to: ULO2, Presentation, Individual Project, Final Examination
TS (4.1): Self-Reflection and Accountability
Relates to: ULO5, Final Examination
TS (4.2): Teamwork Knowledge and Skills
Relates to: ULO4, Presentation
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS05 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: ULO4, Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project, Final Examination
BS06 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Individual Project - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project
BS08 Bachelor of Business - International
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, ULO4, Presentation, Individual Project, Final Examination
Unit Outline: Semester 2 2026, Online
| Unit code: | AYB227 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | 96 credit points of completed studies. |
| Equivalent: | AYX227 |
Overview
As business and financial markets have become increasingly globalised, the significance of the differences in international, financial accounting policies and disclosure and reporting practices, have become more important, especially from the perspective of management, financial analysts and other users of financial statements including trillion dollar pension/superannuation funds. For these key interest groups, it is vital not only to be aware of international differences in financial accounting policies and practices, but also to be able to assess their impact on earnings, assets, and key financial and non-financial performance indicators and ratios. Additional key issues in globalised business operations relate to an understanding and appreciation of cultural diversity issues and the global trends in foreign currency transactions and hedging, global corporate sustainability, international taxation and international audit.
Learning Outcomes
On successful completion of this unit you will be able to:
- Identify and analyse international business issues in financial accounting, reporting, disclosure, and enforcement informed by relevant analytical frameworks. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Apply theoretical and technical knowledge of international accounting policy choices and practices to the cross-cultural interpretation and analysis of external financial reports of leading international corporations. [SE 5.1, 5.2]
- Exercise critical thinking in relation to current issues raised in the international accounting literature and make informed judgements and recommendations. [HO 2.2]Relates to: UG Business Capabilities: HO (2.2)
- Collaboratively present and engage in reasoned debate relating to current international business issues.[ PC 3.2, TS 4.2]
- Demonstrate reflective thinking and responsibility for your own learning and professional practice. [PC 3.1, TS 4.1]
Content
This unit is designed to provide you with an insight into, and an appreciation of, many of the financial accounting problems and issues faced in an international business environment. Thus, the content examined includes issues related to:
- the framework of international financial accounting, reporting, disclosure and enforcement for global corporations;
- comparative international accounting systems and practices across key cultural groupings;
- the influence of development factors and culture on both PRE and POST-IFRS accounting values, principles and practices and the overall impact then on the foreign direct investment risk taken by external investors in global corporations; and
- international financial reporting issues such as international harmonisation; international corporate social responsibility or sustainability reporting; international foreign currency transactions and hedging; the comparative international analysis of foreign financial statements; international comparative auditing and international taxation planning and the claimed link with worldwide poverty.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines.
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice.
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
Teaching and learning strategies are designed to encourage you to fulfill the aims and learning outcomes of the unit as discussed above. Weekly lectures are used to provide a basic understanding of the issues, and this understanding will be developed through the use of workshop cases, in-class debates and presentations and an individual, cross-cultural project. You will also be provided with an opportunity to work collaboratively within a formative peer review process designed to provide you with support and feedback on prepared drafts for your major, individual project - prior to the project's final submission for marking.
Feedback on Learning and Assessment
You will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Presentation
You will work in a team to prepare a series of responses to contemporary international accounting issues and problems that you will present during a tutorial class.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assessment item requires your attendance at your scheduled tutorial/session.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
This assessment item is based on teamwork and provides evidence of achievement of associated Unit Learning Outcomes and Course Learning Outcomes. Individual submissions/presentations will not be accepted.
The late submission period does not apply, and no assignment extensions are available.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.2), TS (4.2), SE (5.1, 5.2)
Assessment: Individual Project
You will prepare a report based on contemporary international accounting issues and problems. Part A is a preliminary report. You will then have the opportunity to incorporate feedback into your Part B final report.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Formative or Summative: Part A and Part B are both Formative and Summative
Business Capabilities (AoL goals): HO (2.2), SE (5.1, 5.2)
Assessment: Final Examination
The final exam will cover Weeks One to Twelve of the Semester and will consist of practical, theory, self reflection and case study questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.1), TS (4.1), SE (5.1, 5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resources will be provided on the unit Canvas site
Resource Materials
Prescribed text(s)
Doupnik, T., Finn, M., and Gotti, G. (2024), International Accounting, 6th ed., New York, McGraw-Hill LLC.
Reference book(s)
Conway, E. and D. Byrne, (eds.) (2018). Contemporary Issues in Accounting The Current Developments in Accounting Beyond the Numbers, Springer International, https://link-springer-com.ezp01.library.qut.edu.au/book/10.1007%2F978-3-319-91113-7
Current International Accounting Articles, Business and Government Reports, Newspaper Articles etc. will also be provided on a weekly basis under the Learning Resources heading on the AYB227 Canvas site. For example, you will also be provided with access to a number of current international business cases related to issues such as International Taxation and the key, global issue of profit shifting and the use of tax havens.
International Accounting: Pearson New International Edition (7e) (2013) - Frederick D. Choi and Gary K. Meek
Nobes, C. and Parker, R. (2016), Comparative International Accounting (13th ed.) Essex, England, Prentice Hall
The following are useful references, including textbooks, journals and websites. Additional references can also be found at the unit's Canvas site: http://Canvas.qut.edu.au
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.
Standards/Competencies
This unit is designed to support your development of the following standards\competencies.
QUT Business Capabilities (Undergraduate)
HO (2.2): Independent Judgement and Decision-Making
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination
PC (3.1): Professional Communication (Written)
Relates to: ULO5, Final Examination
PC (3.2): Professional Communication (Oral)
Relates to: ULO4, Presentation
SE (5.1): Ethical and Legal Understanding
Relates to: ULO2, Presentation, Individual Project, Final Examination
SE (5.2): Global Social Responsibility
Relates to: ULO2, Presentation, Individual Project, Final Examination
TS (4.1): Self-Reflection and Accountability
Relates to: ULO5, Final Examination
TS (4.2): Teamwork Knowledge and Skills
Relates to: ULO4, Presentation
Course Learning Outcomes
This unit is designed to support your development of the following course/study area learning outcomes.BS05 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: ULO4, Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project, Final Examination
BS06 Bachelor of Business
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Individual Project - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, Presentation, Individual Project
BS08 Bachelor of Business - International
- Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Relates to: ULO2, Presentation, Individual Project, Final Examination - Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Relates to: ULO1, ULO3, Presentation, Individual Project, Final Examination - Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts.
Relates to: ULO5, Final Examination - Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Relates to: ULO4, Presentation - Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
Relates to: ULO5, Final Examination - Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts.
Relates to: Presentation - Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues.
Relates to: ULO2, ULO4, Presentation, Individual Project, Final Examination