The internationalization or globalization of business since the Second World War has meant that we can no longer consider our own economy in isolation, nor can we consider the accounting profession that reports both internally and externally in isolation. We need to be aware of differences in accounting thought, conventions and practices of different countries, if for no other reason than to better understand and judge our own performance, but more importantly, to better understand the global issues in accounting. Thus, the objective of this paper is to introduce you to issues in international accounting.

The convener feels strongly that at masters level, papers should be guided by the convener but driven by the students. Hence the paper is seminar based with the convener providing a guiding perspective and not lecturing to students. I am available to discuss your projects out of class time, please make use of me, either face to face or via email.