Q4 Balanced Scorecard

1. What is the definition of these Four Perspectives (Financial, Customer, Internal Business Process and Learning & Growth>> facility, employee engagement)

2. Performance measures suitable for each Perspective

3. Restaurant, Public University as case scenarios

4. Strategy map and Value chain

Economic Value Added (EV)

Q5 International Accounting / Contemporary Issues

Part A

1. Definition & environmental influences on accounting systems

2. Reasons for international differences: culture, legal systems, growth, politics, tax reporting, sources of finance, religion

3. IFRS harmonization/convergence

4. Pros & cons of IFRS adoption Zeff, 2007; Ramanna, 2013; Hopper, 2017

5. IFRS 10 years on Ball, 2016

6. Multinational organization considerations

7. How does Adoption and convergence create an impact on the international financial reporting? Benefits? drawbacks?

Part B

1. Discuss the impact of international accounting in multinational corporations (MNCs)

2. Examine factors influencing the development of accounting practices in different countries (between a developed country vs developing country)

3. Discuss global convergence of accounting standards

4. Explain how companies deal with foreign currency financial statements and transactions

5. Explore recent research in international accounting