Accounting Harmonization Case And Debate

Abstract

This case/debate is appropriate for an international accounting class at either undergraduate or graduate level.  It is also suitable for any upper-level accounting classes which cover a topic of international accounting.  This case/debate has been used in a graduate international accounting course over the past three semesters.  One evidence of its success is that “Instructor Notes: Discussion of Case Answers” is based upon students’ answers.  Conversation with students also indicates that they like this classroom technique because it adds diversity to their learning experience.  Students also rated this course more favorably in the semesters when the case/debate was used comparing to previous semesters. 

Accounting harmonization has been a very important issue and is highly debatable in terms of how the harmonization should take shape in the U.S.  The first part of “Accounting Harmonization” requires students to answer case requirements in writing.   The second part is a debate among four student groups.  To encourage active participation of each student in a debate group, a class size should not be larger than 30.  This case/debate promotes a number of important skills including analytical, research, writing, oral communication, interpersonal, and teamwork.  It also helps students develop negotiation skill by requiring them to take a perspective of another group other than their own preference.  Below is the case/debate.