Accounting Regulation OpenCourseWare: The Open University's Free Bachelor Level Financial Accounting Rules Course

Published Feb 15, 2009

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The exploration of financial reporting practices and the jurisdictional regulations that manage them is the topic of the OpenCourseWare by Open University. This course is generally a part of an MBA (Master of Business Administration) degree program.

Accounting Regulation: Course Specifics

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Accounting Regulation: Course Description

The influencing factors on financial reporting and the factors' effective facilitation of change are discussed in the OpenCourseWare 'Accounting Regulation'. Students take a closer look at the process of reporting international financial information and the method of stewardship or verbal financial reporting.

Students also study the history of regulation by reviewing the impact of imperialism and taxation on current regulatory processes. Additionally, they explore the main objectives of financial reporting and the contingent model of accounting change. The model illustrates the cycle of variation in accounting regulation that may help to explain the causes of unintended change.

The 6-hour course wraps up by focusing on means of regulation, specifically in regards to the effects of the underlying legal system on financial reporting practices.

'Accounting Regulation' is made up of lectures with activities and associated discussions. To take this free course, visit the financial accounting rules course page.

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