An External, Antipodean Commentary on the Order of Accounting Topics

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Acknowledgements

Although the opinions in this Commentary do not necessarily spread beyond its author, acknowledgement of assistance is gratefully given to Emeritus Professors David Fraser and Charles Horngren and to Dr Karen Hutchings.

Notes

1. Nothing interrupts a learning activity than the need to convert pounds sterling into Australian dollars or even the need to replace imperial measures with metric measures before embarking on a management accounting problem.

2. Of course, face-to-face delivery should also be subject to rigorous preparation but experience tells me that external delivery forces instructional rigour that generally exceeds other modes of delivery.

3. It is also worth noting that the contract for adaptation sometimes reserves the right to use text from the modified edition in subsequent editions of the original text. One editor provided two illustrations of this reverse influence from the Australian authors.