United States of America Department of Accounting, Deakin University and the School of Accounting, RMIT University, July 2016 Accounting International Study Program
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armonk New York city United States of America Department of Accounting, Deakin University and the School of Accounting, RMIT University, July 2016 Accounting International Study Program No 34
USA University of Southern California (USC) IBM – Sydney • Moragh Blyth – A/NZ Marketing Executive Principal cities visited Marshall School of Business Levanthal School of Accounting Los Angeles, Fairfield, Greenwich, Washington DC, Purchase – New York Purchase and New York • Associate Professor Eric Allen • Daniella Galvan – P/A to Dean PepsiCo Ltd Duration of program • Doris Meunier – Secretary 11, Grad. Co-ordinator • Marie Gallagher – Senior VP and Controller 30 June to 18 July 2016 • Aurora Faya – PA to Marie Gallagher Washington DC Hotel stays • Cory Notrica – Senior Director, Digital Governance • Sofitel, Los Angeles Hotel Embassy of Australia • Kunai Tipnis – Treasury Director • Crystal City Marriott Hotel, Washington DC • Taylor White – Deputy Director, Education and Research • Ravi Pamnani – Vice President, Investor Relations • Hyatt Regency, Greenwich NY • Andrew Carter – Business Development Manager • Matthew Diamond – Director, Technical Accounting • The Empire Hotel, New York City • Jaeson Wells – First Secretary, Trade and Policy • Matthew Renniger – Senior Congressional Liason • Melissa McKerracher – VP, Corporate Mergers and Participants Acquisitions US Securities and Exchange Commission (SEC) Staff – Deakin University • Kevin Gould – Vice President and Assistant Controller, • Ms Julie Erhardt – Deputy Chief Accountant Financial Reporting Laurie Webb – Program Leader • Professor Christine Nolder – Office of Chief Accountant Dr Simona Scarparo – Academic Leader (OCA), Visiting Academic (Suffolk University) Acknowledgements • David Estabrook – Associate Chief Accountant, Staff – RMIT University The following persons were instrumental in organising Division of Enforcement Dr Peta Stevenson Clarke – Academic Leader our visits in their respective organisations and our grateful • Julie Marlowe – Staff Accountant, Division of Corporate thanks are expressed from both universities to each of Administrator on Program Finance them for their outstanding efforts our behalf: Menchama Webb • Stephen Kim – Assistant Chief Accountant, Office of • Victoria Sullivan – Walt Disney Pictures and TV Chief Accountant Students – Deakin University • Marsha Gorodkin – CBS TV • Karen Liu – Associate chief Accountant, Office of Chief • Barkha Aghicha • Pulsara Jayaweera • Ken Hinshaw – CBS TV Distribution Accountant • Melanie Alafaci • Vincent Luca • Doris Meunier – USC • Vassilios Karapanos – Associate Chief Accountant, • Ellie Andriotis • Leesa MacPherson Office of Chief Accountant • Danielle Galvan – USC • Zaki Bitar • Giao Nguyen • Julie Erhardt – US SEC • Rachael Forward • Kobe Owusu Fairfield, Connecticut • Professor Christine Nolder – US SEC • Emma Freund • Braden Pynt GE Corporate • Donna Palermo – IBM • Lisa Fulton • Tom Scott • Meredith Coogan – FPA Manager, Corporate Operations • Theresa Giberson – IBM • Devinda Gunawardena • Kailun Shi • Andrew Rehrer – Staff Executive, Financial Planning and • Moragh Blyth – IBM Sydney • Claire Holt • Jake Tilli Analysis • Meredith Coogan – GE Fairfield • JP Soltesz – Marketing Strategy Leader • Taylor White – Embassy of Australia Students – RMIT University • Julie Grzeda – Director Global Leadership • Jean Conway – MasterCard • Metin Acar • Holly Howard • Heather Lynne Daly – Director, Global Business • Aurora Faya – PepsiCo • Leon An • Xiang Huang Development, GE Corporate • Sandro Castellani • William Jiang Our thanks for the efficient professional services of our • Hamilton Garner – FMP • Caitlyn Castle • Kaori Le tour operator, Global Study Connections and in particular, • Taiwo Adeboye the managing director, Leo Adams and senior consultant, • Lauren Chila • Rita Qin • Stefania Demerico Heather Burgess and staff. • Emily Farrall • Cheryl Xu • Mike Magaziner A special thank you to Mr Dietmar Postl, President of • Stephanie Farrugia • Kris Estafia • Jeremy Robertson Destination North America for his superb attention to our • Ryan Harrison • Kiya Kong • Nisharg Thakkar program both before and during the course of our travels • Nicole Herrera • Linh Le in the US. Purchase – New York Laurie would like to thank his friend and mentor of the Scholarships/Bursaries program, Mr Gary Kabureck, US Board Member at the MasterCard Global HQ Global Study Connections – Strive for International Accounting Standards Board in London for his • Andrea Forster – Controller and Principal Accounting Excellence $1000 ever valued assistance. Officer Recipients: Each $500 • Jean Conway – VP & Senior Business Leader At Deakin University, we express our thanks to Rosie • Braden Pynt – Deakin University Brown at Deakin for her much appreciated assistance in • John Tullo – VP & Snr Business Leader, Accounting • Emily Farrall – RMIT University attending to multitude administration issues associated • Robert Carullo – Customer Risk Management Our sincere thanks to GSC for their generous support with student liason and promotion of the program and to • Thomas Gorzkowski – Senior Director, Financial the Marketing and Development Group, in particular, Jean Corporate, Professional, Reporting Blundell- Caulfield, Bri Gunn and Alex Chia. • Sebastian Piedra – Senior Professional, Accounting Regulatory and University Laurie expresses his personal thanks to Professor Peter • Nina Nieuwoudt – Senior Business Leader Carey, Head of the School of Accounting at Deakin who hosts • Alec Raia – Business Leader, Product Development, has shown his support for the program over many years, Humanitarian Aid Los Angeles, California firstly at Monash University, where he was a colleague Armonk – New York and a participant of the program and for supporting the Walt Disney Pictures and TV, Burbank first program at Deakin University. He also expresses his • Jim Gray – Vice President, Controller IBM Ltd thanks for the enthusiasm and support he received from • David Czerniewski – Vice President, Financial • Simon J. Beaumont – Vice President and Treasurer Dr Simona Scarparo in establishing the program at Deakin Planning and Analysis • Mark Hobbert – VP and Assistant Treasurer and her contribution during the course of the program as • Victoria Hill – Our Disney program co-ordinator • Gregg Nelson – VP and Chief Accountant Deakin academic leader. PricewaterhouseCoopers (at Disney) • Alison Yara – VP Accounting Policy & Financial Reporting At RMIT, we thank Keshera de Silva, Enrichment Coordinator and staff of RMIT Mobility and to Professor • Chris Bourdon – Partner, Entertainment and Media • Vince Masi VP Accounting – Global Sales & Distribution Garry Carnegie for many years of support and enthusiasm • Raelene Mendrano – VP CFO GTS Infrastructure • Anouk C. Barreto – PWC Assurance Senior Associate for the program’s emphasis on global experiential learning. • Ryan Kalenka – Associate • Philip Mathew – Manager, Global Funding & Investment Laurie.also expresses his thanks to Dr Peta Stevenson- • Ruchira (Ruchi) De Silva – Senior Associate • Wilson Lowery – Assistant Controller, Strategy & Budgets Clarke for her tremendous efforts in attending to all the • Easwaran Venkatasubramanian – Chief Credit Officer many tasks associated with the program at RMIT and for CBS Studio City • Theresa Giberson – IBM Treasury Strategy • Michael Klausman – President, Studio City her enthusiasm and support of this and previous programs • Rashida Hodge – Director, Wilson Client Delivery and for her role as RMIT academic leader. • Sandra Reed Funnell – PA to Mr Klausman • Paul Urbansky – Director of IBM • Photographs by Laurie Webb Marsha Gorodkin – Supervisor, Client Services • Donna Palermo – PA to Simon Beaumont CBS Television Distribution • Ken Hinshaw – VP Controller • Erica McShane – Finance Director • Jenny Lee – VP Finance