This document discusses international issues in management accounting. It begins by outlining 7 learning objectives, which include explaining the role of management accountants in international environments and discussing methods for managing foreign currency risk and transfer pricing. Several key points are then made: management accounting requires a shift in perspective to consider currency exchange, credit practices, and differing economic/legal environments between countries. Firms can be involved in international trade through various levels of involvement like importing/exporting. Techniques for addressing foreign currency risk include hedging transactions and managing economic/translation risks. Multinational companies benefit from decentralization by pushing decision-making down while addressing issues like language differences. The document also discusses performance evaluation challenges in international settings and potential transfer pricing