I am using Excel for Mac 2011 which has VBA version 14.0.
I am trying to use this code which accesses the file system, which I know
Mac doesn't support ActiveX (it's a Windows technology), so you can't create the Scripting.FileSystemObject; it doesn't exist. (Even if it did, it's based on FAT32 or NTFS file systems, so it wouldn't work on OS X anyway.)
To my knowledge, this approach won't be valid on Mac, as the external library doesnt exist.
Don't know Office 11 VBA, but the Dir() function works accross platforms for '03.
What about...? Writing mac compatible file i o code in vba
If you're just trying to enumerate all the files in a folder, Codematic have a pretty good VBA module which should work fine on the Mac. It's not free, though.