ACC30008 Accounting Theory : Accounting Practitioner

ACC30008 Accounting Theory

Questions:

In a Report to a sole accounting practitioner who has never heard of ‘accounting theories’, explain the relevance of each of the two theories to the subject matter (as appropriate) of each of the four articles and to the findings of the research conducted that you examine. Write your Report in a way likely to capture the sole practitioner’s interest and not merely as a sequential descriptive listing of each study. The steps involved in this task are presented below for clarification:

Step 1:

Question 1:

Choose two theories (refer Topic 3)

Step 2:

Question 2:

Search the Swinburne Library databases (e.g. Business Source Complete) for quality accounting journal articles (dated 2017) that adopt one or both of your chosen theories until you have four such articles (at least two for each theory).

Step 3:

Question 3:

Write your Report for the intended audience, explaining each theory and how it is relevant to the study described in the article and its findings, integrating your narrative where possible so that you do not just create a list of the studies.

Feedback will be provided in time to inform your submission of the Assignment if this alternative is chosen. The rationale for this opportunity to earn bonus marks is to encourage a higher standard of writing than often is received for the Assignment in this Unit.

Please Note: No student can receive more than 100% even with bonus marks, and one only of the choices above will be eligible for bonus marks. Additional writing assistance Students wishing to improve their report writing skills are encouraged to engage with both alternatives above if they wish to be provided with assistance and feedback before submission of the Assignment. Please note that Class Leaders will not read drafts of the actual Assignment. However, practicing on a report of a similar nature but on a different topic from the actual Assignment, using AQ 1.10 as the basis, is welcome in order to build skills and receive feedback. Such attempts (up to 1500 words) can be submitted through Turnitin (separate facility) between  feedback will be provided in time to inform submission of the actual Assignment. Practice reports will be marked in order of receipt, so the earlier you submit the earlier you will receive feedback. Scholarly Journal Articles Some students find reading scholarly journal articles very difficult. YouTube clips that help with this can be found on Canvas under ‘Assignments’. Additionally, prior semester’s assignment requirements and exemplar assignments are available on Canvas. Writing support materials are also available on Canvas. Remember that it is the journal titles that are listed in the ABDC list,

You need to make sure that the title of the journal(s) in which the articles you want to use are published are on the ABDC list. It is suggested that you find relevant articles first, using the Ebscohost Library Database, identify the journal title from which the article comes and then make sure this journal title appears on the ABDC list. This list is a way of ensuring that the articles you choose come from peer reviewed, scholarly journal titles. Learning outcomes addressed by the assignment. The assignment is designed to provide you with the opportunity to develop the following learning outcomes:

1. With regard to your accounting theory knowledge, the assignment provides you with the opportunity to develop your understanding and ability to apply several topics included in the unit.

2. With respect to generic skills, the assignment provides you with the opportunity to develop your ability to research and analyse complex issues, to formulate well-reasoned and coherent arguments, to reach well considered conclusions, and to develop your written communication skills, including the conventions of referencing at university. You are to aspire to the highest standard of work with respect to both the content and presentation of the Report. The Harvard referencing system is to be used as per Swinburne Library guidelines available at marks will be deducted where the Harvard system is not used appropriately. Please note that Wikipedia is not an appropriate source to reference for an academic Report such as this. The Library holds sessions on referencing technique.