1 HI6025 Accounting Theory and Current Issues Trimester 2 2018 Group Assignment Due date: 11.59pm Sunday Week 10 Assessment Value: 20% Instructions: 1. This assignment is to be submitted in accordance...

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HI6025 Accounting Theory and Cu
ent Issues

Trimester 2 2018

Group Assignment


Due date: 11.59pm Sunday Week 10

Assessment Value: 20%
Instructions:
1. This assignment is to be submitted in accordance with assessment policy stated in the
Unit Outline and Student Handbook.
2. It is the responsibility of the student who is submitting the work, to ensure that the work
is in fact he
his own work. Incorporating another’s work or ideas into one’s own work
without appropriate acknowledgement is an academic offence. Students should submit
all assignments for plagiarism checking on Blackboard before final submission in the
subject. For further details, please refer to the Unit Outline and Student Handbook.
3. Maximum marks available: 20 marks. Refer to marking ru
ic for marking criteria.
4. Assignment should be of 1,500 words. Please use “word count” and include in report.
Presented in Cali
i font size 12.
Format of the Report
1. You should at least have the following details:
a. Assignment Cover page clearly stating your name and student number
. A table of contents, executive summary
c. A
ief introduction or overview of what the report is about.
d. Body of the report with sections to answer the sections required and with
appropriate section headings
e. Conclusion
f. List of references.
2. Diagrams and tables clearly labelled and explained.
3. Ensure all materials are co
ectly referenced. Plagiarism will be severely penalised.
2

Instructions for Preparation of Assignment:

1. Students are required to form groups of 3 - 6 and inform their lecturer of their group
memberships from Week 4, while students that enrol late will register their groups by Week
6.
2. Each group will be randomly allocated a topic from Week 1 – Week 11 of the unit (refer to
unit outline) by their lecturer in the class in Week 4.
3. Please note there is a change in the group assignment submission from that stated in the
unit outline. There will be no in-class group presentations. All presentations are video
presentations, and are due with your group’s written submission.
4. Two links will be created, one for video link and another for document link. One member
from each group will submit one link for video (you can develop video and create a YouTube
link for the lecturer) and another link for document submission under group assignment
folder.

5. Each group will prepare a short duration slide and every member will present their part
and explain their understanding. Each member to present for at least 1 minute. The
duration of the presentation to be 6 - 7 minutes maximum.


Instructions for Preparation of Assignment:
1. Based on your topic given by your Lecturer, select two research-based journal articles
elating to your topic. The articles you choose must cover a contemporary issue that is
elevant to your topic. The journal articles need to be selected from year 2006 onwards.
You are encouraged to choose the two journal articles from the following Accounting
Journals:
 Accounting, Auditing and Accountability Journal
 The Accounting Review
 Australian Accounting Review
 Asian Review of Accounting
 Issues in Accounting Education
You can access these journals in Proquest Database by clicking on the above links. Log in
details for Proquest are - username: Holmes2004; password: holmes. These journals can
also be accessed via the Proquest Database link available via the Student Login page in the
Holmes website.
https:
search.proquest.com
usiness/publication/publications_31671?accountid=30552
https:
search.proquest.com
usiness/publication/49211/citation/AD3D1F6047DF4725PQ/2?accountid=30552
https:
search.proquest.com
usiness/publication/publications_33442?accountid=30552
https:
search.proquest.com
usiness/publication/publications_105996?accountid=30552
https:
search.proquest.com
usiness/publication/31655/citation/13FFAC0138694078PQ/51?accountid=30552
https:
search.proquest.com
usiness/publication/31655/citation/13FFAC0138694078PQ/51?accountid=30552
3

Assignment Requirements:
You are required to prepare a report about your findings from the literature research, and
discuss how it is useful for financial reporting in Australian companies. The report should
cover the following:
a. An explanation of the reasons (at least 3) why your group has selected the two
esearch articles relating to your topic.
. An explanation of the purpose of the two studies and what research question(s) they
set out to explore about the topic.
c. A discussion about the similarities and differences in the findings of the two studies.
d. For each of the two studies, provide two (2) major implications of their research
findings that will be useful to inform each of the following external reporting
stakeholders:
i) accountants in Australian companies;
ii) accounting regulators; and
iii) one specific external user of financial reports (needs to be identified in your
answer).
[i.e. For each study, provide 2 implications for each stakeholder listed above].
Presentation Format:
1. Introduction of your group members, topic and the title of the two journal articles
selected.
2. Practical explanation of chosen topic (you do not need to explain research design or
literature review; you will only explain parts (a) – (d) under Assignment Requirements.
3. Conclusion.
Marks Allocation:
Your group will receive a mark out of 20, based on the following criteria:
Report Submission (refer to marking ru
ic) - 13 marks
Group Presentation – 7 marks as follows:
1. Clarity of explanations (incl. logical development of arguments) - 3 marks
2. Body Language, Eye Contact - 2 marks
3. Effective delivery of presentation (professional, logical and integrated manner) - 2 marks
Answered Same DaySep 20, 2020HI6026

Answer To: 1 HI6025 Accounting Theory and Current Issues Trimester 2 2018 Group Assignment Due date: 11.59pm...

Abr Writing answered on Sep 25 2020
64 Votes
Running Header: Accounting Theory & Cu
ent Issues         1
Accounting Theory & Cu
ent Issues             10
Accounting Theory & Cu
ent Issues
Executive Summary
The primary aim of this report is to identify relevant articles in the topic of Theories in Financial Accounting and undertake a comparative assessment. Accordingly, the research articles reviewed include “Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey” by Omran and El-Galfy (2014), and “The evolution of fraud theory” Dorminey et al. (2012). By reviewing these two articles, this report presents a detailed evaluation of these two studies highlighting the rationale behind the selection of these articles, their purposes / objectives, the various similarities / differences amongst them, and finally, the major implications.
Table of Contents
Executive Summary    2
Introduction    4
Rationale for Choosing the Research Articles    4
Purpose and Research Questions    5
Similarities & Differences    6
Major Implications    7
Conclusion    8
References    10
Introduction
The research articles identified for assessment and for undertaking this study include the following – [i] “Theoretical perspectives on corporate disclosure: a critical evaluation and literature survey” by Omran and El-Galfy (2014) focusses on application / significance of financial accounting theories in the context of corporate disclosure, and, [ii] “The evolution of fraud theory” Dorminey et al. (2012) focusses on evolution in the financial accounting theory of Fraud Triangle framework and using the same to develop a meta-model to better understand financial accounting frauds.
This report presents a detailed evaluation of these two studies highlighting the rationale behind the selection of these articles, their purposes / objectives, the various similarities / differences amongst them, and finally, the major implications.
Rationale for Choosing the Research Articles
At the outset, it has to be noted that theory offers a systematic approach to understand the behaviours, events, and / or the situations. In essence, theory offers range of definitions, concepts, as well as propositions that are inte
elated as well as predict / explain the situations or else events by way of specifying the relations amongst the relevant variables. Accordingly, the studies identified for this report concern the Theories concerning Financial Accounting.
In this context, the rationale behind the selection of Omran and El-Galfy (2014) are as follows – [i] this study focusses on many different financial accounting theories and their application meeting the primary objective of this exercise, [ii] secondly, by focussing on the issue of corporate disclosure which is of prime significance in the cu
ent era mired with corporate governance concerns, financial / corporate frauds, reliability of audits, etc. this study by Omran and El-Galfy (2014) offers immense scope of knowledge development within the cu
ent financial accounting landscape, and, [iii] As Omran and El-Galfy (2014) evaluate various different...
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