Acct6007_Assignment 2 Brief Critical Analysis Page 1 of 5
ASSESSMENT BRIEF
Subject Code and Title ACCT6007 Financial Accounting Theory and Practice
Assessment Critical Analysis
Individual/Group Individual
Length 1500 words +/- 10%
Learning Outcomes c. Explain the relationship between accounting theory,
the accounting conceptual framework and accounting
standards.
d. Work individually and in groups to identify and apply
appropriate accounting standards to a range of authentic
accounting scenarios.
Submission Week 9 Sunday 11:55pm (AEST)
Weighting 25%
Total Marks 100 marks
Context:
This assignment develops research and critical thinking abilities. It is a critical
analysis
eview of an academic article.
Changes in technology are impacting accounting and how accountants perform their jobs.
This activity will provide students information on new trends in accounting field.
Instructions:
Download and critically analyse an academic article written by Afua A. B. Agyekum and
Robert P Singh. This article can be found in the To
ens University li
ary using the following
citation:
Agyekum, A. A. B., & Singh, R. P XXXXXXXXXXHow Technology is Changing Accounting Processes:
Institutional Theory and Legitimacy Theory Perspective. Journal of Accounting & Finance (2158-
3625), 18(7), 11–23. Retrieved from
http:
search.ebscohost.com.ezproxy.laureate.net.au/login.aspx?direct=true&db=bsu&AN=1324541
37&site=ehost-live
http:
search.ebscohost.com.ezproxy.laureate.net.au/login.aspx?direct=true&db=bsu&AN= XXXXXXXXXX&site=ehost-live
http:
search.ebscohost.com.ezproxy.laureate.net.au/login.aspx?direct=true&db=bsu&AN= XXXXXXXXXX&site=ehost-live
Acct6007_Assignment 2 Brief Critical Analysis Page 2 of 5
Format: Essay format or any other acceptable academic format for critical review.
Referencing style: APA referencing style guide.
Note: Use minimum 10 academic references.
Answer the following questions in your critical review:
1. Research and
iefly explain Institutional Theory and Legitimacy Theory of Accounting?
2. Evaluate and assess adoption of Information Technology in Accounting through Institutional
Theory and Legitimacy Theory perspective of Accounting. Use examples to illustrate how accounting
systems are institutionalised within organisations and provide external legitimacy.
3. Critically evaluate the propositions made by the authors. Do you agree or disagree with the 4
propositions in the article? Explain your point of view and provide evidence from other academic
esources.
4. Comment on any strengths and weaknesses of the article.
To answer all the above questions: Review the article provided and search for related academic
journal articles. Use minimum 10 academic references.
Academic skills resources: Analysing the Brief, Essay Writing, and Critical Thinking
These resources can be downloaded from LASU - Learning and Academic Skills Unit on Blackboard
following the link:
https:
laureate-
au.blackboard.com/webapps
lackboard/content/listContent.jsp?course_id=_20163_1&content_id
=_2498849_1
https:
laureate-au.blackboard.com/webapps
lackboard/content/listContent.jsp?course_id=_20163_1&content_id=_2498849_1
https:
laureate-au.blackboard.com/webapps
lackboard/content/listContent.jsp?course_id=_20163_1&content_id=_2498849_1
https:
laureate-au.blackboard.com/webapps
lackboard/content/listContent.jsp?course_id=_20163_1&content_id=_2498849_1
ACCT6007_Assignment 2 Brief Critical Analysis XXXXXXXXXXPage 3 of 5
Learning Ru
ics
Assessment
Attributes
Fail (Unacceptable)
0%-49%
Pass
(Functional)
50%- 64%
Credit
(Proficient)
65%-74%
Distinction
(Advanced)
75%-84%
High Distinction
(Exceptional)
85% - 100%
Grade Description
(Grading Scheme)
Evidence of unsatisfactory
achievement of one or more
of the learning objectives of
the course, insufficient
understanding of the course
content and/or unsatisfactory
level of skill development.
Evidence of satisfactory
achievement of course
learning objectives, the
development of relevant
skills to a competent
level, and adequate
interpretation and critical
analysis skills.
Evidence of a good level of
understanding, knowledge
and skill development in
elation to the content of
the course or work of a
superior quality on the
majority of the learning
objectives of the course.
Demonstration of a high
level of interpretation and
critical analysis skills.
Evidence of a high
level of achievement
of the learning
objectives of the
course demonstrated
in such areas as
interpretation and
critical analysis, logical
argument, use of
methodology and
communication skills.
Evidence of an
exceptional level of
achievement of learning
objectives across the
entire content of the
course demonstrated in
such areas as
interpretation and
critical analysis, logical
argument, creativity,
originality, use of
methodology and
communication skills.
Institutional Theory
and Legitimacy
Theory of Accounting
explained
20
Does not meet minimum
standard
Demonstrates no awareness
of content and/or purpose of
the assignment.
Meets minimum
standard
Demonstrates limited
awareness of content
and/or purpose of the
assignment
Moves beyond minimum
standard
Demonstrates consistent
awareness of content
and/or purpose of the
assignment.
Exceeds minimum
standard
Demonstrates an
advanced and
integrated
understanding of
content and/or
purpose of the
assignment.
Exceeds minimum
standard and exhibits
high levels of
independence
Consistently
demonstrates a
systematic and critical
understanding of
content and purpose of
the assignment.
http:
www.tua.edu.au/media/50742/a240_grading-scheme.pdf
ACCT6007_Assignment 2 Brief Critical Analysis XXXXXXXXXXPage 4 of 5
Theories applied to
explain IT adoption
25
Limited understanding of
equired concepts and
knowledge
Key components of the
assignment are not
addressed.
Knowledge or
understanding of the
field or discipline.
Resembles a recall or
summary of key ideas.
Often conflates/confuses
assertion of personal
opinion with information
substantiated by
evidence from the
esearch/course
materials.
Thorough knowledge or
understanding of the field
or discipline/s. Supports
personal opinion and
information substantiated
y evidence from the
esearch/course materials.
Demonstrates a capacity
to explain and apply
elevant concepts.
Highly developed
understanding of the
field or discipline/s.
Discriminates
etween assertion of
personal opinion and
information
substantiated by
obust evidence from
the research/course
materials and
extended reading.
Well demonstrated
capacity to explain
and apply relevant
concepts.
A sophisticated
understanding of the
field or discipline/s.
Systematically and
critically discriminates
etween assertion of
personal opinion and
information
substantiated by robust
evidence from the
esearch/course
materials and extended
eading.
Mastery of concepts and
application to new
situations/further
learning.
Critical reasoning,
presentation and
defence of an
argument and/or
position
25
Specific position (perspective
or argument) fails to take into
account the complexities of
the issue(s) or scope of the
assignment.
Makes assertions that are not
justified.
Specific position
(perspective or
argument) begins to take
into account the issue(s)
or scope of the
assignment.
Justifies any conclusions
eached with arguments
not merely assertion.
Specific position
(perspective or argument)
takes into account the
complexities of the
issue(s) or scope of the
assignment. Others’
points of view are
acknowledged.
Justifies any conclusions
eached with well-formed
arguments not merely
assertion.
Specific position
(perspective or
argument) is expertly
presented and
accurately takes into
account the
complexities of the
issue(s) and scope of
the assignment.
Justifies any
conclusions reached
with well-developed
arguments.
Specific position
(perspective or
argument) is presented
expertly, authoritatively
and imaginatively,
accurately taking into
account the
complexities of the
issue(s) and scope of the
assignment. Limits of
position are
acknowledged.
Justifies any conclusions
ACCT6007_Assignment 2 Brief Critical Analysis XXXXXXXXXXPage 5 of 5
eached with
sophisticated
arguments.
Strengths and
weaknesses of the
article
10
Limited discussion Justifies any conclusions
eached with arguments
Justifies any conclusions
eached with arguments
not merely assertion.
Justifies any
conclusions reached
with very well
developed arguments
not merely assertion.
Justifies any conclusions
eached with
sophisticated
arguments.
Use of academic and
discipline conventions
and sources of
evidence.
Grammar, spelling
and referencing
20
Poorly written with e
ors in
spelling, grammar.
Demonstrates inconsistent
use of good quality, credible
and relevant research sources
to support and develop ideas.
There are mistakes in using
the APA style.
Is written according to
academic genre (e.g. with
introduction, conclusion
or summary) and has
accurate spelling,
grammar, sentence and
paragraph construction.
Demonstrates consistent
use of credible and
elevant research sources
to support and develop
ideas, but these are not
always explicit or well
developed.
There are no mistakes in
using the APA style.
Is well-written and
adheres to the academic
genre (e.g. with
introduction, conclusion
or summary).
Demonstrates consistent
use of high quality,
credible and relevant
esearch sources to
support and develop
ideas.
There are no mistakes in
using the APA style.
Is very well-written
and adheres to the
academic genre.
Consistently
demonstrates expert
use of good quality,
credible and relevant
esearch sources to
support and develop