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Accounting Theory

Assignment Requirements
Please see attachment for questions and marking criteria. Question 1 requires the writer to research and attach a newspaper article relating to accounting news in AUSTRALIA. Question 2 requires writer to find and attach comments letters for a new accounting standard in Australia. Please attach the attachments with the paper
Please relate your answers to the questions to the following topics:
Topic 1 The nature, construction and verification of theories
Topic 2 The role of ethics in accounting
Topic 3 The history of accounting
Topic 4 Measurement in accounting
Topic 5 Accounting regulation and politics
Topic 6 International accounting and culture
Topic 7 Normative accounting theories
I have attached lecture notes for all topics except Topic 7 but please include research on this topic to your answer.
Question 1 – 10 marks (1,000 words)
Subject Learning Outcome: Be able to deconstruct some accounting issues that have been the subject of theoretical analysis:
Find a newspaper article or web page report of an item of accounting news, i.e. it refers to a current event, consideration, comment or decision that has been published after June 2014 in Australia. Your article could also come from one of the professional journals such as ‘Charter’. The article should not come from an academic journal. Academic journals generally do not contain news articles or articles of less than one page and are usually only published 2 or 4 times a year
Explain the article that you have found in your own words and clearly relate the concepts, ideas and facts within the article to one or more of the theories or topics that you have studied this session. For example, the Australian Financial Review article contained in your readings (2.1) can be linked to topics such as Ethics, Accounting regulation and politics and Normative accounting theories (conceptual framework projects). Provide a copy of the article or web page, with details of the source, date and page number with your question answer.
Marking criteria
Question 1:

Distinction/High Distinction

Ability to find and describe an accounting issue.
Inclusion of item of accounting news
Description of major issues in article.
Linkage of major issues in article to one or more topics presented in the subject.
No item included, or item selected does not relate sufficiently to accounting.
No summary provided, or summary does not provide any meaningful basis for the rest of the response.
Response limited to a statement that identifies a related topic without any analysis of how the article relates to the topic.
A link to the item is provided.
Summary provided, with one or two issues identified, but there may be other issues that could have been addressed that have been overlooked.
Response provides a linkage to the most obvious topic as well as a brief description of the linkage to some of the related accounting theories.
Copy of article provided.
Clear coverage of most of the key issues in the article.
Response uses theory to provide a clear explanation and analysis of most of the relevant issues in the article.
Copy of article provided.
Advanced articulation and identification of the key issues.
Response identifies a range of relevant topics and theories and is able to deconstruct and evaluate the issue through the use of theories and arrive at a logical position, for example by synthesizing the insights of different theories.

Critical Capacity:
Has the student deeply analysed the underlying assumptions of the accounting theories they have used as examples.
Limited (or no) reference to theories or their underpinning assumptions.
Response provides some summaries of the theories and the underlying assumptions
Response provides some critical evaluation of the theories as a whole.
Response critically evaluates the underlying assumptions of the applied theories.

Academic Writing:
Is the answer easy to follow and understand?
Use of source material
Adherence to referencing guidelines
Poor grammar and expression. Very difficult to follow.
Weak use of resources, if at all. Inadequate or no evidence of reading.
No proper use of APA in-text referencing.
An adequate style, answer is structured satisfactorily.
Limited but appropriate source consultation and background reading.
Reference list provided, but not in proper format. Some in-text referencing provided but incorrect formatting.
Clear expression and structure.
Breadth of reading of appropriate resources.
Reference list and in-text referencing performed largely in accordance with the guidelines.
Advance expression and clear communication. Answer is logically structured with arguments coherently developed and supported.
Broad use of sources going beyond prescribed materials.
Reference list included with correct adherence to referencing guidelines. Proper in-text referencing provided.

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