Answer - there is no such thing as the truth, but there is such a thing as stretching the truth too far.

Essay topics for 6399: Contemporary Issues in Accounting

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Everyone must complete the critical article review (20%)

You must submit an essay, but the essay can take two formats:

a)      A formal essay addressing one of the questions below (Topic 1, 2 or 3)

b)      A formal essay comprising of your posts to 10 Moodle Forums (each post must be over 200 words).

Please see the instructions and questions below:

You are required to choose one of the following questions for your essay. Your essay is due on Monday, 31 October 2016 by 5 pm. It should be between 2,000-2,500 words and it constitutes 30% of your final grade.

You will note that there is an article associated with that essay. This is the article that you should critique for your critical article review due Monday, 19 September, 2016 by 5 pm. The critique should be 500 words and it constitutes 20% of your final grade. The article critique provides us with an opportunity to give you formative feedback in development of your final essay.

Full assignment details follow the questions:

Topic 1: Accounting Regulation

Critically evaluate the following quote:

“…there is no such thing as the truth, but there is such a thing as stretching the truth too far. There is a reality: there`s something there alright. Do not think for a minute that I am saying we imagine the world!”

(Hines, 1988, p. 253)

If you choose this essay topic, you should critique this article:

Hines, R. (1991), The FASB’s Conceptual Framework, Financial Accounting and the Maintenance of the Social World, Accounting, Organizations and Society, 16, 313-351.

 

Topic 2: Social and Environmental Accounting

Critically evaluate the following quote:

“The fence does not designate the organization. We do that. We designate it, by deciding what things will be part of the organization, and by deciding how big or small these things will be: `recognition` and `measurement`...Come over here…You see that murky brown in the river, downstream of the plant? What would you say of that?”

“It`s pollution.”

“`Yes, but do you think it is part of the organization? Now try to forget about the fence.”

(Hines, 1988, p. 254)

If you choose this essay topic, you should critique this article:

Brown, J., and Fraser, M. (2006). ‘Approaches and perspectives in social and environmental accounting: An overview of the conceptual landscape, Business Strategy and the Environment, 15, pp.103–117.

 

Topic 3: The Role of Accounting in Society

Critically evaluate the following quote:

"It seems to me, that your power is a hidden power, because people only think of you as communicating reality, but in communicating reality, you construct reality."

"That`s right. A hidden power…”

(Hines, 1988, p. 257)

If you choose this essay topic, you should critique this article:

Morgan, G. (1988), Accounting as Reality Construction: Towards a New Epistemology for Accounting Practice, Accounting, Organizations and Society, Vol. 13 No. 5, pp. 477-485.

Guidelines

Critical Article Review: Due Monday, 19 September, 2016 by 5 pm– 20%

Choose one of the essay topics and its associated article. We suggest you read through the three quotes and skim the three articles. However, you are required to critique just one article. The article that you critique should form the foundation of your essay due in Week 13 and provides an opportunity for formative feedback on your ability to understand and critique a research article.

You are expected to do three things in the 500 words available in this assignment:

a)      Briefly overview the article (max 150 words) 30%;

b)      Critically reflect on what is positive or negative about the article from an academic perspective  (max 250 words) 50%;

c)       Identify whether, how and why this article would or would not be useful for the essay topic due in Week 13 (max 100 words) 20%.

Submission requirements:

a)      Students will submit a copy of the assignment via the Assignment Drop Box on the Moodle Site of the Unit by the deadline.

Note that the assignment must be received by the 5 pm deadline or the 10% penalty may be applied at the discretion of the unit convener.

Assignment presentation requirements:

  • Each assignment must be word processed. Pages must be numbered.
  • Correct spelling and grammar as well as professional presentation are expected.
  • Students are required to sign, scan and electronically attach a coversheet with their assignment.  The coversheet can be accessed at:

http://www.canberra.edu.au/faculties/busgovlaw/attachments/pdf/Assignment.Coversheet.Updated2.pdf

Please see separate document for specific suggestions on how to write the Critical Article Review and a Marking Rubric.

In your evaluation, we expect you to express an opinion as to whether or not you agree or disagree with the statement and why. The clarity of the arguments in support of your opinion will be considered.

It is important to ground your essay in reality. Thus, you are encouraged, wherever possible, to base your essay discussion on real examples. The best essays will take one example (real life – form media, class, etc) and use it throughout their essay.

This is an ESSAY.  Therefore, there should be an introduction, a conclusion, and the main body of the essay should include your arguments and the points to support your arguments. The expected length is between 2,000-2,500 words. The essay should include a word count on the title page or front cover.

This is a compulsory assessment item. Students failing to submit the research essay will be awarded a fail grade (NC) for the unit. See also the Subsection ‘Extension Request of Assignment Submission Date’ below.

Assignment marking criteria:

The Research Essay Assignment will be assessed on the following basis:

  • Research Analysis – demonstrated by drawing upon and employing relevant research in contemporary issues in accounting – 30 %
  • Relevant and logical progression of argument and problematisation - 20%.
  • Appropriate application of contemporary issues in accounting concepts as explained and discussed in the unit - 20%.
  • Effective communication - 30%.

Marks will be deducted for:

  • A 30% penalty will apply for not complying with one or more of the submission requirements.
  • A 30% penalty will apply for not complying with one or more of the presentation requirements.
  • Late submission of assignments may attract a penalty of 10% (% of the total mark for the assignment – ie the gross mark) per day (including week-end and public holidays) effective from 5:01pm on the submission date.

 

Submission requirements:

a)      Students will submit a copy of the assignment via the Assignment Drop Box on the Moodle Site of the Unit by the deadline.

Extension Request of Assignment Submission Date:

All requests for extension must be in writing and addressed to the unit convener.

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