[Solution]Research Discussion Forum: The Partiality of Accounting

Passive writing not active the questions for the Research Discussions are embedded as discussion forums in each module. You must select, reply and develop responses…

Passive writing not active

the questions for
the Research Discussions are embedded as discussion forums in each module. You
must select, reply and develop responses to at least 5 of these forums. 

The reply should be
no more than 400 words. Please remember that there is a reflective discussion
requirement in your final submission.

 There is a
formative and summative component to this assessment. 

You are encouraged
to submit up to 5 (five) draft paragraphs in one document by Friday, 28
September for feedback.

You must include a reference list for all sources you have
included in your work.

The
expected word count is 3,000 words. The final submission is due Friday,
26 October 2018 by 5 pm.

Assignment
marking criteria: The Research Discussions Assignment will be assessed on the
following basis:

Research Analysis – demonstrated by drawing upon and employing
relevant research in contemporary issues in accounting – 20 %Relevant and logical progression of argument and
problematisation – 10%.Appropriate application of contemporary issues in accounting
concepts as explained and discussed in the unit – 40%.Reflective Discussion – 15%Effective communication – 15%.

Assignment
presentation requirements:

Each assignment must be
word processed.Pages must be numbered.Correct spelling and grammar as well as professional
presentation are expected.

Research
Discussion Forum: The Partiality of Accounting. (400 words)

Here are two quotes from Hines. Choose one of
them and reflect on what that might mean for accounting practice and what that
might mean in relation to your previous learning in accounting:

a) ‘History creates past reality for us. The past is always being
reinterpreted’ (Hines, 1988, p. 253).

b) ‘The fence does not
designate the organization. We do that. We designate it, by deciding what
things will be part of the organization …’ (Hines, 1988, p. 253).

Research
Discussion Forum: The Culture of Accounting.(400 words)

Please reconsider the quote by Catlett (1960, p. 44):

“Accounting has been
created and developed to accomplish various desired objectives and, therefore,
it is not based on fundamental laws or absolute precepts”

Choose to respond to one of
the following questions:

a) What does the quote
mean to you and how does that relate to how you have previously understood
accounting?

b) What is the impact
of the culture of accounting?

c) We are often told
that in accounting there is one ‘truth’, but this quote suggests that there are
‘truths in accounting’. What is the impact of that for accounting practice?

Research
Discussion Forum: Relationship between Capital and SEA (Social and
Environmental Accounting) (400 words)

The
purpose of this discussion is to consider the relationship between capital (the
system of capitalism) and SEA (Social and Environmental Accounting).

a) The Corporation illustrates
a set of examples of the science of exploitation (how advanced economies use
emerging economies for cheap labour and cheap resources) with respect to the
emerging economy. What does that tell us about the challenges of sustainability
and CSR?

b)
If the system of capital is about growth of the organization and sustainability
is about limiting that within the capacity of current systems, then what does
that mean for sustainability or CSR?

c)
Organisations tend to disclose positive stories about CSR. They tend to exclude
negative stories. What does that this tell us about social and environmental
accounting? Please see this link in developing your answer: 

https://www.stuff.co.nz/business/money/106514459/companies-cherrypicking-their-sustainability-reporting-measures (Links to an external
site.)

Research
discussion forum: accounting and regulation( 400 words)

For many, the idea of ‘accounting regulation’ is a fairly boring,
mundane topic. It is something that exists. We are aware of accounting
standards, we need to follow them. In some senses, the idea of accounting
regulation is effectively taken-for-granted. 

There has, however, been a growing research focus on the
International Accounting Standards Board (the IASB, how they operate, what they
do and how they do it). I, for example, have published a couple of papers this
year on activities of the IASB (we will look at one of these papers next week
on the how the IASB defines the public interest). A lot of this research has
suggested that the IASB as a group of technocratic experts, have significant
power and influence, but also operate to function different types of politics.

I have three simple questions for you to consider in your
discussion this week:

1) What should the objective of accounting regulation be and does
the current approach to regulation suffice (is it sufficient)?

2) What does comparability mean? Is it an appropriate objective
for international accounting regulation? If yes, why? If no, why not?

3) Evaluate: “But
what is ‘the full picture’? There is no full picture. We make the
picture. That is what gives us our power: people think and act on
the basis of that picture!” (Hines,1988, p. 254).

Research Discussion Forum: Accounting
and the Public Interest

We have discussed the concept of the public interest this week. We
examined it in relation to its meaning and in relation to regulation, we
discussed it in relation to professional ethics and in relation to how the IASB
understands and defines the public interest.

a) In accounting, we suggest that the client is important. Does
the obligation to act in or maintain the public interest potentially raise a
problem? If so, how? If not, how not?

b) Many people believe that the public interest means helping
markets to function effectively. Is that sufficient?

c) What did you learn in looking at the article ‘Metonyms and
Metaphor’?

Research Discussion Forum: Accounting
Education

The role of accounting education is a challenging question. Is the
purpose of university accounting education to prepare students for professional
practice? Or is the role of university accounting education to understand
accounting?

Should the focus be conceptual, contextual or technical? Or a mix
of all.

I have three questions for you. Please feel free to choose one or
all of the questions:

a) Hines (1988) is essentially a paper about education. In your
opinion, what is the educational message that Hines is suggesting?

b) From you own work experience in accounting, what is the
relationship between the technical or conceptual education you have experienced
and the practice of accounting?

c) What would you change about your own educational accounting
journey if you had the choice? Please explain why!
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