Recent Question/Assignment

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 midnight (AEST)
Weighting 20%
Total Marks 100 marks
Context:
This assignment develops research and critical thinking abilities. It is a critical analysis/review 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 Torrens University library using the following citation:
Agyekum, A. A. B., & Singh, R. P. (2018). How 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
Acct6007_Assignment 3 Brief Critical Analysis Page 1 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 briefly 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 resources.
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://laureateau.blackboard.com/webapps/blackboard/content/listContent.jsp?course_id=_20163_1&content_id =_2498849_1
Acct6007_Assignment 3 Brief Critical Analysis Page 2 of 5
Learning Rubrics
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 relation 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.
Theories applied to explain IT adoption
25 Limited understanding of required 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 research/course materials.
Thorough knowledge or understanding of the field or discipline/s. Supports personal opinion and information substantiated by evidence from the research/course materials.
Demonstrates a capacity to explain and apply relevant concepts.
Highly developed understanding of the field or discipline/s.
Discriminates between assertion of personal opinion and information substantiated by robust 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 between assertion of personal opinion and information substantiated by robust evidence from the research/course materials and extended reading.
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 reached 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 reached 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
reached with sophisticated arguments.
Strengths and
weaknesses of the article
10
Limited discussion Justifies any conclusions reached with arguments Justifies any conclusions reached with arguments not merely assertion. Justifies any conclusions reached with very well developed arguments not merely assertion. Justifies any conclusions
reached with sophisticated arguments.
Use of academic and discipline conventions and sources of evidence.
Grammar, spelling and referencing
20 Poorly written with errors 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 relevant 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 research 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 research sources to support and develop appropriate arguments and statements. Shows evidence of reading beyond the key reading
There are no mistakes in using the APA style. Expertly written and adheres to the academic genre.
Demonstrates expert use of high-quality, credible and relevant research sources to support and develop arguments and position statements. Shows extensive evidence of reading beyond the key
reading
There are no mistakes in using the APA Style.

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