Assessment 2: Group Task for 30 marks (30% of the unit) Due date: Week 8 Friday (13 September 2019) 11:45 pm AEST
Research topic: Thomas Samuel Khun (1922-1996) in his book The Structure of Scientific Revolutions (1962) introduced remarkable contributions of his research by explaining that theories that develop in different time periods suffer from certain failure of comparability and given the situation new theories are developed as a process of revolution, not evolution. The "paradigm" that Kuhn introduced to explain the development of theories has been cited or used by a number of researchers to explain the history of accounting. Professor Ray 1 Chambers, an Australian academic, introduced several revolutionary concepts in accounting to overcome the failure of conventional accounting concepts, recognition principles or measurement bases for reporting a true and fair view of financial realities in corporate financial reports in his contemporary period. However, in view of the Kuhn's theory regarding the Structure of Scientific Revolutions, Chambers' works (concepts, contributions and suggestions) may again be criticised in the new era of revolutionary development in accounting and financial reporting. Major requirements: i. Undertake a review of literature to discuss what Kuhn's explained about the paradigm and structure of scientific revolutions. ii. Explain Chambers' revolutionary contributions in accounting in the eras of normative and positive accounting. iii. Critically appreciate how Chambers has been accepted or criticised in his contemporary period and in the era of reforms in accounting (financial reporting) in the twenty-first century. This is a group task. Each group should consist of 3 to 4 students. This assignment will be marked on the basis of demonstrated arguments, examples, correct references, appropriate grammar, readability as well as structure of the report, and evidence of contributions to the group. Group members are
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