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ACCT 602 Accounting And Accountability

tag 0 Download 11 Pages / 2,672 Words tag 30-06-2021

Question

1. Identify an area of research that you believe is both important and interesting, and write a short paragraph indicating why you believe this area of research is important.

E.g

  • Corporate Social Responsibility
  • Failure of traditional accounting systems to measure brands and other key intangibles within the financial statements of contemporary organisations (such as Google, Amazon etc.)
  • International accounting standards and their adoption by some countries and non-adoption by others.
  • Despite its acknowledged importance, the value of human capital is not captured as an asset in the balance sheet. Human capital is captured as a cost (salaries) and partly recognised in the valuation of goodwill.
  • According to the newly released 2016 PwC Global CEO survey, 64% of CEOs say that “corporate social responsibility (CSR) is core to their business rather than being a stand-alone program”.

2. Write down a research question/s that would guide your exploration in the area of research interest that you have identified.

For example: 

  • Why is brand name value not shown as an asset on the balance sheet within contemporary organizations?
  • Why have some countries adopted international accounting standards but not others? Is this related to or explained by Hofstede’s dimensions of national culture (individualism versus collectivism etc.).
  • Why isn’t human capital and other important intangible/invisible assets not reported in the Balance Sheet?
  • Why do contemporary organisations care about CSR? And how is this reported (sustainainability reporting)? 

3. Find eight academic journal articles that relate to your area of research interest – write for each article indicate why that article is relevant to your research, and the useful information and findings that it conveys for this project.

4. Discuss the findings of the research above in relation to your research question Synthesise the articles you summarised in Part 3 and explain how they answer your question.
 
5. Which of the accounting theories you have studied this semester might help to explain your research questions, and why these accounting theories would be appropriate. (Choose Stakeholder theory, positive accounting theory, legitimacy theory, institutional theory)
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My Assignment Help. 'ACCT 602 Accounting And Accountability' (My Assignment Help, 2021) <https://myassignmenthelp.com/free-samples/acct602-accounting-and-accountability/corporate-social-responsibility.html> accessed 07 December 2022.

My Assignment Help. ACCT 602 Accounting And Accountability [Internet]. My Assignment Help. 2021 [cited 07 December 2022]. Available from: https://myassignmenthelp.com/free-samples/acct602-accounting-and-accountability/corporate-social-responsibility.html.


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