3101AFE Accounting Theory and Practice Individual Assignment

DESCRIPTION OF ASSIGNMENT

Students are provided with six business-related news articles and a list of theories taught in lectures 1-

5. Students must choose TWO of the articles to evaluate. For each article you are required to evaluate the article by selecting and applying an appropriate accounting theory, citing at least three scholarly sources in relation to each article analysis. Therefore, a total of six scholarly sources should be cited. Use of academic literature is a key aspect of the assignment. Students are to apply a different theory to each article, so for example, if you select legitimacy theory for one article you cannot use legitimacy theory for the second chosen article.

ASSIGNMENT STRUCTURE

The assignment must follow this structure:

1.      Cover sheet

2. For each article:

1. Article [Type number and headline of article here] Summarise the article you have chosen, being sure to introduce points you will discuss in more depth in your analysis. Hint: Do not mention your theory in this section (Guide: 2 x 150 words).
2. Theory [Type name of your chosen theory here] Identify and describe your chosen theory using high quality and appropriate academic sources to support your discussion. Be sure to identify aspects of your theory that you will discuss in more depth in your analysis. Hint: Do not mention your article in this section (Guide: 2 x 250 words).
3. Analysis Apply your chosen theory to your article. Demonstrate specific application of the theory with examples from the Hint: You should not need to introduce new material/sources in this section as you are applying/synthesising what you have already introduced in the previous two sections. This is critical thinking (Guide: 2 x 300 words).
4. Conclusion Briefly Keep this to only one or two sentences.

3.      Reference list

SUBMISSION

1. Submit the assignment electronically via Safe Assign on the 3101AFE L@G site in the assessment tab as a ‘Word’ document.
2. Late penalties are strictly applied in accordance with university
3. Complete the electronic ‘Individual Assignment Cover Sheet’. All students must complete this online declaration that the work they are submitting is original work. This is in the form of a test you will see in the assignment submission area of the L@G site. Marks are not released until this declaration is completed.

FORMATTING AND OTHER REQUIREMENTS

1. Typed cover sheet should include your name, student number and total word
2. Do not exceed the maximum word limit (1500 words +10%)
3. The assignment should have a professional and easy to follow presentation. Style throughout the document should be
4. Use Times New Roman font size 12 and 1.5 line
5. Put word count under each section/heading.
6. Students must use their own words as this demonstrates your understanding. Small quotes placed within quotation marks are
7. Your assignment should include at least six scholarly sources, three for each article Do not use any text-book or the lecture slides as a source (scholarly or otherwise). Only use published research articles, academic books, and conference papers (note that published research articles rank highest for quality and credibility as they are peer reviewed).
8. The assignment must be properly referenced using APA in-text referencing (also see point 9 below), with a list of references provided at the end of the A university guide to using the words and ideas of others, which includes a referencing guide, is included with the assignment documentation.
9. Include document page number in ALL in-text citations (e.g. Smith & Jones, 1997 16)
10. Do not include the article with your

PLAGIARISM

This course uses the Safe Assign text matching tools in L@G. You can submit a draft version of your assignment prior to submitting your final version to allow you to view your matching report and make any corrections in relation to referencing and cited work. When you submit the final version of your assignment, a final text matching report is generated for the Course Convenor.

Please note that Safe Assign is a software tool and you should not rely on it to detect all plagiarism. You are responsible for knowing what does and does not constitute plagiarism. The Course Convenor will use methods in addition to Safe Assign to identify plagiarism. The university provides information for students in relation to academic dishonesty and plagiarism here:

https://intranet.secure.griffith.edu.au/student/academic-integrity

OTHER RESOURCES

1. Use word processing software to check your spelling and grammar before Use English spelling (not American).
2. There are links to the student support module and GBS resources bank on the L@G
3. Examples of previous highly rated assignments are posted in the assignment

ARTICLES

Six news articles are attached below. Select TWO articles only.

THEORIES

Select TWO different theories/hypotheses from the following and apply ONE to each of the chosen articles. Please do not combine theories. To be clear, you are to apply only one theory to each article. For example, if you select legitimacy theory for one article you cannot use legitimacy theory for the second chosen article.

Theories of regulation

• Public interest theory
• Capture theory
• Private interest theory (economic theory)

Political economy or systems-based theories

• Legitimacy theory
• Stakeholder theory (select one branch)
• Ethical (moral) branch
• Managerial branch

Economics or market-based theories

• Efficient market hypothesis together with Capital market research
• Agency theory
• Positive accounting theory (plus select one hypothesis)
• Political cost hypothesis
• Bonus hypothesis
• Debt hypothesis

Article 1 – AMP flags half-year profit of up to $150m amid virus uncertainty

Article 2 – Warnings JobKeeper payments could boost company profits and executive bonuses

Article 3 – Climate revolt rocks Santos as shareholders fire up emissions push

Article 4 - Rio Tinto chief says he 'fully respects' Indigenous academic after her rebuke of Juukan Gorge debacle

Article 5 - Australia's top polluter AGL faces push to accelerate coal-fired power exit

Sydney Morning Herald, August 5, 2020

Article 6 - Ted Baker shares fall after it warns of £25m balance sheet error