Australian Accounting Standards Board: Accounting Theory- Research Report Assignment Help

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Research Report Assignment Help:

Task:

The Chair of the Australian Accounting Standards Board (AASB) has commissioned you to assist with informing members of the AASB about climate change-related disclosures around the world. She has requested that you write a report about research related to this issue. The report is to provide an explanation and review of at least four quality*, scholarly journal articles that directly address this issue as it relates to the accounting discipline. This assignment requires you to draw upon and apply what you have learnt from Weeks 1 to 9.

Related learning outcomes
This assignment assesses the following unit learning outcomes:
1. Apply a normative, conceptual approach to the definition and measurement of assets, liabilities, income, revenue and equity.
2. Explain the role of positive and other theories in explaining and predicting accounting policy, voluntary reporting, the behaviour of capital markets, and the behaviour of relevant individuals, including ethical issues that may arise.
3. Research, analyse and discuss complex contemporary financial accounting, governance and sustainability issues, formulate well-reasoned and coherent arguments and reach well-considered conclusions in relation to those issues.

Context for the assignment
It is generally accepted that business transactions have, in recent decades, become more varied and complicated with direct implications for how we account for such transactions. Societal expectations and priorities also change across time with implications for accounting. Technical capabilities of information (accounting) systems increase across time, as does the size and influence of many corporations. These ongoing changes create new research questions, which then might require the refinement of existing theories, or the development of new theories to perhaps
explain or guide practice.

For example
In recent times it has been accepted that climate change is a significant issue for societies globally. Accounting has a role in addressing this issue. For example, there are various measurement issues relating to financial measurement (such as how we might measure assets and liabilities associated with emission trading schemes).

Other related issues to consider would be how financial statement users would react to climate change-related disclosures, or to use particular accounting methods to account for the assets and liabilities associated with emission trading schemes.

Assignment brief

The Chair of the Australian Accounting Standards Board has commissioned you to assist with informing members of the AASB about academic research examining climate change-related disclosures around the world.

You are required to write a report to provide explanation of at least four quality, scholarly journal articles that present research on this issue.

The research you present will address:
1. climate-change related disclosures in the context of any country
2. how accounting theories relate to the research you choose.

Important: These articles must be drawn from journal titles listed on the Australian Business Deans Council (ABDC) list, which represents a measure of quality.

Uploaded By : jack
Posted on : February 21st, 2018
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