Legitimacy theory stakeholder theory and institutional theory

Accounting Theory Assignment 2

ACT505 Accounting Theory, Semester 1, 2021 Assignment 2 30 Marks - Weight 20% Due Date: Sunday 23rd May Midnight (week 11) Instructions: ➢ This assignment consists of two question. The due date and time is noted above. ➢ It is your responsibility to ensure you factor in any time difference between Darwin and other locations when submitting your assignment. ➢ Please upload your file using the submission point for the assignment on Learnline. ➢ Assignments submitted via e-mail will NOT be accepted. ➢ There is no need to complete a university cover sheet but DO please include your name, Student Number, and your tutor’s name. Ethics: ➢ This is not a group assignment; it is an individual assessment. Your answers will likely be different from other students. If portions of your assignment are copied or very close to copying, all parties will be penalised for copying. Copying would be considered plagiarism and CDU has restrict policies in this regard (please see https://www.cdu.edu.au/academic-integrity for details). ACT505 Assignment 2, Semester , 2021 Page 2

Task Case Study: Critical analysis of a given accounting case(s).

Preparation Additional research in accounting literature.

Criteria High Distinction > 85%

Distinction

>75%<85% Credit

>60% <75% Pass

>50% <60% Fail

<50%

Weighted Grade >12.75 >11.25 <12.75 >9 <11.25 >7.5 <9 <7.5

Analysis of the

issues / questions

(5%)

Insightful and thorough analysis of all the problems/questions.

Thorough analysis of most of the problems/questions.

Superficial analysis of some of the problems/ questions in the case.

Incomplete analysis of the problems/questions.

Lacks analysis of the problems/questions.

Knowledge (20%) Ideas are clearly presented, interesting and show

understandings of content and a new take

on the subject.

Focussed and

demonstrates depth and

accuracy of understanding.

Ideas are clear and

interesting and demonstrate some

creativity.

Content is potentially

useful in increasing understandings.

Ideas are not always

clearly presented and rely heavily on

lecture/textbook.

Content has limited

value in increasing understandings.

Ideas lack clarity are

not new or interesting and demonstrate little

evidence of gaining new understandings.

Content has little or no

value to the discipline.

Ideas are unclear and

undeveloped.

They are merely a regurgitation of article

facts/others ideas and

demonstrate no evidence of gaining

new understandings.

Critical Analysis

(25%) Excellent ability to summarise and interpret

multi-sourced data, to

appraise evidence, evaluate arguments and

to formulate and

Good demonstration of the capacity to

summarise and

critically analyse information, formulate

own conclusions.

Reasonable summary and analysis of

information. Able to

draw warranted conclusions and

generalisations.

Limited ability to interpret data, appraise

evidence or evaluate

arguments. Inadequate conclusion. Conclusion

inconsistent with the

No critical analysis of information, poor

conclusions and no

original thought.

express very sound conclusions.

argument built in the analysis.

Connections:

Issues and

Theories

(25%)

Makes appropriate,

insightful and powerful connections between

the issue/problem and

the theory.

Makes appropriate and

insightful connections between the issue/

problem and the theory.

Makes appropriate but

somewhat vague connections between

the issue/problem and

the theory.

Makes little connection

between the issue/problem and the

theory.

Makes little or no

connection between the issue/problem and the

theory.

Accessing,

summarising, and

acknowledging

resources (10%)

Evidence of broad, systematic and creative research.

Demonstrates skilful use of high quality,

credible, relevant

sources. Selection of sources goes beyond

the mainstream

literature.

An excellent summary

of relevant data.

Wide range of sources

accurately reference.

Evidence of controlled and systematic research.

Demonstrates selection of credible, relevant

sources from relevant, quality literature.

Accurate summary of

relevant data.

Good range of sources

with minor errors in referencing.

Evidence of good research skills.

Demonstrates an attempt to use credible

and/or relevant sources.

Information is gathered from a good range of

electronic and non- electronic sources but

could be extended.

Summary of data could

be improved.

Reasonable range of sources, some

referencing errors.

Research conducted demonstrates an attempt to use credible

and/or relevant sources.

Information is gathered

from a limited range of electronic and non-

electronic sources

Some capacity to

summarise data.

Limited resources with a number of errors in referencing.

Limited research skills demonstrated.

Very limited range of sources utilised.

Lack of demonstrated ability to summarise

data.

Insufficient or poor

sources with major errors in referencing.

Academic Outstanding ability to Good ability to Reasonable ability to Limited ability to Limited understanding Communication construct a sound and construct a sound and construct a sound and construct a sound and of accounting theory (10%) consistent argument. consistent argument. consistent argument. consistent argument. demonstrated. Mainly

Concise writing style Concise writing style Reasonable writing Writing style should be descriptive report totally lacking in with little tautology or style. improved. verbosity of any form. repetition. No Should reduce the Mark-earning content Lack of assignment

colloquialisms. incidents of padding reduced due to padding focused content, with tautology and with tautology and significant verbiage. repetition. May have repetition. Uses tendency to use colloquialisms. colloquialisms.

Overview of Well-constructed Well written and Reasonably written and Not consistently Simplistic, tends to English skills assignment: presented assignment: presented: some logically structured: narrate or merely

Structure appropriate, clear, and distinct units of thought awkward transitions; narrates; digresses from summarise; illogical Logic smooth transitions; in paragraphs; clear some brief, weakly one topic to another; arrangement of ideas Mechanics arrangement of

organisational elements transitions between developed, coherent,

unified or undeveloped paragraphs;

awkward use of words, numerous errors in style

some major grammatical or

(5%) seems particularly apt. Uses sophisticated

and logically arranged paragraphs; a few

arrangement may not appear entirely natural;

and presentation including spelling

proofreading errors; language frequently

sentences effectively; mechanical difficulties contains extraneous punctuation and weakened by clichés, usually chooses words or stylistic problems; information; more grammar. colloquialisms, aptly; observes may make occasional frequent wordiness; repeated inexact word professional problematic word unclear or awkward choices. conventions of written choices or syntax sentences; imprecise English and report errors; a few spellings or use of words or over- format; free of spelling, punctuation errors or a reliance on passive grammatical, cliché; uses appropriate voice; some distracting punctuation and typing report format. grammatical errors; errors. some spelling,