3101AFE Accounting theory and practice
Individual assignment
Trimester 2, 2018
DUE: 19 September 2018, before 2pm
SUBMISSION: Online submission (see assessment tab on L@G)
WORDS: XXXXXXXXXXwords
WEIGHT: 20 marks (20%)
DESCRIPTION OF ASSIGNMENT
Students are provided with six business-related news articles and a list of theories taught in lectures
1-6. Students must choose one of the articles and evaluate the article by selecting and applying an
appropriate accounting theory, citing at least three scholarly sources. Use of academic literature is a
key aspect of the assignment.
ASSIGNMENT STRUCTURE
The assignment must follow this structure:
1. Cover sheet
2. 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: 100 words).
3. 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: 250 words).
4. Analysis
Apply your chosen theory to your article. Demonstrate specific application of the theory with
examples from the article. 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: 250 words).
5. Conclusion
Briefly conclude.
6. Reference list
FORMATTING AND OTHER REQUIREMENTS
1. Typed cover sheet should include your name, student number and total word count.
2. Do not exceed the maximum word limit (600 words +10%)
3. The assignment should have a professional and easy to follow presentation. Style throughout the
document should be consistent.
4. Use Times New Roman font size 12 and 1.5 line spacing.
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 acceptable.
7. Your assignment should include at least three scholarly sources. Do not use any text-book or the
lecture slides as a source (scholarly or otherwise). Only use published research articles, academic
ooks, 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
elow), with a list of references provided at the end of the assignment. A university guide to
using the words and ideas of others is included with the assignment documentation.
9. Include document page number in ALL in-text citations (e.g. Smith & Jones, 1997 p.16)
10. Do not include the article with your submission.
SUBMISSION
1. Submit the assignment electronically via Safe Assign on the 3101AFE L@G site in the
assessment tab.
2. Late penalties are strictly applied in accordance with university guidelines.
3. All students must complete an 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 a declaration is completed.
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 co
ections 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 submitting. Use
English spelling (not American).
2. There are links to the student support module and GBS resources bank on the L@G site.
3. Examples of previous highly rated assignments are posted in the assignment tab.
https:
intranet.secure.griffith.edu.au/student/academic-integrity
ARTICLES
Six news articles are attached as a separate file. Select one article only.
THEORIES
Select one of the following theories/hypotheses. Please do not combine theories.
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
anch)
o Ethical (moral)
anch
o Managerial
anch
• Institutional theory
Economics or market based theories
• Efficient market hypothesis
• Agency theory
• Positive accounting theory (plus select one hypothesis)
o Political cost hypothesis
o Bonus hypothesis
o Debt hypothesis
3101AFE - ACCOUNTING THEORY AND PRACTICE – CRITERIA SHEET, RESEARCH ASSIGNMENT
Objective Name Criteria Excellent Very Good Good Satisfactory Unsatisfactory
Analysis, problem
solving and
evaluation
2 marks (2%)
Summary of
selected article
Excellent summary of article.
Clearly conveys key points.
Very good summary of article.
Clearly conveys key points.
Good summary of article.
Clearly conveys most key
points.
Satisfactory summary of
article. Attempts to convey key
points.
Unsatisfactory summary of
article. Conveys few or no key
points.
Analysis, problem
solving and
evaluation
2 marks (2%)
Discussion of
chosen theory in
context of
article
Sophisticated discussion of
general theory, demonstrating
understanding of aspects of
theory relevant to article.
Very good discussion of
general theory, demonstrating
understanding of aspects of
theory relevant to article.
Good discussion of general
theory, demonstrating basic
understanding of aspects of
theory relevant to article.
Satisfactory discussion of
general theory, demonstrating
limited understanding of
aspects of theory relevant to
article.
Unsatisfactory discussion of
general theory, demonstrating
little or no understanding of
aspects of theory relevant to
article.
Written
Communication
3 marks (3%)
Sources for
discussion of
theory
Utilises highly appropriate and
credible sources which
strongly and convincingly
support the discussion of
theory.
Utilises highly appropriate and
credible sources which
in most cases convincingly
support the discussion of
theory.
Utilises appropriate and
credible sources which
support the discussion of
theory.
Utilises appropriate and
credible sources which
somewhat support the
discussion of theory.
Utilises few appropriate and
credible sources and/or sources
do not support the discussion of
theory.
Analysis, problem
solving and
evaluation
6 marks (6%)
Application of
theory to article
(critical
thinking)
1. Convincingly interprets and
explains the facts of the article
in the context of the chosen
theory.
2. Provides strong evidence of
the connection, linking points
from the article to the
discussion of theory,
appropriately referenced.
1. Co
ectly interprets and
explains the facts of the article
in the context of the chosen
theory.
2. Provides sufficient evidence
of the connection, linking
points from the article to the
discussion of theory,
appropriately referenced.
1. Co
ectly interprets and
explains the facts of the article
in the context of the chosen
theory.
2. Provides some evidence of
the connection, linking points
from the article to the
discussion of theory,
appropriately referenced.
1. Partially interprets and
explains the facts of the article
in the context of the chosen
theory.
2. Provides some evidence of
the connection by linking
points from the article to the
discussion of theory,
appropriately or mostly
appropriately referenced.
1. Fails to co
ectly interpret
and explain the facts of the
article in the context of the
chosen theory.
2. Provides some or limited
evidence of the connection by
linking points from the article
to the discussion of theory,
mostly or not appropriately
eferenced.
Written
Communication
3 marks (3%)
Structure and
presentation
1. The format and structure of
the assignment, including the
conclusion is as requested.
2. The overall presentation is of
a high professional standard.
3. Referencing contains no
technical mistakes and is in
accordance with APA
4. Page numbers are in all
citations.
1. The format and structure of
the assignment, including the
conclusion, is as requested.
2. The overall presentation is of
a very good professional
standard.
3. Referencing contains no
substantive technical mistakes
and is in accordance with APA.
4. Page numbers are in all
citations.
1. The format and structure of
the assignment, including the
conclusion, is substantively as
equested.
2. The overall presentation is of
a good professional standard.
3. Referencing contains few
substantive technical mistakes
and is in accordance with APA.
4. Page numbers may not be in
all citations.
1. The format and structure of
the assignment, including the
conclusion, is substantively as
equested.
2. The overall presentation is of
a satisfactory professional
standard.
3. Referencing contains
substantive technical mistakes
and is in accordance with APA.
4. Page numbers are not in
citations.
1. The format and structure of
the assignment, including the
conclusion, depart substantially
from what is requested.
2. The overall presentation is
not of a professional standard.
3. Referencing is not in
accordance with APA.
4. Page numbers are not in
citations.
Written
Communication
4 marks (4%)
English
composition