Hi,I have attached the assignmnet requirement outline below. As they have mentioned in the assignment criteria I found 4 articles referring the Swinburne Library business sources which contains under...

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Student Name –    Student Number –     Class Leader Name –     Unit Name –    Unit Code –    Date of Submission –    Word Count – 2000    Referencing - Harvard
Table of Contents
EXECUTIVE SUMMARY:    3
INTRODUCTION:    4
PURPOSE:    4
AGENCY THEORY:    4
CONTINGENCY THEORY:    6
CONCLUSION:    8
REFERENCE:    9
EXECUTIVE SUMMARY:
    This project has been made in the form of a report. At first a
ief introduction has been given on accounting, its reporting and the accounting theories. Then the purpose for this project has also been mentioned. For this report, two theories have been chosen Agency Theory and Contingency Theory. Two research articles on each of the theory have also been selected and the discussions have been made on them. The attempt has been made to get a clear understanding of the theories and the research article. At the end, the conclusion has been drawn based on the project.
INTRODUCTION:
    Accounting is the process of recording, classifying, summarizing and then analyzing the financial transactions of a business. The basic of accounting is revenue, expense, asset and liabilities. The main forms of accounting are income statement, balance sheet and cash flow statement. The financial information actually reveal the economic condition of a company which help the suppliers, creditors, investors, lenders, shareholders to take their financial decisions regarding the company. Accounting is also a profession, and all the accounting requirements can be fulfilled by only a professional accountant. Accounting is done based on some Standards and Principles as issued by the Accounting Standard Board of the country or by some International organization. In Australia, the standards issued by the Australian Accounting Standards Board (AASB) are in accordance with International Financial Reporting Standards (IFRS) which is issued by International Accounting Standards Board (IASB). The accounting reporting is done by following the issued standards. While applying the accounting standards some assumptions, frameworks and methods are used which are known as Accounting Theories. These accounting theories actually help to take the important decisions in a company (Malmi and Granlund, 2009). But the concepts of the accounting theories and the ways to apply these must be clear (Wolk, Dodd and Rozycki, 2008). There are a lot of accounting theories which are generally followed by the accountants. For this report, the theories which have been chosen are Agency Theory and Contingency Theory and further discussions will be made on these two theories. Two research articles on each theory have been chosen to be discussed in this...