HI6025 Accounting Theory and Current Issue TRIMESTER 1, 2017INDIVIDUAL ASSIGNMENT Assessment Value:...

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HI6025 Accounting Theory and Current Issue TRIMESTER 1, 2017 INDIVIDUAL ASSIGNMENT Assessment Value: 20% Instructions: This assignment is to be submitted in accordance with assessment policy stated in...

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HI6025 Accounting Theory and Current
Issue
TRIMESTER 1, 2017
INDIVIDUAL ASSIGNMENT
Assessment Value: 20% Instructions:

This assignment is to be submitted in accordance with assessment policy stated in the Subject Outline and Student Handbook.
It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students can submit all assignments for plagiarism checking (self-check) on Blackboard before final submission in the subject. For further details, please refer to the Subject Outline and Student Handbook.
Maximum marks available: 20 marks.
Due date of submission: Friday Week 6
Assignment should be of 2,000 words. Please use “word count” and include in report.

Important Note: Please submit Assignment through SafeAssign
Guidelines for Literature Critiques
Students are required to read and understand assigned article. Students must submit a critique of assigned academic article. Please follow the format to complete your assignment. Details about the format, structure and assessment criteria for the critique are presented below. Remember that the critique is due in end of week 6.
FORMAT: 2000 words (maximum)
The critique submission should be typed. Work should be double-spaced with a 2.4cm margin on all sides.
STRUCTURE:
While there is room for being innovative, most critiques should include the following:

Cover Page
Introduction: Introducing the topic, stating the aims of the critique, outlining the main argument to be presented and an overview of the paper and the structure of the paper to follow.
Summary of the Article: Focusing on its main argument, including its aims, its overall findings and its theoretical arguments and contribution.
Research Question: Identifying the article’s research question(s) or hypotheses and discussing its value, explaining whether and how it flowed from the literature review.
Theoretical Framework: Identifying and discussing the theoretical framework or theoretical substance of the paper leading to the research element.
The Significance and Limitations of the Article: Use the literature to discuss the limitations of the theory and methodology used. Does the author acknowledge these limitations? Does the author draw theoretical conclusions from the research that are justified by the methodology? How do these limitations affect the significance of the article and the contribution it makes to the discipline, particularly the findings set against the research method?
Conclusions: Summarising the main points and drawing implications of your critique.

Marking Guidelines for the Literature Review Critique

Assessment Criteria	Value
Identification and discussion of the theory and concepts relevant to the selected article	5
Analysis and demonstrated level of understanding of key issues and theory presented in the article	5
Identification and analysis of strengths and weaknesses of the article leading to conclusive identification of the article’s contribution	5
to research area
Logical sequence of the development and quality of the presentation of the critique and Referencing	2+3 = 5
TOTAL	20 marks

Note: For your own protection and peace of mind, ensure that you keep a copy of any assessment items that you submit. Also be very mindful that plagiarism is regarded very seriously and students who plagiarise risk failure. Plagiarism is the act of taking and using another's work as one's own.

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Answered Same Day Dec 26, 2021

David · Accepted Answer

Running Head: HI6025 ACCOUNTING THEORY AND CURRENT ISSUE 1
Assignment Title 
Student Name 
Course Name 
Instructor Name 
Date
HI6025 ACCOUNTING THEORY AND CURRENT ISSUE 2 
Introduction 
Positive accounting researchers are widely used in various accounting and economic 
research widely. Positive accounting research provides a greater contribution to the broader 
project for evaluating the human behavior, and they are not effective for focused study. The 
article focuses on examining the positive approach to the various accounting research. Ontology 
and epistemology perspectives were implemented for conducting the research. Positive research 
is not effective in conducting the scientific research. An in-depth analysis is conducted to 
determine the weaknesses of the research outcome based on the existing theories and approach. 
The main aim of the research is to indicate the weakness of positive research from ontology and 
epistemology perspective in the current practices of accounting research that are critical for 
successful research. The research indicates about the requirement for better theories and 
methodologies to enhance the relevance of the theories and methods for the future scientific 
research. 
Summary of Article 
The article focuses on examining the positive approach to the various accounting 
research. Ontology and epistemology perspectives were implemented for conducting the 
research. The paper aims at analyzing both the importance and the weakness of the positive 
accounting research with a notion that the accounting influences the human behavior. The article 
narrated the importance of scientific research and the weakness of the current theory in making 
contributing support for the successful research. A critical evaluation of the problem associated 
with the current theories and their impact on the research outcome are detailed in the paper. It 
provides an understanding about the weaker relative strength of these theories and their poor 
contribution for the scientific research.  
HI6025 ACCOUNTING THEORY AND CURRENT ISSUE 3 
The research indicates that the positive accounting research is not well connected with 
the social. A system that will yield in performing the scientific research. The research suggests 
about the requirement for an effective theoretical model that provides a higher level of 
specification and should be highly vulnerable. The main reason for the higher vulnerability is 
that it will enable to perform the required research in a required manner. Positive accounting 
research provides a greater contribution to the broader project for evaluating the human behavior, 
and they are not effective for focused study. There are inefficiencies present in the current 
practices of accounting and that are not providing any valuable contribution to the research.  
Research Question 
The main aim of the research is to indicate the weakness of positive research from 
ontology and epistemology perspective in the current practices of accounting research that are 
critical for successful research.  
Positive research is widely used in conducting scientific research in economics and 
accounting. Popper’s criterion was used to do the research. Falsifiability Criterion was used for 
the research according to which falsify is the factor that distinguishes between the science and 
creative idea. There was a scope for measuring the error; internal influencing factors, external 
influencing factors and the theory of relativity were implemented to conduct the research. The 
research made a qualitative analysis for the economic based factors. Quantitative accounting 
research was helpful in identifying the consistency of the scientific literature to the accounting 
theories. The logical hypothesis was used for analysis for analyzing the quantitative positive 
accounting research. If the assumed null hypothesis is true, then any value that is higher than the 
cut-off value can occur only with the certainly determined probability.  
HI6025 ACCOUNTING THEORY AND CURRENT ISSUE 4 
On the other hand, if it fails then the research cannot provide an appropriate valuation.

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