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Assessment 1 - Assignment Due Date: 26th August 2016 Required Length: 1500 words Assignment Description: This assignment requires students to critically evaluate the theories of financial accounting. It gives the students the opportunity to demonstrate their level of understanding of the conceptual background to accounting practice and regulation. Question 1 (750 Words) – 30 Marks How would the following theories explain sustainability accounting (including corporate social responsibility reporting)? a) Positive Accounting Theory b) Legitimacy Theory c) Stakeholder Theory d) Institutional Theory Question 2 (750 Words) – 30 Marks Discuss the limitations and criticisms of Positive Accounting Theory. In your answer, you should clearly indicate whether or not you agree with these perceived shortcomings of PAT and why. Marking criteria Marks will be allocated to: Clear and concise discussion of the key points Relevance to the topic and evidence of wide reading/research Presentation – format, spelling, vocabulary, readability Appropriate referencing, including in-text referencing and a reference list Students may follow either: Harvard referencing style or ; APA 6 referencing style Assignment submission and assignment format: 1) Each group need to submit only one assignment and it has to be in a PDF format. 2) This assignment has to be in an essay / report format. Either format will be accepted. 3) There is no limit in the reference requirement. 4) You may only able to submit the assignment if you are enrolled in to the group via LMS.
