Recent Question/Assignment

Course Title: Accounting Theory and Applications
Assignment 2
Instructions and Guidelines
1. Peer Retrieved Journal Articles
• You may perform an on-line search using ProQuest or other search engine accessible.
2. Word Limit 1000 words
• Write 400-500 words for each question
• Disclose the word count in your final submission
• If your assignment exceeds the word limit, check that all your content is relevant, avoid repetition of the same ideas and paraphrase lengthy quotes.
• The word limit will test your ability to provide a concise argument which priorities
the strongest points.
3. Style Guide
• Use a font size of 12 or larger
• You may use tables, graphs, subheadings, color etc. However you may not use bullet points
4. Referencing
• Follow the APA referencing system
• You may use a maximum of 6 reference including articles from peer- retrieved accounting journal.
The articles must have been published in the last 5 years i.e. 2012 on wards
• You may only use one direct quotation for each question
Answer both the following questions separately.
1. Accounting Measurement Systems (Unit 6)
Read the following article which is available on ProQuest, Google Scholar etc.
Laux, C and C. Leuz. 2009. The crisis of fair value accounting; making sense of the recent debate. Accounting, Organisations and Society Vol. 34, No. 6/7 p 826-834.
In answering the following questions, choose either property, plant and equipment or financial assets
a.) With reference to the article discuss whether assets should be measured at historical cost or fair value.
b.) With reference to Fiji, outline some limitations of the measurement approach which you supported in (a) above.
2. Positive Accounting Theory
The course text outlines three agency problems of equity and four problems of debt.
Design a research project to examine ONE of the agency problems of equity or debt. Your design should address the following aspects:
a) Research Objectives
b) Research Question
c) Hypothesis
d) Expected results, based on agency theory
e) Data Collection i.e. what data would you need to collect and would you obtain it?
You are not required to collect any data or perform any analysis. Refer to accounting journals for examples of research design.
Note
-The course textbook is Godfrey, J. A. Hodgson and S. Holmes et al. (2010) “Accounting Theory”, 7th edition, Wiley.
-Assignment has 2 questions.
-Question 1 is based on the textbook chapter Accounting Measurement Systems and Question 2 is based on the textbook Chapter Positive Accounting Theory
-These two chapter notes are attached.
-Question 1 is also based on a article which is also attached. Use the article along with the chapter notes and also use articles from various other sources as well to support the answer.
-Question 2: use the chapter notes and other sources to support the answer.

Editable MS Word Document
Word Count: 1182 words including References


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