ACCY902 Trimester 1 2019
ASSESSMENT 3: Research Project.
On 3 October 2018, the following article Williams, R. (2018) “Claim fund in climate breach”,
The Sydney Morning Herald, 3 Oct, n.p. was published in one of Australia’s major newspapers. A similar article is also available online at
A Pdf version of the article is available in the Moodle site.
The article highlights several accounting issues and their impact on users, preparers and regulators of financial statements. It also refers to the concerns of civil society, regulators and academics about the impact on a range of stakeholders. Therefore the issue of the climate related risks is a complex one and highlights how accounting regulations can impact organisations and society.
Critically evaluate, using two different perspectives (theories) or conceptual frames, the issues referred to in the Williams (2018) article in relation to the climate related risks. In your critique compare the insights from each perspective and highlight the different impact on preparers, users, regulators and the public.
Note: students are not confined to the theories introduced in ACCY902 and will need to read widely on different perspectives (theories) to demonstrate and understanding of the concepts involved and their application to the topic in question. A minimum of ten (10) scholarly, academic articles in addition to the ACCY902 readings is expected for this assessment task.