Major Essay
Topic:
Financial Reporting is both a reflection and creator of our perception
of social reality. Discuss this statement specifically in relation to a
recent issue in the sustainability debate.
Note: a minimum of 10 references must be used to complete the essay
which must comprise the following:
– Textbook or other relevant book,
– seven academic journal articles (inclusive of the Hines (1988) article),
– two newspaper/professional journal articles.
The essay must include an abstract and reference list compiled under the
Harvard method of referencing. The list should be limited to sources
referred to in the actual essay.
Between 1800 -2000 (maximum) words. This word count excludes
title/cover sheet and list of references, but includes the abstract.
Additional Assessment Information
Essay
Students are encouraged to research a recent area relating to sustainability, eg climate change and the
carbon tax, water trading/rights, environmental reporting. The aim is to better understand Accounting as both
socially constructed and socially constructing our view of the world and to critique the notion of Accounting
as an "objective" technical process.
Hines’ (1988) paper (in the recommended reading list) will provide a sound basis for the critique and to
evaluate the constantly changing nature of how and what is reported in Financial Statements. Further
research will then need to be undertaken in the specific area chosen in order to complete the essay.
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