Topic 2: Critiquing Current Accounting Research

In the next couple of days after your tutorial you will need to complete an amount of independent research that expands on your brief tutorial discussion and provides evidence to answer the following question:

“How has research, in our discipline of ‘accounting’, assisted to enhance and develop society?”

You might like to discuss or think about some of the following:

• The nature of the business environment and whether this is conducive to such research developments?
• You may consider whether accounting research has in fact enhanced or developed society?
• The nature of accounting research and how this has developed over time?
• Some of the greatest developments that have occurred in accounting?
• Limitations that are placed on accounting research through the profession, employers, society, the regulatory and political environment, accounting standard setting bodies etc.

In undertaking your independent research you may find the following bullet points of assistance to further stimulate your thought processes:

• You might find conducting a general Google search as a good starting point to access information but remember you will need to filter and analyse this information carefully based on the above question.
• Consult with the university library and its array of search options to review accounting research journal articles/ texts that may prove useful to review.
• A secondary resource that makes for an interesting read is your recommended text ‘Double Entry’ by Jane Gleeson-White (see unit guide for more details). This may prompt ideas and reflections.
• You may like to try to source practical examples of such research, through employers, the accounting profession, the ‘big 4’ websites, professional bodies websites (ICAA, CPA, CIMA), IASB website, local and international newspapers.

A written response (500 words maximum) to the question outlined above that provides documentary evidence to support your statement (attach examples to your written response). Your evidence may take different forms i.e. newspaper articles, excerpts from websites, research journal articles, professional body websites etc, but should support what you are discussing in your statement to address the question and reinforce any example you may have provided.