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Assignment 2

This document outlines an individual assignment requiring the review and analysis of two academic articles on accounting theory. Students must answer three questions: 1) Identify whether each article represents normative or positive accounting theory and explain why. 2) Determine whether each article is conceptual or empirical research. 3) Explain the contribution of Article 1 to accounting knowledge. The first article by Lamberton presents a conceptual framework for sustainability accounting and represents positive accounting theory by explaining existing practices. The second article by DeZoort et al. presents an empirical study on auditors' materiality judgements and represents normative accounting theory by justifying an accounting treatment. Lamberton's 2005 work expanded the conceptual understanding of sustainability accounting. Students

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49 views3 pages

Assignment 2

This document outlines an individual assignment requiring the review and analysis of two academic articles on accounting theory. Students must answer three questions: 1) Identify whether each article represents normative or positive accounting theory and explain why. 2) Determine whether each article is conceptual or empirical research. 3) Explain the contribution of Article 1 to accounting knowledge. The first article by Lamberton presents a conceptual framework for sustainability accounting and represents positive accounting theory by explaining existing practices. The second article by DeZoort et al. presents an empirical study on auditors' materiality judgements and represents normative accounting theory by justifying an accounting treatment. Lamberton's 2005 work expanded the conceptual understanding of sustainability accounting. Students

Uploaded by

Nisha Bhatt
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Individual assignment 2

Literature review

Review the following two articles as shown in the unit webpage.

Article 1: Lamberton, G. (2005). Sustainability accounting – a brief history and


conceptual framework, Accounting Forum, 29(1), 7-26.

Article 2: DeZoort, T., Harrison, P. and Taylor, M. (2006). Accountability and


auditor’s materiality judgements: The effects of differential pressure strength on
conservatism, variability, and effort, Accounting, Organizations and Society, 31,
373-390.

You are required to answer:


(1) Which article is of normative accounting theory, which one is of positive
accounting theory. Why?
Ans. Concept of tree accounting theory is the normative accounting theory because a
justification for the viability of an accounting treatment that is most in line with the stated

objectives is provided by normative accounting theory. The greatest method for gauging a

company's future financial viability and offering planning advice is normative accounting,

which starts with a theory and derives specific regulations from this. Better elucidate

accounting procedures that ought to be employed (and ought to be), with value used as the

primary goal and in this article there is the proper concept tree based on the Accounting

Theory curriculum, which has recently seen a rapid development of knowledge and has

therefore outgrown the earlier limited mapping work.

Sustainability accounting is the positive accounting theory because The goal of positive

accounting theory is to explain a method that makes use of accounting knowledge, skills, and
abilities as well as accounting rules that are best suited to addressing specific future

conditions and here in this article there is the explanation of Methods, skills, ability to form

Sustainable development and its various benefits. Positive accounting theory's primary goal,

as previously stated, is to be able to explain and forecast accounting practices, particularly

those related to individual behaviour in selecting accounting techniques that might maximize

their utility.

(2) Which research is conceptual, which is empirical?


Ans. Sustainability accounting is conceptual because achieving widespread implementation
of which poses a substantial challenge to commercial organizations and necessitates. A

potentially effective method of informing policy is the conceptual application of research.

Research can present new concepts, assist individuals in finding problems and suitable

answers in novel ways, and offer fresh frameworks to direct thought and action when

employed conceptually. Since it is based on observed and measured phenomena and in

article there is included a monitoring, evaluating, and disclosing a company's social and

environmental impacts Different stakeholders have various interests.

Design for Curriculum development is empirical because Empirical research generates

knowledge from actual experience rather than from theory or belief and it shows a

significant investment of resources and mentioned concept tree has the ability to support

curriculum development, as shown by the order and coherence of the themes and by the

important connections it makes to exam design. Any study whose findings are solely inferred

from actual, verifiable empirical evidence is said to be conducting empirical research. Both

quantitative and qualitative market research techniques can be used to collect this empirical

evidence because it allows the researcher to evaluate the viability of various assumptions in

the form of hypotheses before coming to any conclusions, empirical research is an essential

technique for systematic investigation.

3. What is the contribution made by Lamberton (2005) (Article 1) to accounting


knowledge? Make a brief explanation.
Ans. The contribution made by Lamberton (2005) (Article 1) to accounting knowledge as, He
did this studies into the Buddhist foundation and dedication of the Bhutanese authorities to

achieve actual progress closer to operationalizing the aim of Gross country. He wide

Happiness and explained that progressive tasks drawing, in which appropriate, on cultural

attitude, is wanted to tell an accounting and this is capable of creating an actual contribution

to the improvement of sustainability accounting on each a conceptual and carried out basis.

(You need to identify the old knowledge stated or implicated in this article, and
then study what is the new knowledge that this article has achieved and presented).

You must submit a report to answer all these questions by Week 6. Your report should
not contain more than 500 words.

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