ACC5216 Accounting Theory

Read the articles on study desk:

1. Mining tax by Luke Mansillo.

2. Public Contest through the Popular Media The Mining Industry s Advertising War against the Australian Labor Government by David McKnight & Mitchell Hobbs.

3. The press and issue framing in the Australian mining tax debate by Paul Boulus & Keith Dowding.

Instructions

This assignment is an essay where you are required to relate a practical example to accounting theory. The essay should include an abstract, introduction, body, conclusion and bibliography. Maximum word count 1400 words not including the bibliography. You should incorporate at least 10 references.

The relationship between accounting research and professional practice has been discussed in the literature (Parker, Guthrie & Linacre 2011).

Using the article provided discuss the following:

-What is the accounting issue relate to this article?

-Who are the stakeholders? Describe each stakeholder and their concerns.

-What is motivating the stakeholders to act in this manner and who will be affected by these actions?

-Using the stakeholders you have identified detail what accounting theory might explain their actions or perceptions?

-Compare and contrast the different theories and identify which of these theories is most important and explain reasons why you think your chosen theory is the most important.

-Relate your answer to the link between theory and practice

You should consider accounting theories that you believe are relevant.

References-

Parker, L, Guthrie, J & Linacre, S 2011, 'The relationship between academic accounting research and professional practice', Accounting, Auditing & Accountability Journal, vol. 24, no. 1, pp. 5-14.