RESEARCH TOPICS IN ACCOUNTING Assignment

You are required to: Prepare a literature review on a research topic within the accounting subject area.

Topic - Accounting Research area: Textual analysis of corporate social and environmental disclosures in the annual report.

Guidance on writing your literature review

The aim of a literature review is to show that you have read a number of the leading works in your chosen field.  We also like to see that you understand the fundamental aspects of the issue you are addressing. 

A good literature review is centred on a logical line of argument.  There should be clear links between your own arguments and the evidence uncovered in your reading.

You must have a clear idea of your research objective.  It is important that you focus your literature review on this objective rather than citing a large number of articles which are tangential to your main topic.

In deciding on a topic, it is important that you are able to justify your selection of that topic.  What makes it interesting? Why should anyone care about that topic?  How does it add to our knowledge of the business world?

It is essential your review is not simply a description of what others have published.  Your review should be a critical discussion of the literature based on a synthesis and analysis of published articles.

Most crucially the literature review should lead on in a logical way to your own research question/objective. 

While it is right for you to acknowledge that there may be different views, theories or approaches, you must be prepared to come down on why side or the other.  However, you should always aim to be objective and respectful of others' opinions.

There should be a clear, short introduction which gives an outline of the review, including the main topics covered and the order of the arguments, with a brief rationale for this.

Your review must be written in a formal, academic style. Keep your writing clear and concise, avoiding colloquialisms and personal language.   

Avoid emotive language or strong personal opinions. If you disagree with a published work, you should not dismiss it as 'nonsense'.

When referring to others' findings or opinions, do not write Smith (2007) "says ...." but use other verbs such as "argues", "claims" or "states".  Use the present tense for general opinions and theories, and the past tense when referring to specific research or experiments:

The assignment will form the basis for your own dissertation project in the summer.  It is therefore vital to get literature review right if you want to save yourself time later on.

Literature review - Textual analysis of corporate social and environmental disclosures in annual report.

Introduction (400 words)

Introduction to the topic and its importance

Possible definitions

Issues in the area

Key research in the area to be focussed on/name some

Clear purpose/focus

Roadmap

Ideally go from general to specific and provide context/a reason why you are focussing on this topic area.

For length - about 10% of your word count is a good general guide.

Main body (3200 words)

Conclusion (400 words)

Brief summary of key theories/models & key areas of empirical research.

Mention of where further research is needed.

Ideally if you have decided on your future research area for your dissertation then the conclusion can clearly show why this area warrants investigation.

Probably a maximum of 10% of the word count.

References -  

1. Textual analysis and international financial reporting: Large sample evidence by Mark Lang, Lorien Stice-Lawrence

2. Does the adoption of IFRS affect corporate social disclosure in annual reports? By Joyce van der Laan Smith, Andrea L. Gouldman and Rasoul H. Tondkar

3. THE IMPACT OF SOCIAL AND ECONOMIC DEVELOPMENT ON CORPORATE SOCIAL AND ENVIRONMENTAL DISCLOSURE IN HONG KONG AND THE U.K. by Jason Zezheng Xiao, Simon S. Gao, Saeed Heravi and Yuk C. Q. Cheung

4. Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure by Heledd Jenkins and Natalia Yakovleva

5. Stakeholders' power, corporate characteristics, and social and environmental disclosure: evidence from China by Yingjun Lu, and Indra Abeysekera

6. Board Diversity and Corporate Social Disclosure: Evidence from Vietnam by Trang Cam Hoang, Indra Abeysekera, and Shiguang Ma

7. SEEKING A SUSTAINABLE DEVELOPMENT SCOREBOARD: BEYOND THE AGENCY THEORY by Ili?dio Tomás Lopes ´

Attachment:- Assignment Files.rar