Topic 3 of ACC30008 Accounting Theory covers many theories that are used in the business literature. Choose any two (2) of the theories and identify four (4) quality* scholarly accounting research articles that adopt at least one of your chosen theories and that was published during 2017. Make sure that at least one of your chosen theories is used in at least two of your four articles (some articles use more than one theory). In a Report to a sole accounting practitioner who has never heard of ‘accounting theories’, explain the relevance of each of the two theories to the subject matter (as appropriate) of each of the four articles and to the findings of the research conducted that you examine. Write your Report in a way likely to capture the sole practitioner’s interest and not merely as a sequential descriptive listing of each study.
The steps involved in this task are presented below for clarification:
Step 1: Choose two theories (refer Topic 3)
Step 2: Search the Swinburne Library databases (e.g. Business Source Complete) for quality* accounting journal articles (dated 2017) that adopt one or both of your chosen theories until you have four (4) such articles (at least two for each theory). 2
Step 3: Write your Report for the intended audience, explaining each theory and how it is relevant to the study described in the article and its findings, integrating your narrative where possible so that you do not just create a list of the studies. (Hint: skip the statistics [unless you are expert in statistics] and use the article’s narrative to understand what the research did and its findings.)
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