Task: Learning Outcomes
1. Explain the relationship between accounting theory, the accounting conceptual framework and accounting standards.
2. Work individually and in groups to identify and apply appropriate accounting Context: This assignment develops research and critical thinking abilities. It is a critical analysis/review of an academic article. Changes in technology are impacting accounting and how accountants perform their jobs.
This activity will provide students information on new trends in accounting field. Answer the following questions in your critical review:
1. Research and briefly explain Institutional Theory and Legitimacy Theory of Accounting?
2. Evaluate and assess adoption of Information Technology in Accounting through Institutional Theory and Legitimacy Theory perspective of Accounting. Use examples to illustrate how accounting systems are institutionalized within organisations and provide external legitimacy.
3. Critically evaluate the propositions made by the authors. Do you agree or disagree with the 4 propositions in the article? Explain your point of view and provide evidence from other academic resources.
4. Comment on any strengths and weaknesses of the article.
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