Group Report 2014 Summer Essay

Submitted By ppocxas
Words: 640
Pages: 3

Advanced Financial Accounting (ACC3AFA)
Summer Semester, 2014

The following question is to be used for BOTH the following assessment tasks:

Group Report
Group Presentation
Due Date:
Week 4
Week 12
Mark Allocation:
30 Marks (10% of final grade)
30 Marks (10% of final grade)
Rationale: These assessment tasks require students to critically evaluate the theories of financial accounting. They give the students the opportunity to demonstrate their level of understanding of the conceptual background to accounting practice and regulation.

Choose one of the following companies:
Write a report (1,500 words) to the Corporate Reporting Manager of the selected company containing a review of sustainability information released by the listed company in their Sustainability Report. The review is to be based on the system oriented theories. The Corporate Reporting Manager is going to use the review report as the ground to decide the company’s future practices in disclosing sustainability information that relates to its business operation.
In the report:
Summarise the key points of sustainable development information in the Sustainability Report issued by the company you have chosen.
Critically review the disclosure practice according to each theory within the system-oriented theory.
The review should cover:
Stakeholder theory: how companies identify stakeholders’ interest in its sustainability practice based on their assumed power.
Legitimacy theory: how company use disclosure on sustainability information as communication strategy.
Institutional theory: how company responds to pressure and norm demand of sustainability practice.

Marking criteria

Marks will be allocated according to the following:

(N, 0-49% etc)
(D, 50-59%, etc)
(C, 60-69%, etc)
(B, 70-79%, etc)
(A, 80-100%, etc)
Understanding of relevant theories, disciplinary content and regulation

Max 15 marks
Inaccurate or inappropriate choice/application of theories. Failed to apply or inappropriately applied Standards and/or guidelines
Fair attempt at application of theories. Applied some Standards and/or guidelines appropriately
Key theories are applied in an appropriate and straightforward manner. Applied appropriate Standards and /or guidelines to the main issues.
Insightful and appropriate application of key theories. Standards and/or guidelines appropriately applied to the issues
Demonstrates integration and innovation in the application of theory. Applied Standards and/or guidelines appropriately applied to the issues and beyond where appropriate
Use of literature and evidence of reading

Max 5 marks
Either no evidence of literature being consulted or what is consulted is irrelevant to the task
Literature is presented uncritically, in a purely descriptive way and indicates…