RESEARCH ESSAY

INFORMATION
Your research essay must be submitted at the beginning of your seminar in week 10. Week 10 commences at Mt. Helen campus on Monday 14 October and at partner locations on Monday 23 September. Penalties will apply for late submission.

The following matters should be given particular attention:
1. Writing assignments must not exceed the word counts indicated. Double space your pages, use a 12-pt Times New Roman font, use 2 cm margins on all four sides of your page.
2. Your essay must include an abstract/synopsis, introduction, essay body that clearly addresses the problem areas, a conclusion and a properly referenced bibliography. (refer to the research essay marking rubric for further guidance)
3. Evidence of extensive research beyond the prescribed text is required. Ensure these are referenced appropriately in your bibliography. Refer to the statement regarding plagiarism.
4. NO extensions will be granted unless supported by appropriate documentation prior to the due date.
5. This assignment must be handed in for successful completion of the course and will count 20 marks towards the final mark.
6. The word count for the research essay is 3000 words. Please refer to the Research Essay Marking Rubric for the specific allocation of word count for each specific section of your research essay (refer point 2 above).
7. The research essay is to be conducted in groups of two. Students do not have the option to extend or reduce the size of the group. If the class has an odd number of students then one student can undertake the assignment on their own.

RESEARCH ESSAY TOPIC
‘In recent years there has been numerous signs in the literature of accounting of an increasing awareness of the need to develop a framework of accounting theory against which the procedures and practices of accountants in their everyday work may be measured and assessed. Not a few writers and practitioners appear to regard this as one of the most urgent of the required developments in the whole area of accounting.’
(Goldberg, L., 1965, ‘An Inquiry Into The Nature of Accounting, American Accounting Association, Monograph No. 7, State University of Iowa)

1. Briefly describe the significant events in the development of the framework in the past 48 years.
2. Discuss the present IASB framework
3. Select a standard and analyse how the framework has had an affect on its development.
4. Select a company from the Australian Securities Exchange website and download the most recent annual report. Evaluate the influence on disclosure of the framework with regard to your company.