The first subject learning outcome of ACG514 requires you to be able to critique the role of theory in the nature and development of accounting as a discipline. Topic 1 builds on this by requiring you to reflect on why theory is needed in accounting, and the link between theory and research. This task has therefore been designed to introduce you to accounting research and theory, and to critically evaluate the relevance of research to accounting practice. 

You are required to search for academic articles which publish research related to accounting.

Examples of journals include:

• Accounting, Auditing & Accountability Journal - https://www.emeraldgrouppublishing.com/journal/aaaj
• Journal of Accounting Research - https://onlinelibrary.wiley.com/journal/1475679x
• ABACUS - https://onlinelibrary.wiley.com/journal/14676281
• Critical Perspectives on Accounting - https://www.journals.elsevier.com/critical-perspectives-on-accounting
• Accounting History - https://journals.sagepub.com/home/ach

You can search for these journals (or any others) using either the internet directly, or through the CSU library: https://library.csu.edu.au/. Hint: you are advised to look for 'research articles' as opposed to other kinds of articles (such as literature reviews, commentaries or research notes - look for 'paper type' within the abstract if you are not sure). 

Required:

Select three (3) journals.

Read the abstracts of one article in the latest issue of the journals you have selected (you will be looking at three (3) abstracts) and for each:

• Briefly outline the purpose of the research undertaken and how it can be linked to one of the topics in ACG514.
• Critically evaluate whether (or not) this research could assist in improving accounting practice and justify your response.

NB. You are not required to use an essay format for your response, however you may use an extended response structure based on an introdcution, body and conclusion if you wish. You are also advised to provide clear headings based on the two bullet points above

Answer rating: 100% (QA)

Selected journals Accounting Auditing Accountability Journal Journal of Accounting Research and a critical perspective on Accounting Article 1 The Effects of Professional Skepticism on Accountants Fra... View the full answer