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Creative Accounting

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Creative Accounting
TAKE HOME EXAMINATION
MAY 2012 SEMESTER
SUBJECT CODE

: MAF656

SUBJECT TITLE

: ADVANCED ACCOUNTING AND FINANCE

LEVEL

: DOCTOR OF BUSINESS ADMINISTRATION

STUDENT’S NAME

:

SARAVANAN KOLAN DE VELU

MATRIC NO.

:

M70205120002

PROGRAMME

:

DBA

ACADEMIC FACILITATOR

:

PROF. DR.MOHAMMAD ADAM BAKAR

LEARNING CENTRE

:

KL-HEAD OFFICE

INSTRUCTIONS TO STUDENTS
1) This assignment consists of THREE (3) questions. Answer ALL questions.
2) Plagiarism in all forms is forbidden. Students who submit plagiarised assignment will be penalised. 3) This assignment carries a 40% weightage toward final grade.
4) The submission date of take home final examination asnwer is ON 15 JULY 2012.
Please submit your assignment answer via myAeU LMS (online submission).

THERE IS ONE PAGE OF QUESTIONS, EXCLUDING THIS PAGE.

FINAL EXAMINATION _ADVANCED ACCOUNTING AND FINANCE_0512

Page 1

INSTRUCTION: Attempt ALL questions.

Question 1
Behavioural research is popular in both Accounting and Finance disciplines. Discuss the main features of behavioural research and how it can be applied in either Accounting or Finance research. You may want to refer to the theory of planned behaviour and the theory of reasoned actions as a basis of your discussion.
Behavioral research is the approach that attempts to take into account of human behavior as it relates to decision making in accounting and finance disciplines. The behavioral approach focuses on how users interpret and use the information provided to him for decision making.
In Accounting, this is done for the better understanding on impact of business processes, opinion and human variables to overall organization performance now and in the future. In other words, it is known as ‘human resource accounting’ which valuation of a company goes beyond the figures and targets to include the human factor.
The behavioral research can be explained in two well-known theories called

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