Accounting Theory

Scoring level| The depth and quality of the research undertaken by you| The application of the research to the WIL task| The ability to apply appropriate accounting theories to the context of the task| The ability to synthesise information into a coherent and engaging report| The ability to correctly acknowledge sources using the Harvard Referencing system| Score| | 8 marks| 6 marks| 6 marks| 6 marks| 4 marks| |

4- AccomplishedHigh Distinction| * Materials referred to are relevant * References are drawn from a wide variety sources * References support the arguments presented * Research is current and from a reliable source7-8 marks| * The report discussion clearly addresses the issues raised in the WIL task * The report is highly relevant to the needs of the client * The report clearly outlines the major findings of the investigation and the impact of these findings on the client5-6 marks| * You have managed to make clear links between their research and current accounting theories * You have explained these links with clarity and applies these links to the WIL task5-6 marks| * The report is professionally presented * All grammar and punctuation is correct * The report is written in a style appropriate for the client * The report is highly engaging and easy to read * All sections of the report have been included and correctly constructed 5-6 marks| * You have used the Harvard referencing system to clearly and accurately record all cited sources in the report * You have provided a list of references which is correctly formatted2 marks| | 3- Highly Competent Distinction/Credit| * Most of the materials referred to are relevant * References are drawn from a range of sources * References generally support the arguments presented * Research is mostly current and from a reliable source6 marks| * The report discussion addresses most of the issues raised in the WIL task * The report is mostly relevant to the needs of the client * The report outlines the major findings of the investigation and the impact of these findings on the client4 marks| * You make links between your research and current accounting theories but at times these links lack clarity * You have mostly managed to explain these links and apply these links to the WIL task4 marks| * The report is professionally presented * The majority of the grammar and punctuation is correct * The report is written in a style appropriate for the client * The report is engaging and fairly easy to read * All sections of the report have been included and correctly constructed 4 marks| * You have used the Harvard referencing system to clearly and accurately record all cited sources in the report * You have provided a list of references which is correctly formatted * Some minor errors in the citations and/or list of references1.5 marks| | 2 – SatisfactoryCredit/Pass| * Some of the materials referred to are relevant * References are drawn from one or two sources * There is a lack of cohesion between the references cited and the topic being discussed * Research is mostly current and from a reliable source5 marks| * The discussion addresses most of the issues raised in the WIL task lacks some clarity * The report at times lacks relevance and/or some of the conclusions drawn are erroneous * The report outlines the major findings but lacks clarity in linking these findings to the clients needs3 marks| * While some attempts have been made to link accounting theories to your discussion lack clarity * You have not managed to explain these links clearly and apply these links to the WIL task3 marks| * Improvement is needed in the presentation * There are some errors in grammar and punctuation * The report is mostly written in a style appropriate for the...

References: 2. Cultural Influences on Financial Reporting and Disclosure Practices in Mexico
Culture refers to “a set of common ideas, beliefs and values that shared by the members of a group of individuals” (Anis 2012)
3.1.1 Harmonisation in North America
In the late 1980s, North American Free Trade Agreement (NAFTA) emphasized the movements toward the globalization of investment and trade (Quigley 1997)
Reference
IFRS Adoption by Country n.d., Retrieved April 10th, 2012, from http://www.pwc.com/us/en/issues/ifrs-reporting/country-adoption
Anis, C. 2011, “Accounting and Environment”, Retrieved April 10th, 2012, from http://staff.undip.ac.id/akuntansi/anis/files/2011/03/akuntansi-dan-faktor-lingkungan.pdf
Buga (Stancu), M., Gherghinescu, O
Davis-Friday, P. & Rivera, J.M. 2000, "Inflation accounting and 20-F disclosures: Evidence from Mexico", Accounting Horizons, vol. 14, no. 2, pp. 113-135.
Doupnik, T.S. & Tsakumis, G.T. 2004, "A Critical Review of Tests of Grays Theory of Cultural Relevance and Suggestions for Future Research", Journal of Accounting Literature, vol. 23, pp. 1-1.
Hampton, R. 1980, A World of Differences in Accounting and Reporting, Montvale, United States, Montvale.
Hazera, A. & Carmen, Q.M. 2000, "The report on financial reporting in North America: Some extensions from a user orientation and the case of Mexico", The Mid - Atlantic Journal of Business, vol. 36, no. 4, pp. 179-191.
McConomy, B.J. 1997, "Financial Reporting in North America", Contemporary Accounting Research, vol. 14, no. 1, pp. 171-176.
Najera, M. 2008, "Managing Mexican Workers: Implications of Hofstedes Cultural Dimensions", Journal of International Business Research, vol. 7, no. 2, pp. 107-126.
Quigley, B.Z. 1997, "Financial Accounting in North America", Issues in Accounting Education, vol. 12, no. 1, pp. 240-241.
Sagafi-Nejad, T., Smith, L.M., Byrne, S.K., Gaskins, L.E., Nguyen, Z. & Sexton, S.C.W. 2010, "Moving Toward Ifrs in North America", Internal Auditing, vol. 25, no. 1, pp. 3-9.
Wild, K. & Poole, V. 2008, "Financial Reporting: Does the Credit Crisis Herald The End of that Period of Stability for Standard-Setters?", Accountancy Ireland, vol. 40, no. 3, pp. 10-12.
Appendix 1
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