Part A (1000 words) (50 marks)
Part A (1000 words)
Watts and Zimmerman’s ‘The Demand and Supply of Accounting Theories: The Market for Excuses’ suggested the ‘normative’ project of accounting academics and other social critics of corporate accounting practice to be invalid; that there are no objective grounds in accounting theory for judging accounting practice as ‘good’ or ‘bad’; all such judgements are mere excuses or apologies for advancing the interests of particular social constituencies, couched in a language of academic impartiality and objectivity.
Tony Tinker [Policing Accounting Knowledge: the market for excuses affair] has suggested that the positive accounting theory proposed by Watts and Zimmerman is being replaced by a new paradigm: one that emphasises usefulness, vocational training and practical application.
Contrast ‘normative’ theories with ‘positive accounting’ theory. Have we moved to a new paradigm and if so what is it.
Part B (1000)
Consider the concept of historic cost and discuss the following questions
q The historical cost model and its application
q The reasons for the dominance of the historical cost model, and the arguments against the model
q Historical cost valuation issues, and the equity perspective adopted
q Criticisms of historical cost accounting.
Mind Map
Part A (50marks)
Assessment criteria
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1000 words max.
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Excellent
(HD)
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Very Good
(D)
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Good
(C)
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Satisfactory
(P)
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Unsatisfactory
(F)
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1. Introduction (5)
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2. Body/Discussion (15)
Critical evaluation of topic
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3. Conclusion (5)
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4. Examples (5)
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6. Referencing, citations (5)
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7. Evidence of reading, quality and quantity (10)
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8. English expression, coherence, grammar and spelling. Logical flow of ideas (5)
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Part B (50marks)
Assessment criteria
|
1000 words max.
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Excellent
(HD)
|
Very Good
(D)
|
Good
(C)
|
Satisfactory
(P)
|
Unsatisfactory
(F)
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1. Introduction (5)
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2. Body/Discussion (15)
Critical evaluation of topic
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|
|
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3. Conclusion (5)
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4. Examples (5)
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6. Referencing, citations (5)
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7. Evidence of reading, quality and quantity (10)
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8. English expression, coherence, grammar and spelling. Logical flow of ideas (5)
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