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Accounting For Partiality In Serial Crystallography - Accounting As Reality Construction - Accounting Assignment Help

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Accounting As Reality Construction Assignment Help

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Accounting For Partiality In Serial Crystallography

Question 1 Research Discussion Forum: The Partiality of Accounting Here are two quotes from Hines. Choose one of them and reflect on what that might mean for accounting practice and what that might mean in relation to your previous learning in accounting:
  1. 'History creates past reality for us. The past is always being reinterpreted' (Hines, 1988, p. 253).
  2. 'The fence does not designate the organization. We do that. We designate it, by deciding what things will be part of the organization ...' (Hines, 1988, p. 253).
Question 2 Research Discussion Forum: The Culture of Accounting “Accounting has been created and developed to accomplish various desired objectives and, therefore, it is not based on fundamental laws or absolute precepts” Choose to respond to one of the following questions:
  1. a) What does the quote mean to you and how does that relate to how you have previously understood accounting?
  2. b) What is the impact of the culture of accounting?
  3. c) We are often told that in accounting there is one 'truth', but this quote suggests that there are 'truths in accounting'. What is the impact of that for accounting practice?
Question 3 There are a range of accounting stereotypes relevant to the profession. These include appearance and personality stereotypes. Please choose one of the these stereotypes (such as:  accountants are boring; accountants are conservative or pessimistic - there are many others). Evaluate why your chosen stereotype has become attached to accounting and why this stereotype is relevant or persists in the profession.  Question 4 Research Discussion Forum: The Value of Life The Ford Pinto case is an important insight into the corporate practice and the use of accounting. Please choose one of the following questions to reflect on what you have learned from this case study:
  1. a) What lessons can we draw from the use of accounting by the Ford Motor Company?
  2. b) How do you feel about Ford choosing to pay for life insurance and 'death' rather than recalling the vehicle? Are you comfortable with organizations making that choice or should accounting have greater respect for humanity?
  3. c) How is the Ford Pinto case study similar to Morgan's Hospital example in Accounting for Reality Construction?
Question 5 Research Discussion Forum: Starbucks, Accounting and Tax Minimisation/Avoidance In this class, we examine the interrelationship between accounting techniques and their use by different organizations. Choose one of these questions:
  1. a) What accounting techniques were employed by Starbucks in relation to minimizing taxation? Media commentators suggest these were literally impossible for the public to understand - do you agree?
  2. b) The Australian Government has made a concerted effort to tax income earned in Australia by multi-nationals. I believe this is more rhetorical than real - are there any similarities in language between Starbucks and the Australian Government? If so, what are they and why does that matter?
  3. c) What lessons can we learn from Starbucks? Who benefits and who suffers as a result of Starbucks' actions?
You may wish to read the draft paper made available to you to answer these questions. Question 6 Research Discussion Forum: Accounting and Regulation For many, the idea of 'accounting regulation' is a fairly boring, mundane topic. It is something that exists. We are aware of accounting standards, we need to follow them. In some senses, the idea of accounting regulation is effectively taken-for-granted.  There has, however, been a growing research focus on the International Accounting Standards Board (the IASB, how they operate, what they do and how they do it). I, for example, have published a couple of papers this year on activities of the IASB (we will look at one of these papers next week on the how the IASB defines the public interest). A lot of this research has suggested that the IASB as a group of technocratic experts, have significant power and influence, but also operate to function different types of politics. Please choose one of these questions to develop a response: 1) What should the objective of accounting regulation be and does the current approach to regulation suffice (is it sufficient)? 2) What does comparability mean? Is it an appropriate objective for international accounting regulation? If yes, why? If no, why not? 3) Evaluate: "But what is 'the full picture'? There is no full picture. We make the picture. That is what gives us our power: people think and act on the basis of that picture!" CIA: Tutorial Two: Accounting and Regulation: Tutorial Question for Week 4 This tutorial focuses on two components: continuing the debate on the relevance of accounting regulation and developing our familiarity with Hines (1988). Question 1: Lecture 1 for Week 3 suggested that there was a degree of contestability concerning the usefulness of accounting regulation. The purpose of this exercise is to be able to present arguments for and against the necessity of accounting regulation. Critically evaluate whether accounting regulation is useful for the average investor  You may draw on:
  1. Accounting regulation examples (intangibles – such as branding and goodwill; inventory,
depreciation, leasing, fair value) to make your argument; or b) Reflect on the information disclosed to the average investor (the different measurement approaches on the balance sheet; the role of balance day; the qualitative characteristics of financial information such as faithful representation, relevance or understandability; or c) Any other evidence you might have to support your argument Question 2: It is important that we continue to familiarise ourselves with different arguments from Hines (1988). This tutorial focuses on selecting different sections and using that section to argue for a particular outcome (we are working on developing your skills around employing research to support an argument).
  1. Re-read Hines (1988). Identify an element/quote/section of the article that would provide relevant material to help you make an argument in relation to the three points below:
  2. The practise of accounting (in particular, I am looking for sections here that emphasize the difference between the perception of accounting practice and the reality of accounting practice – this called be called an ‘expectation gap’).
  3.  The accounting profession (in particular, I am looking for sections that critique traditional presentations of the profession as a whole – eg. Accounting is objective, neutral, value-free or similar)
  4. The accounting professional (in particular, I am looking for sections here that emphasize the role of accountants in ‘constructing reality’).
University: Canberra
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