Reference no: EM132678575
ACCT6007 Financial Accounting Theory and Practice - Laureate International Universities
Critical Analysis
Learning Outcome 1: Explain the relationship between accounting theory, the accounting conceptual framework and accounting standards.
Learning Outcome 2: Work individually and in groups to identify and apply appropriate accounting standards to a range of authentic accounting scenarios.
Context:
This assignment develops research and critical thinking abilities. It is a critical analysis/review of an academic article.
Changes in technology are impacting accounting and how accountants perform their jobs. This activity will provide students information on new trends in accounting field.
Instructions:
Download and critically analyse an academic article written by Afua A. B. Agyekum and Robert P Singh. This article can be found in the Torrens University library using the following citation:
Agyekum, A. A. B., & Singh, R. P. (2018). How Technology is Changing Accounting Processes: Institutional Theory and Legitimacy Theory Perspective. Journal of Accounting & Finance (2158- 3625), 18(7), 11-23.
Format: Essay format or any other acceptable academic format for critical review.
Referencing style: APA referencing style guide.
Note: Use minimum 10 academic references.
Answer the following questions in your critical review:
1. Research and briefly explain Institutional Theory and Legitimacy Theory of Accounting?
2. Evaluate and assess adoption of Information Technology in Accounting through Institutional Theory and Legitimacy Theory perspective of Accounting. Use examples to illustrate how accounting systems are institutionalised within organisations and provide external legitimacy.
3. Critically evaluate the propositions made by the authors. Do you agree or disagree with the 4 propositions in the article? Explain your point of view and provide evidence from other academic resources.
4. Comment on any strengths and weaknesses of the article.
To answer all the above questions: Review the article provided and search for related academic journal articles. Use minimum 10 academic references.
Attachment:- Critical Analysis.rar
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