Posted: January 24th, 2022

Critically review and interpret the role of theory in the development of accounting

Critically review and interpret the role of theory in the development of accounting.
RESEARCH PROJECT
ASSESSMENT 2
ASSESSMENT OVERVIEW
Key Assessment Information
PURPOSE
Examine the significance of integrated reporting within the context of different financial and nonfinancial disclosure frameworks. This activity relates to the following learning outcomes:
LO 1: Critically review and interpret the role of theory in the development of accounting
LO 2: Critically evaluate the role of accounting and accountability for the sustainable development of organisations
LO 4: Appraise the impact of business ethics and corporate governance on the accounting profession LO 5: Undertake accounting-based assignments on an individual and team basis to develop personal and collaborative decision-making skills
ASSESSMENT STRUCTURE
Overview Length or Duration
Examine the role and motivation for the introduction of integrated reporting. 3000 words
The International Integrated Reporting Council (IIRC) has promulgated the production of integrated reports to enhance transparency and encourage improved stakeholder relationships. Integrated reports had their beginnings because of the shortcomings identified after the Global Financial Crisis
(GFC). It has now been argued that more disclosure on how the business creates ‘value’ is required. Refer to the International Integrated Reporting Framework opens in new window to gain an understanding of the principles of integrated reporting.
INSTRUCTIONS
To get started on your assessment task, please follow the instructions below.
1. Form groups of 2 or 3 to work on the assessment. Remember to enrol in your group online (refer to the instructions below).
2. Review the latest IIRC International IR Framework to gain general knowledge regarding the aims, objectives, application and elements of an integrated report.
3. Read a number of journal articles on the topic of integrated reporting (some reference links are provided at the end of this assessment task).
4. Select four (4) ASX listed companies—two of which produce integrated reports and two which prepare the traditional annual report format—and analyse the reports by completing the attached Matrix for Annual Report Analysis opens in new window.
5. To complete the matrix, first discuss the main findings of your content analysis. Apply a (1) when there is the disclosure of an item and a (0) to denote no disclosure. Each group should decide which non-financial disclosures to include in the matrix; however, the selections/decisions must be justified.
6. Access and read the following journal article and discuss whether or not you agree with Flower’s (2015) contention that the IIRC is a story of failure. Your report should include how ‘failure’ and ‘create value’ is defined, the concept of the ‘capitals’, and how stakeholder theory is relevant to the discussion.
Add link to article
7. Assignments must be typed using Calibri (body) 12 font size with 1.5 line spacing.
8. Assessment 2 references:
https://www.integratedreporting.org/wp-
content/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
Adhariani, D and de Villiers, C. (2019), “Integrated Reporting: perspectives of corporate report preparers and other stakeholders”, Sustainability Accounting, Management and Policy Journal, Vol. 10 No. 1, pp.183-207.
Al-Htaybat, K. and Alberti-Alhtaybat, L.V. (2018), “Integrated thinking leading to integrated reporting: case study insights from a global player”, Accounting, Auditing & Accountability Journal, Vol. 31 No. 5, pp.1435-1460.
Robertson, F.A. and Samy, M. (2020), “Rationales for integrated reporting adoption and factors impacting on the extent of adoption”, Sustainability Accounting, Management and Policy Journal, Vol. 11 No. 2, pp. 351-382.
Silvestri, A., Veltri, S., Venturelli, A. and Petruzzelli, S. (2017), “A research template to evaluate the degree of accountability of integrated reporting: a case study”, Meditari Accountancy Research, Vol. 25 No. 4, pp.675-704.
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2nd ASSESSMENT OF THE RESEARCH PROJECT ASSESSMENT SUMMARY
Information about the Assessment
PURPOSE
In this section, we will discuss the significance of integrated reporting in the context of various financial and nonfinancial disclosure frameworks. There are several learning outcomes associated with this activity.
Individual and group accounting-based assignments are completed in order to develop personal and collaborative decision-making skills. LO 1: Critically review and interpret the role of theory in the development of accounting. LO 2: Critically evaluate the role of accounting and accountability for the sustainable development of organizations. LO 4: Appraise the impact of business ethics and corporate governance on the accounting profession.
STRUCTURE FOR ASSESSMENTS
Overview Duration is a term used to describe how long something lasts.
Take a look at the role and motivations behind the implementation of integrated reporting systems. in three thousand and one hundred words
A new standard for integrated reporting has been promulgated by the International Integrated Reporting Council (IIRC) in order to increase transparency and improve stakeholder relationships. Following the Global Financial Crisis, the first integrated reports were produced in response to the shortcomings that were identified (GFC). It is now being argued that greater transparency regarding how a company generates ‘value’ is required.. Please refer to the International Integrated Reporting Framework (which opens in a new window) to gain a better understanding of the integrated reporting principles.
INSTRUCTIONS
Please follow the steps outlined below to begin working on your assessment task.
1. Divide the assessment into groups of two or three people. Please remember to sign up online for your group! (refer to the instructions below).
2. Take a look at the most recent IIRC International IR Framework to gain a general understanding of the purposes and objectives of integrated reports, as well as their application and constituent elements.
3. Read a number of journal articles on the topic of integrated reporting (some reference links are provided at the end of this assessment task). 4. Select four (4) ASX-listed companies—two of which produce integrated reports and two of which prepare the traditional annual report format—and analyze the reports by completing the attached Matrix for Annual Report Analysis opens in a new window. 5.
In order to complete the matrix, you should first discuss the most important findings from your content analysis. An item has been revealed when the (1) is used, and no disclosure is indicated by the (0). Each group should decide which non-financial disclosures should be included in the matrix; however, the selections/decisions made must be supported by rationales and evidence.
6. Consult with and read the following journal article, and then discuss whether or not you agree with Flower’s (2015) assertion that the IIRC is a story about failure. Describe how the terms “failure” and “create value,” as well as the concept of “capitals,” and explain how stakeholder theory is relevant to the discussion in your report.
Article should have a link to it
7. It is required that assignments be typed using the Calibri (body) 12 font size and 1.5 line spacing.
Refer to the following sources for Assessment 2:
https://www.integratedreporting.org/wp- scontent/uploads/2021/01/InternationalIntegratedReportingFramework.pdf
(2019), “Integrated Reporting: perspectives of corporate report preparers and other stakeholders,” Sustainability Accounting, Management and Policy Journal, Vol. 10 No. 1, pp. 183-207. Adhariani and de Villiers (2019), “Integrated Reporting: perspectives of corporate report preparers and other stakeholders,” Sustainability Accounting, Management and Policy Journal, Vol. 10 No. 1 pp. 183-207.
In the article “Integrated thinking leading to integrated reporting: case study insights from a global player,” by K. Al-Htaybat and L. Alberti-Alhtaybat, Accounting, Auditing & Accountability Journal, Vol. 31 No. 5, pp. 1435-1460, the authors state that “Integrated thinking leading to integrated reporting: case study insights from a global player” is “integrated thinking leading to integrated reporting.”
‘Rationales for integrated reporting adoption and factors impacting on the extent of adoption’, Robertson, F.A., and Samy, M. (2020), Sustainability Accounting, Management, and Policy Journal, Vol. 11 No. 2, pp. 351-382. ‘Rationales for integrated reporting adoption and factors impacting on the extent of adoption’, Robertson, F.A., and Samy, M. (2019), “Rationales for integrated reporting adoption and factors impacting on the extent of adoption
The following paper was published in Meditari Accountancy Research: A research template to evaluate the degree of accountability of integrated reporting: a case study (2017). Silvestri, A., Veltri, S., Venturelli, A., and Petruzzelli, S.

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