Reference no: EM133775306 , Length: word count:1500
Capstone
Assessment - Literature Review
Your Task
You are a research consultant who has been asked to develop a research proposal on a contemporary accounting issue.
Assessment Description
You must identify a contemporary accounting issue of relevance and perform the preparatory work for a research proposal by completing a literature review and an annotated bibliography.
Assessment Instructions
Summarise the background of a contemporary accounting issue.
Prepare a literature review on any contemporary issue from the list provided or a contemporary issue identified from the Moka case.
In your literature review use different sources (at least 8 references) to discuss your chosen contemporary issue (e.g. journal articles, textbooks, websites etc.).
At least four of your total references must be academic journal articles, but various sources may be used. You must reference each source as per KBS referencing guidelines.
Complete an annotated bibliography on three of your selected sources. At least 2 of your sources selected must be academic journal articles. The format should follow guidelines provided in the research workshop content.
Outline possible next steps for researching your chosen contemporary issue including any limitations and ethical issues you may encounter.
The literature review is an overview/discussion of major findings, explanations and other sources on a selected topic. The sources selected in the review may include scholarly journal articles, books, professional magazines (CA, CPA), Web sites, etc. For example, if you selected corporate governance as a contemporary issue you may select to do a proposal and include a literature review on "the effects of good corporate governance on the profitability of a business".
Overall, your literature review will include sources to support a definition, description, explanation of good corporate governance and the effects it may have on a business and its profitability. It would explain/summarise the topic of corporate governance and its effects on business and its profitability.
The sources selected may include:
a definition of corporate governance and any other important terms, provide a differing opinion as to the effects on business (for and against) have examined/studied the topic and have developed a particular view, the findings (usually in academic scholarly journal articles) if they have researched this topic. Other contemporary issues can include
1. Corporate governance and risk management/control/fraud/ethical behaviour/integrity of reports/profitability/
2. Sustainability
3. motivations of earning management
4. Earnings Management/Directors' remuneration
5. Corruption and accepting gifts
6. Impact of Blockchain and other technology (Artificial intelligence and Automation) on the accounting discipline
7. Sustainability and Environmental Accounting
8. Ethical and governance issues associated with digital technology in accounting/Real-time Data Analytics and data visualisation
9. Relationship between accounting earnings and share price
10. Role and impact of accounting in and on corporate governance
You will need to be more specific in your choice of what to research.eg...factors influencing the ethical decision making of accountants/managers, gender differences in ethical decision making, diversity and size of boards and its effect on decision making/profitability/women and the effectiveness of boards and profitability etc.