MAA720- Accounting Theory

Learning Outcome Details

Unit Learning Outcome (ULO) 

ULO1: Explain, evaluate and apply a range of advanced accounting theories and standards

ULO2: Identify, define and integrate to construct explanations that can inform solutions to relevant accounting issues.

ULO3: Reflect and critically examine personal actions and responsibilities for applying and learning theories and standards in accounting principles and practice.

Assignment-1

Corporations are expected to manage and reduce carbon emissions to contribute to addressing the climate change problem. Consequently, there is a growing demand for carbon-related information in corporate annual reports.

Requirement:

Discuss and analyse the motivations to improve carbon emissions disclosure using any of the relevant accounting theories.

Your arguments have to be supported by relevant academic refereed articles (at least 3). You should provide evidence that you have carefully examined the literature, understand it, and have been able to summarise its essential content by integrating these articles into your own arguments and perspective.

The assignment is to be completed as an individual assignment. The number of words is 2,000 excluding the reference list, appendices and the cover page. The actual word count must be stated on the cover page of the assignment. A deduction of 2 marks from marks allocated to this assignment will apply if the number of words is under by more than 10% of 2,000 words or over by more than 20% of 2,000 words. Word limits allow the student to structure the assignment to allow for the preparation of an informative yet succinct report.