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“Several academic studies ….have illustrated how the consideration of the potential
economic consequences of proposed accounting standards motivated particular
organisations to lobby regulators either in opposition to particular accounting standards or
in support. This lobbying attempts to shape the regulations in a manner that will maximise
the expected positive, or minimise the expected negative, economic consequences from the
new accounting regulations for the lobbying organisations.” Deegan 2014, p. 88
Required:
The Chair of the Australian Accounting Standards Board has commissioned you to assist with
informing members of the AASB about the academic research examining lobbying on accounting
standards. She has requested that you write a report about academic research related to this issue.
The report is to provide explanation and review of at least four quality*, scholarly journal articles
that present evidence on this issue in the context of any country. These articles can relate to the
same or any number of different accounting standards, but must be from journal titles listed on the
Australian Business Deans Council list, which represents a measure of quality. This report can be
commenced after coverage of Topic 3.
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*Refer Australian Business Deans Council (ABDC) journal rankings available for download at
https://www.abdc.edu.au/master-journal-list.php
FORMAT
A report format is required for this assignment. In a report, the Executive Summary should
provide an overview of the whole report, including any recommendations. This is a ‘thinking’
assignment and what is expected is the personal view of individual students’ based on research
and the evidence that has been sourced. Further, an assignment which presents more quotes than
constructive analysis and argument may be heavily penalised.
SUGGESTED REPORT STRUCTURE
1. Title Page
2. Contents Page
3. Executive Summary (which provides an overview of the whole report)
4. Introduction and Purpose
5. Responses to specific task using appropriate headings and sub-headings
6. Conclusion