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ACCT20074 Contemporary Accounting Theory and Social Contract


The aim of this assignment is to give you practice in textbook and start you on your way to being a deep thin e in As in As. ses;Ing srnent Item. theorist, to take you bey-cloing so, you are also building on the work you have don Ass profession you will be entering. In  business.
The true and fair view (TFV) principle that you researched social contract between the accounting profession and th Assessment Item 1 may also represent a alternative view to regulatory capture theory. In other words,  e the regulators for any sense of power, but to support the social contract. community. This would provide an accounting profession doesn't capture.
The social contract is an idea that informs so much of accounting theory, attention. If the social contract underscores one or more of the systems thyeeot:eiss pgriveesenhstuedchinlittroleod 18‘ 8, then it has implications across a number of areas of accounting theory, environmental and sustainability reporting (Module 8). This is your opportunity to explore these not least in the area ofules 7 'mplications for yourself. Your choice of topic You may choose to do one of the following topics, or both. In either case, make sure you clearly indicate what you are doing by saying so in your introduction and by the use of clear headings in your report.
The topics are:
1. Building on the literature review from Assessment Item 1, discuss whether or not the TFV represents a social contract between the accounting profession. Support your position with convincing arguments from the academic literature.
2. Explain the relevance and application of the social contract to Legitimacy Theory in accounting.

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