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6QQMN565 – Accounting, Organisations and Society
6QQMN565 – Accounting, Organisations and
Society
Assessment 2: Final essay
(70% of total module grade)
Lead
Instructor:
Rita Samiolo Instructor’s email: Rita.samiolo@kcl.ac.uk
Submission
Deadline:
01 April 5657 Submission
checklist
File saved as
[=QQMNA=A_CandidateNumber]
The Task
Choose one of the following essays. The word limit is 5,A66 words (+/-06%).
Essay :
“One side effect of the audit implosion is an implosion of professional opinion. This is already visible in the
problems of defining and reporting on the effectiveness of internal control systems. Professional opinions
in the shadow of litigation, even at the level of internal accountability, become shallow, defensively
negative and unhelpful.” (Power, 5666).
Drawing on examples from both the private and the public sector discussed in this module, illustrate and
critically discuss the statement above.
Essay ;
“Accounting impacts the lives of everyone in society, even (or perhaps especially) those who know very
little about the subject and have never set eyes on a financial statement.” (Perry & Nolke, 566=).
Critically discuss this statement in relation to i) the case of fair value accounting standards examined by
Perry & Nolke, and ii) the case of the social credit system examined by Lam (5650).
Essay < “[A]ccounting techniques of governance […] permitted both the distancing of bureaucrats from indigenous peoples and the downplaying of other vantage points. However, […] numerical re-presentations also provided the tools and rhetorical spaces for challenges to government policy.” (Neu & Graham, 566a). Drawing both on Espeland (5666) and Neu & Graham (566a), illustrate the specific effects of accounting and economic calculation on indigenous people and critically evaluate the roles of accounting in the context of colonialism. Module Learning Outcomes Assessed 0. Understand and illustrate clearly the real world use of accounting/auditing exemplified in the case_xfffe_studies examined in this module, including intended and unintended consequences. 5. Place those case-studies in the context of wider debates on accounting/auditing and their development over the last few decades and beyond. 7. Understand and critically evaluate the theoretical literature making sense of the role of accounting/auditing in the contexts examined. Assignment Details and Structure Please note the following: 0. You are being tested on your understanding of the module materials, therefore your essay should be primarily based on the readings for this module (core and recommended). Additional sources can be mobilised at times, but not at the expense of the readings for this module. Essays that do not engage with the module readings will fail the assessment. 5. Core readings form the backbone of the lectures and tutorial discussions; engaging with core readings is essential to pass the assessment. Recommended readings are meant to help you refine your understanding of each topic and to offer you additional material to draw upon in preparation for this essay, which can help you provide a richer discussion and achieve a higher mark. 7. Avoid close paraphrasing of the readings and summarise examples and arguments in your own words. High similarity is picked up by Turnitin and counts as plagiarism. Arguments must be attributed to the correct source. Any text borrowed word by word from the readings will have to be placed in quotation marks, fully referencing the source and page from which it is taken. a. The essay titles invite you to connect different readings and topics covered in this module, focusing on those explicitly referenced in the essay title. However, you can and should include other relevant readings when possible and appropriate. Show that you can ‘join the dots’, explore connections and offer a comprehensive discussion that cuts across the different topics. General Submission Requirements 0. File saved as [=QQMNA=A_ CandidateNumber]; file format for submission (.pdf /.docx) 5. Word count: 5,A66 words (+/- 06%) 7. Please run your text through Turnitin prior to the deadline. Check the Turnitin report very carefully and address any poor referencing identified before submitting the final version of your essay. Assessment Support Information Your lecturer is available to support you in the process of preparing the essay, by helping you navigate parts of the readings or lectures which may be unclear, explore how the different topics and readings covered relate to each other, and by answering general questions. Please book an office hour for these purposes. # $ Further support for this assessment is offered in the form of an essay writing workshop during the tutorials on 76-70 March 5657 (topic 06). The session will include advice on correct referencing and the evaluation of essay samples. Marking Criteria Grade A++ First 16-066 Outstanding answer, well presented, highly structured & informed, showing striking personal insight and originality Understanding Comprehensive understanding of the areas covered. Critical evaluation of the theoretical positions considered or concrete explanations reviewed. Comprehensive understanding of the conceptual and/or empirical issues covered. Understanding developed through critical reflection on competing perspectives discussed in the module. Depth of Knowledge Accurate and clear exposition of the theoretical positions reviewed. Extensive range of sources used appropriately and selected specifically to address the chosen topic. Insightful and highly original discussion of these sources and the topic generally. Details presented reveal evidence of the use of, and knowledge about, relevant perspectives discussed in the module, and original elaborations thereof. Structure Excellently structured, tightly focused, well presented. Compelling arguments made. Grade A+ First l6-l1 Highly thoughtful answer informed by wider reading, showing clarity of thought, personal insight and originality Understanding Thorough understanding of the areas covered. Strong evaluation of the theoretical positions considered or concrete explanations reviewed. Thorough understanding of the conceptual and/ or empirical issues covered. Understanding developed through critical reflection on competing perspectives discussed in the module. Depth of Knowledge Accurate and clear exposition of the theoretical positions reviewed. Very wide range of sources used appropriately and selected specifically to address the chosen topic. Insightful and original discussion of these sources. Details presented reveal evidence of the use of, and knowledge about, several perspectives discussed in the module. Structure Clear and fluent style. Very well focused and structured. Very well written and illustrated essay. Grade A First n6-n1 Thoughtful answer informed by wider reading showing clarity of thought and personal insight Understanding Thorough understanding of the areas covered. Strong evaluation of the theoretical positions considered or concrete explanations reviewed. % Thorough understanding of the conceptual and/ or empirical issues covered. Depth of Knowledge Accurate and clear exposition of the theoretical positions reviewed. Wide range of sources used appropriately and selected specifically to address the chosen topic. Insightful and original discussion of these sources. Details presented reveal evidence of the use of, and knowledge about, several perspectives discussed in the module. Structure Clear, logical and integrated argument. Grade B Upper 5nd =6 – =1 Good understanding of basic principles and relevant evidence, with a coherent and logical argument Understanding Good understanding of the areas covered. Evaluation of the theoretical positions considered or concrete explanations reviewed. Thorough understanding of the conceptual and/ or empirical issues covered. Depth of Knowledge Accurate and reasonably clear exposition of the theoretical positions reviewed. Wide range of sources used appropriately and selected specifically to address the chosen topic. Details presented reveal evidence of the use of, and knowledge about, several perspectives discussed in the module. Structure Coherent, well organised and logical argument which is well illustrated with relevant examples. Grade C Lower 5nd A6 – A1 Sound understanding demonstrated with some analysis Understanding Sound understanding of the areas covered. Some relevant evaluation of the theoretical positions considered or concrete explanations reviewed. Sound understanding of the conceptual and/ or empirical issues covered. Depth of Knowledge Appropriate reading is demonstrated to support the discussion. Evidence of sound understanding of at least one perspective covered in the module. Structure Clearly presented argument but limited development of key themes and only partial appreciation of relevant conceptual, methodological and/ or empirical issues. Largely descriptive discussion, limited critical engagement of the positions considered. Grade D Third a6 – a1 Basic understanding of main issues demonstrated Understanding General knowledge of the areas covered. Limited relevant evaluation of the theoretical positions considered or concrete explanations reviewed. Highly partial understanding of the conceptual and/ or empirical issues covered. Depth of Knowledge Some relevant reading is demonstrated to support the discussion. Some understanding of at least one perspective covered in the module. Unclear knowledge of, or poor use of, perspectives discussed in the module. & Structure Largely descriptive discussion. Some sections unclear. Grade F + Fail 77 – 71 Unsystematic incomplete and / or inaccurate FAIL. Understanding Some general knowledge of the areas covered. However, the basic requirements stated in the coursework assignment are not met. Very limited relevant evaluation of the theoretical positions considered or concrete explanations reviewed. Depth of Knowledge Refers to an inappropriate literature. No substantial evidence of using relevant perspectives covered in the module Structure Disorganised and unclear presentation that does not address the coursework assignment. Grade F Fail 56- 75 Unsystematic incomplete and / or inaccurate, FAIL. Understanding Very little knowledge of the relevant literature. Lacks a focus on an issue related to the coursework assignment. Displaying serious confusions. Depth of Knowledge Poor or inappropriate literature reviewed. Demonstrates poor understanding of the perspectives covered in the module. Structure Poor presentation, spelling and grammatical errors, unacceptably brief. Grade FF Fail 6- 01 Unsystematic incomplete and / or inaccurate, FAIL. Understanding Very little knowledge and understanding of relevant perspectives or of any of the relevant literature discussed in the module. Very substantial and serious confusions. Depth of Knowledge Poor, inappropriate or simply no literature reviewed. Very limited range of sources used when discussing literature. Shows no discernible knowledge or understanding of issues discussed in the module, lacks coherence. Structure Very poor presentation, poor use of language, lacks structure.