ACFI 202

Session 2024-25

Accounting Theory (ACFI202)

Coursework assignment

Write an essay (max 2000 words) on the following topic:

Discuss the differences between positive and normative accounting theories. Using examples from research and practice (such as IFRS adoption, earnings management, or regulatory changes), critically evaluate how these theories influence financial reporting, corporate decision-making, and standard-setting.

Guidance

1.    Write clearly and concisely.

2.    Provide clear evidence of using academic literature in your coursework.

3.    In order to get high marks, you will have to demonstrate that you have undertaken fairly wide-ranging research on the issues raised in the coursework.

4.    If possible, use other data and evidence to support your arguments.

Submission:

1.    You must submit your assignment to Turnitin on CANVAS by midday 12 May 2025. Please

see the Assessment section of the CANVAS website for ACFI202. Only online submissions are accepted.

2.   Turnitin is a plagiarism and collusion detection system. If you do not submit to Turnitin your work will not be marked.

3.    If you are not sure about plagiarism either look carefully into your student handbook or consult your personal tutor or the module leader.