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Accounting Assignment: Structured Literature Review

Question

Task: This articles collection and structured review set a basis for literature review section of Research Proposal in the Assessment 4. Students are to use the four main articles they presented in Assessment 2 (unless advise otherwise) and write the review in the prescribed structured as follow:
o Brief summary of the theory progression in the field (i.e how the theones were developed).
o Common themes/findings across the four articles
o Different themes/findings across the four articles
o Summary of managerial articles of the four articles
o Summary of study limitation and future research direction of the four articles

Answer

Research Paper 1 for accounting assignment
Sin, S., Reid, A. & Dahlgren, LO., 2011. The conceptions of work in accounting profession in the twenty-first century from the experiences if practitioners. Studies in Continuing Education, 33(2), pp. 136-156.

Summary of the Article: The difficulties regarding manual accounting, and insufficient back up by the traditional 'accounting software' make the financial and information-based works challenging. The article selected to prepare this accounting assignment has discussed the difficulties faced by the 'accounting professionals' from past two-three decades, due to the development of the required skills and mandatory higher education. The appropriate implementation of advanced technology to mitigate the issues related to 'remote-control' system for programming, insufficient 'information systems', and 'backdated' auditing system, needs proper skills and developed 'professional values' of the accountants.

Common and Different Themes: The selected article has analyzed the concepts of experienced accountants, who were not reliable on technologies to conduct adequate works. The discussion of the current research paper within this accounting assignment is based on the issues regarding the differences between traditional and advanced technologies to mitigate the problems related to 'outdated' software, or manual accounting process (Sin, et al., 2011). The increasing usage of ‘network accounting’ process is a proper example of upgrading the traditional accounting forms (Tu & Du, 2017). However, it is significant that the implementation of proper and advanced technology needs appropriate skills of the experienced ‘accounting professionals.’ They are commonly pressurized by the commercial approach of the ‘accounting sector’, and confused by the rapid changes in the technologies.

Managerial Implications: The selected article explored in the segments of accounting assignment has discussed the frequent changes in accounting technologies. The experienced 'accounting professionals' are confused about using advanced technologies without having any proper skills. On the other hand, the current research paper has discussed the adaption of 'innovative' techniques. The lack in implementation of advanced technologies can lead any organization to face a critical situation in competing with contemporary companies. The ethical aspects and 'autonomous position' of the experienced 'accounting professionals' creates pressure in adapting reliable technology processes.

Research Limitations and Recommendations: It is stated herein accounting assignment that the selected article has described only about the existing 'accounting professionals', who are in charge of various organizations for past two-three decades. They have explained the requirement of adopting advanced technologies in conducting accounting works effectively. However, it has also indicated the difficulties faced by the professionals in adapting those technologies over their year-long experience in 'autonomous' operations. However, it is essential to acquire the computer led accounting process with increasing technological development (DAI & XU, 2017). It will mitigate existing accounting issues and manual difficulties.

Research Paper 2
Spalding, A.D. & Oddo, A., 2011. It’s time for principles-based accounting ethics. Journal of Business Ethics, 99(1), pp. 49-59.

Summary of the Article: The selected article has described the 'code of professional conduct' among the 'accounting professionals' in the U.S. for the past three decades. It is needed because the global accounting processes require a similar, uniformed standard. The "American Institute of Certified Public Accountants" (AICPA) has adapted the standard rule based on the 'principle accounting' that is relevant to international 'reporting standard' for financial activities (Spalding & Oddo, 2011). The current research on accounting assignment has discussed the issues regarding 'cyber crimes', and invading into the organization's important financial documents by any external or even internal hackers. The ethical principles need to be incorporated by every organization's accounting department to sustain the implementation of new technologies.

Common and Different Themes: The main differences between the selected article and current research process used to develop this accounting assignment is one is indicating about the maintenance of ethical considerations while conducting accounting works, and another one is describing the importance of adopting advanced technologies. However, the common factor is providing convenient accounting operations by considering the 'principle accounting’ process and the ethical side of the technologies. The importance of ethics and 'principle accounting' based processes are visible while implementing an external auditor for the organization's financial maintenance (Brusoni & Vaccaro, 2017). It is related to technological privacies that an organization needs in incorporating advanced technologies.

Managerial Implications: The selected article has mentioned about the ‘code of ethics’ in the accounting operations of (AICPA) are, ‘integrity’ towards the mechanisms, ‘loyalty’, ‘trustworthiness’ of the accountants, 'inquisitiveness' during the process, and 'objectivity' within this accounting assignment. These are the essential aspects of providing ethical security on an international level accounting standard. However, the practical implementation of these codes has seen worst 'case scenarios' in the field of effective accounting processes. Critics have been pointed out the weak structure of these 'principle accounting' codes that it can jeopardize the actual operational processes.

Research Limitations and Recommendations: The selected research paper is limited to its specific ethical codes in the ‘principle accounting’ process. It is a concerning aspect that these codes are not sufficient in providing security in the implementation of advanced technologies in convenient accounting processes. However, the article illustrated in the context of accounting assignment has also indicated the requirement of 'principle accounting' in maintaining the ethical issues regarding the 'accounting professionals' and organizational financial reporting processes. The adaption of appropriate 'accounting ethics' is needed to prevent potential issues from 'principle accounting' and 'accounting professionals' (Butcher, 2019). It is applicable towards every possible entity related to management and financial sector, beyond the public and private accounting processes.

Research Paper 3
Oler, D.K., Oler, M.J &Skouren, C.J., 2010. Characterizing accounting research. Accounting Horizons, 24(4), pp. 635-670.

Summary of the Article: The selected article has discussed the reliability of acquiring knowledge from 'academic disciplines' about the accounting processes and understanding (Oler, et al., 2010). The increasing implementation of technologies makes the 'accounting professionals' feared of losing their position. It is important to acquire knowledge and analyzation about the organizational financial structure and economical operations. However, various researchers from the past few decades have made the 'academic disciplines' on accounting processes into a positive operational perspective. It can characterize various accounting incidents and processes to make particular strategies for coping up with similar difficulties in future.

Common and Different Themes: The selected article has mentioned about the understanding of different characteristics of accounting processes to conduct productive strategic operations. However, the current research papers explored in this accounting assignment will discuss the issues regarding the 'accounting professionals' from increasing implementation of advanced technologies and the new threats of 'cybercrimes' regarding the frequent hacking incidents. The current organizational managements are planning behind retaining 'accounting expertise'. It will help in resolving the complex 'financial reporting' processes and its adverse effects (Chychyla, et al., 2019). It expresses the requirement of human interaction while conducting operations through advanced technologies. It is essential for the new entrants of various 'accounting software', and the existing threat of those technologies. The problems with 'cyber crimes' are also present.

Managerial Implications: The issues and difficulties that occurred from the economic and financial events in an organization's accounting process need better understand people. The proper understanding of the various characteristics in the accounting process can enable the 'accounting expertise' to make useful strategies to maintain a problematic situation. The increasing possibility of replacing human interference into the technology-led accounting processes. The understanding of accounting characteristics has a practical implementation to mitigate the issues related to the 'accounting technology', and sustain the business processes.

Research Limitations and Recommendations: The selected article illustrated in the accounting assignment is limited to the prediction of various events related to financial and economic consequences during the accounting processes. However, it is essential to understand these factors to mitigate problematic situations in advance. The technology-led accounting processes in the present scenario needs adequate supervision from the 'accounting expertise'. The readings developed in the accounting assignment signifies that the availability of various important facts and information is not enough to mitigate the accounting process related to problems (Cuadrado-Ballesteros, et al., 2017). The interference of the international accounting regulations to check the characteristics of accounting processes can mitigate the differences among the accounting reports.

Research Paper 4
Schroeder, A., Minocha, S. & Schneider, C. 2010. The strengths, weaknesses, opportunities and threats of using social software in higher and further education teaching and learning. Journal of computer assisted learning, 26(3), pp. 159-174.

Summary of the Article: The production of new technologies and its implementation in the education sector can solve various problems. The selected article has pointed out the increasing usage of technologies in higher education and teaching processes. It is essential for acquiring cognitive knowledge to improve their present educational condition. It is also an effective way to sustain the interaction process between the teacher and students with the help of advanced technologies (Schroeder, et al., 2010). It will address the various implementation of social technologies to acquire benefits. However, the 'social software' in the different educational institute has some negative aspects that can mislead the students and teachers while disseminating information.

Common and Different Themes: The current research paper outlined herein accounting assignment is an indicator of analyzing the technology-led competitions, and its benefits and difficulties for 'accountant professionals.' However, the selected article has discussed the benefits and difficulties of 'social software' in the education sector. The common ground between the current research discussion and selected article is the potential issues and threats from the external sources in acquiring valuable information.

Managerial Implications: The usage of 'social software' such as various information acquiring websites are operating by human interference. It is possible to spread 'fake' information by these platforms. However, effective participation in the social platforms on the internet can strengthen the infrastructure of 'social software' (Porwol, et al., 2018). It is also equivalent to the maintenance of ethical factors in accounting processes with the help of technologies.

Research Limitations and Recommendations: The limitation of the selected research paper used in the accounting assignment is that comprises the information related to the education and teaching processes. The current research paper is working on analyzing the threats of online operations and software implementation in the accounting process. Despite the harmful interference of external sources, it is recommended to use authentic websites and software to conduct any operation. The technology consequence exists in various fields. The accounting sector also needs a proper implementation of authentic and viable sources.

Bibliography
Brusoni, S. & Vaccaro, A., 2017. Ethics, technology and organizational innovation. Journal of Business Ethics, 143(2), pp. 223-226.

Butcher, D., 2019. ADAPTING ACCOUNTING ETHICS TO NEW TECHNOLOGY. Accounting assignment Strategic Finance, 101(1), pp. 19-20.

Chychyla, R., Leone, A. J. & Minutti-Meza, M., 2019. Complexity of financial reporting standards and accounting expertise. Journal of Accounting and Economics, 67(1), pp. 226-253.

Cuadrado-Ballesteros, B., Martínez-Ferrero, J. & García-Sánchez, I. M., 2017. Mitigating information asymmetry through sustainability assurance: The role of accountants and levels of assurance. International Business Review, 26(6), pp. 1141-1156.

DAI, L.-j. & XU, F.-l., 2017. The Development Trend and Problems in Application of Accounting Computerization. DEStech Transactions on Economics, Business and Management, Issue eced.

Oler, D. K., Oler, M. J. & Skousen, C. J., 2010. Characterizing accounting research. Accounting Horizons, 24(4), pp. 635-670.

Porwol, L., Ojo, A. & Breslin, J. G., 2018. Social software infrastructure for e-participation. Government Information Quarterly, 35(4), pp. S88-S98.

Schroeder, A., Minocha, S. & Schneider, C., 2010. The strengths, weaknesses, opportunities and threats of using social software in higher and further education teaching and learning. Journal of computer assisted learning, 26(3), pp. 159-174.

Sin, S., Reid, A. & Dahlgren, L. O., 2011. The conceptions of work in the accounting profession in the twenty-first century from the experiences of practitioners. Studies in Continuing Education, 33(2), pp. 139-156.

Spalding, A. D. & Oddo, A., 2011. It’s time for principles-based accounting ethics. Journal of Business ethics, 99(1), pp. 49-59.

Tu, Y. & Du, J., 2017. Research on the Present Situation, Problems and Countermeasures of Network Accounting. Accounting assignment s.l., Atlantis Press.

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