Week 9 Questions

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12.1 What is a critical perspective of accounting?

12.2 What are some of the fundamental differences between the research undertaken by

critical theorists, relative to the work undertaken by other accounting researchers?

12.3 From a critical perspective, what is the role of a conceptual framework project?

12.4 From a critical perspective, can financial statements ever be considered objective or neutral? Explain you answer.

12.5 If it is accepted that there are many inequities within society, would critical theorists argue that introducing more accounting, or improved methods of accounting, would or could help, or would they argue that such a strategy will only compound existing problems? Explain your answer. Do you agree with the position taken by the critical theorists? Why?

12.6 Critical theorists would challenge the work of authors whose work is grounded within Positive Accounting Theory. What is the basis of their opposition?

12.11 Explain the importance in critical accounting theory of assumptions regarding the distribution of power in society. How do these assumptions differ from those adopted in other theoretical perspectives?

12.13 Why might critical theorists be opposed to academic research that attempts to assist corporations to put a cost on their social and environmental impacts?