Test
ACC341 - Topic 10
Preguntas del test (5)
1Which of the following reveals critical theorists' view on disclosure of social responsibility information?
- ACorporate social reporting may be beneficial because it gives the impression of concern and change but in fact, will do no more than allow the system to 'capture' the radical elements of, for example, socialism, environmentalism or feminism and thus emasculate them.
- BGreater disclosure of social responsibility information efforts are wasted unless they are accompanied by fundamental changes in how society is structured.
- CThe disclosure of corporate social responsibility information acts to legitimise, and challenge, those providing the information.
- DAll of the given options are correct.
2According to the critical perspective, which of the following is not a role of the Conceptual Framework Project?
- AThe role of conceptual frameworks is not to improve the practice of financial accounting.
- BThe role of conceptual frameworks is to improve the practice of financial accounting.
- CConceptual frameworks legitimise the role of the accounting profession within society.
- DConceptual frameworks provide a source of power for those people currently holding positions of power and wealth.
3Which of the following statements is true, when comparing the research undertaken by critical theorists with the work undertaken by other accounting researchers?
- AMost accounting researchers tend to accept current social systems as 'given', unlike critical theorists that question whether current systems of accounting systematically favour certain classes in society at the expense of others.
- BCritical theorists do not tend to debate which methods of accounting should be employed, rather they reconsider the structures of society in terms of whether the structures are equitable.
- CCritical theorists view accounting as a social practice within political struggles and not merely a market practice guided by equilibrium in an efficient market.
- DAll of the given options are correct.
4Critical researchers believe that critical research has received little attention in accounting journals because:
- AIt challenges the assumptions and conclusions of mainstream accounting research
- BIt questions the role of the State
- CIt is qualitative rather than quantitative
- DJournal subscribers don't like reading critical research
5Critical researchers suggest that accounting reports may legitimise the capitalist system by:
- AProviding a legitimate account of the activities of a corporation
- BAssisting investors to allocate capital
- CHighlighting the role of the State in requiring accounting disclosures
- DHelping to resolve problems caused by the inherent instability of capitalism
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- Test sobre ACC341 - Topic 10, creado por mentor el 15/09/2014.
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