Your answer must be 2500 words in total excluding any abstract, bibliography, or appendices.
Question
Critically discuss the adoption and implementation of global accounting and auditing standards in national regulatory spaces. Analyse the institutional frameworks and arrangements that affect the diffusion of these standards in emerging economies.
Guidance: Promotion and implementation of global accounting standards in emerging economies often goes through two phases – the decision-making phase and the phase where standards implementation is enforced in the country. Both these phases could be discussed in the context of institutional frameworks of a country that facilitates the diffusion of global standards. Analysis of such frameworks would include a critical discussion of various political, legal and socio-economic factors that shape the decision-making process as well as the implementation of standards in these countries, role of key stakeholders, responses to financial scandals and impact on corporate governance mechanisms. This could include a comparative analysis of the institutional arrangements in two or more countries and effects of these arrangements on the adoption and implementation of global standards. Such analysis would convey different messages when analysed through different theoretical frameworks. Your essay should include:
- An introduction to your essay
- Specific literature review of the key points of focus in the essay and or theories that have been used to discuss these points.
- Analysis of your key findings using an analytic/ theoretical framework or concepts (iv) Discussion of the key conclusions.
Further guidance on how you may approach this assessment and feedback on essay outlines will be provided via emails or skype/zoom meetings through appointment.
You should use the Harvard referencing system.
Marking Criteria
The marking criteria for this assessment is based on the standard marking guidelines for Business and Management Post Graduate work a copy of which is provided below.
| Category | Mark | Check List | Description |
| High
Distinction
|
80 + | High level of reflective learning
Advanced knowledge of subject area Critically reflects on established literature and theory Evidence of extensive or intensive and appropriate data collection and analysis |
The work demonstrates a mastery of the subject that goes well beyond basic reading to critically explore alternative perspectives
The argument presented is well developed, complete and coherent, and is written in a compelling manner |
| Well researched, written and argued in a compelling manner
Extensive research-level references New insights emerging from reading research or student’s own experiences |
Perhaps most importantly, an 80+ piece of work is characterised by a spark of creativity, or by new ideas and insights that emerge from the student’s reading and experience | ||
| Distinction
|
70 – 79 | High level of reflective learning
Excellent knowledge of subject area Extensive and appropriate use of literature Evidence of extensive or intensive and appropriate data collection and analysis Well argued Arrives at innovative understanding |
The work demonstrates excellent understanding of the subject that has been gained through a thorough critical analysis of themes and issues
It draws effectively on the relevant literature and concepts to build a comprehensive and cohesive argument Work graded at 70 and above is characterised by persuasive reasoning backed up by appropriate illustrative examples |
| Merit
|
60 – 69 | High level of reflective learning
Good knowledge of subject area Uses a range of texts not just text books and including refereed journals Evidence of appropriate data collection and analysis Logically structured and argued Demonstrates learning from the project |
The work demonstrates proficient understanding of the subject gained from working with key sources Major themes and debates in the extant literature are recognised and are at least referred to if not taken up completely throughout the project |
| Pass | 50 – 59 | Achieves reflective learning
Shows understanding of most of the issues relating to the subject Uses texts and some journals |
The work demonstrates a basic competence in the subject
It draws on some relevant literature, but provides only a limited critical analysis of this material |
| Evidence of appropriate data collection and analysis but these are at the most basic level
The arguments developed in the project, the language used and the writing style are competent but are somewhat incomplete in places |
Examples are used, but without a critical, analytical context
The arguments presented have some gaps Work of this grade is characterised by sufficient coverage of the subject, but unsophisticated understanding and analysis |
||
| Marginal
Fail |
45 – 49 | There is a credible, if poor, attempt at all components of the project
Achieves reflective learning but does not grasp any wider perspective of the subject Has read some texts but not really understood the concepts Investigation and analysis falls short of pass standard, but could be raised to this standard if the student applies sufficient time and effort to revise their work The arguments developed in the project, the language used and the writing style are not competent or incomplete |
The work demonstrates only a limited degree of competence in the subject
It has some sense of academic debate and/or rational argument There is a tendency towards reportage rather than any form of interpretation Work of this grade is characterised by just acceptable comprehension in all elements, but the work could be improved to achieve a pass grade if the student puts in sufficient effort |
| Fail
|
0 – 44 | Fails to achieve reflective learning
A major problem in one or more significant areas: literature, methodology, language, etc. Lack of sufficient reading Fails to extend beyond concepts and readings already taught and examined elsewhere Poorly designed and superficial analysis |
The work demonstrates a lack of understanding of the subject
There are significant gaps in the interpretation of literature and relevant concepts, and the reasoning presented is flawed, inconsistent, contradictory, or incoherent |
| Argument is incoherent and/or inconsistent | Unacceptable work is characterised by incompleteness and inadequate comprehension |
Assessment notice
Students submitting essays and other coursework assessments should be aware that the penalties imposed upon students committing academic misconduct may include obtaining zero marks for the assessment unit, or even more severe penalties.