Accounting Research Paper Available Here



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kindly check the following information regarding the assignment. the accounting issue to be chosen can be either financial instruments or accounting for agriculture or any other given in the list below. your choice. Rest of the information is as follows.
The objective of this assignment is to link your understanding of accounting theory and research to
Accounting practice. One way to tackle this task is to identify one of the more controversial
Accounting standards that you will be familiar with from previous financial accounting units or this
unit. Once you have identified the standard, read the Deegan texts to find out about the background
to the development of the standard. You will also find it useful to follow up on some key end of
chapter references from the Deegan texts. Following this approach you will develop an
understanding of the theoretical and research issues in accounting for the activity. You will then be
able to see how these ideas from theory and research have influenced the current accounting

Research item Guidance
1. Significance of the issue Examples: Accounting issue e.g. accounting for goodwill, accounting for R&D, accounting for extractive industries, lease accounting, executive compensation, financial instruments, accounting for agriculture.

2. History of the developments of accounting thought Development of accounting thought related to your topic. Start with your textbooks and textbook references. What are the key theoretical issues? Have these changed overtime? What have been the research outcomes?

3. How accounting thought developments
have impacted standards and practice How have the key theoretical issues influenced accounting standards and accounting practice?

4. Conclusion Has the standard effectively addressed the ideas stemming from accounting theory and accounting research? You may want to link this to the conceptual framework. You may also consider how the consideration of economic and social consequences has had an impact on the development of a standard.

5. Reflection What are the key learning outcomes for me in completing this assignment? What skills have I acquired from completing this assignment? Has this assignment changed my view of accounting research and practice?



Financial instruments are the traceable packages of capital that a given firm enjoys after its good work in accounting matters that are very key in the organization’s success with allowance to efficiency inflow of capital among the world investors (Ramcharran, 2000). Financial instrument has been proven to pose high significance in accounting and this is much evident where the financial instruments poses three attributes inclusive of transparency measures used by the financial instruments, comparability in its dealings and full disclosure of the required information that the management is interested in knowing (Raquel, Blay & Hurtt, 2006). When financial documents pass transparency measure they will in a better position of revealing all the vents and transactions that will be needed to be in making the right judgments and all the required underlying statements of the organization that is transacting the accounting issue (Kaplan, Keinath & Walo, 2001). This helps all the statement that is made to possess good implications towards the financial instruments that have been used (Taylor & Curtis, 2010). Transparency in the financial instrument is of high benefit as it has proven to give users an opportunity of viewing the judgments that are made by the management and the entire implications of the decisions that are followed by the same management (Mensah, Nen-Chen & Wu, 2004). The full disclosure that is provided by the financial instruments are quite useful in terms of providing the necessary information that is required in decision making of the given organization.  This information that is provided by the financial statement through the use of full disclosure help the investors in their organization to get information about how their money will get returns and they are assured of having not been misled. Financial statement are very significant as they help in identifying any similar transaction that might have been accounted in a similar manner and ensure that this mess is rectified with an immediate effect (Marshall, Dombrowski, & Garner, 2006). This checkup is done to the organization over a given period of time to ensure that the accounting information that is given is accurate and does not have any form of contractions in it (Jeter, Chaney & Daley, 2008). This is the reason as to why the financial instruments given high quality information due to the corrections and high efficiency that is employed in making them perfect.

History of the developments of financial instruments

The history of the financial instruments applies to the east-west perspective in the Middle East, where financial techniques were used in making the instruments flourish in a good way. Financial techniques helped to flourish the Middle East region in the 1000AD and all these techniques were used by the merchants in the Mediterranean region and they came along with very many innovations (Gordon, 2011). The financial instrument knowledge was then exported to all Low Countries as it proved to be of great use and high importance on accounting matters (Giacomino, & Akers, 1998).  These countries were inclusive some financial institutions in England and they were later used in the economic development, financial instruments began to be successful in Abassid Iraq and Mamluk Egypt, where these instruments proved to be of high significance to accounting matters that were being employed during that time. It has been since then that the International standard of the Accountancy Board (ISAB) has really devoted them in making reporting simplified for the sake of making it easy to use the financial instruments (Eaton & Giacomino, 2001). Financial instruments have more focus on the provision of financial statements that are provided on a timely basis to the organization (Leitsch, 2004). All the complexity in accounting has been reduced according to the history of financial instruments. Since their establishment the financial instruments have been useful in the provision of guidance on the classification and measurement of all the required financial assets within a given organization (Colley, Volkan, Drucker & Segal, 1996). The financial instrument has a theoretical connection to their functionality that imply that the growth of the given organization will surely come as a result stability of the accounting measures that have been used and the ability of the organization to be responsible to monetary and all fiscal policies that lead the firm ahead (Cohen & Single, 2001). The other theoretical issue is linked with the stability of the financial sector that is highly regarded to be of great use to the success of then organization. Financial stability is useful in guaranteeing a faster financial development and this is the reason as to why it’s an issue that is heavily considered for the success of the organization (Clarke & Hession, 2004).

How the theoretical issues have influenced the accounting standards

The financial stability measure that have been put in place by the financial instruments have brought along the issue of asymmetric information that help the people asking for loan to know more concerning the financial situation that is at hand (Cormier & Gordon, 2001). This theoretical issue has helped solve the problem of moral hazards that has been a problem for many organizations in dealing with accounting matters. Accounting standards have been effected through the use of financial instruments as they have made their efficiency in giving information more effective and accurate than some years ago (Borker, 2013). The accounting standards have been made more integrated and this has reduced any risks that could be experienced in the accounting operations. Through the use of the theoretical issue accounting standard can now solve complex problems that have been existence (Marcheggiani, Davis & Sander, 1999). All the accounting practice is done in a timely manner and with the required accuracy levels as a result of the developments that have come along with the use of the financial instruments (Canning & O’Dwyer, 2003).


In conclusion, financial instruments have been of high use of the accounting practices as it ensures that they are done on accurate and timely basis according to the requirements of the organization. On the economic side, it has had a positive impact towards the financial instruments that have been good in the perfection of the accounting standards through giving a chance of identifying the most important and potent parts of the financial instrument. The use of financial instrument has not quite explained the accounting research that is used and that is regarded to be of high use. However, it has explained the best way that needs to be followed in ensuring that the accounting practices are done, corrected and through the use of the right procedures (Vinciguerra & O’Reilly-Allen, 2004). Use of financial instruments is a god and a key issue in accounting applications of any organization. Financial instrument has been proven to pose high significance in accounting and this is much evident where the financial instruments poses three attributes inclusive of transparency measures, comparability in its dealings and full disclosure of the required information that the management is interested in knowing (Bishop & Lys, 2001). When financial documents pass transparency measure they will in a better position of revealing all the vents and transactions that will be needed to be in making the right judgments and all the required underlying statements of the organization that is transacting the issue.


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Borker, D. R. (2013). Is there A favorable cultural profile for IFRS?: An examination and extension of gray’s accounting value hypotheses. The International Business & Economics Research Journal (Online), 12(2), 167-n/a

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Mensah, Y. M., Nen-Chen, R. H., & Wu, D. (2004). Does managerial accounting research contribute to related disciplines? an examination using citation analysis. Journal of Management Accounting Research, 16, 163-181

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Vinciguerra, B., & O’Reilly-Allen, M. (2004). An examination of factors influencing managers’ and auditors’ assessments of the appropriateness of an accounting treatment and earnings management intentions. American Business Review, 22(1), 78-87

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