Adapted from Professor Jay Aronson Carnegie Mellon University
1
Assignment 2 Grading Rubric
Excellent
80 – 100 %
Good
65 - 79 %
Satisfactory
50 - 64%
Unsatisfactory
20-50%
Inadequate
Less than 20%
Marks
Identified
accounting
issues and
stakeholders
and
motivation
Identified all issues
stakeholders and
described motivation
All questions are
thoroughly answered.
To a large extent a good issue
and stakeholders
identification, and motivation
of stakeholders.
Most questions are
thoroughly answered.
There is some issue and
stakeholders’ identification,
description and motivation of
stakeholders. And adequate
description
Answers to questions vary from
well answered to satisfactory.
Limited identification of issue
and stakeholders, description and
motivation of stakeholders.
Poor issue and stakeholder
identification No attempt is made
to explain motivation
/35
Relation to
theory and
practice
Compare and
contrast and
explain
Provides strong and
accurate links to theory
and practice convinces
reader to accept main
arguments. The
importance/relevance of
all links are clearly stated.
There are no gaps in
reasoning—i.e., the reader
does not need to assume
anything or do additional
research to accept main
argument.
Provides necessary and
mostly accurate links to
theory and practice convinces
reader of most aspects of the
main arguments but not all. .
The importance/relevance of
all links are stated. The
importance/ relevance of
some evidence presented may
not be totally clear.
Limited links to support author’s
arguments. Provides some and
links to theory and practice
convinces reader of some aspects
of the main arguments but not all.
Limited links to support author’s
arguments. Provides some and
links to theory and practice
convinces reader of a few aspects
of the main arguments but not all.
Some factual mistakes, omissions
or oversimplifications.
No evidence is provided, or
numerous factual mistakes,
omissions or oversimplifications.
The links to theory and practice
are missing
/35
Sources
Evidence is used from a
wide range of scholarly
sources including those
provided. (10+
references)
Evidence is used from a
number of scholarly sources,
but author relies heavily on a
more limited set of sources. (8
– 10 refs)
Uses only two of the sources
provided and less than six other
scholarly references or uses one
or two non-scholarly sources.
Does not use sufficient sources,
only minimally uses sources
provided by instructor, or relies
primarily on non-scholarly
sources.
Does not use sources, only
minimally uses sources provided
by instructor, or relies exclusively
on non-scholarly sources.
/10
Citations/Ref
erence List
All evidence is properly
using in-text references.
Reference list is complete
and consistent.
All evidence is cited using in-
text referenc.
Adapted from Professor Jay Aronson Carnegie Mellon University .docx
1. Adapted from Professor Jay Aronson Carnegie Mellon
University
1
Assignment 2 Grading Rubric
Excellent
80 – 100 %
Good
65 - 79 %
Satisfactory
50 - 64%
Unsatisfactory
20-50%
Inadequate
Less than 20%
Marks
Identified
accounting
issues and
stakeholders
and
motivation
Identified all issues
2. stakeholders and
described motivation
All questions are
thoroughly answered.
To a large extent a good issue
and stakeholders
identification, and motivation
of stakeholders.
Most questions are
thoroughly answered.
There is some issue and
stakeholders’ identification,
description and motivation of
stakeholders. And adequate
description
Answers to questions vary from
well answered to satisfactory.
Limited identification of issue
and stakeholders, description and
motivation of stakeholders.
Poor issue and stakeholder
identification No attempt is made
to explain motivation
/35
Relation to
theory and
practice
Compare and
3. contrast and
explain
Provides strong and
accurate links to theory
and practice convinces
reader to accept main
arguments. The
importance/relevance of
all links are clearly stated.
There are no gaps in
reasoning—i.e., the reader
does not need to assume
anything or do additional
research to accept main
argument.
Provides necessary and
mostly accurate links to
theory and practice convinces
reader of most aspects of the
main arguments but not all. .
The importance/relevance of
all links are stated. The
importance/ relevance of
some evidence presented may
not be totally clear.
Limited links to support author’s
arguments. Provides some and
links to theory and practice
convinces reader of some aspects
of the main arguments but not all.
Limited links to support author’s
arguments. Provides some and
4. links to theory and practice
convinces reader of a few aspects
of the main arguments but not all.
Some factual mistakes, omissions
or oversimplifications.
No evidence is provided, or
numerous factual mistakes,
omissions or oversimplifications.
The links to theory and practice
are missing
/35
Sources
Evidence is used from a
wide range of scholarly
sources including those
provided. (10+
references)
Evidence is used from a
number of scholarly sources,
but author relies heavily on a
more limited set of sources. (8
– 10 refs)
Uses only two of the sources
provided and less than six other
5. scholarly references or uses one
or two non-scholarly sources.
Does not use sufficient sources,
only minimally uses sources
provided by instructor, or relies
primarily on non-scholarly
sources.
Does not use sources, only
minimally uses sources provided
by instructor, or relies exclusively
on non-scholarly sources.
/10
Citations/Ref
erence List
All evidence is properly
using in-text references.
Reference list is complete
and consistent.
All evidence is cited using in-
text references but there are
some minor problems with
completeness or format of
some citations.
Reference list is complete and
generally consistent.
Almost all pieces are referenced
correctly, and there are minor
6. problems with completeness and
format of citations. Reference list
is not complete and consistent.
Poor attempt is made to cite
evidence.
Reference list is incomplete
and/or has major inconsistencies.
No attempt is made to cite
evidence.
Reference list is incomplete
and/or has major inconsistencies.
/10
Clarity and
Style
All sentences are correct
grammatically and clearly
written. No words are
misused. Technical terms
are always explained. All
information is accurate
and up-to-date. Paper has
been spell-checked AND
proofread (ideally by you
and somebody else), and
contains no errors.
All sentences are
grammatically correct and
7. clearly written. An
occasional word is misused or
inappropriate. All
information is accurate and
up-to-date. Paper has been
spell-checked AND
proofread, and contains no
more than a few minor errors,
which do not adversely affect
the reader’s ability to
understand the essay.
A few sentences are
grammatically incorrect or not
clearly written. Several words are
misused. Technical terms, are
rarely explained. Not all
information is accurate and up-to-
date. Paper has been spell-
checked AND proofread, but still
contains several errors. Reader’s
ability to understand essay may
be compromised by these errors.
Large amount of grammatical and
structural errors. Several words
are misused. Technical terms,
words from other languages, are
insufficiently explained. Not all
information is accurate and up-to-
date. Paper has not been spell-
checked or proofread, and
contains numerous errors. Reader
has some difficulty understanding
essay because of errors.
8. Paper is full of grammatical errors
and bad writing. Several words
are misused. Technical terms,
words from other languages, are
not explained. Not all information
is accurate and up-to-date. Paper
has not been spell-checked or
proofread, and contains numerous
errors. Reader has a difficult time
understanding essay because of
errors.
/10
Accounting Theory
Important Information
university’s Harvard
referencing style page is provide
Please reference all material. Unreferenced work and quotes not
in quotation marks will be treated as
plagiarism. You must make sure you properly reference. The
bibliography in not included in the word
9. count.
Please ensure that any ideas or data that you provide in your
answer, other than your own original
thoughts are properly referenced using the Harvard referencing
style. A link to the university’s Harvard
referencing style page is provided here.
Instructions
This assignment is an essay where you are required to relate a
practical example to accounting theory.
The essay should include an abstract, introduction, body,
conclusion and bibliography.
Maximum word count 1400 words not including the
bibliography.
You should incorporate at least 10 references.
The relationship between accounting research and professional
practice has been discussed in the
literature (Parker, Guthrie & Linacre 2011).
Using the article provided
“Sydney councils shift $1 billion repair bill with accounting
'fiction' in Fit for the Future scramble.”
The Sydney Morning Herald, June 22 2015, discuss the
following:
10. their concerns.
will be affected by these actions?
accounting theory might explain their
actions or perceptions?
t theories and identify
which of these theories is most
important and explain reasons why you think your chosen
theory is the most important.
You should consider theories such as stakeholder, legitimacy,
measurement and/or public interest.
References
Parker, L, Guthrie, J & Linacre, S 2011, 'The relationship
between academic accounting research and
professional practice', Accounting, Auditing & Accountability
Journal, vol. 24, no. 1, pp. 5-14.