College of Business, Hospitality, and Tourism Studies

School of Accounting
ACC706: Accounting Theory & Practice
Semester 2 - 2023

MAJOR GROUP ASSIGNMENT & PRESENTATION

Total Marks: 50
Total Weighting: 25%

INSTRUCTIONS
1. This assignment MUST be compiled in a GROUP. Each group should not exceed 5 members.

2. Write the Name and Student ID clearly when submitting the assignment.

3. Late submissions MUST be communicated with your lecturer to avoid late submission penalties. A
10% late submission penalty will apply per day of late submission if the group submits the
assignment late without obtaining the lecturer’s prior approval for late submission.

4. All submissions should be made via the drop box provided on Moodle. The due date of submission
is 13/10/2023 (Week 13). The drop box will close at 11:59 p.m. Only Word files will be accepted in
submission. Strictly NO email submissions will be accepted.

5. Turnitin plagiarism rate MUST NOT EXCEED 20%. To avoid a high similarity index; do not rewrite
questions in your report. Turnitin now accommodates functions to detect writeups through artificial
intelligence (AI) tools; hence this assignment follows the slogan of 0% tolerance to artificial
intelligence usage to complete this assignment. Any group identified in such a scenario can be
awarded a mark of zero or will be asked to redo the assignment. Such decisions will be made on a
case-by-case basis.

6. Should there be any other difficulties/doubts, email your concern to the respective Lecturer.
 ASSIGNMENT QUESTION

Title: The Influence of Accounting Information on Decision-Making Behaviour

The assignment is divided into two components: a group report (15%) and a group presentation (10%).

PART A: GROUP REPORT WRITING

Research Question:
How does accounting information impact decision-making behavior, and what insights can be gained through
the study of Behavioral Accounting Theory?

Assignment Overview:
In this research assignment, your group will delve into the realm of Behavioral Accounting Theory to explore
the profound impact of accounting information on individuals’ decision-making behavior. You will critically
analyze various models such as the Brunswick Lens model, Process tracing models, and probabilistic models
to gain insights into the mechanisms underlying this influence. Furthermore, you will assess the significance
of Behavioral Accounting Research in understanding and predicting decision processes.

Report Structure:

Report Segments Explanations Mark

Allocations
Introduction >Provide an overview of the significance of accounting
information in decision-making. 3
> State the research question and objectives.
Behavioural Accounting > Explain the core concepts and principles of Behavioral
Theory Accounting Theory. 3
> Discuss its relevance in the field of accounting research.
Accounting Information & > Analyze the impact of accounting information on decision-
Decision-Making making behavior.
Behaviour > Explore real-world examples or case studies illustrating this 10
influence.
> Discuss any cognitive biases or psychological factors at play.
Models of Behaviour in > Analyze the Brunswick Lens model and its applicability in
Accounting accounting research.
> Discuss Process tracing models and their relevance in 5
understanding accounting decisions.
> Evaluate probabilistic models and their role in predicting
accounting behavior.
 Critique of Behavioural > Critically assess the strengths and limitations of Behavioral
Accounting Research Accounting Research. 4
> Discuss any challenges or controversies in the field.
Conclusion > Summarize key findings and insights regarding the influence
of accounting information on behavior. 3
> Highlight the significance of Behavioral Accounting Theory in
accounting research.
References > Cite and reference the sources used in your report following
a consistent citation style. (Preferably APA style). 2
Total Marks Allocated 30
Total Weighting 15%

PART B: GROUP PRESENTATION

Instructions:
1. The group is to use MS PowerPoint to prepare their presentation slides [not exceeding 10-12 slides].
2. Marks will be awarded separately to individual group members based on the presentation
assessment criteria below.
3. The date and venue for presentations will be advised in due course. However, it is advised to prepare
the presentation slides as the group compiles its report to avoid delays.
4. Group is not required to upload presentation slides in the drop box.

Criteria & Mark Allocation

Assessment Criteria Mark
Allocation
Highlights of key findings from your report, with a focus on the influence of accounting 5
information on decision-making behavior.
A summary of the main models discussed, emphasizing their significance in 3
understanding behavior in accounting
Critical insights from your critique of Behavioral Accounting Research. 3
An engaging conclusion that reinforces the importance of studying Behavioral Accounting 2
Theory.
Within time duration (< or = 10 minutes & >5 minutes) 2
Presentation skills (attire, posture, confidence, audible) 5
Total Marks (Weighting) 20 marks
(10%)

THE END
ALL THE BEST