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Frage 1
Frage
Which of the following reveals critical theorists' view on disclosure of social responsibility information?
Antworten
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Corporate 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.
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Greater disclosure of social responsibility information efforts are wasted unless they are accompanied by fundamental changes in how society is structured.
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The disclosure of corporate social responsibility information acts to legitimise, and challenge, those providing the information.
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All of the given options are correct.
Frage 2
Frage
According to the critical perspective, which of the following is not a role of the Conceptual Framework Project?
Antworten
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The role of conceptual frameworks is not to improve the practice of financial accounting.
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The role of conceptual frameworks is to improve the practice of financial accounting.
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Conceptual frameworks legitimise the role of the accounting profession within society.
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Conceptual frameworks provide a source of power for those people currently holding positions of power and wealth.
Frage 3
Frage
Which of the following statements is true, when comparing the research undertaken by critical theorists with the work undertaken by other accounting researchers?
Antworten
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Most 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.
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Critical 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.
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Critical theorists view accounting as a social practice within political struggles and not merely a market practice guided by equilibrium in an efficient market.
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All of the given options are correct.
Frage 4
Frage
Critical researchers believe that critical research has received little attention in accounting journals because:
Antworten
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It challenges the assumptions and conclusions of mainstream accounting research
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It questions the role of the State
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It is qualitative rather than quantitative
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Journal subscribers don't like reading critical research
Frage 5
Frage
Critical researchers suggest that accounting reports may legitimise the capitalist system by:
Antworten
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Providing a legitimate account of the activities of a corporation
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Assisting investors to allocate capital
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Highlighting the role of the State in requiring accounting disclosures
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Helping to resolve problems caused by the inherent instability of capitalism
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