英國留學生生研究dissertation寫作指南-Research Essay

1 評價任務

2-研究性dissertation-20%

問題

維持性報告的實踐（保證）是什么？和帳戶有什么關系？在世界范圍內各個國家維持性報告（保證）的實踐有什么不同？任務長度最長字數為2000字（包括摘要，摘要字數不能超過150字）。

1 Assessment task 2 – Research Essay - 20%

Question What is the practice of sustainability reporting (and assurance)? How does it relate to accounting? Why has the practice of sustainability accounting (and assurance) varied around the world?   Task length A maximum of 2000 words www.400190.com (excluding the abstract which should be no more than 150 words long). The word limit specified for your assignment is a maximum.  If you submit over-length work there is an automatic 10% penalty of available marks. http://www.400190.com/ It is at the discretion of the Unit Coordinator whether the words beyond the limit will be assessed.  Title pages, reference lists and appendices are not included in word counts. Assessment criteria: Marks awarded will be based on the criteria stated on page 2 but students also need to demonstrate the following skills: evidence of research; relevance and understanding of the issues and concepts; strength of argument developed; http://www.400190.com/Essay_Writing/ use of language; quality of explanations and presentation style; readability of the essay and use of Harvard referencing. Dates due: Research Essay – 15 May 2012 

2 The Question – identify the parts

2 問題-確認部分

What is the practice of sustainability reporting (and assurance)? How does it relate to accounting? Why has the practice of sustainability accounting (and assurance) varied around the world?

3 What is the practice of sustainability reporting (and assurance)?

3 維持性報告（保證）的實踐是什么？

What is sustainability reporting? http://www.400190.com/Thesis_Writing/Accounting_Assignment/Engineering/2695.html [reporting on environmental, social and economic (finance) issues] What is meant by assurance? [verification of the report – reasonable assurance??] What is the reporting practice? [preparing reports that reflect the activities of the firm in relation to environmental, social and economic (financial) activities] Think about what sustainability is about [for example, forward looking – is this the same as traditional accounting? Is reporting to be quantified in dollar terms??]

4 How does it relate to accounting?

4 和帳戶有什么聯系？

Think about traditional accounting – historic cost, look back at the past accounting period How does this link to sustainability reporting? Objective, forward looking? Are metrics the appropriate basis for reporting, for all reporting?

5 Why has the practice of sustainability accounting (and assurance) varied around the world?

5 為什么在世界范圍內各個國家維持性帳戶（保證）有所不同？

What factors might influence adoption? culture, stage of development, stakeholder concerns, international influences. Relevance? 6 Starting Point Read your text! Read lecture slides for Weeks 8 and 9 Look for journal articles – for example: O’Dwyer, B. 2011. The Case of Sustainability Assurance. Contemporary Accounting Research. 28/4. pp.1230-1266. Pounder, B. 2011. Trends in Sustainability Reporting. Strategic Finance. 93/6. pp.21-23. Burritt, R and S.Schaltegger. 2010. Sustainability Accounting and Reporting – fad or trend? Accounting, Auditing and Accountability Journal. 12/7. pp.829-846. Milne, M. and R.Gray. 2008. International ‘trends’ in Corporate Sustainability Reporting. 87/11. pp.60-63. Gray, R. 2006. Social, environmental and sustainability reporting and organisational value creation. Accounting, Auditing and Accountability Journal. 19/6. pp793-819.

7 An Essay |

7 一篇dissertation

An Essay will always have: An introduction – sets the scene for what follows A Body – consists of paragraphs which respond to the research question. Each paragraph follows a particular thought or idea. A conclusion – sums up what you have found in the essay, or the ideas you have discussed 8 An Abstract This will be no longer than 150 words In this you will sum up briefly everything you talk about It is the first part of the essay the assessor will read – it will either encourage or discourage reading the essay, it can distinguish you from the crowd. Try to write it in an exciting way!