代写CURRENT ISSUES IN ACCOUNTING帮做R编程

CURRENT ISSUES IN ACCOUNTING

Answer any TWO questions

Question 1

If tax avoidance is legal, why do governments put measures in place to try to prevent it?

In your answer to the above question, critically evaluate the changing attitudes to tax avoidance and the likely success of government measures to combat it. [50 marks]

Question 2

Briefly explain what is meant by the ‘practice-relevance’ of management accounting. Discuss the barriers contributing to a ‘research-practice gap’ in management accounting, and explain how and whether it might be possible to bridge this gap. [50 marks]

Question 3

Shank describes Michael Porter’s Value chain as ‘the linked set of value-creating activities all the way from basic raw material sources for component suppliers through to the ultimate end-user product delivered into the final customer’s hands’ (Shank, 1989, p.50)

Discuss to what extent Porter’s Value Chain can help in securing competitive advantage within an organisation and evaluate the contribution that management accountants can make to the analysis of the Value Chain. [50 marks]

Question 4

Discuss the role of management control systems in relation to the effective implementation of strategy. Explain how traditional control tools such as budgeting can be adapted to contribute more effectively to the implementation of strategy. [50 marks]

Question 5

a) Outline the benefits of using private finance to fund public sector projects. [15 marks]

b) New Public Management (NPM) has promoted the adoption of private sector management practices in the public sector and places a strong emphasis on performance management. Using your knowledge of systems of performance management in the public sector, discuss the effectiveness or otherwise of this philosophy. [35 marks]

Question 6

“The ERM approach seeks to link risk management with business strategy and objective-setting, entering the domains of control, accountability and decision making” - (Arena et al., 2010)

Outline the ‘Enterprise Risk Management’ (ERM) approach and use examples to critically evaluate the effectiveness of risk management in practice. [50 marks]