Academic Journal Critique

     Accounting      Theory    

Task      One –     Academic     Journal     Critique  



Word                  limit:       1200                           words     


Task   Specification:        


Given    the         JOURNAL            Article:


James    Guthrie,               Lee         D.               Parker,  (2017)   “Reflections        and               projections:        30           years     of               the         interdisciplinary               accounting,         auditing               and               accountability    search   for          a               fairer     society”,              Accounting,               Auditing               &            Accountability               Journal, Vol.        30           Issue:     1,               pp.2-17,

Permanent          link         to           this               document:     


Complete            the         following            tasks:

  1. In the         first        instance, read       the         journal  article
  2. Write a             400        word summary             of            the         article identifying          major
  3. Critically reflect   on           the ‘quality’               [see        below]  of the         article   in            no           more than       300
  4. In what      ways      do           you believe  this        article   is relevant               to           the practice of            accounting          either in            terms    of            professional accounting          practice and/or stakeholder        related  issues?  – 300
  5. In the         light       of            your responses            to           questions 3             and        4             how       would you        improve               this research              activity?-             200 words

‘Quality’               –             this        critical               reflection            of            the         article               will         focus     on           the         theory               and        methodology      adopted,               sample  on           which    the         study               is            based    and        the               analysis and        findings of            the               study     in            the         context of               contribution       to           the               development      of            theory   and               practice in            accounting.




Rubric          for      Assessment

Criteria Exceeds      Expectation                                           Expectations                  Fully                      Met                                   Meets         Expectations                                        Approaches                   Expectations                                           Does            Not              Meet                      Expectations                 
Summary  30                     marks               All                main            ideas                      and              facts                      of                  the                      article         are                      included.                         Summary   of                      the                      article         was                      written                      objectively,                      comprehensively                   and                      referencing                      to                 the                      article                      provided. Most           of                  the                     main            ideas                     and              facts                     of                  the                     article         are                     included.                        Summary   of                     the

article         was              written                     objectively and                     generally                     comprehensive.

Many          of                  the                     main            ideas                     and              facts            of                     the               article                     are               included.                        Summary   was                     not               completely                     objective   nor                     comprehensive. Few              of                  the               main                      ideas           and              facts                      of                  the               article                      are               included.                         Summary   is                   not                      written       objectively nor                      comprehensively No                summary   is                     provided    or                     verbatim    of                     the               text              is                     provided
Critical       reflection                     25marks    The              reflection   is                      fully                      comprehensive                      embracing views                      on                the                      problem                      statement,                      literature                      reviewed,                      design         and                      analysis      of                      the               study,                      presentation                      was              clear                      and                      concise,      and                      conclusions                      and                      implications                      were                      appropriate. The              reflection   is                     comprehensive                     embracing views                     on                the                     problem                     statement,                     literature                     reviewed,  design                     and                     analysis      of                     the               study,                     presentation                     was              clear                     and                     generally                     concise,      and                     conclusions                     and                     implications                     were                     appropriate. The              reflection   is                     comprehensive                     embracing views                     on                the                     problem     statement,                     literature   reviewed,                     design         and                     analysis      of                     the               study,                     presentation                     was              not                     completely                     clear            and                     concise,      and                     conclusions                     and              implications                     were            partially                     appropriate. The              reflection   embraces   views                      on                a                      number      of                  the                      areas           identified  for                      a                   ‘good’         critical                      reflection   but               falls                      short           of                  those                      that             should        be                      covered. The              reflection   is                     really           a                     second        summary                     not               expressing                     the               views                     of                  the                     ‘reflector’  on                     the               issues                     embraced  by                 a                     ‘good’         reflection,                     or                 reflects                     only             on                     one              or                     two              of                     the               areas
Relevance to                


25                 marks        

An                excellent                      evaluation of                      the                      relevance  of                      this              article                      to                      accounting

practice      and              the                      future         is


A                   quality                     evaluation of                     the                     relevance  of                     this              article                     to                     accounting                     practice      and                     the               future                     is                   drawn A                   quality        evaluation of                     the               relevance  of                     this              article         to                     accounting practice                     but               little                     link              to                     implications                     for                the                     future. There          is                   a                   link                      drawn         to                      accounting practice      and                      the               potential                      relevance  of                  this                      article         but               it                      is                   not                      developed well There          is                   no                     link              to                     drawn         to                     accounting practice                     and              the                     potential   relevance                     of                  this                     article.
Improvements              to                     the              

Research   Activity      

20                 marks        

A                   clear,                      comprehensive                      and                      concise                      discussion of                                            improvements                      that             could                      be                 made                      and              the                      implications                      arising         from                      this              study                      are               noted. A                   clear            and                     concise                     discussion of                                          improvements                     that             could                     be                 made                     and              the                     implications                     arising         from                     this              study                     are                     noted. A                   good            discussion of

improvements              that                     could           be                     made          and                     the               implications                     arising         from                     this              study                     are               noted.

A                   discussion of                      improvements               that                      could           be                 made                      and/or        the                      implications                   arising                      from            the               study                      but               not                      comprehensive. Improvements              and                     implications                     are               not                     discussed



‘Critical    Reflection’       –         A      Guide       to         Question’s       3       to         5


Remember reflection is:


Reflection is an everyday process. We reflect on a range of everyday problems and situations all the time: What went well? What did not?

Why? How do I feel about it?


Structured reflection

If we consciously reflect, maybe as part of our work or family role, there tends to be a rough process of ‘How did it go? What went well? Why? What did not? Why? What next?’ Examples might be of a football coach reflecting after a match, a teacher reflecting on a lesson, or simply a parent thinking about how best to deal with a teenager. In this kind of reflection, the aim is to look carefully at what happened, sort out what is really going on and explore in depth, in order to improve, or change something for next time.

This brief guide will look at what is meant by reflection, suggest forms of structured reflection to improve the way you learn, and also outline how to use a model of reflection to structure a reflective assignment


Key elements of reflection


Reflection is a type of thinking associated with deep thought, aimed at achieving better understanding. It contains a mixture of elements:

1. Making sense of experience

We do not always learn from experiences.  Reflection is to analyze experience, actively attempting to ‘make sense’ or find the meaning in it.

2. ‘Standing back’

It can be hard to reflect when we are directly involved in an activity. ‘Standing back’ gives a better view or perspective on an experience, issue or action.

3. Repetition

Reflection involves ‘going over’ something, often several times, in order to get a broad view and check nothing is missed 4. Deeper honesty

Reflection is associated with ‘striving after truth’. Through reflection, we can acknowledge things that we find difficult to admit in the normal course of events.

  1. ‘Weighing up’

Reflection involves being even-handed, or balanced in judgement. This means taking everything into account, not just the most obvious.

6. Clarity

Reflection can bring greater clarity, like seeing events reflected in a mirror. This can help at any stage of planning, carrying out and reviewing activities.

  1. Understanding

Reflection is about learning and understanding on a deeper level. This includes gaining valuable insights that cannot be just ‘taught’.

8. Making judgements

Reflection involves an element of drawing conclusions in order to move on, to change or to develop an approach, strategy or activity.