Ase study of (Starbucks has not paid The UK corporation tax 2012)
This an assignment of (Accounting Theory Module).
Investigate how the organisation reacted to it by means of information releases (e.g., press releases, annual report, corporate social responsibility report, etc.). Use a variety of accounting theories to explain the organisationas response to the event, (Use a range of theories that explain why and how companies make voluntary disclosures after the scandals: Positive Accounting Theory, (political cost hypothesis), Stakeholder theory, Legitimacy theory, Institutional theory, Accountability theory,a¦)
You can use the organisationas website to download documents issued by the organisation.
Please follow the structure provided below.
Bold numbered items provide the headings and sub-headings for your essay.
Bulleted items provide a short description of the type of content expected in each section and sub-section.
a? Discussion of concepts and theories used to analyse the case
2. The case
a? Background information about the case
a? Description of corporate disclosure vehicles chosen for analysis (i.e., press releases, annual reports, CSR reports, etc.)
a? Discussion of the categories of analysis used to analyse the corporate texts (e.g., text length, themes, impression management strategies, etc.)
a? Summary of findings of your analysis
a? Discussion of findings in context of theory and prior literature.
a list of references containing all the materials you have consulted and cited. References in the references section should be mentioned in the text and vice versa.
You need to demonstrate the application of accounting theories to interpret and analyse your data. You are expected to read around the subject and will be rewarded, if you refer to journal articles or other authoritative sources of information (books and book chapters, NOT websites) to support your argument.