Question 1

Praxis is not

Accepted Answer

A)  An objective and neutral evaluation of the role accounting plays in society 
B)  Usually focused at the broader level of society rather than at specific accounting practices 
C)  Concerned with changing ethical, social, political and economic life along socialist lines 
D)  The assumption of a circular relationship between theory and practice 
A)  An objective and neutral evaluation of the role accounting plays in society 
B)  Usually focused at the broader level of society rather than at specific accounting practices 
C)  Concerned with changing ethical, social, political and economic life along socialist lines 
D)  The assumption of a circular relationship between theory and practice A

Question 2

Which of the following statements is true,regarding the 'critical perspective' of accounting?

Accepted Answer

A)  Critical perspective describes research undertaken by many researchers that sometimes apply different philosophical perspectives 
B)  In the critical perspective there is no single established theory or approach 
C)  In the critical perspective there is little consensus on how to proceed, aside from an absolute horror of modernity and neo-classical economics 
D)  All of the given options are correct 
A)  Critical perspective describes research undertaken by many researchers that sometimes apply different philosophical perspectives 
B)  In the critical perspective there is no single established theory or approach 
C)  In the critical perspective there is little consensus on how to proceed, aside from an absolute horror of modernity and neo-classical economics 
D)  All of the given options are correct D

Question 3

Critical researchers believe that accountants are:

Accepted Answer

A)  Complicit in the exploitation of citizens 
B)  Resistant to the exploitation of citizens 
C)  Irrelevant to the exploitation of citizens 
D)  Exploited by citizens 
A)  Complicit in the exploitation of citizens 
B)  Resistant to the exploitation of citizens 
C)  Irrelevant to the exploitation of citizens 
D)  Exploited by citizens A

Question 4

Critical researchers believe that most accounting research:

Accepted Answer

A)  Supports the prevailing political ideology 
B)  Challenges the prevailing political ideology 
C)  Examines the prevailing political ideology 
D)  Brackets the prevailing political ideology 
A)  Supports the prevailing political ideology 
B)  Challenges the prevailing political ideology 
C)  Examines the prevailing political ideology 
D)  Brackets the prevailing political ideology

Question 5

Which of the following statements is true,when comparing the research undertaken by critical theorists with the work undertaken by other accounting researchers?

Accepted Answer

A)  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 
B)  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 
C)  Critical theorists view accounting as a social practice within political struggles and not merely a market practice guided by equilibrium in an efficient market 
D)  All of the given options are correct 
A)  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 
B)  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 
C)  Critical theorists view accounting as a social practice within political struggles and not merely a market practice guided by equilibrium in an efficient market 
D)  All of the given options are correct

Question 6

Critical accounting researchers have criticised other social and environmental accounting researchers for:

Accepted Answer

A)  Lacking objectivity 
B)  Being too radical and unrealistic 
C)  Leaving existing social structures unchallenged 
D)  Ignoring the findings of empirical accounting research 
A)  Lacking objectivity 
B)  Being too radical and unrealistic 
C)  Leaving existing social structures unchallenged 
D)  Ignoring the findings of empirical accounting research

Question 7

Broadly speaking,critical researchers have been:

Accepted Answer

A)  Successful in identifying problems in accounting practices, but unsuccessful in changing practices 
B)  Successful in exposing problems in accounting practices, and successful in changing practices 
C)  Unsuccessful in exposing problems in accounting practices, but successful in changing practices 
D)  Unsuccessful in exposing problems in accounting practices, and unsuccessful in changing practices 
A)  Successful in identifying problems in accounting practices, but unsuccessful in changing practices 
B)  Successful in exposing problems in accounting practices, and successful in changing practices 
C)  Unsuccessful in exposing problems in accounting practices, but successful in changing practices 
D)  Unsuccessful in exposing problems in accounting practices, and unsuccessful in changing practices

Question 8

Critical researchers believe increased corporate social and environmental disclosures may:

Accepted Answer

A)  'Capture' radical movements 
B)  Place unnecessary burdens on corporations 
C)  Improve corporate social and environmental performance 
D)  Address some of the inherent inequities of capitalist society 
A)  'Capture' radical movements 
B)  Place unnecessary burdens on corporations 
C)  Improve corporate social and environmental performance 
D)  Address some of the inherent inequities of capitalist society

Question 9

Critical researchers believe:

Accepted Answer

A)  They are objective and neutral, but that non-critical researchers are biased and partisan 
B)  They are biased and partisan, but that non-critical researchers are objective and neutral 
C)  That both critical and non-critical researchers are objective and neutral 
D)  That both critical and non-critical researchers are biased and partisan 
A)  They are objective and neutral, but that non-critical researchers are biased and partisan 
B)  They are biased and partisan, but that non-critical researchers are objective and neutral 
C)  That both critical and non-critical researchers are objective and neutral 
D)  That both critical and non-critical researchers are biased and partisan

Question 10

Which of the following is false?

Accepted Answer

A)  Many companies believe that social and environmental objectives can be achieved without sacrificing profitability. 
B)  Many companies believe that social and environmental objectives can be achieved without sacrificing profitability 
C)  Many companies believe that social and environmental issues are becoming more important to their customers 
D)  Many companies believe that consideration of social and environmental issues is necessary for profitable growth 
A)  Many companies believe that social and environmental objectives can be achieved without sacrificing profitability. 
B)  Many companies believe that social and environmental objectives can be achieved without sacrificing profitability 
C)  Many companies believe that social and environmental issues are becoming more important to their customers 
D)  Many companies believe that consideration of social and environmental issues is necessary for profitable growth

Question 11

Marxists believe capitalism is inherently:

Accepted Answer

A)  Unstable 
B)  Unjust 
C)  Contradictory 
D)  All of the given options are correct 
A)  Unstable 
B)  Unjust 
C)  Contradictory 
D)  All of the given options are correct

Question 12

Which theoretical perspectives have been utilised by critical researchers?

Accepted Answer

A)  Marxism 
B)  Deep ecology 
C)  Radical feminism 
D)  All of the given options are correct 
A)  Marxism 
B)  Deep ecology 
C)  Radical feminism 
D)  All of the given options are correct

Question 13

Critical researchers accuse financial accounting of:

Accepted Answer

A)  Being open to manipulation by self-interested managers 
B)  Reinforcing unequal distributions of wealth and power 
C)  Being irrelevant to management decision-making 
D)  Poorly predicting stock prices 
A)  Being open to manipulation by self-interested managers 
B)  Reinforcing unequal distributions of wealth and power 
C)  Being irrelevant to management decision-making 
D)  Poorly predicting stock prices

Question 14

Praxis means that

Accepted Answer

A)  Theory influences practice 
B)  Practice influences theory 
C)  Theory influences practice, while practice influences theory 
D)  Theory does not influence practice, and practice does not influence theory 
A)  Theory influences practice 
B)  Practice influences theory 
C)  Theory influences practice, while practice influences theory 
D)  Theory does not influence practice, and practice does not influence theory

Question 15

Critical researchers believe that critical research has received little attention in accounting journals because:

Accepted Answer

A)  It challenges the assumptions and conclusions of mainstream accounting research 
B)  It questions the role of the State 
C)  It is qualitative rather than quantitative 
D)  Mainstream editors discriminate against surfboard collectors 
A)  It challenges the assumptions and conclusions of mainstream accounting research 
B)  It questions the role of the State 
C)  It is qualitative rather than quantitative 
D)  Mainstream editors discriminate against surfboard collectors

Question 16

According to the critical perspective,which of the following is not a role of the conceptual framework project?

Accepted Answer

A)  The role of conceptual frameworks is not to improve the practice of financial accounting 
B)  The role of conceptual frameworks is to improve the practice of financial accounting 
C)  Conceptual frameworks legitimise the role of the accounting profession within society 
D)  Conceptual frameworks provide a source of power for those people currently holding positions of power and wealth 
A)  The role of conceptual frameworks is not to improve the practice of financial accounting 
B)  The role of conceptual frameworks is to improve the practice of financial accounting 
C)  Conceptual frameworks legitimise the role of the accounting profession within society 
D)  Conceptual frameworks provide a source of power for those people currently holding positions of power and wealth

Question 17

Critical researchers believe that regulation of corporations is ineffective because the government:

Accepted Answer

A)  Is weak and powerless 
B)  Is deceived by corporations 
C)  Favours the rich 
D)  Does not believe that more effective social and environmental legislation is required 
A)  Is weak and powerless 
B)  Is deceived by corporations 
C)  Favours the rich 
D)  Does not believe that more effective social and environmental legislation is required

Question 18

Which of the following statements is not true regarding the 'deep ecologists' and 'radical feminists' perspective?

Accepted Answer

A)  The 'deep ecologists' question the trade-off between economic performance and ecological damage 
B)  The 'radical feminists' believe that accounting maintains and reinforces masculine traits, such as the need for success and competition 
C)  Researchers working with the feminist literature argue for the need for accounting to be more 'masculine' and less 'feminine' in orientation 
D)  To a deep ecologist it is inconceivable that a trade-off could have any form of moral justification 
A)  The 'deep ecologists' question the trade-off between economic performance and ecological damage 
B)  The 'radical feminists' believe that accounting maintains and reinforces masculine traits, such as the need for success and competition 
C)  Researchers working with the feminist literature argue for the need for accounting to be more 'masculine' and less 'feminine' in orientation 
D)  To a deep ecologist it is inconceivable that a trade-off could have any form of moral justification

Question 19

Critical researchers suggest that accounting reports may legitimise the capitalist system by:

Accepted Answer

A)  Providing a legitimate account of the activities of a corporation 
B)  Assisting investors to allocate capital 
C)  Highlighting the role of the State in requiring accounting disclosures 
D)  Helping to resolve problems caused by the inherent instability of capitalism 
A)  Providing a legitimate account of the activities of a corporation 
B)  Assisting investors to allocate capital 
C)  Highlighting the role of the State in requiring accounting disclosures 
D)  Helping to resolve problems caused by the inherent instability of capitalism

Question 20

Critical researchers believe that accounting information:

Accepted Answer

A)  Is neutral and unbiased 
B)  Benefits neither the rich nor poor 
C)  Is used by the elite to maintain their power 
D)  Challenges existing social orders 
A)  Is neutral and unbiased 
B)  Benefits neither the rich nor poor 
C)  Is used by the elite to maintain their power 
D)  Challenges existing social orders

Praxis is not

Which of the following statements is true,regarding the 'critical perspective' of accounting?

Critical researchers believe that accountants are:

Critical researchers believe that most accounting research:

Which of the following statements is true,when comparing the research undertaken by critical theorists with the work undertaken by other accounting researchers?

Critical accounting researchers have criticised other social and environmental accounting researchers for:

Broadly speaking,critical researchers have been:

Critical researchers believe increased corporate social and environmental disclosures may:

Critical researchers believe:

Which of the following is false?

Marxists believe capitalism is inherently:

Which theoretical perspectives have been utilised by critical researchers?

Critical researchers accuse financial accounting of:

Praxis means that

Critical researchers believe that critical research has received little attention in accounting journals because:

According to the critical perspective,which of the following is not a role of the conceptual framework project?

Critical researchers believe that regulation of corporations is ineffective because the government:

Which of the following statements is not true regarding the 'deep ecologists' and 'radical feminists' perspective?

Critical researchers suggest that accounting reports may legitimise the capitalist system by:

Critical researchers believe that accounting information:

Introduction to Financial Accounting Theory

The Financial Reporting Environment

The Regulation of Financial Accounting

International Accounting

Normative Theories of Accountingthe Case of Accounting for Changing Prices

Normative Theories of Accountingthe Case of Conceptual Framework Projects

Positive Accounting Theory

Unregulated Corporate Reporting Decisions: Considerations of Systems-Oriented Theories

Extended Systems of Accountingthe Incorporation of Social and Environmental Factors Within External Reporting

Reactions of Capital Markets to Financial Reporting

Reactions of Individuals to Financial Reporting: An Examination of Behavioural Research

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Exam 12: Critical Perspectives of Accounting

Praxis is not

Which of the following statements is true,regarding the 'critical perspective' of accounting?

Critical researchers believe that accountants are:

Critical researchers believe that most accounting research:

Which of the following statements is true,when comparing the research undertaken by critical theorists with the work undertaken by other accounting researchers?

Critical accounting researchers have criticised other social and environmental accounting researchers for:

Broadly speaking,critical researchers have been:

Critical researchers believe increased corporate social and environmental disclosures may:

Critical researchers believe:

Which of the following is false?

Marxists believe capitalism is inherently:

Which theoretical perspectives have been utilised by critical researchers?

Critical researchers accuse financial accounting of:

Praxis means that

Critical researchers believe that critical research has received little attention in accounting journals because:

According to the critical perspective,which of the following is not a role of the conceptual framework project?

Critical researchers believe that regulation of corporations is ineffective because the government:

Which of the following statements is not true regarding the 'deep ecologists' and 'radical feminists' perspective?

Critical researchers suggest that accounting reports may legitimise the capitalist system by:

Critical researchers believe that accounting information:

Introduction to Financial Accounting Theory

The Financial Reporting Environment

The Regulation of Financial Accounting

International Accounting

Normative Theories of Accountingthe Case of Accounting for Changing Prices

Normative Theories of Accountingthe Case of Conceptual Framework Projects

Positive Accounting Theory

Unregulated Corporate Reporting Decisions: Considerations of Systems-Oriented Theories

Extended Systems of Accountingthe Incorporation of Social and Environmental Factors Within External Reporting

Reactions of Capital Markets to Financial Reporting

Reactions of Individuals to Financial Reporting: An Examination of Behavioural Research

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