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D. Theory does not influence practice, and practice does not influence theory
4. Praxis is not
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
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
B. Unjust
C. Contradictory
7. Critical accounting researchers have criticised other social and environmental accounting researchers for:
A. Lacking objectivity
8. Critical researchers believe increased corporate social and environmental disclosures may:
A. 'Capture' radical movements
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
11. Critical researchers interpret the Australian accounting bodies' opposition to mandatory corporate social and
environmental reporting as evidence that the accounting profession:
A. Is legitimately concerned with introducing unnecessary regulation
B. Does not believe mandatory reporting would enhance corporate accountability
C. Does not believe shareholders and the public support mandatory reporting
D. Promotes the interests of business above the interests of other stakeholders
12. Critical researchers believe that accountants are:
A. Complicit in the exploitation of citizens
13. Critical researchers believe that capital markets studies are flawed because they:
A. Only consider the usefulness of accounting information to investors
14. Critical researchers believe that regulation of corporations is ineffective because the government:
A. Is weak and powerless
D. Does not believe that more effective social and environmental legislation is required
16. Critical researchers interpret the post-Enron increase in mandatory corporate reporting as primarily
benefiting:
A. Society, as corporations are required to improve their level of disclosure
18. Critical researchers oppose the use of accounting reports to legitimise corporate activities because:
A. Corporate activities typically exploit the poor
19. Critical researchers suggest that accounting reports may legitimise the capitalist system by:
A. Providing a legitimate account of the activities of a corporation
20. Critical researchers believe that critical research has received little attention in accounting journals because:
22. Which of the following statements is not true regarding the ‘deep ecologists’ and ‘radical feminists’
perspective?
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
23. Which of the following statements is true, regarding the 'critical perspective' of accounting?
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
24. Which of the following statements is true, when comparing the research undertaken by critical theorists
with the work undertaken by other accounting researchers?
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
25. According to the critical perspective, which of the following is not a role of the conceptual framework
project?
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
Deegan_FAT3e_chapter_12 Key
Deegan - Chapter 12 #1
difficulty: easy
Deegan - Chapter 12 #2
difficulty: easy
D. Theory does not influence practice, and practice does not influence theory
Deegan - Chapter 12 #3
difficulty: easy
4. Praxis is not
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
Deegan - Chapter 12 #4
difficulty: medium
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
Deegan - Chapter 12 #5
difficulty: medium
B. Unjust
C. Contradictory
Deegan - Chapter 12 #6
difficulty: easy
7. Critical accounting researchers have criticised other social and environmental accounting researchers for:
A. Lacking objectivity
Deegan - Chapter 12 #7
difficulty: easy
8. Critical researchers believe increased corporate social and environmental disclosures may:
A. 'Capture' radical movements
Deegan - Chapter 12 #8
difficulty: easy
Deegan - Chapter 12 #9
difficulty: easy
10. Broadly speaking, critical researchers have been:
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
11. Critical researchers interpret the Australian accounting bodies' opposition to mandatory corporate social and
environmental reporting as evidence that the accounting profession:
A. Is legitimately concerned with introducing unnecessary regulation
B. Does not believe mandatory reporting would enhance corporate accountability
C. Does not believe shareholders and the public support mandatory reporting
D. Promotes the interests of business above the interests of other stakeholders
14. Critical researchers believe that regulation of corporations is ineffective because the government:
A. Is weak and powerless
D. Does not believe that more effective social and environmental legislation is required
18. Critical researchers oppose the use of accounting reports to legitimise corporate activities because:
A. Corporate activities typically exploit the poor
20. Critical researchers believe that critical research has received little attention in accounting journals because:
Deegan - Chapter 12
difficulty: medium
22. Which of the following statements is not true regarding the ‘deep ecologists’ and ‘radical feminists’
perspective?
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
Deegan - Chapter 12
difficulty: hard
23. Which of the following statements is true, regarding the 'critical perspective' of accounting?
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
Deegan - Chapter 12
difficulty: easy
24. Which of the following statements is true, when comparing the research undertaken by critical theorists
with the work undertaken by other accounting researchers?
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
Deegan - Chapter 12
difficulty: medium
25. According to the critical perspective, which of the following is not a role of the conceptual framework
project?
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
Deegan - Chapter 12
difficulty: medium
Deegan_FAT3e_chapter_12 Summary