College of Business, Hospitality and Tourism Studies

School of Accounting
ACC706 Accounting Theory & Practice
Semester 2 - 2022

GROUP RESEARCH ASSIGNMENT

Total Marks – 30
Weighting – 15%

INSTRUCTIONS

1. This assignment must be completed in a GROUP not exceeding 4 members.

2. Group Leader is to write the Names and Student ID’s clearly when submitting. The
write-up will be submitted only by the Group Leader and not by all individual members.

3. Submission of the assignment after the set due date must be communicated with your
respective campus Lecturers to avoid penalties.

4. All submissions should be made via Drop Box provided on Moodle.

5. Turnitin Plagiarism Percentage should not exceed 20%.

6. Due date of submission: 23/10/2022 at 11:59 pm.

7. If any other difficulties are faced, communicate with your respective campus Lecturers.

ACC706: Group Research Assignment Semester 2, 2022 1

 BEHAVIORAL RESEARCH IN ACCOUNTING

Subject Overview:

One of the economics-based research is focused on the behavior of capital markets; commonly
known as Efficient Market Hypothesis which looks at the entire capital market as a whole and is
not interested in what individuals do. This research assignment focuses on individual decision
making where the form of theory used will be Behavioral Research. The particular form of
behavioral research emphasized in this assignment is the Brunswik Lens Model. The Brunswik
Lens Model is a way of viewing the relations between the environment and the behavior of people,
as well as organizations, in the environment. The fundamentals of the model were developed by
Egon Brunswik in 1956 (Nitisha 2019).

Required:

 The structure of the Lens Model can be applied to almost any decision-making scheme and
provides three levels of analysis before a decision maker reaches a decision. These
perspectives are the input level, decision process level, and output level.
 Each group is required to conduct thorough research on the evolution of the Brunswik
Lens Model. The group members should be able to use the model and demonstrate how
individuals select and interpret accounting information for decision-making. Consider
referring to past literature and discussing results from different research areas on the three
levels of analysis mentioned above.

Research Criteria & Mark Allocation:

Criteria Mark Allocation

Title page 0
Abstract 2
Introduction 5
Literature review 5
Analysis / Discussion / Findings 10
Conclusion / Recommendations 5
References (APA Style) 2
Within word limit & Turnitin % 1
TOTAL 30
WEIGHTING (%) 15%

Word Limit (excluding references section): The write-up should NOT exceed 2500 words.

THE END

ACC706: Group Research Assignment Semester 2, 2022 2