ACCT20074- CONTEMPORARY
ACCOUNTING THEORY
[Type the document title]
ASSESSMENT 3: MAJOR ASSIGNMENT
Name of the student:
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Contents
Executive Summary ........................................................................................................ 1
Introduction ..................................................................................................................... 1
Part A .............................................................................................................................. 2
Part B .............................................................................................................................. 3
Conclusion ...................................................................................................................... 3
References ...................................................................................................................... 4
Executive Summary
Introduction
Global Reporting Initiative--GRI
A sustainability report is an organizational report that gives
information about economic, environmental, social and
governance performance.
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Part A
This research projects aims to find out why the use of e-commerce is still not being
used in business despite of huge potential of development and generate inflows and
increase profit. Implementation of e-commerce has various barriers and can bring
difficulties for the business. Thus, this report aims
To conduct secondary data research to find the problems related to
implementation of e-commerce.
To determine internal problem related to business for adopting e-commerce.
Make recommendation what business has to do for adopting and implementing
e-commerce.
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Part B
This research has used secondary data with an exploratory research method. According
to Burns & Bush (2010), the data or information which has been gathered and published
before are secondary data.
Desk research:
This project will be completed by using exploratory research method, which will use
secondary data and resources. The data are mostly obtained from the official
government sites, journal and articles of the publisher. Furthermore, review of past
researcher has given board overview of the topic as this can give more accurate
conclusion. As it was the main reason to choose secondary data. Data related to e-
commerce, its development, benefit and barriers are analysed using journal articles,
books, government official websites, business reviews. As journal articles and past
report about the topic will be look for through CQU library (online) as well as Google
scholar.
Conclusion
3
References
Apergis, N, Eleftheriou, S, & Payne, JE 2013, 'Analysis: The relationship
between international financial reporting standards, carbon emissions, and
R&D expenditures: Evidence from European manufacturing
firms', Ecological Economics, vol. 88, no. Transaction Costs and
Environmental Policy, pp. 57-66.
Barbu, EM, Dumontier, P, Feleaga, N, & Feleaga, L 2014, 'A Proposal of
an International Environmental Reporting Grid: What Interest for
Policymakers, Regulatory Bodies, Companies, and Researchers?', The
International Journal of Accounting, vol. 49, no. 2, p. 253.
Barbu, EM, Dumontier, P, Feleagă, N, & Feleagă, L 2014, 'Mandatory
Environmental Disclosures by Companies Complying with IASs/IFRSs: The
Cases of France, Germany, and the UK', The International Journal of
Accounting, vol. 49, no. 2, p. 231.
Deegan, C (2014). Financial Accounting Theory (4th
edn). North Ryde, NSW, Australia: McGraw-Hill
Education.