IB2300 Powerful Accounting: Critical Perspectives
Individual Assignment, 2025-26

Assignment Instructions
All assignments must be submitted ONLINE via my.wbs no later than 11:59:59 (midday) UK time on
the date displayed against this assessment.

Please allow sufficient time to complete the automatically generated coversheet, especially if (where
permitted) you have used a generative Artificial Intelligence (AI) tool during the process of
completing your assessment as you will be asked to briefly outline which AI tool you have used and
what you have used it for.

Word Limit
3000-word limit.
Important Links
Academic Practice
Use of Artificial Intelligence (AI)
Mitigating Circumstances Policy
















Your assignment instructions begin below:



Choose ONE of the following questions
[Question 1] Scenario You work for PwC. You are part of a team writing some material to train an AI
application that your firm is developing. Your boss wants the AI to be trained in understanding how
the world of financial reporting and accountability works in practice (its context, what shapes it, its
power) including the strengths and weaknesses, challenges and opportunities today. You have been
given that brief as your task.
Required
In this assignment you must use and demonstrate your detailed knowledge of this module’s
materials (readings, concepts, theories etc. included in IB2300 Powerful Accounting: Critical
Perspectives). Also make sure you connect your ideas to the scenario above.
a) Write a fully referenced essay that explains the context and power of financial reporting and
accountability today. [80%]

b) Write a reflective section that explains how the module encouraged you to consider the
value of critical perspectives in accounting and explore how this approach might support you
in your future career. [20%]
Parts a and b combined – 3,000 words maximum. Suggested 2,400 words for part a and 600 words
for part b.
Use Harvard referencing.
OR
[Question 2] Scenario You work for the Finance team at Apple (which includes Accounting in its
functions). Your boss wants to make sure that employee satisfaction across Apple remains high.
They have asked for a brainstorming session to discuss how accounting and accountability can be
understood to work in organisations and society. You are invited to the session and are expected to
play a lead role in the discussions.
Required
In this assignment you must use and demonstrate your detailed knowledge of this module’s
materials (readings, concepts, theories etc. included in IB2300 Powerful Accounting: Critical
Perspectives). Also make sure you connect your ideas to the scenario above.
a) Write a fully referenced essay that explains the context and power of accounting and its role
in generating discipline and accountability in organisations and society today. [80%]

b) Write a reflective section that explains how the module encouraged you to consider the
value of critical perspectives in accounting and explore how this approach might support you
in your future career. [20%]
Parts a and b combined – 3,000 words maximum. Suggested 2,400 words for part a and 600 words
for part b.
Use Harvard referencing.

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Word Count Policy
WBS has a school-wide policy on word counts. This is strictly enforced to ensure consistency across
modules and programme. You can find more information about this policy in the Undergraduate
Student Handbook under Academic Practice - 7i. Word count policy.
This is a strict limit not a guideline: any piece submitted with more words than the limit will result
in the excess not being marked.
Academic Practice
Please ensure you read the full guidelines for Academic Practice in the Undergraduate Student
Handbook and ensure you understand it. If in doubt, please seek clarification in advance of your
submission. This includes important information on:
• Cheating, plagiarism and collusion
• Correct referencing
• Using internet sources in assessments
• Academic writing
• English Language support
• Word count policy
When you submit this assignment online, you will be required to tick a declaration box indicating
that the work involved is entirely your own. Each assignment will be put through plagiarism software
to identify any collusion or inadequate referencing of materials used from different sources. Please
do not submit images of your typed work unless you have been specifically requested to do so.
We would consider taking action if your work:
1. is too reliant on the words of particular authors (rather than presenting your ideas in your own
words), if the essay uses the ideas or words of an author without referencing them or putting their
words into quotations (plagiarism).
2. suggests that you have worked very closely with another student or students (unless explicitly
asked to do so by your Module Leader/Tutor) (collusion).
3. includes unreferenced work that you have previously submitted for any accredited course of study
(unless explicitly asked to do so by your Module Leader/Tutor) (self-plagiarism).
The Use of Artificial Intelligence (AI)
The University recognises an increasing number of technologies such as Artificial Intelligence and
that they may be applicable in your completing this assessment. The assessment brief sets out
specific requirements or restrictions, and the Undergraduate Student Handbook has further
guidance and advice which you should note.
You are reminded that the inappropriate use of such a technology may constitute a breach of
University policy, such as the Proofreading Policy or Regulation 11 (Academic Integrity). If you
breach these policies, it may have significant consequences for your studies. Please make sure you
read and understand the assessment brief and how AI may or may not be used.
If a generative AI or similar is permitted and has been used you MUST make clear why you used such
a tool or service, what you used it for and you will be obliged to confirm that you take
sole intellectual ownership of any submitted work.



Failure to disclose the use of generative AI (or similar) at the point of submission may be prejudicial
in any later investigations should they arise.
For this assessment the use of AI is:
- Permitted
Where AI is permitted:
If you use a generative Artificial Intelligence (AI) in the process of completing this assessment you
MUST set out clearly the following:
• WHY you used a generative AI
• WHAT it was used for
• WHICH AI was used; and
• If any generated content has been used directly in this submission, if so where.
Note that this declaration does NOT contribute towards the word count for the assessment.
You will also have to confirm in your declaration that the work remains yours and you have
intellectual ownership of it. You may be called for viva or other interview to demonstrate such
intellectual ownership. A failure to disclose the use of AI, or the use of a misleading description of its
use may have significant consequences for your studies. As a result, keeping good records of your
interactions is strongly advised.
Extensions and Self-certification
Assessments will incur a penalty if they are submitted late. This penalty is 5% for each working day*
that the assessment is late, so for example: if an assessment is two working days late, it will incur a
10% penalty. This begins one second after the submission deadline, so an assessment submitted at
12:00pm (noon) UK Time will incur a 5% penalty.
*Late penalties will not accrue on weekends, public holidays and University closure days.
Requests for specific extensions (of up to 15 days) which are typically for longer and more serious
concerns must be submitted via my.wbs ideally 72 hours BEFORE the deadline. Extensions can only
be approved if you clearly detail your circumstances and provide supporting documentation (or a
reason as to why you cannot provide the supporting documentation at the time) as set out in the
Mitigating Circumstances Policy.

Self-certification is a university-wide policy whereby you are permitted an automatic extension of 5
working days on eligible written assessed work without the need for evidence. WBS permits self-
certification for all types of written, assessed works such as essays and dissertations. It is not
permitted for exams, class tests, or presentations.
You can self-certify twice within each year of study, starting from the anniversary of your course
start date. This will cover all eligible written assessments that fall within the self-certification period,
as long as they have not previously had an extension applied. To find out further details about the
self-certification policy please see: https://my.wbs.ac.uk/-/academic/20778/item/id/1244460/.



If you wish to self-certify for an extension of 5 working days, please select 'Self-certification' in the
Extension Type field. If you wish to request a longer extension than 5 working days, please leave the
Extension Type as 'Standard'.
Once you have successfully submitted a self-certification, you will receive email confirmation, it will
appear on your my.wbs page ‘Assignment Extensions’ and a new deadline will appear on my.wbs. If
none of these occurs your self-certification was not successful.









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