[代写范文]英国会计论文代写范文展示

这是我们在2017年为英国曼彻斯特大学的学弟写的一篇英国会计论文代写范文,首先在开头部分用introduction的方式介绍文章的背景信息,2016年,美国最大的银行Wells Fargo承认,其雇员未经客户授权创建了多达200万个帐户,这些欺诈活动导致客户无端被收取费用。这起丑闻令公众失望,人们失去了对银行的信任。由于篇幅限制,节选部分英国会计论文代写范文展示。

In 2016, the biggest American bank Wells Fargo admitted that its employees had created as many as 2 million accounts without authorization from customers, and these fraudulent activities caused customers to incur fees. This scandal disappointed the public and people lost trust in Wells Fargo. Wells Fargo terminated at least 5,300 people including managers and salespeople because of that fraudulence. This essay aims to analyze the causes of these fraudulent activities in Wells Fargo from the perspectives of representation, accountability and control. It starts from representation which illustrates the relationship between accounting presentation and reality, and analyzes the root causes of the fraudulent activities. After that, it discusses the accountability in management accounting system and who should be accountable. Finally, this essay analyzes the control system and its challenges.

接着是body部分,分析文章的观点并给出相应的意见。Wells Fargo的年度报告由会计师准备,他们负责以某种方式传达和组织现实情况,人们可以根据组织传达的情况思考和做出决策。当传达现实时,只要人们的现实观念能够得到体现,会计师就可以自由地定义、塑造和衡量现实。

The annual reports of Wells Fargo are prepared by the accountants who are responsible for communicating the reality about the organization in a certain way, and people can think and make decisions based on the picture that organization conveyed (Hines, 1988). Hines (1988) also mentioned that when communicating reality, the accountants are free to define, shape, and measure what the reality is as long as people’s conception of reality can be reflected. This means ordinary people think accountants are responsible for providing information about preexisting reality, however, the truth is that the accountants are not communicating reality but are constructing reality. The reason is that the accounting methods do not convey anything new about reality but convey information which is important in creating reality, and the picture of reality cannot take into account all factors (Hines, 1988). Therefore, the accounting representation of Wells Fargo communicated the reality created by the organization.

最后是conclusion的部分,再次重申自己的观点,根据对银行年度报告的分析,会计代表传达了该组织创造的现实情况,并向年度报告用户讲述了好的一方面。 但是,年度报告在一些负面部分是持回避态度的。

Based on the analysis of Wells Fargo’s annual reports, the accounting representation communicated the reality created by the organization, and it told good stories to the annual reports users. However, the annual reports are silence in some negative parts. The growing sales targets and incentive compensation led to great pressure to employees, and the unrealistic sales goals were the root cause of the misconduct.

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