這是我們在2017年為英國曼徹斯特大學的學弟寫的一篇英國會計論文代寫範文,首先在開頭部分用introduction的方式介紹文章的背景信息,2016年,美國最大的銀行Wells Fargo承認,其僱員未經客戶授權創建了多達200萬個帳戶,這些欺詐活動導致客戶無端被收取費用。這起醜聞令公眾失望,人們失去了對銀行的信任。由於篇幅限制,節選部分英國會計論文代寫範文展示。
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,分析文章的觀點並給出相應的意見。Wells Fargo的年度報告由會計師準備,他們負責以某種方式傳達和組織現實情況,人們可以根據組織傳達的情況思考和做出決策。當傳達現實時,只要人們的現實觀念能夠得到體現,會計師就可以自由地定義、塑造和衡量現實。
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.
最後是conclusion的部分,再次重申自己的觀點,根據對銀行年度報告的分析,會計代表傳達了該組織創造的現實情況,並向年度報告用戶講述了好的一方面。 但是,年度報告在一些負面部分是持迴避態度的。
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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