Contemporary Issues Accounting: Article Critique Assignment Answer

pages Pages: 4word Words: 890

Question :

Article Critique Assignment (Weighting percentage- 20%)

Contemporary Issues Accounting 11217, Semester 1, 2019


The purpose of this assignment is to be able to critique a research article including critically examining its strengths and weaknesses, internal and external validity, and where appropriate, reliability and validity of measures and prepare a report.

The article for critical analysis:

Critically review the following journal article:

Bose, S., Podder, J., & Biswas, K. K. (2017). Philanthropic giving, market-based performance and institutional ownership: Evidence from an emerging economy. British Accounting ReviewVolume 49, Issue 4, pp.429-444. doi: 10.1016/  

The British Accounting Review  is available electronically via University of Canberra’s journal database. The article is also available from the following link: 

Word limit for the report

1400 words maximum (excluding reference and appendix) or approximately two A4 pages single spaced. Strict penalty will apply for exceeding the word limit.

Submission Deadline

29th April 2019, Monday by 11:55 PM.

Relevant chapters/sections in your textbook:

You will be introduced the relevant topic on Extending Corporate Accountability: The Incorporation of Social and Environmental Factors Within External Reportingin week 6. Please go through the relevant chapters, lecture slides, tutorials in order to grasp the relevant concept for the chapter. It will provide you a solid confidence to kick off your assignment ready due time.

It is highly recommended to start working for the assessment well before the week 6. I will be very happy to assist you if you want to consult with me for that. Please see me during my consultation time or inbox me for a new appointment. 

(For the details of other assignment submission related issues and requirements please see the relevant sections of the unit outline).

Structure of the report

Article critiques typically adhere to the following structure: Your assignment must have following components. 

  1. Introduction: 

Provide an overview of the article’s main purpose and main argument. Basically, in this section you respond to the following question,

 What is the aim of your assignment? What is the article’s background and purpose? What research design writers applied to collect primary data? That is to say, did they rely on structured questionnaire to collect primary data or was data collected based on in-depth interview? Or was the article designed based on secondary sources of data published in literature review?

Main body:

2 (a). Summary paragraph: 

Briefly reviews the article’s key points. Basically, in this section you respond to the following question, What is/are the main idea/s (the main argument) that the article is communicating?

2.(b). Assessment paragraphs: 

Evaluate the articles key strengths and weaknesses. At the same time, you should cite any opportunities as well. You can identify strengths and weaknesses of the articles using bullet points. Basically, in this section you will be responding to the following questions: How convincing or persuasive is/are the research findings provided in the article? Whether the research findings are supported through explication of evidence. Please do not compose a critique that solely addresses the article’s strengths. Likewise, you have to mention whether article has some limitations. Limitations of an article could be for various reasons. For example, data collection and analysis method was not adequately discussed. Reliability and validity of data were not addressed properly.

3. Conclusion: 

In the light of your review, you have to present a commentary on the article’s overall usefulness/significance in both academic literature and for practitioner. You should address the extent to which the findings of the article help the academics including the management accounting students and practitioners to understand the applicability of the management accounting techniques and concepts presented in the article.

4. Referencing:

You have to give list of the article you have consulted following Harvard Referencing style. Details of Harvard referencing style can be available from the following link given in University of Canberra web link: 

Other external sources to know  more on critical analysis of  a journal article.

To learn more about how to critique a journal article please check the following URL of the Massey University:

You should also be able to access more helps concerning preparing your article critique assignment from the Academic Skills Program of the University of Canberra and/or the Research Help Desk of the University of Canberra library. 

Please note that the report should have an abstract/executive summary which should be given before the table of content. 

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Answer :




The report aims to review and critically assess a research article for evaluating its strength and weakness along with the internal and external validity. The article which has been selected is titled ‘Philanthropic giving, market-based performance and institutional ownership: Evidence from an emerging economy’ by Sudipta Bose, Jyotirmoy Podder and Kumar Biswas. The article purposes of examining the philanthropic activities of the banks with particular reference to Bangladesh. The research has followed exploratory design in which secondary data has been acquired from Corporate Social Responsibility (CSR) reports published by the Bangladesh Bank for a period from 2007 and 2013. Furthermore, secondary data has also been acquired from some selected banking firms listed on the Dhaka Stock Exchange and Compustat Global Database. The author claims the article to be beneficial for the managers, regulators and the policymakers in developing countries (Bose et al. 2017). The current assignment would also explore the validity of the claim through detailed analysis and review.       

Brief Overview  

The primary idea of the article was to evaluate the importance of the philanthropic activity of the banks in Bangladesh. The article has successfully made it evident that banks have attained better financial performances with higher philanthropic giving. The article has highlighted a positive relationship between philanthropic giving and institutional ownership. The institutional owners would focus on investing in the banks that would offer more in philanthropic activities. The article has highlighted that Bangladesh Bank which is the central bank of the country has passed laws or reviewing and reporting their social activities. This has increased the social activities of the banks (Bose et al. 2017). The report has also highlighted the importance of regulatory laws and activities. The established laws of increased philanthropic giving by 4,471.50 million (BDT) which is about 18.75 times more as compared to the philanthropic giving in 2007. The complete research has made it evident that banks that offer high philanthropic activities help in attracting institutional investors.

The study has successfully contributed to the developing of literature on the philanthropic giving and has offered with some practical implications. The data collected from the government reports have undergone regression and sensitivity analysis. The regression makes it evident philanthropic giving is positively related to the performances of the firm. This has helped to attract institutional investors. The article has successfully communicated the idea of the significance of philanthropic giving in the banks of the developing countries.  

Critical Assessment 

The authors have explored the different aspects of the philanthropy giving with particular references to the banks in Bangladesh. The present section would evaluate the strength and the weakness of the article for critically judging it and offering a detailed review of the same.    


  1. The article begins with the definition of corporate philanthropy and its importance. This is a significant strength of the article as it provides details of the keywords so that that the article can be read an understood by the common man. The usage of corporate philanthropy in different business fields is also explored. The detailed overview of the keywords has made the article quite appealing and has helped to generate the interest of the readers.                 
  2. The study has been carried out on Bangladesh, and the authors have mentioned the reason for selecting this country. The most important reason for selecting this country is that its economy is growing and it has experienced growth even during the Global Financial Crisis.  The explanation of the reason for selecting the case makes it quite convincing for the readers to go through the article and understand the basic concepts and principles lay in here. 
  3. Boster et al. (2011) commented that the persuasiveness of the article often determines the success of the authors in carrying out the research. This article is quite persuasive as it has included all the basic concepts. Moreover, the article provides a detailed evaluation of the research design that would help the readers to understand the research process and the ways the data is collected and analysed. This has somewhat helped in upholding the validity and the reliability of the data.
  4. Another significant strength of the article is that all the concepts and the theories included in here are supported with evidence. The opinions of the authors and experts are provided along with the reference list. Furthermore, the information of sources of research data has also been provided, and this has helped to enhance the validity and the reliability of the research. Fink et al. (2005) opined that the information offered in the research should be supported with adequate references to ensure that it determines the reliability and the validity of the data. The authors in this article have successfully attained the criterion of supporting evidence.      
  5. The article has footnotes in a different section. This footnote has offered additional information related to the philanthropic giving and thereby generated interest among the readers.  Moreover, it has cleared all sorts of doubts of the readers and has enlightened the readers with new information and details that have probably made the article more interesting. The examples offered in the footnotes are quite exciting and has extended the understanding of the readers. The footnotes were also supported with references where it was needed, and this has also helped to make the article more relatable and reliable for the readers.
  6. Comparison and evaluation are crucial for validated data analysis as this help the readers to identify the fundamental differences (Csikszentmihalyi and Larson, 2014). In this article, the research has analysed the data and has compared and tallied the same with the findings of the other authors and researchers. The equations and regression are shown in detailed, and the final findings have been explored with the other secondary findings, and this helped in better understanding of the philanthropic giving in the banking sector in a developing economy.     


  1. The detailed evaluation of the data analysis has not been offered. The details which are offered require technical understanding. This has created a significant weakness for the article as people without good statistical knowledge are not able to understand the data analysis process. The data analysis section should have been more detailed and contain more theoretical explanation beside the statistical analysis as this would have helped to link the theory with the data and encouraged the detailed analysis and understanding of the same (Onwuegbuzie and Leech, 2005). 
  2. Another significant limitation of the research is that it has focused on some of the selected banks and all the banks of Bangladesh are not taken into account. This affects the validity and reliability of the research to some extent.
  3. The validity of the data is also affected by the fact that the data has been collected before the non-disclosure of the philanthropic activities in the year 2008 and thus no comparison can be made between before and after the issuance of the administrative service.  Thus, the research is confined to a specific time period, and it can be referenced for future purpose.   
  4. Moreover, the overlooking of tax effect on the philanthropic giving also creates an issue with the validity of the conclusion that has been provided in the research article. The tax can create both positive and negative impact on philanthropic giving, and it is a matter of research and evaluation.


The assessment of the contents of the article has helped to offer a detailed insight into the article. The authors have claimed that this article is useful for the regulators and the managers as it provides an evaluation of the philanthropic giving concerning the banking sector in the developing. This claimant seems to be correct as the detailed analysis, data collection and the supporting evidence have highlighted the importance of the philanthropic activities in the banks. It has also highlighted the positive relationship between charitable giving and better financial performances. The article has highlighted a positive relationship between philanthropic giving and institutional ownership. However, specific weakness related to the data collected has affected the validity and the reliability of the data to some extent. The data analysis section should have been more detailed and contain more theoretical explanation beside the statistical analysis as this would have helped to link the theory with the data and encouraged the detailed analysis and understanding of the same. Nonetheless, these shortcomings can be overlooked, and the article can be useful for the managers, policymakers and the financiers working in the developing economies.