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The overall goal is to evaluate the appropriateness of Oracle’s accounting key policies, their linkage to business strategy (key success factors), and the extent to which accounting policies communicate or distort financial performance (and risk), and the earnings quality as a result of these accounting policies. Structure your answer as follows:(1) start with 1 paragraph describing Oracle’s business strategy, followed by a paragraph identifying key success/risk factors (less than 1-page for all of this); (2) next examine the key accounting policy (or policies) that are at issue in the case, and use the strategy analysis (in step 1) to link the accounting issues back to Oracle’s business strategy. (Case should be typed and double-spaced using a 12-point font and 1” margins)
There is no need to restate facts from the case unless it specifically supports a claim. Don’t waste precious space on an introduction or conclusion, simply rehashing items from the reading. Get straight to the point, provide an answer to the question and support it with relevant items from the case. On this point, be very specific in your claims and accompanying support. In other words, be very pointed and concise with your writing. Be careful not to repeat yourself or use the same idea more than once. At the same time, use the space given to elaborate on your ideas and support your conjecture; one sentence, for example, is not enough to describe a firm’s risk factors.
Please try to rid your writing of common grammatical errors such as mixing tenses or pronouns in a sentence (e.g. referring to a company as a ‘they’ and ‘it’ in the same context). Try not to use jargon or slang; write in a professional manner.
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