Review the following two articles as shown in the unit webpage.

Article 1: Lamberton, G. (2005). Sustainability accounting - a brief history and conceptual framework, Accounting Forum, 29(1), 7-26.

Article 2: DeZoort, T., Harrison, P. and Taylor, M. (2006). Accountability and auditor's materiality judgements: The effects of differential pressure strength on conservatism, variability, and effort, Accounting, Organizations and Society, 31, 373-390.

You are required to answer:

(1) Which article is of normative accounting theory, which one is of positive accounting theory. Why?

(2) Which research is conceptual, which is empirical?

(3) What is the contribution made by Lamberton (2005) (Article 1) to accounting knowledge? Make a brief explanation. (You need to identify the old knowledge stated or implicated in this article, and then study what is the new knowledge that this article has achieved and presented).

Submit a report to answer all these questions and the report should not contain more than 500 words.