Topic: Accounting, Investment and Harmonisation REQUIRED 1. Identify one current issue or challenge in this area (consider relevant accounting standards and the impact of COVID-19). 2. Summarise relevant literature on this issue. 3. Formulate a research question which can be investigated in your Pacific country, applying a theory covered in the course(Non-Regulated Approach,Public Interest Theory, private interest theory,regulatory capture theory) 4. Collect and analyse data using one or more research methods 5. Formulate key conclusions