Artifact #5: Information Literacy

    The artifact I have chosen to represent my information literacy skills is an investigative report titled “Investigating the Impact of IFRS Adoption in Developing Countries.” I completed this report for ENG 112: Writing/Research in the Disciplines during the 8-week summer term of 2024. IFRS are a set of global accounting standards that are adopted by the majority of countries in the world. However, some countries still rely on local generally accepted accounting principles (GAAP). Some of these are developing countries, so this report looks at the motivations, benefits, and drawbacks that surround IFRS adoption in these countries. The requirements for the assignment included keeping the report balanced, presenting multiple viewpoints, and considering global applications.

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    To successfully complete this report, I set two important goals for myself. The first goal was to locate, research, and understand various perspectives on IFRS adoption in developing countries. In order to locate various perspectives on IFRS adoption, I consulted various international accounting journals and searched for studies on developing countries. Once I located these articles, I conducted research by evaluating my initial hypothesis using the information and data presented in the studies. If the article did not address my questions, then I located additional articles that accurately addressed my questions and proved useful in my investigation. This helped me avoid making unfounded claims, but rather strong claims supported by relevant research. Lastly, I understood each perspective by learning key topics related to my investigation. For example, when researching the drawbacks of IFRS adoption, I conducted additional research to understand the shortage of accountants in developing countries. This helped me provide context for the issues I discuss in the report. I have also developed my information literacy skills in other informational reports that I completed during ENG 112 and ENG 111, which have helped me to evaluate bias in research and provide a balanced perspective.

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    The second goal was to evaluate authoritative, peer-reviewed sources for bias and accurately cite them in my writing. To locate authoritative, peer-reviewed articles, I began with international accounting journals and trusted financial resources. I only used information in an article for research purposes if it was clearly peer-reviewed by another credible expert. I also tried to limit my research to more timely articles. This proved very difficult, because much of the newer research was not relevant to my specific question. However, I circumnavigated this issue by using older studies for surface level research and newer research for making specific claims. In other words, I used older studies to gain a basic understanding of the principles at play and used newer research to evaluate the current accounting environment. Lastly, I documented all my sources using APA in text citations where necessary and included the full list of APA citations listed alphabetically in the references page. Another assignment which required careful discernment for bias was my informative speech in COM 231, which required me to provide multiple perspectives on the same issue. 

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    In the information literacy skill, I have learned how to locate, research, and evaluate sources for bias, as well as how to document my research in in-text citations and reference/works cited pages. This has improved my ability to use reliable, timely, and relevant research to make my writing more credible. As a result, I am better equipped to evaluate the claims of others and support my own claims using supporting documentation. My learning is significant because strong information literacy skills are essential for understanding complex information, following copyright laws, and determining whether information is trustworthy.