1) Are we allowed to change the account titles? E.g. "Trade receivable" to "Accounts Receivable" so that we have the same name as in the instructions? Don't need to - just leave as is because Reckon calls them slightly different names (see page 13 instructions)2) Are we allowed to create new accounts like "Prepaid Insurance" because there are no prepaid accounts in Reckon yet. Yes - you can 3) Do we have to add the account numbers? No - no need for account numbers in Reckon (see page 13 instructions) 4) Some account names are too long like "Accumulated Depreciation - Store Equipment". How do we abbreviate the names best? Accum Depcn - Store would work fine 5) Why is there a second Tax account ("PAYG Tax Payable")? I don't know what that transactions affect this account. PAYG is the tax withheld from staff wages which we owe to the government. All transactions you need for this account are described in the instructions so you know how to deal with it. This is the source Pickering, Mark E., Partnership Versus Public Ownership of Accounting Firms: Exploring Relative Performance, Performance Measurement and Measurement Issues, Australasian Accounting, Business and Finance Journal, 6(3), 2012, 65-84. Question is :Articulate the research question that Pickering(2012) is trying to address.