ACCTN308-20B (TGA)

Performance Reporting

15 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz
: uwt@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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Paper Description

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Performance reporting looks at the critical elements needed to report on key performance indicators. This reporting includes analysis of the quality of accounting information, risk assessment , forecasting, financial statement analysis and alternative performance reports

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Paper Structure

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Students will employ multiple methods for analyzing financial statements in order to evaluate performance, make forecasts, conduct valuations and evaluate information quality and reliability.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • 1. Demonstrate financial analytical techniques in assessing the operating performance and financial health of an organisation and reporting to its stakeholders, including suppliers, customers, competitors, potential employer and the wider community
    Linked to the following assessments:
  • 2. Critically appraise the assumptions and bases on which the accounting metrics were prepared. This includes the thorough understanding and interpretation of the Notes to the Financial Statements, the relevant standards and associated Attestations.
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  • 3. Demonstrate managerial analytics used in assessing key performance indicators of an organisational reporting to its stakeholders, including suppliers, customers , competitors and the wider community.
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  • 4. Create performance reports that provide targeted strategic accounting advice about future directions for business
    Linked to the following assessments:
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Assessment

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Course work 100%

Weightings as advised in the components listed.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Client Project 1
7 Sep 2020
8:00 AM
20
  • Online: Submit through Moodle
2. Client Project 2
2 Nov 2020
8:00 AM
20
  • Online: Submit through Moodle
3. Tutorials
16
  • Online: Submit through Moodle
4. Moodle Quiz
16
  • Online: Submit through Moodle
5. Video Presentation
4
  • Hand-in: In Tutorial
6. Test
20 Aug 2020
10:00 AM
24
  • Online: Submit through Moodle
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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  • Financial Statement Analysis & Security Valuation, 5e by Pennman, S.H. ( the book is available in both hard copy and as a e-book).
  • Flourishing on The Edge: Case study of Whale Watch Kaikoura and Indigenous Sustainable Business by Chellie Spiller (2005)
  • Brusca, I., & Montesinos, V. (2016). Implementing performance reporting in local government: A cross-countries comparison. Public Performance & Management Review, 39(3), 506-534.
  • Mäkelä, M. (2017). Trends in environmental performance reporting in the Finnish forest industry. Journal of Cleaner Production, 142, 1333-1346.
  • McConville, D., & Cordery, C. (2018). Charity performance reporting, regulatory approaches and standard-setting. Journal of Accounting and Public Policy, 37(4), 300-314.
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Recommended Readings

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Other Resources

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Specify any other resources that students will benefit from accessing. You may like to include other learning resources such as online recordings etc.
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Online Support

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If you require online support for Moodle please email helpdesk at: itshelp@waikato.ac.nz
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Workload

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1. 1x 1 hour lecture per week

2. 1x1 hour workshop per week

2. 1x 1x hour tutorial per week

3. Time required for Homework problems, tests preparation and project.

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Linkages to Other Papers

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This paper provides an important link to other accounting papers. The learning and understanding of financial management issues, is important if you wish to pursue a major in accounting.

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Prerequisite(s)

Prerequisite papers: One of ACCTN202, ACCT202 or ACCT231.

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT332

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