ACCTN308-21B (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)

: erica.eddowes@gmail.com

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:
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    • 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 analysing 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 paper should be able to:

  • 1. Understand the challenging financial management and performance reporting issues facing managers in today's global financial landscape;
    Linked to the following assessments:
  • 2. Appreciate the latest legal and regulatory frameworks in accounting and taxation;
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  • 3. Understand the essentials of financial management and performance reporting in organisations through the exploration of the three major decision-making areas related to investment, financing and asset management decisions;
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  • 4. Understand the financial decision making process and the impact that financial decisions have on value creation; and
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  • 5. Develop an appreciation of risk management and current issues in financial management and performance reporting in New Zealand and internationally.
    Linked to the following assessments:
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Assessment

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Internal coursework / final examination ratio: 1:0

Assessment is by internal coursework during the trimester. There is no exam. Your final mark for the course will be a weighted average of your internal course work marks.

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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. Test 1
20 Aug 2021
9:00 AM
30
  • Hand-in: In Lecture
2. Test 2
15 Oct 2021
9:00 AM
30
  • Hand-in: In Lecture
3. Client Project
22 Oct 2021
5:00 PM
20
  • Online: Submit through Moodle
4. Tutorial Homework
20
  • Hand-in: In Tutorial
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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Recommended Readings

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  • Ross, S. A. (2014). Essentials of corporate finance, North Ryde, NSW.
  • 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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Other Resources

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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 2 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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