ACCTN577-21B (HAM)

Performance Reporting

15 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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: maxine.hayward@waikato.ac.nz

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: clive.wilkinson@waikato.ac.nz

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Paper Description

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The ACCTN577-21B Performance Reporting paper enables students to develop an understanding of important issues with regards to performance reporting and decision making.

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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 paper should be able to:

  • Understand the challenging performance reporting issues facing managers in today's global financial landscape
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  • Appreciate the latest legal and regulatory frameworks in accounting and taxation
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  • Understand the essentials of financial management in organisations through the exploration of the three major decision-making areas related to investment, financing and asset management decisions
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  • Understand the financial decision making process and the impact that financial decisions have on value creation
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  • Develop an appreciation of risk management and current issues in performance reporting in New Zealand and internationally
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  • Write reports that provide targeted strategic accounting advice about future directions for the organisation
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  • Work effectively in a team environment
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Assessment

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As advised in the Components list below.
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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
19 Aug 2021
10:00 AM
25
  • In Class: In Lecture
2. Project
17 Sep 2021
5:00 PM
25
  • Online: Submit through Moodle
3. In-Class Activity
10
  • In Class: In Tutorial
4. Tutorial Assignments
10
  • Hand-in: In Tutorial
5. Final Test
26 Oct 2021
1:00 PM
30
  • In Class: In Lecture
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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The required textbook is Financial Management for Decision Makers, 9th Edition, by Peter Atrill ISBN 9781292311432. This is only available as an ebook purchase. Please use the link provided below:

https://www.pearsoned.co.nz/9781292311456

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Recommended Readings

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1.Practical financial management by William Lasher, Boston, MA : Cengage Learning; 2017 [Available in High Demand, Library]

2. Performance reporting – Office of the Auditor General, New Zealand [click on link provided below]

https://oag.parliament.nz/good-practice/performance-reporting

3. Picture: Features of good performance reporting – Office of the Auditor General, New Zealand [click on link provided below]

https://oag.parliament.nz/good-practice/performance-reporting/in-a-picture

4. Performance Reporting Principles and Guidelines - Mark Veerkamp (2008), Canada [click on link provided below]

https://www.gov.mb.ca/chc/grants/pdf/performance_reporting_guide.pdf

5. The Effect of Performance Reporting Frequency on Employee Performance by Gary Hecht, Jessen L. Hobson and Laura W. Wang, THE ACCOUNTING REVIEW, American Accounting Association, Vol. 95, No. 4 July 2020, pp. 199–218, DOI: 10.2308/accr-52601 [click on link provided below]

http://web.a.ebscohost.com.ezproxy.waikato.ac.nz/ehost/pdfviewer/pdfviewer?vid=1&sid=2e59df11-446d-4f64-a303-b64d833d7b66%40sdc-v-sessmgr01

6. Firm performance, reporting goals, and language choices in narrative disclosures by H. Scott Asay, Robert Libby and Kristina Rennekamp, Journal of Accounting and Economics, Volume 65, Issues 2–3, April–May 2018, Pages 380-398 [click on link provided below]

https://www.sciencedirect.com/science/article/abs/pii/S0165410118300181?via%3Dihub
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Other Resources

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The Financial Analysts Journal
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Online Support

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

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As advised in the paper outline
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Linkages to Other Papers

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Note any linkages to other papers where the linkage is of importance.
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Prerequisite(s)

Prerequisite papers: ACCT570 or ACCTN570

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT577

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