ACCTG 323 : Performance Measurement and Evaluation

Business and Economics

2024 Semester Two (1245) (15 POINTS)

Course Prescription

The design of performance measurement frameworks such as the Balanced Scorecard incorporating strategy maps and alignment principles. Methods of performance analysis will cover ratios, weighting systems and Data Envelopment Analysis. Evaluation principles and methods will include internal audit perspectives around project and programme evaluation, cost-benefit analysis, randomised control tests and value-for-money.

Course Overview

The aim of this course is to provide a theoretical and practical framework for the design and implementation of performance measurement and evaluation systems in organizations. The content of the course is practice oriented and designed to enable students to link the major theoretical concepts and frameworks taught during lectures to practical situations. The assessments are designed to help students to develop critical and creative thinking to find and use information to solve performance measurement and evaluation problems.

Course Requirements

Prerequisite: 30 points passed at Stage II

Capabilities Developed in this Course

Capability 2: Sustainability
Capability 3: Knowledge and Practice
Capability 4: Critical Thinking
Capability 5: Solution Seeking
Capability 6: Communication
Capability 7: Collaboration
Capability 8: Ethics and Professionalism
Graduate Profile: Bachelor of Commerce

Learning Outcomes

By the end of this course, students will be able to:
  1. Explain how strategies and business models interact and impact on performance measurement and evaluation frameworks. (Capability 3.1, 3.2, 4.1 and 4.2)
  2. Explain and critically evaluate the need for multiple measures of organizational performance and develop performance measurement tools that enable organizations to efficiently use an array of measures. (Capability 3.1, 3.2, 4.1, 4.2, 5.1 and 5.2)
  3. Independently use a step-by-step approach to assess, choose and use appropriate performance measures for their organization, programme and projects demonstrating a recognition for social and environmental responsibilities. (Capability 2.1, 2.2, 3.1, 3.2, 4.1, 4.2, 5.1, 5.2, 6.2 and 8.2)
  4. Work collaboratively to demonstrate practical skills in the design and implementation of evaluation systems and performance measurement methods (Capability 3.1, 3.2, 4.1, 4.2, 5.1, 5.2, 6.1, 6.2 and 7.1)

Assessments

Assessment Type Percentage Classification
Individual Assignment 20% Individual Coursework
Group Assignment 20% Group Coursework
Participation 10% Group & Individual Coursework
Final Exam 50% Individual Examination
Assessment Type Learning Outcome Addressed
1 2 3 4
Individual Assignment
Group Assignment
Participation
Final Exam

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in.

For this course, you can expect 2 hours of lectures, a 1 hour workshop, 3 hours of reading and thinking about the content and 4 hours of work on assignments and exam preparation.

Delivery Mode

Campus Experience

Attendance is expected at lectures and required for the workshop. 
Lectures will be available as recordings. 
Attendance on campus is required for the exam.

Learning Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

There is no prescribed textbook for the course. However, a range of learning resources are provided on canvas for each topic including readings, video clips, web resources, lecture slides, workshop materials, recordings, as well as practice questions. Students are also encouraged to work in groups to enhance their learning and understanding of the key concepts. 

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

No change required. 

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed for potential plagiarism or other forms of academic misconduct, using computerised detection mechanisms.

Class Representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.

Disclaimer

Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course students may be asked to submit coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.

Published on 09/11/2023 03:21 p.m.