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Unit of study_
ACCT6015: Extended Performance Reporting
This unit reviews issues associated with sustainability reporting models which have been practised in the last decade and highlights current and possible future issues. These new reporting models claim to enhance understanding of organisational performance to a variety of stakeholders and are based on new performance measurement technologies that arguably improve decision making. This unit of study is designed to provide a critical analysis of the issues surrounding organisation performance and explores the key underlying issues associated with the emergence of these new reporting models. The unit looks at how the reporting of economic and non-economic performance enables private, public and third sector organisations to provide an account of their value creation and sustainability performance. The unit also explores the perspectives of significant bodies of research on reporting value-creating activities and non-economic performance.
| Code | ACCT6015 |
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| Academic unit | Accounting |
| Credit points | 6 |
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Prerequisites:
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ACCT5001 |
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Corequisites:
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None |
| Prohibitions:
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None |
At the completion of this unit, you should be able to:
- LO1. collect, organise, appreciate and critically evaluate relevant research-based knowledge about extended performance reporting
- LO2. reflect on practice using theoretical frames and ideas contained within the literature, considering their strengths and weaknesses for such reflectional understanding
- LO3. learn independently and assume responsibility (e.g. manage deadlines) for the learning process
- LO4. tolerate ambiguity and appreciate the insights of a variety of perspectives.
Unit outlines
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