2013 Unit of Study
The session(s) below are for 2013. For Summer School 2013 unit of study availability please visit the Summer School website (main Summer session January/February 2013).
The University of Sydney session calendar shows exact dates for sessions.
| Extended Performance Reporting | |
|---|---|
| UoS Code | ACCT6015 |
| Credit points | 6 |
| Offered | Semester 2 |
| Prerequisites | None |
| Corequisites | |
| Prohibitions | |
| Assumed Knowledge | ACCT5001 |
| Additional Information | |
| Lectures | 1 x 3hr seminar per week |
| Assessment | Group Presentation (20%); Individual projects (40%); Final examination (40%) |
| Description | This unit will review the issues associated with sustainability reporting models which have been practised in the last decade and highlight 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 will explore the key underlying issues associated with the emergence of these new reporting models. The unit will look at how the reporting of economic and non-economic performance will enable private, public and third sector organisations to provide an account of their value creation and sustainability performance. It will also explore the perspectives of significant bodies of research on reporting value-creating activities and non-economic performance. |