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Unit of study_
ACCT6015: Extended Performance Reporting
2025 unit information
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.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Postgraduate |
|---|---|
| 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 |
| Assumed knowledge:
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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 availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 2 2025
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Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
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Modes of attendance (MoA)
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