UWA Handbook 2017

Unit details

ACCT3206 Performance Measurement and Evaluation

Credit 6 points
  Offering
(see Timetable)
AvailabilityLocationMode
Semester 2UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Category B broadening unit for Bachelor of Arts, Bachelor of Science and Bachelor of Design students
  • Level 3 elective
Content This unit provides students with an appreciation for the different types of systems to evaluate and reward employees and business units. The focus is on the qualities that performance measures need to be included in bonus plans, for promotion decisions, or in interorganisational contracts. The unit is grounded in recent developments in economics and the behavioural sciences which have extensively studied the appropriateness of performance measures and evaluation practices to stimulate creativity, group collaboration, and strategic alignment. Students gain insights in these research findings through interactive discussions in class.
Outcomes Students are able to (1) identify the advantages and disadvantages of different evaluation and reward systems; (2) identify why firms and organisations are adopting different organisational structures and different incentive systems; (3) discuss orally and in writing the advantages and disadvantages of different evaluation and reward systems; (4) visually and orally present the evidence for the success or failure of different evaluation and reward systems; and (5) incorporate feedback to improve presentation skills.
Assessment Typically this unit is assessed in the following ways: (1) workshop preparation; (2) article presentations; (3) active participation; and (4) final examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit rules
Prerequisites: ACCT1112 Management Accounting; and ACCT2112 Management Accounting
Incompatibility: ACCT2206 Performance Measurement and Evaluation
Contact hours lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit Outlinehttp://www.unitoutlines.biz.uwa.edu.au/Units/ACCT3206/SEM-2/2017

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