Group Report: The match between Practice and Research in measuring performance
\nSubject Learning Outcomes (LOs) assessed (from Subject Outline):
\na) Analyse the roles of cost and management in organisations through the analysis of accounting concepts and tools
\nb) Evaluate and apply financial and non-financial performance measures and tools used in assessing and rewarding individual and corporate performance
\nc) Describe how management control theory and concepts apply to organisational settings through the generation of accounting and organisational reports
\nA Marking Rubric is attached so you are aware of exactly how your submission will be marked.
\nMost of the second half of this subject focusses on how firms can measure performance and in turn, reward effort through bonus and incentive schemes, often using accounting concepts and tools (LO a) and LO b). It is important that firms have a clear understanding of what their overall corporate strategy is and set targets for performance in line with those goals and in line with the Mission and Vision Statement.
\nBackground information on Assignment Topic
\nFor many years public opinion supported the notion that many executives were grossly overpaid, particularly in cases where the returns to shareholders were mediocre. In some cases, negative returns were experienced while at the same time, the senior executives still claimed very large bonus payments. As society became more sensitive to such \u201elargesse? by many Chief Executive Officers (CEOs) and their highest paid executives, regulations were enacted to insist on more transparency from company boards to show what objective methods were being used to calculate bonuses and demonstrate how these methods, and the remuneration made to these well-paid executives, were likely to bring strong \u201evalue? returns for shareholders.
\nPublic companies in Australia are now obliged to reveal details of how their senior executive team?s remuneration has been determined. Each public company?s Board must form a \u201eRemuneration Committee? (some companies may use different names for this committee) and generally the members consist of at least two non-executive members of the Company?s Board plus the Chairperson. (Each student should check the composition of the committee relevant to their selected company and briefly report the details in their report in the company overview.)
\nThe Committee?s role is to determine and approve the methods and amounts of executive compensation including the base salary and benefits, the method of calculation and limits surrounding the Short-Term Incentives (STIs) paid and the method of calculation and limits for any Long-Term Incentives (LTIs) paid.
\nThe details of the remuneration scheme are published in the Remuneration Report within the Annual Report for the company and then voted on by shareholders at the annual general meeting. If more than 25% of shareholders \u201evote down? (against) the remuneration plan, the Board must revise the plan and if this revised plan is still rejected by shareholders, the Board?s position in considered \u201euntenable? (unacceptable) to the shareholders and typically must resign their position.
\nTask:
\nEach member of the group is to research the annual report (and corporate website) for one major publicly listed Australian corporation. The companies will be allocated by your Tutor during the tutorial in Week 6 (following the Mid-Trimester Exam). Much of the information you require for management performance measures is likely to be found in the Remuneration Report within the selected Companies? Annual Report.
\nYour group is to research the DETAIL of the METHODS used to calculate both the STIs and the LTIs that are proposed to be paid to the executives and also the methods that WERE used to calculate the performance pay for the prior 3 periods (years). Note that often the schemes adopted will be in place for up to 5 years, so you may only have to research the one scheme to cover the existing period and the past periods.
\nYou MUST then RESEARCH the academic literature available on each of these methods.
\nFor example, a company may use a \u201e(Balanced) Scorecard\u2019 of measures which include both financial and non-financial measures. (Such as Return on Investment \u2013 Financial measure, and Net Promoter Score \u2013 Non-financial measure.)
\nPlease note: Only ONE method for the STI calculation and ONE method for the LTI needs be considered and must include at least one NON-FINANCIAL performance measure.
\nYou are to determine whether the literature supports the use of these measures and how successful the researchers believe them to be. In addition, examine the results of the selected company over the past 2 years (2016 and 2017) and report on whether you believe these measures are a reasonable measure of performance of their executive team, taking into consideration the returns to shareholders. (i.e. is the remuneration increasing from the
\nSTI?s and LTI?s paid in proportion to increases in the share price and\/or profitability of the Company?)
\nThe following is a Report Format that should be adopted by each group. More details will be given in the Week 6 briefing.
\nPlease note: The research conducted by examining the Annual Reports of the companies MUST also be matched to research of academic articles assessing the effectiveness of Executive Remuneration schemes and methods!
\nReport format required:
\nThe following format is a modification to the layout suggested in the Subject Outline. You should follow this guide.
\nThe REPORT component (Learning Outcome c)
\nEach group member is to research and write an individual summary report that includes the following:
\n1. Research the Academic Literature using EBSCOHOST and\/or other Academic Search Engines and discover academic articles discussing methods of measuring
\nExecutive Performance. (Note in the USA, remuneration is referred to as Executive
\nCompensation so you may wish to substitute this term in your searches.) 2. Research and discover the corporate goals of each of the companies reviewed. (Review the Chairman and CEO?s Statements in the Annual Report and the Corporate Website for this information.)
\n3. Research and discover how the senior managers are having their performance assessed. The CEO and top 5-10 executives will usually be listed.
\nNOTE \u2013 DO NOT REVIEW THE REMUNERATION OF THE BOARD OF
\nDIRECTORS OTHER THAN THE EXECUTIVE MEMBERS SUCH AS THE CEO
\n4. Discover the performance of the company from a shareholder?s perspective by reviewing growth (or decline) in the company?s share price and dividends paid. (Use a copy of the share price chart for the past 3 years)
\n5. Research commentary on the company?s performance (see newspaper and other reputable financial information sources \u2013 all MUST be referenced) and document (cut and paste as referenced materials (use JPEG images of screen grabs\/scans etc.) a few (no more than THREE!) to enter into your report.
\n6. Reflect and COMPARE the information given in the most recent year?s annual reports to that given 3 years prior. You should focus on whether there is an increasing level of disclosure for your allocated company, or the same amount and\/or a decline in transparency. Thoroughly report your findings and present your comparisons.
\n7. Your group should write up your findings AND conclude if your company is being truly transparent and if it is producing a \u201egood? result for the shareholders. In essence, you are concluding whether you believe their management control systems are working
\n8. The GROUP should then write up a comparison (analyse, compare, AND contrast approaches) for each of the year?s results.
\n9. Finally, draw conclusions on whether the company?s performance measurement systems are producing results for the shareholders. (Note \u2013 there may be more than one conclusion, e.g. The company is producing higher share price growth, or perhaps higher brand awareness, or repairing past errors and rebuilding value or producing both better financial returns AND dividends etc.)
\nHow to layout your report
\nTo help you understand how to go about evaluating the Remuneration Report, I have posted an academic article by Clarkson, P., Lammerts Van Bueren, A. and Walker, J. (2006) Chief executive officer remuneration disclosure quality: corporate responses to an evolving disclosure environment Accounting and Finance, 46, pp. 771-796. Please note that you do NOT have to summarise this article (or even read all of it), however please see Table 5 on page 785 to and review the 10 items this study looked at to review the openness of the reporting of the company.
\nYOU MAY FIND IT VERY USEFUL TO MAKE A TABLE USING THESE 1O POINTS AS A STARTING POINT TO REVIEW YOUR COMPANY?S REMUNERATION REPORT!
\nHeadings and layout questions often arise and for this report, it is suggested the following headings would make the work more readable:
\nExecutive summary \u2013 This is a ONE PAGE review of ALL the report. This should be a stand-alone document which could be read by the CEO (for example) to find out what the report was about AND what was found in conclusion.
\nIntroduction \u2013 This is an introduction TO THE REPORT NOT an introduction to the specific company being studied. It introduces WHY the report exists, what it is examining (see the topic (sample nursing essay examples by the best nursing assignment writing service) and tasks notes above for guidance) and how it is laid out. (Include a short summary of the aims and scope of the report in this section.)
\nReview of Topic and review of Literature
\nNOTE \u2013 THIS SECTION WILL REPRESENT UP TO 30% OF YOUR TOTAL MARK!!!
\nPresent a summary of the literature researched on the topic (sample nursing essay examples by the best nursing assignment writing service) of executive performance evaluation and remuneration in public companies. Creating this section allows your group to develop your knowledge on the topic (sample nursing essay examples by the best nursing assignment writing service) to enable a better-informed consideration of the individual company?s remuneration reports. Include a discussion on the effectiveness of control systems within companies focussing on management\/executive performance and reward systems.
\nCompany reviews \u2013 This includes the investigative report \u2013 one for each group member on their company \u2013 answering the questions about the remuneration report as required in the task requirements above.
\nIt is suggested that each group decide on the items they wish to subsequently compare in the next section. These should be defined as headings which are used for the company. This provides the points for comparison as well as helps organise your work in a professional and readable format.
\nFor example, you may wish to use the following sub-headings:
\n1. Details for remuneration committee and its membership.
\n2. Allocation of Executive Remuneration (Fixed pay\/STIs\/LTIs)
\n3. Mix of performance measures used
\n4. (This could be used to consider the use of or weightings of Financial Performance measures such as EPS\/ROI\/ROE versus non-financial measures such as balanced scorecards etc.)
\n5. Report any changes in Executive Remuneration Reporting \u2013 2016 versus 2017 6. Company performance (Total Shareholder Value) versus executive pay
\n(This could compare the change in company share price AND dividends or Earnings per Share versus executive pay \u2013 e.g. Company share price is going up and pay is coming down \u2013 or visa-versa?)
\nSummary of findings \u2013 Bring together the findings of the group members about the company and a discussion about how effective (or ineffective) the company?s remuneration program appears to be in improving company performance.
\nAnalysis of remuneration methods used \u2013 Ensure you consider how well the company?s approach worked in encouraging higher performance by the executive team and consider if this translated to higher COMPANY PERFORMANCE. (Note it may be difficult to separate executive performance from overall company performance \u2013 say by considering the share price \u2013 as other market and industry factors may also influence share price.)
\nRecommendations \u2013 present any recommendations you may have, SUPPORTED BY THE LITERATURE, on how the company may improve the reporting or broaden their performance measures.
\nConclusion \u2013 Here NO NEW IDEAS should be introduced. Only a conclusion of your findings and perhaps your group?s nomination of which company has the best remuneration system and what your group believes can be learned from the report and the method of remunerating manager?s in organisations. i.e. \u201eRemind? the reader, why you undertook the report (no \u2013 not because you HAD TO DO IT!) and the purpose of remuneration systems. It should LINK with the Introduction!
\nBibliography \u2013 Full Harvard Anglia referencing should be undertaken for this report.
\nFREQUENTLY ASKED QUESTIONS (FAQs)
\nThis section has been provided to assist and guide students in creating your report, the things that may be useful to include, more detail on how marks will be awarded and tips on working in groups.
\nHow can you find all that data for your company?
\nDownload and review the last 2 year?s annual reports from the relevant corporate websites and search \u201cRemuneration Report\u201d. Additionally, I would recommend reading the latest Chairman?s and CEO?s Reports to see what is being said about what is the most important management consideration going forward and READ the explanatory notes and summary in the downloaded report.
\nDO NOT START BY REQUOTING THE WORDING IN THE TASK SPECIFICATION ABOVE! THIS WORK MUST BE YOUR OWN WORK, IT IS A WORK OF DISCOVERY, AN INVESTIGATION AND A LEARNING EXERCISE!
\nAcademic articles and how to use them
\nSeveral academic articles have been placed in the Assignment Folder on Moodle which you can refer to include more in-depth analysis. Please note that some of these have very lengthy sections on the methodology the writers used to test their hypotheses. It is NOT IMPORTANT that you read all that material. However, it IS IMPORTANT to read ABOUT what it was they were trying to test (called a hypothesis) and then their conclusions and summary at the end to see what they discovered.
\nDoes anything in these articles match what you have found? If so, write about it and quote that article, if not, do NOT include that article. Alternatively, spend a few minutes researching using EBSCOHOST (NOT just Google or Wikipedia) and find articles that you can use.
\nYour report must include a summary of the academic journal articles you have found and your subsequent research findings and include a full bibliography in the Harvard Anglia style.
\nResearch requirements:
\nIndustry and Companies will be allocated to each group during the
\n\u2018workshop\/tutorials\u2019 in \u2018week 6\u2019 held immediately after the Mid-Trimester Exam. Begin your research of the academic literature NOW searching EBSCOHOST and any other academic search engine (see the great resources made available through the KOI Library and website!) to find at least three to four articles for EACH group member. Start reading and reviewing this literature immediately so you will be better informed when you are allocated your company for review!
\nThe GROUP PRESENTION OVERVIEW
\nThe Group Presentation will give the lecturer the opportunity to ask questions of each student to explain any points raised in their report that may require clarification and to demonstrate their higher level of critical evaluation of the topic (sample nursing essay examples by the best nursing assignment writing service) and its application.
\n1. Student assessment:
\nGroup report (20 Subject marks):
\n\u2022 The Group Report carries a subject weighting of 20 Marks.
\n\u2022 You must use a word processor to correctly format and complete the task.
\n\u2022 This is a mark awarded to the group however your individual mark may be adjusted up or down depending on the individual contribution to the report.
\n\u2022 Ensure the individual sections (company review) are labelled with each student?s name and ID.
\nOral presentation (10 Subject mark weighting):
\n\u2022 Oral presentations will take place in Weeks 10-12 where the group will have an opportunity (no more than 15 minutes IN TOTAL for each GROUP) to further demonstrate their understanding of the entities and the work you have done in researching these entities. (Order of presentations will be decided by random ballot held in-class (lecture) on or before Week 9.)
\n\u2022 These 10 marks will be awarded by the tutor\/assessor individually based on the presentation itself and the notes provided.
\n\u2022 All group members should be part of the presentation and typically, MS PowerPoint presentations are prepared and printed.
\n\u2022 \u201cOutline\u201d copies of the presentation should be given to the lecturer BEFORE the presentation begins to allow marking and note-taking to take place.
\nAt the end of the presentation time, students may be questioned on various aspects of the Assignment including research methods and sources, information within the report and the presentation and about the organisation under review. All members should be able to demonstrate their contributions to the report at this time. Note that your Group Mark will be finalised AFTER the presentation as this will contribute to your demonstration of your understanding of the topic (sample nursing essay examples by the best nursing assignment writing service).
\nOral presentation grading:
\nThe presentation will carry a mark out of 10 which will be based on how well students demonstrate the following presentation skills and technical skills. You will be assessed INDIVIDUALLY during the presentation based on the following:
\n\u2022 clear communication
\n\u2022 engage the audience
\n\u2022 use eye contact to involve audience members
\n\u2022 appropriateness and use of visual aids
\n\u2022 ability to answer questions convincingly
\nNote that a full copy of the presentation slides (and any other class handout) must be provided at the beginning of the class to assist in assessing the presentation. Each slide should have the NAME OF THE PERSON PRESENTING on every relevant slide. Note that this will take a little time however, given this part of the assessment task carries a value of 10 marks, it is well worth allowing time to create and present well.
\n2. Submitting your written group assignment
\nThe Report will require that you use Microsoft Word to format and complete the task.
\nThis assessment task is marked progressively. There are THREE steps to submitting your assignment:
\n1) The Group is to form by Week 6 \u2013 any student not in a group will be subject to a 2 Mark Penalty from the final group score.
\n2) The DRAFT Group Report is to be submitted using Turnitin BEFORE your Tutorial in Week 8 to obtain a Turnitin Score and then PRINT the Turnitin score and submission receipt. Once you have a printed copy of your submission receipt and Turnitin score, you MUST bring this as a printed copy to class along with a hard (printed) copy of your report as submitted to Turnitin. (5 GROUP Mark Penalty if the draft is not submitted and the above complied with in Week 9.)
\nYour draft report will be briefly reviewed in class in Week 8 (Students in multiple tutorials should submit it at the EARLIEST tutorial) and an acknowledgement certificate will be issued as receipt of your DRAFT. Please note that this is a \u201churdle requirement\u201d for final submission of your assignment. (That means, that you MUST show your draft AND Turnitin receipt with Turnitin Score in Week 8 to qualify to have your assignment submission marked after final submission on the due date.)
\nThe Turnitin Score should be less than 30% as at DRAFT date (Week 8) and the final Turnitin Score should be below 20% in your final submission.
\nFinal due time and date is Friday 8.00pm 18 May 2018 (Week 9).
\nONLY ONE soft copy (E.g. MS Word Document or pdf file) per group is to be uploaded to Turnitin on or before the due date and time. Updated reports may be submitted up until the due date and time however ALL copies MUST be submitted by the SAME GROUP MEMBER. This should be the person your group nominated as the Communications Director.
\nThe Turnitin link will be open shortly before the final due date.
\nStudents MUST accompany their submitted copy of the assignment submission with a completed and KOI Group Assignment Coversheet. Please note that marks will be awarded to all members of the group based on their input. The lecturer should be consulted if a group member is not contributing to the task WELL IN ADVANCE of the due date so action may be taken.
\nREPEAT:
\nOnly ONE person in EACH GROUP (the \u2018group COMMUNICATIONS DIRECTOR) is to make the GROUP lodgement to Turnitin. Do NOT lodge multiple copies of the GROUP assignment from each group member.
\nSummary
\nThe written report component will be marked and then scaled to a mark out of 20 subject marks. While a group mark will be awarded, each student must be able to show evidence of their contribution to the overall success of the group?s efforts and submission.
\nThe presentation will be made in weeks 10-12 in tutorials and each students will be given a group mark however it maybe incrementally adjusted for each individual within the group and this will be scaled to a mark out of 10 subject marks.
\n3. Referencing:
\nReferencing is required. Ensure that you fully reference ALL material that is directly copied and enclose direct quotations appropriately with full references. Also ensure you have referenced and cited all ideas, words or other intellectual property from other sources used in the completion of your assignment.
\nPlease see the Library for assistance if you are unfamiliar with the correct procedure for Academic Referencing.
\nPlease note that WIKIPEDIA is NOT an acceptable reference source other than for very superficial checking and should NOT be used as a primary resource as there are no controlled peer review of the content on this or similar \u201eWiki? sites.
\n4. Working as a group:
\nGroup size: Minimum of three (3) and a maximum four (4) students to a group.
\nGroups found to have less than four members may have additional students randomly assigned to that group to make up the minimum allowed.
\nAfter forming your group and submitting the Group Membership details to the lecturer in week 6, you should commence work immediately. The session immediately after the Mid-Trimester Test will be used for this purpose.
\nProject Group Conflict
\nFor a project ( help with nursing paper writing from experts with MSN & DNP degrees) like this, success means being organised. The group will have to establish a division of labour and divide the work that needs to be done in a fair manner. Contributions to the project ( help with nursing paper writing from experts with MSN & DNP degrees) MUST be equitable.
\nAll group members will need to meet for a number of hours each week. Agree on a regular time and place and set an agenda.
\nGroup conflict is inevitable and should be resolved early in the semester. Group breakdowns are amongst the most common reasons why students fail. Make records (e.g. keeping emails sent and received) of all agreed meetings, who did and did not attend, agreed actions coming from the meeting and who is responsible for each of these.
\nWhen group conflict becomes destructive, group members should first consider using mediation to resolve any dispute, disagreement, grievance or complaint.
\nIf the conflict still cannot be resolved, then group members can \u201cfire\u201d a member from the group by openly voting a person out BUT only after consulting the module lecturer.
\nUpon the approval by the lecturer, the group leader\/representative must inform the ousted person the outcome agreed via email and copy the message to all other group members including the lecturer. The ousted person has the right to present a defence within five calendar days if he or she wishes to remain in the group.
\nIn this situation, every group member must complete a Peer Group Evaluation to evaluate the contribution of every group member to the group project ( help with nursing paper writing from experts with MSN & DNP degrees) during the semester. All evaluations must be submitted in a sealed envelope directly to the Lecturer on the project ( help with nursing paper writing from experts with MSN & DNP degrees) due date. The results of the Peer Group Evaluation to assess group members? relative contribution to the project ( help with nursing paper writing from experts with MSN & DNP degrees) task will affect the individual mark for the group project ( help with nursing paper writing from experts with MSN & DNP degrees). A mark of zero will be awarded to any student who does not participate.
\nWhen a group member has been fired and decides not to challenge the decision, he\/she will have to complete the whole project ( help with nursing paper writing from experts with MSN & DNP degrees) on his\/her own (and not just merely submit the part that he\/she was previously assigned to contribute). Likewise, the remaining group members will have to take over the work originally assigned to the ousted person and complete it.
\nPlease note that in the event a project ( help with nursing paper writing from experts with MSN & DNP degrees) group breaks up and that the disintegrated groups do not finish the whole project ( help with nursing paper writing from experts with MSN & DNP degrees) on their own, the submission will be treated as partially done. The lecturer will not grade the project ( help with nursing paper writing from experts with MSN & DNP degrees) work on a partial basis (to compensate as a whole due to the breakup).
\nAlternatively, the ousted group member is free to join any other project ( help with nursing paper writing from experts with MSN & DNP degrees) group provided there is still room for an additional group member (maximum four to a group) and a unanimous decision is made by all project ( help with nursing paper writing from experts with MSN & DNP degrees) members to accept him or her.
\nGroup members need to be familiar with all aspects of the project ( help with nursing paper writing from experts with MSN & DNP degrees) requirements. While the group may divide the project ( help with nursing paper writing from experts with MSN & DNP degrees) tasks up among members, the final document will need to flow smoothly.
\nWhere to find information:
\nRemember, you are looking for additional academic articles and information to support your Report. You should try to find current articles written between 2010 and 2018. Earlier articles may be OK but you need to think as to whether they are still relevant given today?s circumstances.
\nFinding articles:
\n1. Type the term into the Library database or EBSCO
\n2. Add a second search term such as \u201cShareholder Value\u201d if you don?t get any results 3. Still no results that you can use? Try to use a different term that means the same thing.
\nReading\/reviewing\/analysing articles
\nMany articles you will find will be several pages long \u2013 this is quite normal for academic research papers as they are required to explain in detail the research methodology and results. These details are necessary to support and validate the findings.
\nDo not let this concern you, as, for the purposes of your research for this, and most other assessment tasks, you do not need to read the detail about the research methodology and results. What you need to find out is the purpose of the research: what question they are trying to answer; any context considerations; the findings \u2013 i.e. the answer to the question; and any comments about future directions or the application of the findings
\nTo gain this information, points 1 and 2 will be found in the abstract and the introductory section(s) \u2013 usually within the first 2 pages. Points 3 and 4 will be found at the end of the paper under the headings \u201cFindings\u201d and\/or \u201cConclusions\u201d and\/or \u201cRecommendations\u201d or similar. These are usually the last page or two pages.
\nStudent Presentations with other group members
\nTask:
\nEach student is to present, along with their other group members, the examples they have researched and presented within the group report, accompanied with a visual presentation.
\nEach student must show at least one graphic example of the findings of the material their individual research efforts in the creation of the submitted report.
\nPlease do NOT cut and paste from your report. You may use some of the graphic images (charts or pictures) but not the text. The presentation should be used to illustrate or present the MOST IMPORTANT (in your own view) points that you discovered in your individual research and in your collaborative work as a group about your chosen company and about this topic (sample nursing essay examples by the best nursing assignment writing service).
\nFREQUENTLY ASKED QUESTIONS (FAQs)
\nThis section has been provided to assist and guide students in creating your presentation, the things that may be useful to include, more detail on how marks will be awarded and tips on working in groups.
\nHow much time does each student have and how many slides should I show?
\nOften with slide-show based presentations, LESS IS MORE! Please understand that to get through all the presentations, you MUST manage your presentation time very carefully. Each student will have NO MORE than THREE MINUTES to present their findings. To keep to the tight timing, each student should prepare no more than ONE slide to introduce their area of interest in the company and the area or measure of performance researched, no more than 2-3 additional slides to accompany their verbal presentation of their major findings plus no more than 3 additional summary slides for the overall analysis that has been performed.
\nIn total, there is an absolute limit of SIX SLIDES MAXIMUM per student! (You may have a slide or two for general group introduction and a slide each at the end for each group member for the conclusion. If in doubt, consult your tutor in the Week 8 tutorial.)
\nWhat NOT to include in the presentation?
\nStudents are reminded that the purpose of this research and reporting task is NOT to report the actual salaries of the top executive team. This is a tedious exercise of simply quoting the amounts paid. It IS acceptable to report the proportions of salary (fixed, non-monetary and retirement) versus STI and LTI amounts and how these varied between the various members of the executive team HOWEVER, if this is undertaken, you MUST be able to REASON why the proportions differed amount the various executives. (E.g. the CEO received 30% fixed, 35% STI and 35% LTI however the CFO received 50% fixed, 24% STI and 25% LTI, and then explain why the proportions would differ, considering each executive?s area of responsibility etc.)
\nWhat software to use for your presentation?
\nTo simplify and minimise the time to setup for delivery, it is recommended you use \u201cstatic presentation\u201d software such as MS PowerPoint however if you believe you can be setup and run a presentation directly using \u201ecloud-based? applications such as Google Slides or Prezi then you may do so. Please bear in mind that time is crucial and ANY TIME LOST setting up will be deducted from your available presentation time. (You are starting with only three minutes each so be VERY CAREFUL!) Any delays with internet connection etc. will NOT be added to your available time.
\nHow will you be marked?
\nAt the end of this guide is a copy of the marking criteria sheet that the tutor will use to grade
\nyour presentation. Note it is a combination of presentation, communication and demonstrated technical knowledge and depth of research as evidenced by your presentation that is being assessed.
\nThose students who have made a minimal contribution to the group?s efforts in preparing the report are unlikely to be able to demonstrate a high degree of research knowledge of the topic (sample nursing essay examples by the best nursing assignment writing service) even if the presentation is made with a great deal of confidence and this will considerably reduce your marks for the presentation.
\nWhen will the presentations be held?
\nDuring the tutorials of Weeks 10-12 (Monday Group should be aware that due to the Public Holiday, any presentations scheduled for Week 12 will be held on Monday 9 October during the Study Break Week). The presentation will be marked immediately as you present and your marks will be released as soon as practical after the last presentation in Week 13 (professional nursing paper writing service, nursingscribe top experts) in Moodle.
\nHints and tips on a successful presentation
\n1. NEVER turn your back on the audience.
\n2. Remember you are presenting to ALL the class \u2013 NOT JUST THE TUTOR (Use eye contact around the room as you present.)
\n3. Have one of your group members operate the software rather than try and control everything yourself which is distracting for the audience.
\n4. Practice as a group so you know who will be first, second, third, last and ensure you have your timing correct (Use a stop watch when you practice!)
\n5. Ensure the graphics on your slides are LEGIBLE at the back of the room. Too fine or small a font or pictures makes the slides meaningless to the marking WHO WILL SIT IN THE BACK OF THE ROOM.
\n6. If you are not going to use \u201ehand cards? with prompts and must look at the slide during the presentation, ensure you look briefly ONLY at the laptop in front of you, NOT turn around and read the slide from the screen behind you! (Besides if you turn and talk to the Monitor or Screen, generally you will not be heard at the back of the room affecting your marks!)
\n7. EVERYONE SURVIVES \u2013 even if you find presenting to a group of people raises your pulse, makes your palms sweat and your knees week remember you are not alone in feeling this way. The key is to turn that nervous energy into USABLE energy to present well! It is that elevated level of stress that allows us to reach our potential in life so do not be afraid, just go ahead and present, we will all appreciate your efforts because all the audience (both Tutors and students) can empathise with how you are feeling!
\nHow will the presentation order be decided?
\nThere will be a random ballot in the Week 9 classes which determine which group presents in which class and in what order. Note however groups will be paired so two groups will present similar companies and the audience and the tutor may award \u201ebonus? marks to the group presenting the strongest research in their presentations.
\nIf you have an important work engagement (or doctor?s appointment etc.) on one particular week, either in Week 10, 11 or 12, (Week 13 (professional nursing paper writing service, nursingscribe top experts) for the MONDAY GROUP due to Public Holiday) you MUST notify the Tutor before the ballot to ensure your group is not selected in that one week as NO CHANGES ARE POSSIBLE ONCE THE ORDER OF PRESENTATION HAS BEEN SET! ANY STUDENT OR GROUP OF STUDENTS NOT READY AND AVAILABLE TO PRESENT AT THE ALLOTED TIME WILL FORFEIT THEIR 10 MARKS.
\nWhat weighting of marks does the presentation carry and are these marks allocated to the group as a whole or each individual student marked on their presentation efforts?
\nThe Presentation carries a weight of ten marks. Your mark will depend upon the quality of the presentation (see attached marking guide) and this will be a group mark however depending on the presentation each member may be awarded an incremental mark different to the other group members. Therefore all group members may well achieve four different marks. The reason all group members must present as a group is for coordination purposes AND to allow combined presentation of your \u201einnovation? idea.
\nWhat do you have to \u2018turn in\u2019 to the tutor and how do you do this?
\nA copy of the presentation (if MS PowerPoint) is to be uploaded to a Moodle Assignment Link which will be setup on the KOI Moodle subject home page for this subject. If you are using a cloud-based presentation software, ensure a print of the slides is made and perhaps saved as a pdf file and uploaded. Your presentation material (slides and\/or notes) should be uploaded to this Moodle Link by 9am Monday 18 September (Before Week 10 start). This submission deadline applies to ALL groups regardless of which week you are presenting.
\nADDITIONALLY, a PRINTED COPY of your slides AND a PRINTED COPY OF YOUR
\nGROUP REPORT AND A COPY OF YOUR TURNITIN REPORT SHOWING THE
\nSIMILARITY SCORE should be handed to the Tutor before the presentation commences so they have that available during your presentation to assist in assessing the work and allocating marks.
\nPLEASE NOTE \u2013 EACH Slide MUST have the STUDENT NAME AND STUDENT ID of the
\nstudent who prepared and is presenting that slide so there is no confusion either at the time of the presentation or afterwards as to who presented what material. If you do not know how to put names on a slide, FIND OUT NOW!
\nFinal comments
\nPlease read through all of the above material, practice your presentation BEFORE the day of presentation, checking your timing (do NOT run over or under time or your marks will be affected) and present as if this was you, as an accounting professional making a presentation to your CEO and other colleagues in a professional accounting practice or workplace.
\nThe tutors are looking forward to listening to your presentations and hearing all of your great original ideas in relation to this topic (sample nursing essay examples by the best nursing assignment writing service).
\nMarking rubric for Group Report
\nCriteria Fail (0-49%) Pass (55%) Credit (65%) Distinction (75%) High distinction (90%)
\nResearch \u2013 extent and application Value 30% Mark awarded Inaccurate, inappropriate or no use of literature. Analysis not developed. Few original explanations provided. Minimum number of sources, not all current or relevant.
\nParaphrasing used throughout but not always accompanied by original explanations.
\nTheory relevant but not always Sound selection of theory from a range of sources to build and adequately justifies analysis. Paraphrasing used throughout but accompanied by original explanations Insightful and appropriate selection of theory from a good range of current and relevant sources to systematically build and justify analysis. Minimal paraphrasing Integration and originality in the selection and handling of relevant theory to build and justify analysis.
\nWide range of current and relevant sources integrated in a
\nAnalysis of the organisations Value 30% Mark awarded Poor evaluation.
\nSignificant gaps in knowledge of the theory and lack of understanding of company?s capabilities.
\nNo analysis provided.
\nDisjointed or no discussion. Simple discussion of areas of strength and weakness in the organisation?s capabilities. Work reflects limited
\nengagement with organisational context or relevant theory. Most aspects of the task completed but assessment lacks cohesion. Identifies and discusses areas of strength and weakness in the organisation?s capabilities. Discussion of some relevant issues in theory and organisational content in evaluation providing some cohesion. Identifies and clearly explains areas of strength and weakness in the organisation?s
\ncapabilities. Links to organisational context and relevant theory in evaluation. All aspects of the task completed with minimal errors in cohesion Identifies and insightfully discusses areas of strength and weakness in the organisation?s capabilities. Strong links to organisational context and relevant theory in evaluation. All aspects of the task completed in a comprehensive and cohesive
\nComparisons and
\nconclusions Value
\n30%
\nMark awarded Few of the major comparative elements have been identified. Conclusions mostly lack cohesion with the theory. Some of the comparisons were not well linked to the results of the evaluation or relevant theory. Sound comparisons made,
\nlinked to the evaluation results \/ may not be linked back systematically to relevant theory Displays elements of critical comparisons made, linked to the evaluation. Theory used
\nsystematically in the comparison of the organisation?s capabilities In depth critical comparisons made. Theory used in insightful ways in application and discussion of the organisation?s capabilities
\nPresentation Value 10% Mark awarded Referencing mostly absent \/ not systematic \/ incorrect however some effort has been made. Acceptable presentation \u2013 but errors demonstrate lack of attention to detail. Some attempt at referencing Sound presentation overall but some errors.
\nReferencing is mainly accurate Displays elements of critical presentation Minor errors in some elements. Correct referencing throughout Excellent presentation \u2013 satisfies all elements.
\nCorrect referencing throughout
\nT118 Group assignment task specification: ACC702 PG \u2013 Managerial Accounting Page 14 of 15
\nMarking guide for Group Presentation
\nORAL PRESENTATION ASSESSMENT CRITERIA
\nOutcomes assessed:
\na) Analyse the roles of cost and management accounting in organisations through the analysis of accounting concepts and tools
\nb) Evaluate and apply financial and non-financial performance measures and tools used in assessing and rewarding individual and corporate performance
\nc) Describe how management control theory and concepts apply to organisational settings through the generation of accounting and organisational reports
\nd) Apply contemporary approaches to pricing and product mix decisions in organisational contexts (Indirectly)
\nPresentation: Please note you will be assessed during your presentation on the following technical skills: The presentation will carry a mark out of 10 and will be based on how well students demonstrate the following presentation skills: (Linked to the Graduate Outcome of Professional Skills)
\n\u2022 clear communication and engage the audience and use eye contact to involve audience members
\n\u2022 appropriateness and use of visual aids
\n\u2022 ability to answer questions convincingly
\n\u2022 a ONE-mark penalty will be deducted for exceeding the time limit by 1 minute (TWO marks for more than 1 minute). Individual groups members\u2019 presentation marks may be adjusted up or down from the group mark depending on relatively superior or inferior individual performances.
\nMARKS MARKING CRITERIA
\nA 9-10 \u2022 Presents in an articulate and confident manner and shows excellent innovation and originality in the presentation
\n\u2022 Displays a complete set of the technical skills related to this topic (sample nursing essay examples by the best nursing assignment writing service) \u2022 Has a sophisticated understanding of the topic (sample nursing essay examples by the best nursing assignment writing service) presented.
\n\u2022 Shows a refined understanding of the material researched
\nB 6-8 \u2022 Presents in a competent and confident manner and shows some very good innovation and originality in the presentation
\n\u2022 Displays a most of the technical skills
\n\u2022 Has a competent understanding of the topic (sample nursing essay examples by the best nursing assignment writing service) presented \u2022 Shows a clear understanding of the material research.
\nC 4-5 \u2022 Presents in a proficient and sustained manner and shows some attempt to be creative with innovation and originality in the presentation.
\n\u2022 Displays a some of the technical skills
\n\u2022 Has a sound understanding of the topic (sample nursing essay examples by the best nursing assignment writing service) presented
\n\u2022 Shows some understanding of the material researched.
\nD 1-3 \u2022 Presents with little preparation and limited confidence and shows no innovation or originality in the presentation.
\n\u2022 Displays very few of the technical skills
\n\u2022 Has a very limited understanding of the topic (sample nursing essay examples by the best nursing assignment writing service) presented \u2022 Shows a limited understanding of material researched.
\nT118 Group assignment task specification: ACC702 PG \u2013 Managerial Accounting Page 15 of 15
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