Unit Information Management System

Performance Measurement and Evaluation (ACCT3206, SEM-2, 2017, Crawley)

UWA Business School

Unit Outline

Performance Measurement and Evaluation


SEM-2, 2017

Campus: Crawley

Unit Coordinator: Dr Stijn Masschelein

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Copying of this material by students, except for fair dealing purposes under the Copyright Act, is prohibited. For the purposes of this fair dealing exception, students should be aware that the rule allowing copying, for fair dealing purposes, of 10% of the work, or one chapter/article, applies to the original work from which the excerpt in this course material was taken, and not to the course material itself

© The University of Western Australia 2001

Unit details

Unit title Performance Measurement and Evaluation
Unit code ACCT3206 Credit points 6
Availability SEM-2, 2017 (31/07/2017 - 25/11/2017)
Location Crawley Mode Face to face

Contact details

Faculty Business School
School UWA Business School
School website http://www.business.uwa.edu.au/
Unit coordinator Dr Stijn Masschelein
Email stijn.masschelein@uwa.edu.au
Telephone 6488 3764
Consultation hours On appointment on Monday or Tuesday.
Tutors/ Demonstrators/ Facilitators
Unit contact hours

Lecture time:

Mondays, 9:00am - 10:00am

Lecture venue:

Please refer to http://www.timetable.uwa.edu.au for the unit timetable


Lectures/tutorials/seminars/workshops: up to 3 hours per week

Online handbook http://handbooks.uwa.edu.au/units/unitdetails?code=ACCT3206
Unit website

Unit rules

Prerequisites ACCT1112 Management Accounting; and ACCT2112 Management Accounting
Advisable prior study
Incompatibility ACCT2206 Performance Measurement and Evaluation
Approved quota

Unit description

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.

Learning 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.

Unit structure

The weekly lectures consists of one-hour introductions to theories on performance measurement and evaluation. In the workshops you will be asked to present and discuss empirical studies that investigate those theories. The studies present applications of performance measurement in different sectors such as health care, banking, retail, and construction.

(See Timetable)

Unit schedule

WeekDateLecture TopicWorkshop
131 JulyIntroduction
27 AugustTransaction cost economicsCreativity and incentives
314 AugustSpecific KnowledgePublic-private collaborations
421 AugustMeasures in Incentive Contracts (part 1)Convenience Store Franchises
528 AugustMeasures in Incentive Contracts (part 2)Good Performance Measures and Delegation
64 SeptemberThe Elements of an ExperimentSticks and Carrots in Incentive Contracts
711 SeptemberSimultaneous DecisionsLearning to Design Incentive Contracts in Banks
818 SeptemberInstitutional TheoryOutsourcing of Hospital Services
Med-Semester Study Break25 - 29 September
9 2 OctoberPromotions: Competition within the FirmEvolution of an Australian Hospital
109 OctoberSubjective Evaluation of EmployeesTournaments and Performance Decreasing Feedback
1116 OctoberA Grab Bag of Incentive IssuesPromotions to Rewards Management Skills
1223 OctoberUsing a Balanced ScorecardIncentives and Group Creativity
1330 OctoberExamBalanced Scorecard to Evaluate Firm Strategy
Pre-Examination Study Break6 - 10 November
Semester 2 Examination Period11 - 24 November

Teaching and learning responsibilities

Teaching and learning strategies

Teaching and learning evaluation

You may be asked to complete two evaluations during this unit: the Student Perception of Teaching (SPOT) and the Students’ Unit Reflective Feedback (SURF). The SPOT is optional and is an evaluation of the lecturer and the unit. The SURF is an online university wide survey and deals only with the unit. You will receive an email from the SURF office inviting you to complete the SURF when it is activated. We encourage you to complete the forms as your feedback is extremely important and can be used to make changes to the unit or lecturing style when appropriate.


Participation in class, whether it be listening to a lecture or getting involved in other activities, is an important part of the learning process, therefore it is important that you attend classes. More formally, the University regulations state that ‘to complete a course or unit students shall attend prescribed classes, lectures, seminars and tutorials’. Where a student, due to exceptional circumstances, is unable to attend a scheduled class, they are required to obtain prior approval of the unit coordinator to be absent from that class. Any student absent from class without having had such absence approved by the unit coordinator may be referred to the faculty for advice and may be required to withdraw from the unit.

Charter of student rights and responsibilities

The Charter of Student Rights and Responsibilities upholds the fundamental rights of students who undertake their education at the University of Western Australia.  The University's charter of Student Rights and Responsibilities is available at www.governance.uwa.edu.au/procedures/policies/policies-and-procedures?method=document&id=UP07/132

Student Guild contact details

The UWA Student Guild is the peak representative body for all students enrolled at UWA. The Guild Student Assist team (consisting of qualified social workers and counsellors) can provide independent, confidential advice on anything affecting your study, including financial, academic, and welfare matters. The Guild also offers hundreds of events, student clubs, volunteering and leadership opportunities, and member discounts. More information and contact details can be found at www.uwastudentguild.com.

Uses of student feedback


Your academic orientation includes three online units which you must complete within the first 10 weeks of your enrolment:

AACE1000 Academic Conduct Essentials (ACE)  (just this for postgraduate)
INDG1000 Indigenous Study Essentials
CARS1000 Communication and Research Skills

Information for students with disabilities

The University has a range of support services, equipment and facilities for students with a disability. If you would like to receive advice on these services please email uniline@uwa.edu.au or visit www.student.uwa.edu.au/life/health/uniaccess

Using peer feedback to assess team contributions

The online tool SPARKPLUS may be used to assess individual contributions to team work. Where Spark is used you will be required to provide feedback to, and receive feedback from, your team members. Based on a series of answers from each team member SPARKPLUS automatically produces two weighting factors: your RPF and SAPA. The use of SPARKPLUS will be explained in class and more information is available on LMS.


Assessment overview

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.

Assessment mechanism

#ComponentWeightDue DateRelates To Outcomes
1Workshop Preparation10%In workshop
2Participation30%Until midnight before the final exam1-3
3Presentation20%In workshop4-5
4Final Exam40%Semester 2 examination period1-3

Assessment items

Item TitleDescriptionSubmission Procedure for Assignments
Workshop PreparationFor every workshop, you have to read an article or book chapter. I will ask you to prepare 3-5 small questions. These questions will be the starting point of the discussion in the workshop. To be able to contribute to the discussion you need to know the topic sufficiently well. For 3 or 4 articles, I will give you a multiple choice quiz with 5 questions in the workshop. Your best 2 scores will be retained as your score for this component.In workshop
ParticipationIn the second half of the workshop, we will discuss the questions that I put up before the workshop. Those questions can be found at the end of each lecture in these lecture notes. 30% of your total marks will depend on your participation during the workshop. I will take notes every week after the workshop. If you have said something (an answer, a question, a remark, a reaction to somebody else’s answer), I will take note of that. You can also earn your participation marks by discussing the lectures and workshops on the blog. I count almost every comment except very short ones like ‘Thank you”.In workshop and online
PresentationIn the first half of each workshop, 4-6 of you will present a part of the assigned article. You will have to present twice during this semester. This gives you the opportunity to improve on your presentation skills during the semester. A single presentation should be around 5 minutes with 5 slides.In workshop
Final ExamThe final examination is 2 hours in duration. The final examination is open book and will contain open ended questions about the papers of the workshops and one additional application of the theories.

Academic literacy and academic misconduct

The University of Western Australia takes very seriously the matter of academic misconduct by students and has policies in place that define misconduct (including plagiarism) and the penalties that apply. The consequences for misconduct can be severe, including exclusion from the University.

All students are expected to make themselves aware of the definitions and the policies relating to academic misconduct, found at the websites below, and with any additional requirements or stipulations that may be provided by individual coordinators www.governance.uwa.edu.au/procedures/policies/policies-and-procedures?policy=UP07%2F21

Appeals against academic assessment

The full regulations governing appeals procedures are available in the University Handbook at http://rules.handbooks.uwa.edu.au/rules/student_rules/

Penalty for late submission

A penalty of 5 per cent of the total mark allocated for the assessment item is deducted per day for the first 7 days (including weekends and public holidays) after which the assigned work is not accepted. Each 24-hour block is recorded from the time the assignment is due.

 Penalty for exceeding word limit

Where an assignment exceeds the word limit, a penalty of 1 per cent of the total mark allocated for the assessment task applies for each 1 per cent in excess of the word limit.

Textbooks and resources

Recommended texts

No Textbook required for this unit

Suggested alternate texts

Additional texts

Technical requirements

Software requirements

Additional resources and reading

Other important information

Standard of assessment

The Business School must ensure that the processes of assessment are fair and are designed to maintain the standards of the School and its students. The School follows the UWA marks and grades distribution:

Higher distinction






Credit pass












Failed component




The scaling of marks to ensure comparability between classes is an acceptable academic practice. The School and Board of Examiners have the right to scale marks where it is considered necessary to maintain consistency and fairness.

Quality assurance

Your assessed work may also be used for quality assurance purposes, such as to assess the level of achievement of learning outcomes as required for accreditation and audit purposes. The findings may be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential, and the outcome will not affect your grade for the unit.

Approved calculators for examinations

The University permits only the use of calculators in examinations when the calculator has an approved sticker and the examiner permits their use.  If the student does not have an approved sticker on their calculator, they will not be permitted to use the calculator.  Calculators can be approved at the Undergraduate Student Centre, the Postgraduate Student Centre or at Student Administration.  Further information is available on the Business School website at www.business.uwa.edu.au/students/assessments

Special consideration/alternative arrangements

If you are unable to attend a class, tutorial or examination due to circumstances beyond your control and are seeking an extension for submission of an assignment or a deferred exam, please read valid reasons for special consideration at www.student.uwa.edu.au/life/health/uniaccess/special-consideration, complete the application form and submit at the Student Centre.
PLEASE NOTE that deferred exams are not available in Summer School units.

Acknowledging Sources of Information and the Business School Policy on Plagiarism

Student Services provides an online plagiarism portal that includes a definition of plagiarism and a link to FAQ www.studentservices.uwa.edu.au/ss/learning/online_services/plagiarism_portal

‘Turnitin' Originality Checking & Plagiarism Prevention is used in the Faculty to allow both educators and their students check written work for improper citation or misappropriated content. More information about 'Turnitin' can be found at http://turnitin.com/static/index.html

eBooks and open book exams

eBooks cannot be accessed at an examination. Please check your exam details and purchase a printed version of any book you would select to take into an open book exam.


It is important that the referencing of any sources used in your written work is done properly, if only to substantiate the points you are making in your assignment or project.  The Harvard style is the preferred and there are some notes for guidance which have been prepared by the library staff:  ‘Citing your Sources Harvard Style’ http://libguides.library.uwa.edu.au/harvard

The EndNote software package is a really good system for building up a database of references.  Not everyone will want to invest the time in using this system but you should consider it if you intend to build up resource materials or plan to undertake extensive research in a particular area.  The library staff have also developed a tutoring package: ‘A Quick Guide to Using EndNote’ which provides the basics for using EndNote with an essay http://libguides.library.uwa.edu.au/endnote

Last day to add a unit offered in a semester

The final date to add a unit is the end of week 2 of the semester.  For further information on important dates for 2017, refer to www.student.uwa.edu.au/course/dates/important


STUDYSmarter helps students get more out of their study by equipping you with additional skills needed at university. Explore the range of free on-campus and online services to help you develop academic communication, research, critical analysis, numeracy and study skills. http://www.student.uwa.edu.au/learning/studysmarter