25/08/2019 Assignment 3: Team research report
https://swinburneonline.instructure.com/courses/1009/assignments/12784 1/8
Teaching Period 2, 2019
ACC30009: Analysis for Competitive Advantage
Assignment 3: Team research report
Word/time limit: 4000 (+/- 10%)
Weighting: 20%
After you have read this information, head over to the Assignment 3 Q&A discussion board to ask any
questions and see what your peers are saying about this assignment.
Assignment overview
With the introduction of various climate change related legislation in Australia, many companies
are now incorporating social/environmental/sustainability measures in their multi-perspective
strategic performance measurement systems (SPMS). An increasing number of Australian
companies have shown willingness to publicly disclose their SPMS adoption (see for example
Elijido-Ten, 2011; 2013) thereby enabling various stakeholders to evaluate both financial and nonfinancial
performance of the firm. There is, however, mounting criticism that such public
disclosures are no more than green-washing mechanisms, particularly if the SPMS
targets/measures are not linked to rewards system or compensation plans.
This assignment supports unit learning outcomes 1, 2, 3, 4 and 5.
Assignment details
For this assignment, you will form a team of four or five and work together to conduct and write up
your research efforts.
There are three major components to this teamwork research assignment:
1. Literature review.
2. Company research.
3. Overall report structure and team effort.
A. Literature review
1. Multi-perspective SPMS research
Conduct a review of literature on multi-perspective SPMS such as balanced scorecard or triple
(or quadruple) bottom line. Provide a brief but succinct analysis on its salient features. Citing
25/08/2019 Assignment 3: Team research report
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academic research that examine real companies’ experience/s on SPMS adoption, discuss
the benefits/pitfalls/challenges including the advantages/disadvantages reported by companies
in their SPMS adoption.
2. Motivation theories and reward system research
Briefly discuss one theory of motivation and explain how this theory relates to rewards
system. Examine academic research conducted on real companies’ use of different forms of
rewards/compensation given to top executives and/or non-executive employees. (Hint: Do not
rely on textbooks; support your discussion with academic research).
B. Company research
1. Company profile and disclosure of SPMS
You are required to select two companies from the Top 100 publicly listed companies in
Australia that provide some form of disclosure on their SPMS adoption. One firm must come
from an environmentally sensitive industry (e.g. mining, chemical or energy/utility sector) while
the other must be from a non-environmentally sensitive industry (e.g. insurance or financial
sector). Briefly outline the profile of the companies chosen. Use the criteria used by Elijido-Ten
& Tjan (2014) to determine whether or not your chosen companies adopt a multi-perspective
SPMS. Then, examine the SPMS disclosures from publicly available reports (such as annual
reports, shareholder reviews, sustainability reports, corporate policies and company websites)
for 2 years, 2017 and 2018. Over this 2-year period, discuss whether there have been any
changes in SPMS disclosures in terms of the perspectives, objectives, measures & targets set
and briefly compare the SPMS disclosures of the two companies.
2. Company performance and link to rewards/compensation plan
Analyse the companies’ 2017 and 2018 financial performance using appropriate profitability
and solvency financial measures. Investigate whether the two chosen companies link their
SPMS measures/targets with executive rewards/compensation plans. Your analysis and
discussion should explain how the companies have either succeeded or failed to strengthen
their competitive advantage over the 2-year period you have examined.
C. Overall report structure and team effort
Present your assignment in a research paper format with approximate word length of 4,000
words. The standard procedure is that the assignment will be marked up to the specified word
count only.
Your report must have an Abstract (about 300 words), Table of Contents, References, and
Appendices (Note: These are not included in your word limit of 4000 words.)
Use Swinburne Harvard referencing style throughout your report.
Supporting resources
The following resources will assist you with completing this assignment:
25/08/2019 Assignment 3: Team research report
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For Section A, useful references can be found from various academic journals through library
electronic databases such as Elsevier, Emerald, Ebscohost, Google Scholar, etc. (An
examination of between 10 to 20 articles is a guide to the level of research required).
For Section B, you may use annual reports, sustainability report, shareholder reviews,
company websites and library databases such as DatAnalysis and Factiva. (Another 10 to 20
articles are expected).
You may find the following academic research papers useful (take note of the format and
content
The impact of sustainability and balanced scorecard disclosures on market
performance: Evidence from Australia’s top 100 (http://ezproxy.lib.swin.edu.au/login?
url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=64447663&site=edslive&scope=site) (Elijido-Ten 2011).
Determinants of strategic performance measurement system disclosures in
Australia’s top 100 publicly listed firms (http://ezproxy.lib.swin.edu.au/login?
url=http://onlineres.swin.edu.au/99339604114.pdf) (Elijido-Ten 2013).
Sustainability balanced scorecard disclosures: An Australian study,’ Issues in social
& environmental accounting (http://ezproxy.lib.swin.edu.au/login?
url=https://search.ebscohost.com/login.aspx?
direct=true&db=bth&AN=111067578&site=edslive&scope=site) (Elijido-Ten & Tjan 2014).
You are advised to form teams by Week 3 of your unit and let your eLA know who you will be
working with. If you have any trouble forming a team, please advise your eLA. You should fill
out a Team charter template (DOC 40 KB) to establish how your team plans to work
together.
Submission details overview
This assignment will be submitted via Turnitin. You will find the relevant submission point below.
Please allow a 24-hour turnaround for an originality report to be generated. See the Turnitin
originality report (https://portal.swinburneonline.edu.au/study-resources/turnitin-originalityreport-
0) area of Study Resources for several guides to assist with the submission process.
Assignment support
Don’t forget that in addition to your eLAs who provide discipline-specific content advice, you can
access the 24/7 draft writing service from Studiosity.
If you need assistance with academic feedback on a draft of your assignment task see
Assignment support: Studiosity.
Assignment criteria
25/08/2019 Assignment 3: Team research report
https://swinburneonline.instructure.com/courses/1009/assignments/12784 4/8
1. Literature review.
2. Company research.
3. Overall structure and presentation.
