Assessment 3: Performance Evaluation

Resources

the following resources provide information on evaluating an organization's financial performance:

· Marshall, D., McManus, W., & Viele, D. (2020). Accounting: What the numbers mean (12th ed.). New York, NY: McGraw-Hill. Available in the courseroom via the VitalSource Bookshelf link.

. Chapter 15, "Cost Control."

. Chapter 16, "Costs for Decision Making."

. Epilogue, "Accounting – The Future."

· Johnson, N. B. (2010).  Residual income compensation plans and deferred taxes.  Journal of Management Accounting Research, 22(2010), 103–114.

The following article provides an overview of ethical considerations:

· Robin, D. (2009).  Toward an applied meaning for ethics in business.  Journal of Business Ethics, 89(1), 139–150.

The following resources cover ratio analysis:

· Marshall, D., McManus, W., & Viele, D. (2020). Accounting: What the numbers mean (12th ed.). New York, NY: McGraw-Hill. Available in the courseroom via the VitalSource Bookshelf link.

. Chapter 3, "Fundamental Interpretations."

. Chapter 11, "Financial Statement Analysis."

· Afterman, A. B. (2015).  Non-GAAP performance measures: Virtue or vice?  The CPA Journal, 85(10), 48–49.

· Diffley, E. A., & Greenstein, A. (2016).  Presenting non-GAAP financial measures in the face of increased scrutiny.  Insights, 30(6), 3–9.

The following articles provide an overview of capital budgeting:

· Bennouna, K., Meredith, G. G., & Marchant, T. (2010).  Improved capital budgeting decision making: Evidence from Canada.  Management Decision, 48(2), 225–247.

· Hornstein, A. S., & Zhao, M. (2011).  Corporate capital budgeting decisions and information sharing.  Journal of Economics and Management Strategy, 20(4), 1135–1170.