CCT303: Strategic Management Accounting – Assessment Task 2: Case Study
1. Assessment Overview
- Course Code: CCT303
- Assessment Title: Case Study Analysis: World Vision Australia
- Due Date: Week 10 (Thursday, 12th October) by 5:00 PM
- Weighting: 20%
- Length: Approximately 1,500 words
- Submission: Via LEO / Turnitin
2. Context
In this unit, we have explored how strategic management accounting tools can drive organizational performance. While often associated with for-profit entities, these frameworks are increasingly vital in the not-for-profit (NFP) sector to ensure resource stewardship and mission achievement. This assessment requires you to apply the Balanced Scorecard (BSC) framework to World Vision Australia, a leading humanitarian organization.
You will need to step into the role of a strategic consultant. Your goal is not just to describe what World Vision does, but to critically design a performance management system that aligns their complex stakeholder needs with their long-term strategic vision.
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3. Task Description
Please refer to the World Vision Australia website and their most recent Annual Reports. You are required to write a formal business report addressing the following four components:
1. Strategic Foundation & Stakeholder Analysis
Outline the long-term goals of World Vision Australia. Furthermore, identify and define the distinct groups of stakeholders or clients. Critically distinguish between those who provide the resources (donors/government) and those who receive the value (beneficiaries/communities).
2. Balanced Scorecard Development
Select suitable perspectives for a Balanced Scorecard tailored to an NFP context. Standard for-profit perspectives (Financial, Customer, Internal Process, Learning & Growth) may need adaptation. Develop specific, measurable objectives for each perspective you choose.
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3. Strategy Mapping
Develop a Strategy Map that visually and descriptively demonstrates the cause-and-effect relationships between the objectives you established in Part 2. Show how improvements in the ‘lower’ perspectives (e.g., Learning & Growth) drive success in the ‘higher’ perspectives (e.g., Mission Impact/Financial Stewardship).
4. Critical Implementation Analysis
Drawing on high-quality academic and professional literature, provide a critical analysis of the potential issues World Vision Australia might face when implementing the Balanced Scorecard. Consider challenges such as measuring intangible social outcomes, organizational culture, and cost-benefit trade-offs.
4. Formatting & Submission Guidelines
- Format: Formal Report (Executive Summary, Table of Contents, Introduction, Body, Conclusion, Reference List).
- Word Count: 1,500 words (+/- 10%). The Executive Summary and Reference List are excluded from the count.
- Referencing: Harvard Style. You must use a variety of high-quality academic sources (journals, textbooks) to support your critical analysis.
- Submission: Submit your file (Word or PDF) via the Turnitin link on the LEO unit page.
5. Grading Rubric (20%)
| Criteria | High Distinction (85-100%) | Distinction (75-84%) | Credit (65-74%) | Pass (50-64%) |
|---|---|---|---|---|
| Executive Summary (LO3) | Provides an excellent overview of the study, including purpose, method, key results, and justification. | Provides an overview of the report including key results and justification. | Provides some key results and a justification for the study. | Does not provide a full overview but discusses results. |
| Introduction (LO3) | Excellent, interesting introduction with a summary of purpose, background, and key issues. | Well-written introduction summarizing purpose, background, and key issues. | Reasonable introduction; purpose and key issues are adequately described. | Wordy; purpose and key issues are adequately described. |
| Body: Analysis & Theory (LO3 & LO4) | In-depth, expert knowledge of BSC, strategy maps, and implementation. All key issues identified and supported by literature. | In-depth knowledge of BSC and implementation. Most key issues identified and supported by literature. | Reasonable knowledge of BSC and implementation. While most issues are identified, only a few are linked to literature. | Some inaccuracies in knowledge. Limited evidence drawn from literature to support arguments. |
| Conclusion (LO3) | Clear, comprehensive conclusions and recommendations regarding implementation issues. | Comprehensive conclusions and recommendations provided. | Reasonable conclusions and recommendations provided. | Limited conclusions or recommendations provided. |
| Referencing (LO3) | Correct Harvard style in text and list; wide variety of high-quality sources. | Correct Harvard style; wide variety of sources used. | Correct Harvard style; reasonable range of resources. | Harvard style used with some errors; limited range of references. |
| Writing & Presentation (LO3) | Professionally presented; excellent flow, structure, and grammar. | Professionally presented; no structure or grammar issues. | Concise presentation; minor structural/grammar issues. | Reasonably written; a few errors in presentation/grammar. |
When adapting the Balanced Scorecard for World Vision Australia, it is critical to restructure the hierarchy of perspectives. Unlike for-profit entities where financial metrics are the ultimate objective, non-profit organizations typically place the “Mission” or “Customer” perspective at the top of the strategy map. For World Vision, the “Customer” perspective is bifurcated into two distinct groups: the donors who provide funding and the beneficiaries who receive aid. Consequently, a key objective in the Financial perspective—such as “Minimize Administrative Overheads”—directly serves the Donor perspective by increasing trust and funding stability, which ultimately drives the Mission outcome of “Sustainable Community Development.” As noted by Hoque (2020), the challenge in this implementation lies in the causality between intangible social outcomes and tangible financial inputs. Therefore, World Vision must implement proxy measures, such as “Community Self-Sufficiency Rates,” to accurately gauge the success of their learning and growth initiatives in the field.
Learning Resources & References
- Hoque, Z. (2020). Methodological Issues in Accounting Research: Theories, Methods and Issues. Spiramus Press.
- Kaplan, R.S. and Norton, D.P. (2018). ‘The Balanced Scorecard: Translating Strategy into Action’, in Strategic Cost Management. Routledge.
- World Vision Australia. (2024). Annual Report 2023. Available at: https://www.worldvision.com.au [Accessed 1 Oct. 2024].
- Yuan, Q., Luo, W. and Toney, S. (2022). ‘Balanced Scorecard in Non-Profit Organizations: A Systematic Review’, Journal of Management Control, 33(2), pp. 145–170. Available at: https://doi.org/10.1007/s00187-022-00334-x
- Parker, L.D. (2019). ‘Strategic Management Accounting: The public sector challenge’, Management Accounting Research, 44, pp. 10–22.