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MAA267 - Integrated Reporting and Value Creation


2020 unit information

Important Update:

Classes and seminars in Trimester 2, 2020 will be online.

Last updated: 2 June 2020

Enrolment modes:Trimester 2: Burwood (Melbourne), Cloud (online)
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Michael Bray
Trimester 2: Luckmika Perera

Must have passed 8 credit points

Incompatible with: Nil
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - campus:

1 x 3 hour seminar per week

Scheduled learning activities - cloud:

4 x 2 hour workshops + 1 revision workshop for 2-3 hours


This unit will provide students with a detailed understanding of emerging developments with respect to integrated reporting. The unit will provide a detailed coverage of the Integrated Reporting (<IR>) framework and guidelines developed by the International Integrated Reporting Council (IIRC). Unit coverage will enable students to understand how to orient internal processes to the six key capitals that are material to an organisation’s present and future value creation and how the development of an integrated internal and external reporting focus on value creation poses challenges and drives benefits for organisations. Students will examine and critique specific examples of organisations’ <IR> reports.


These are the Learning Outcomes (ULO) for this Unit
At the completion of this Unit, successful students can:

Deakin Graduate Learning Outcomes


Describe and explain the concept of integrated reporting, the drivers behind the development of integrated reporting, and the benefits and challenges of adopting integrated reporting.

GLO1: Discipline-specific knowledge and capabilities


Evaluate and explain the concept of value creation and the value creation process, the ‘capitals’ that are material to an organisation’s present and future value creation, and the relationship between the ‘capitals’ and value creation.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking


Identify the conditions that are likely to lead to the successful implementation of integrated reporting, including integrated thinking, within an organisation.

GLO1: Discipline-specific knowledge and capabilities
GLO4: Critical thinking


Evaluate examples of the actual <IR> reports and practices of a sample of organisations.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking


These Unit Learning Outcomes are applicable for all teaching periods throughout the year


Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week 
Assessment Task 1: Individual written assignment 2,500 words 25% Week 5
Assessment Task 2: Group written assignment 3,500 words 25% Week 8
Examination 2-hours 50% Exam Period

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Hurdle requirement

Hurdle requirement: Achieve at least 50% of the marks available on the examination

Learning Resource

Texts and reading lists for units can be found on the University Library via the following link. Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

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