FINANCIAL REPORTING FOR

DECISION MAKING

2021

Unit Guide
 FINANCIAL REPORTING FOR DECISION MAKING
QUARTER 1 2021

About Financial Reporting for Decision Making

Contacts
Below is a list of contacts for this unit. Please liaise directly with your unit instructor regarding
appropriate consultation times. It is usually best to make contact with the staff via email.

UNIT DETAILS
Unit code [Unit Number] Unit name Financial Reporting for Decision Making

Unit Co- Professor Duc Hong Vo

ordinator/
Lecturer Email: duc.vo@isb.edu.vn
Ms. Nguyen Thi Thuy Trang
Associate
17 Pham Ngoc Thach, District 3, Ho Chi Minh City
Lecturer
Phone: 028.5446.5555 (Ex:129) Email:thuytrang.nguyen@isb.edu.vn

Unit overview
This unit focuses on developing the ability to use accounting information, as extracted from financial
reports, to assist with managerial decision making. Students will gain financial literacy through
developing an understanding of the information contained in financial reports and applying this
information to practical decisions. This unit emphasizes the function of both financial and
management accounting, and managerial finance to a certain extent, in measuring, processing and
communicating information useful for decision making.

Pre-requisites
None

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 FINANCIAL REPORTING FOR DECISION MAKING

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Assessment information

Learning outcomes
Financial Reports for Decision Making (FRDM) is a core unit for the MBA Start Program. In this unit,
learners are provided with the opportunties to accounting information from financial reports to make
managerial decisions. The unit will take a practical approach in which Excel - based skills are
developed to ensure that learners are trained to be familiar with practical issues at their
organisations .
The table below outlines the learning outcomes for this unit. Upon completion of this unit, students
will be able to:

Interpret the basic terms and concepts of both financial accounting and
1. management accounting enabling interpretation of information in financial
reports.

2. Identify the role and limitations of general-purpose financial statements in providing

information for decision making.
Project a company’s managerial accounting/finance solution (MAFS); to
3. simulate, forecast future cash flows, and perform a Discounted Cash Flow (DCF)
valuation.
Use a variety of spreadsheet tools and techniques, such as a number of

4. accounting and statistical command functions, what -if scenarios, one- and two-
way input tables, optimization, Monte Carlo simulation, and regression analysis.

5. Present the good, basic, and bad scenarios of the evolution of the company’s debt
covenants.

6. Address contemporary business challenges through research and apply knowledge

developed in earlier models of study.

In line with its focus on assuring students’ skills in unit learning outcomes 1-6 listed above, this unit
is also responsible for assuring the following course -level learning outcomes (CLOs):

CLO 2 Work together using teamwork skills to achieve team goals and coproduce
outcomes in a professional or enterprise context.

CLO 5 Evaluate professional or enterprise practice in relation to culture and

diversity in discipline-appropriate contexts (including first peoples/global)
and make recommendations.

Assessment summary
The assessment items in this unit are designed to enable you to demonstrate that you have
achieved the unit learning outcomes. Completion and submission of all assessment items which
have been designated as mandatory or compulsory is essential to receive a passing grade.

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ASSESSMENT LEARNING VALUE

ASSESSMENT ITEM AND DUE DATE
NUMBER OUTCOMES (/100)

1 Implementing a simulation of managerial 1,2,3,4 20%

accounting/finance solution (MAFS) (group). CLO 2/5
Due: TBC

2 Managerial accounting/financesolution 5, 6 20%

report (group) (4,000 words) CLO 2/5
Due: TBC

3 ReflectionofProblemSolvingin 5, 6 30%
Organisation (PSO) in accounting and CLO 5
finance.
Due: TBA

4 Final examination (individual) (2 hours) 1,2,3 30%

Due: TBA CLO 2

Final marks and grades are subject to confirmation by the School Assessment Committees which
may scale, modify or otherwise amend the marks and grades for the unit . This process may be
required by University policies.

Note: To successfully complete this unit, students must:

▪
Achieve a minimum of 50 marks;
▪
Complete all assessment items (including making a satisfactory contribution to group work); and
▪
Attend 80 per cent of class time. See attendance requirements in the section of class policies and
rules below.

Assessment 1: Implementing a simulation of managerial

accounting/finance solution (MAFS)
Weight:
20%
Type of Collaboration:
Group
Due:
Sunday, 09 May 2021
Submission:
Submission Due: By 23:59 on 09 May 2021. Submission is via the unit’s ISB E-learning site using
Turnitin. The file must be a PDF document.
Format:
Spreadsheet models: Calculating profits from a firm’s cash flows; providing entire process of
developing long-term financial projection plans using Excel; using assumptions to determine the
sales volume needed to break even; evaluating a firm’s operating, financial,

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 FINANCIAL REPORTING FOR DECISION MAKING

QUARTER 1 2021
and combined leverages. Spreadsheets can easily show the impacts of changes in input values or
assumptions on results.
Length:
Not required
Curriculum mode:
Electronic database
Overview
This assessment is group work and relates to the project plan submitted by each team. Each
simulation will be evaluated against the assessment matrix discussed in the consultation period with
the lecturer and against the tasks at hand. The spreadsheet models of financial forecasting and
modelling includes spreadsheet models that includes bottom -up and top-down planning, financial
statement projections, cash flow management, and dashboard.
Resources
The implementation of financial forecasting and modelling will be assessed according to the
following criteria.

CRITERIA MARKS
Format: Body, findings and conclusions [5 marks]
Data presentation: Bottom-up, top-down and decision matching point [10 marks]
Data presentation: Accounting and financial projection, cash flow management, and
dashboard design [5 marks]

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Marking Criteria:
CRITERIA STANDARDS

Do Not Meet Meet Expectations Exceed Expectations

Expectations
Fail Pass Credit Distinction High Distinction
Format: Body, The executive Basic The executive The executive Excellent and
findings and
summary description summary format summary format is insightful
conclusions (10)
format is overlooking is correctly correctly followed description of
wrongly some important followed and the and the main main points, its
followed and elements of the main points are points are methodology,
the main project, its presented and coherently findings,
points are methodology, the logic of the presented and the conclusions and
incoherently findings, methodology logic is clear and next steps.
presented or conclusions. and analysis is the methodology Clear and
the logic is not Little linkage of clear. The and analysis are thoughtful
clear or is what was, or indications of persuasive. The indication of what
confusing. why it was, findings and findings and was, and why it
There are no undertaken, the conclusions are conclusions are was, undertaken,
findings and findings, the recognisable. clear and include the findings, the
there is no a restatement of
conclusions conclusions, and
clear the main points.
and the next the next steps
conclusion.
steps

0-1.00 1.25-2.00 2.25-3.00 3.25-4.00 4.25-5.00

Data presentation: Unclear or Basic Average data Good data Excellent data
Bottom-up, top- confusing calculation presentations presentations of presentations of
down and decision calculations of and matching of bottom-up, bottom-up, top- bottom-up, top-
matching point (10) bottom-up, some top-down with down with down with correct
top-down with important decision decision matching decision matching
decision points of matching point. point. point.
matching bottom-up, The budget The capital The capital
point. top-down with preparation budgeting budgeting
The budget decision techniques are techniques are techniques are
preparation matching fairly applied. correctly applied. functionally
techniques point. applied.
are poorly The budget
applied. preparation
techniques are
limited applied.

0-4.50 5.00-6.25 6.50-7.25 7.50-8.25 8.50-10.0

Data presentation: Unclear or Basic Average data Good data Excellent data
Financial projection, confusing calculations of presentations of presentations of presentations of
cash flow calculations of financial financial financial projection financial projection
management, and financial projection and projection and and cash flow and cash flow
dashboard design projection and cash flow action cash flow action action plans. The action plans. The
(10) cash flow plans. The plans. The dashboard design is dashboard design is
action plans. dashboard dashboard correctly applied. functionally applied.
The design is limited design is fairly
dashboard applied. applied.
design is
poorly applied.
0-1.00 1.25-2.00 2.25-3.00 3.25-4.00 4.25-5.00

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Assessment 2: Managerial accounting/finance solution

report
Weight:
20%
Type of Collaboration:
Group
Due:
Sunday, 09 May 2021
Submission:
Report Due: By 23:59 on 09 May 2021. Submission is via the unit’s ISB E-learning site using
Turnitin. The file must be a PDF document.
Format:
Report & recorded presentation.
Length:
4,000 words
Curriculum mode:
Report
Overview
This assessment is group work and relates to the project plan submitted by each team. Each report
will be evaluated against the assessment matrix discussed in the consultation period with the
lecturer and against the tasks at hand. The presentation of findings and its action plans using
PowerPoint or Prezi software should take approximately 15 minutes.
Resources
The project report and action plans will be assessed according to the following criteria.

CRITERIA MARKS
Executive Summary and Introduction of Executive summary (presentation of main technique(s) used
and findings)
Introduction (overview of objectives, and outline of main points) : [5 marks]
Methodology and findings: Discussion of the method for data collection and the findings
from the study [7.5 marks]
Discussion of results: Discussion of the results and their significance; team
recommendations to lecturer and other team members [7.5 marks]

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Marking Criteria:

CRITERIA MARKS

Executive Executive summary (presentation of main technique(s) used and

Summary and findings) 5.0
Introduction
Introduction (overview of objectives, and outline of main points)

Methodology Discussion of the method for data collection and the findings from the
7.5
and findings study

Discussion of Discussion of the results and their significance; team recommendations

7.5
results to lecturer and other team members.

Assessment 3: Reflection of Problem Solving in

Organisation (PSO) in accounting and
finance fields
Weight:
30%
Type of Collaboration:
Group
Due: Sunday, 30 May 2021
Submission:
Due: By 23:59, Sunday, 30 May 2021. Submission is via the unit’s ISB E -learning site via Turnitin.
The file must be a PDF document.
Format: Group Financial PSO report ( 3000 words) and Group presentation (recorded).
Curriculum mode:
Reflection and presentation
Overview
This assessment is required to collect data from the market/industry and from corresponding
companies and use theories to analyze these companies in order to identify key existing business
problems. It is expected that the problems are in the interested fi elds of study (accounting and
finance). Reflective finding statement is also required to suggest possible solutions to solve the
problems.
The assessment task is performed by group works. The group presentation to community partner is
designed by using results from any group member.
 Hint: Well-structured statements based on critical thinking are shorter!
 Note: Students will receive their mark when the official unit results will be published.

Resources

The reflective finding statement will be assessed a ccording to the following criteria.

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CRITERIA MARKS
− Learning from service What key skills, abilities and factual knowledge have you learned
from undertaking the particular project, and why/how (what helped and what hindered)? [5
marks]
− Learning about doing: How you have learned to think about your learning? Emotions and
their relations to learning. Group dynamics and communication ) [5 marks]
− Learning related to PSO (symptoms, problem identification, and possible solutions) of
learning from explicitly addressing critical thinking ) [10 marks]
− Results presentation Content (justification, main findings, recommendations), Slides and
style (visual clarity, fluidity and coherence) [10 marks]

Marking Criteria

CRITERIA STANDARDS

Fail Pass Credit Distinction High Distinction

Finding from Inadequate, Basic or Average Good Excellent

Service: unclear or cursory reflection on reflection on reflection on key
absent reflection on key skills, key skills, skills, abilities
Reflection on key
reflection on key key skills, abilities and abilities and and factual
skills, abilities and
skills, abilities abilities and factual factual knowledge
factual knowledge
and factual factual knowledge knowledge gained from
gained from
knowledge knowledge gained from gained from undertaking the
undertaking the
gained from gained from undertaking the undertaking project.
project
undertaking the undertaking project. the project.
Demonstrated
(5) project the project
Some good Demonstrating insight gained
points reasonable from the
expresssed insight gained reflection and
from the experience
reflection and
experience

0-1.50 1.55-2.50 2.55-3.00 3.55-4.25 4.30-5.00

Learning by doing: Inadequate, Basic or Average Good Excellent

unclear or cursory reflection on reflection on reflection on
Reflection on what
absent reflection on what the what the what the student
the student has
reflection on what the student has student has has learned
learned about self
what the student student has learned about learned about about self,
and working with
has learned learned about self, emotions, self, emotions, emotions,
others
about self, self, emotions, working with working with working with
(5) emotions, working with others and others and others and
working with others and communication communication communication
others and communication gained from gained from gained from
communication gained from undertaking the undertaking undertaking the
gained from undertaking project. the project. project.
undertaking the the project
Some good Demonstrating Demonstrated
project
points reasonable insight gained
expresssed insight gained from the
from the reflection and
reflection and experience
experience

0-1.50 1.55-2.50 2.55-3.00 3.55-4.25 4.30-5.00

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CRITERIA STANDARDS

Learning about Inadequate, Basic or Average Good Excellent

PSO: unclear or cursory reflection reflection reflection
absent reflection (symptoms, (symptoms, (symptoms,
Reflection on
reflection (symptoms, problem problem problem
learning from
(symptoms, problem identification, identification, identification,
explicity
problem identification, and possible and possible and possible
addressing critical
identification, and possible solutions) on solutions) on solutions) on
thinking.
and possible solutions) on learning from learning from learning from
(8) solutions) on learning from critical thinking critical thinking critical thinking
learning from critical gained from gained from gained from
critical thinking thinking undertaking the undertaking undertaking the
gained from gained from project. the project. project.
undertaking the undertaking
Some good Demonstrating Demonstrated
project the project
points reasonable insight gained
expresssed insight gained from the
from the reflection and
reflection and experience
experience

0-2.50 2.55-4.00 4.05-5.50 5.55-6.75 6.80-8.00

CLO5: Cultural Students that do For students For students to

Diversity; consider not meet to meet exceed
diversity expectations expectations expectations
regarding the regarding the regarding the
Evaluate
CLO do not CLO, students CLO, students
professional or
adequately need to need to provide
enterprise practice
discuss how discuss how insight into how
in relation to
their learning their learning their learning
culture and
was impacted was impacted was impacted
diversity in
by the by the by the
discipline-
perspectives of perspectives perspectives of
appropriate
different cultural of different different
contexts
/ gender / cultural / cultural /
(including first
background gender / gender /
peoples/global)
groups in their background background
and make
experience and groups in their groups in their
recommendations
the affect it experience experience and
(2)
made on their and the affect the affect it
approach to it made on made on their
undertaking the their approach approach to
project. to undertaking undertaking the
the project. project.

0 1.00 2.00

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The presentation will be assessed according to the following criteria.
CRITERIA STANDARDS

Not Met Meets Expectations Exceeded Expectations

Expectations
Fail Pass Credit Distinction High Distinction
Presentation Unclear or Basic Average Good Excellent and
Content: absent description description description insightful
Overall definition description of overlooking showing some showing description of the
and description of the project, its some important insight into the reasonable project, its
the project, its background, components of project, its insight into the background,
background, methodology, the project, its background, project, its methodology,
methodology, findings, background, methodology, background, findings,
findings, conclusions methodology, findings, methodology, conclusions and
conclusions and and next steps findings, conclusions, and findings, next steps
next steps No indication of conclusions and next steps conclusions, Clear and
what was, or next steps Some indication and next steps thoughtful
(3)
why it was, Little indication of what was, Clear indication indication of what
undertaken, the of what was, or and why it was, of what was, and was, and why it
findings, the why it was, undertaken, the why it was, was, undertaken,
conclusions, undertaken, the findings, the undertaken, the the findings, the
and next steps findings, the conclusions, findings, the conclusions, and
conclusions and and the next conclusions and the next steps
the next steps steps the next steps

0-1.45 1.50-1.90 1.95-2.20 2.25-2.50 2.55-3.00

Presentation Slides Unclear or Basic Average Good Excellent
and Style: confusing presentation of presentation of presentation of presentation of the
Communication communication the project, the project, with the project, with project, with
effectiveness. lacking in with minimal some audience good audience excellent audience
audience audience eye engagement engagement engagement and
(3)
engagement or contact and and eye and frequent frequent eye
eye contact engagement. contact. eye contact. contact. Engaging
Unclear or Basic slides that Generally Inclusive style style that invites
confusing add no value to focusing on few for all members audience reaction
visual the members of the of the audience Excellent, clear,
communication. presentation. audience. Good clear slides that add
Average slides slides that add value to the
that add little some value to presentation.
value to the the presentation
presentation.

0-1.45 1.50-1.90 1.95-2.20 2.25-2.50 2.55-3.00

Responses to Q&A: Inadequate, Basic response, Average Good response, Excellent response,
vague or heavily overlooking some response, showing showing excel lent
Ability to provide
flawed response. important showing some reasonable insight insight into the
responses that
components of insight into the into the situation / situation / issue.
adequately address
the question. situation/issue. issue.
questions. (2)

0-0.45 0.50-0.90 0.95-1.20 1.25-1.50 1.55-2.00

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CLO 2.3 Students that do For students to For students to

not meet meet expectations exceed
Teamwork:
expectations regarding the expectations they
collaborate
work poorly as a CLO, students need to work well
effectively
team and need to work as a team to
Work together using demonstrate a together to provide a good
teamwork skills to poor complete the description of the
achieve team goals understanding of required research topic and the work
and coproduce the topic, which to a sufficient undertaken and to
outcomes in a may include level to demonstrate
professional or gaps in their demonstrate insight on the
enterprise context. logic, and are either a basic topic gained
(2) unable to understanding of through original
adequately the topic, or to research and
respond to provide minimal analysis.
questions on the insight into the
topic topic
0 1 2

Assessment 4: Final examination

Weight:
30%
Type of Collaboration:
Individual
Due:
TBA
Length:
2 hours
Curriculum mode:
Final Exa m
Overview:
The final exam accounts for 30 per cent of the total final mark for the unit. There will be two parts in
the examination. The first part will consist of 15 multiple choice questions . Part I is worth 15 marks.
The second part of the final exam will consist of 3 analytical questions. Each question in Part II is
worth 5 marks. The total of 15 marks is for Part II of the exam.
The final exam will be held in the University’s formal exam period.
Details
This is a closed book examination. Students are not allowed to bring any notes, books or other
papers with them to t he examination hall. The final examination paper will cover all topics delivered
in the unit.
Students are strongly advised to bring a non-programmable calculator with them to the exam. There
are questions which may require calculations using calculators .
Marking Criteria
The exam will last for 2 hours. This is a closed-book examination. While final correct answers are
important, showing workings to the final answers is also required to be awarded marks.

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General submission requirements

Assignment cover sheet

All assignments are to be submitted with an Assignment Cover Sheet. Group assignments are to be
submitted with a Group Assignment Cover Sheet as well as a Peer Evaluation Form. Non-
contributing team members can sometimes be an issue with group -work structured assessment.
Individual student group work scores may be adjusted as a result of peer dissatisfaction with a
particular student’s contribution to group work assignments, as reflected in submissions of the
evaluation form.
Note: Assignment cover sheets and peer evaluation form can be located on E -learning system
(http://elearning.isb.edu.vn/). Students are to keep a copy of all assignments submitted for marking.

Submission style and method

A professional standard of presentation is expected for all assignments. Assignments should be

typed, one and a half spaced, on A4 paper. Use a simple clear format, suitable for a report to senior
management in a commercial organisation.
All assignments are required to be submitted electronically via E -learning system
(http://elearning.isb.edu.vn/) on the due date and if required, in hard copies to the unit coordinator
by the due date. The title of assignment submitted via E -learning system shall be as follows:
Student name, Unit name, Name of Assignment.

Late assignment and make -up policy

Coursework and assignments are expected to be completed within the stated time frame. No late
assignments will be accepted unless prior authorisation granted by the coordinator. In case such an
authorisation is not granted, grade deduction will be applied. The coordinator may decide not to
accept assignments that are not submitted within 3 days after the assignment due date. However, if
there are extenuating or unforeseen circumstances, an exception may be granted at the discretion of
the unit coordinator and based on a S pecial Consideration Application for assessment task
extension.
All quizzes, the mid-term test, and final exam must be taken on the assigned dates. If there are
extenuating or unforeseen circumstances, the school office must be contacted prior to the quiz or
exam dates to authorize a make -up if required. No make-up quiz or exam will be accepted unless a
prior approval granted by the school based on a Special Consideration Application for a
supplementary examination.

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Teaching activities
Schedule of activities

Learning Resources in
Session Topic / Activity / Assessment ULO
eLearning System

Topic 1: Introduction of Financial Reports for Decision

Making Unit, Assessments, and Managerial
Accounting/Finance Solution (MAFS)
1
1 Activities: 2,3,4 − Slides
• Lecture 1: Introduction to accounting and finance decision CLO2 − Learning Guide
making − Jacqueline Birt et al. (2016):
• Team formation. Team strengths. Managing teams. Ch 1
• Discussion: Course structure & links. − Data.
• Introduction of draw database used for MAFS simulation.

Topic 2: Balance sheet

1
2 Activities: 2,3,4 − Slides
• Lecture 2: Definitions, format, presentation disclosure of CLO2 − Jacqueline Birt et al. (2016):
elements on the balance sheet. Ch 5

3 Topic 3: Income statement

1
Activities: 2,3,4 − Slides
• Lecture 3: Income Statement & Changes in Equity CLO2 − Jacqueline Birt et al. (2016):
Ch 6

Topic 4: Statement of cash flows

1
4 Activities: 2,3,4 − Slides
• Lecture 4: The purpose, presentation, preparing and CLO2 − Jacqueline Birt et al. (2016):
analyzing the statement of cash flows Ch 7

Topic 5: Analysis and interpretation of financial

statements
1
5 Activities: 2,3,4 − Slides
• Lecture 5: Nature and purpose of financial analysis; CLO2 − Jacqueline Birt et al. (2016):
Analytical methods; ratio interrelationships; and limitations Ch 8
of ratio analysis

−
Topic 6: Analysis and interpretation of financial
statements (Cont.)

Activities: 1 − Slides
6 • Lecture 6: Nature and purpose of financial analysis; 2,3,4 − Jacqueline Birt et al. (2016):
Analytical methods; ratio interrelationships; and limitations CLO2 Ch 8
of ratio analysis − Additional materials are to
be provided during class.

1
7 Topic 7: Budgeting and cost–volume–profit analysis 2,3,4
CLO2

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Learning Resources in
Session Topic / Activity / Assessment ULO
eLearning System
Activities: − Slides
• Lecture 7: Budgets: planning and control − Jacqueline Birt et al. (2016):
• Lecture 8: Using break-even data and relevant information Ch 9, Ch 10
for decision making

Topic 8: Capital investment and performance

measurement
Activities: 1 − Slides
8 • Lecture 9: Using accounting rate of return, payback 2,3,4 − Jacqueline Birt et al. (2016):
period, net present value, internal rate of return for CLO2 Ch 12
investment decisions
• Lecture 10: Performance measurement

MAFS Major Project

2, 3, 4,
9 Activities: 5, 6 − Slides
• Group’s Discussions. CLO2, 5 − Additional materials
• Q&A with the lecturer. provided.
• Special topic: A practical case study

Revision
1, 2, 3,
10 Activities: 4
• Revisions of key concepts from the units. CLO2, 5
• MCQs & Analytical questions
• Q&A
Jacqueline Birt et al. (2016):
FINAL EXAM
Ch 1, 5, 6, 7, 8, 9, 10, 12

Video lectures will cover mainly the key theories and concepts contained in this unit. Students are
expected to go through these videos prior to attending the classes. The video lectures are a set of
new learning tool to support students for online learning and to gain prior knowledge before
attending the scheduled classes. A learning exam will be conducted to assess the understanding of
the theories and concepts. Students are also expected to read the reference books in addition to
going through the video lectures.
The classes will cover a revision of the theories and offer practices and case studies for students to
understand the application of the theories. Active discussions and engagements during classes are
strongly encouraged. There will be an external guest speaker(s) invited towards the end of the
scheduled class to share useful insight for common issues of finance function in relation to financial/
managerial accounting. Students will be given opportunities to ask questions and share their
practical experiences.

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Learning resources
Overview of learning resources
Birt, J., Chalmers, K., Byrne, S., Brooks, A., Oliver, J. 2017, Accounting business
Prescribed reporting for decision making, 6th Edition, John Wiley & Sons Australia, Milton,
Textbook QLD
Recommended Wahlen, J.M., Baginski, S.P. and Bradshaw, M., Financial Reporting,
readings Financial Statement Analysis and Valuation: A Strategic Perspective , 8th
edition, Cengage Learning, 2014
Additional Clauss, F. J. 2010. Corporate financial analysis with Microsoft Excel , 1st
resources or edition, McGraw-Hill.
materials

Online resources
E-library http://search.proquest.com/login
Username: UEHCMC2010
Password: thuvien0810

E-learning http://elearning.isb.edu.vn/

Referencing requirements
Student assignments are to contain original content created by the students. Assignments will be
rejected if they include plagiarised content or contain excessive amounts of quoted/cited material
and minimal original content. Students will receive a grade of ZERO (0%) for any assignments
rejected for this reason. Written assignments WILL BE RANDOMLY checked by the lecturer with
Turnitin.com, an online plagiarism -checking tool.
Furthermore, your reference to support your statements must be from a reliable s ource, such as
textbooks, additional reading materials, and reference books. However, many websites are not
reliable sources. Examples are Wikipedia.org, about.com, and ask.com. If you are not sure if a
reference is acceptable or not, please contact the le cturer.
The Publication Manual of the American Psychological Association (APA) 6th ed., will serve as the
primary reference materials for all students. Therefore, all papers must be submitted in APA format.
The mechanics of student papers and work will be evaluated, as well as the content. It is imperative
that guidelines be reviewed before an assignment is begun. It is also important that the required
submission format be followed in compiling the final paper or assignment.

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Class Policies and Rules

Attendance requirement
Class attendance and participation includes coming to class prepared and on time, taking part in class
discussions (this involves listening/reading as well as writing/speaking and completing all in-class
activities), asking questions, contributing your knowledge and insights i n whatever form is appropriate,
and striving to make all your contributions excellent. It also includes doing the required reading and writing
for each class.

Class attendance is compulsory and students should provide reasons and evidence for the failure to attend
the class on a particular lecture/workshop session. You are permitted no more than 20% absences during
the term. Coming late by 15 minutes at the beginning of the class, coming late by 5 minutes after the
break, or leaving prior to the scheduled end time without the permission of the lecturer will equate to an
absence.

Electronic device use

Cell phones will be turned off or switched to vibrate mode before class starts. No phone calls or text
messaging are allowed inside classroom during class time. Portable listening and/or music devices may
not be operated in the classroom. Headphones and/or ear buds of any type may not be worn while in the
classroom whether operating or not. Laptop and other electronic devices are not permitted unless
specifically authorized by the lecturer exclusively for note taking and doing class work. If you are in
violation of these policies, you will be excused from class and an absence will be assessed.

Email etiquette
Your teachers receive many emails each day . In order to enable them to respond to your emails
appropriately and in a timely fashion, students are asked to follow basic requirements of professional
communication. Firstly, all emails should have a concise and descriptive title, including the class and name
of the unit you are enquiring about as your teacher may be teaching more than one unit/class. Students
need to be clear about the intention of their emails, use appropriate tone and language, proof-read what is
written in the email before sending it. Students should also allow 3-4 working days for a response before
following up. If the matter is legitimately urgent, you may indicate this in the email subject header but be
sure that the email does require an immediate response before using this strategy. If your email request is
complex and requires a lengthy response it may be probably best to make an appointment with your
teacher to meet in person.

Student behavior guidelines

Everyone must behave professionally. Students are expected to demonstrate respect for teacher and
fellow students at all times. Behavior that is disruptive to a positive learning environment reported to the
teacher will result in a warning on the first instance; the second instance might result in a failing grade
along with expulsion from the course or program.

Students are to be punctual at every class session and group meeting. Homework, readings and other
required assignments must be well prepared and completed as scheduled. Students must also actively
participate in classroom activities and discussions.

Any student caught (1) cheating on an exam, (2) collaborating with others on work to be presented, if
contrary to the stated rules of the course, (3) submitting, if contrary to the rules of the course, work
previously submitted in another course, (4) knowingly and intentionally assisting another student in any of
the above actions, including assistance in an arrangement whereby work, classroom performance,
examination, or other activity is submitted or performed by a person other than the student under whose
name the work is submitted or performed, or (5) plagiarizing, may fail the class and be subject to further
disciplinary action. First violation will

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result in a grade ZERO (0%) for that assignment. Second violat ion will result in a failing course grade.

Disability support services

Students with disabilities are advised that accommodations and services are available at UEH - ISB. It is
the student's responsibility to contact UEH -ISB office and submit appropriate documentation prior to
receiving such services.

Additional information
This unit guide may be revised at the discretion of the Unit Coordinator with approval from Program
Academic Director and School Academic Committee where appropriate.

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ABOUT YOUR LECTURER – PROFESSOR DUC HONG VO

Dr Vo is an experienced practitioner and senior University lecturer in applied economics and finance.
He was appointed as Adjunct Professor by Asia University (Taiwan) in 2019. He holds dual citizenship
of Australia and Vietnam.

Dr Vo has been working full time at the executive role for the Australian public sectors, including the State
government in Perth (Economic Regulation Authority) and the Commonwealth government in Melbourne
(The Australian Energy Regulator) since 2008. Duc has been appointed as an advisor for the Financial
Markets and Services Research Centre at Edith Cowan University, Australia. He is currently the Head and
the Executive Director of the CBER – Research Centre in Business, Economics
& Resources, Ho Chi Minh City Open University. Dr Vo is the chairman of the “Live for A Reason:
Supporting Disadvantaged Kids to Schools” Foundation.

Dr Vo is also the Chief Executive Officer of the AMV Advisory Inc. in Australia. He has been delivering
corporate training on financial management, business analytics, financial statement analysis for
managers and executives in many sectors, including education, electricity and gas, water, public
transport, mining and many others.

Dr Vo has more than 20 years of teaching experience in Australia and Vietnam for various universities
such as the University of Western Australia; Curtin University; Edith Cowan University; University of
Queensland; HCMC Open University; University of Economics HCMC; Banking University HCMC;
Western Sydney University; Université du Québec à Montréal (UQAM) and the Vietnam-the
Netherlands Economic Program. Units taught include Mergers & Acquisitions; Valuations for Mergers,
Buyouts and Restructuring; Funds Management; Valuation & Value Creation; Finance for Executive:
Managing for Value Creation; Fixed Income Securities; Financial Analysis and Modelling; Business
Analytics; Project Appraisal; International Finance; Managerial Finance; Advanced Corporate
Finance; Financial Risk Management; Portfolio Management; Derivatives: Markets and Products;
Advanced Microeconomics; Advanced Macroeconomics; and Mathematical Economics.

Duc has attracted more than VND 10 billion (equivalent to approximately AU$600,000) over the last seven
years. Findings from his research have been published in over 100 articles in high-quality international
journals, which are indexed by Web of Science’s ISI and/or Elsevier’s Scopus and have a very high impact
factor. The journals include Renewable Energy; Journal of Economic Surveys; Journal of Intellectual
Capital; North American Journal of Economics and Finance; Applied Economics; Environmental Science
and Pollution Research; International Journal of Finance and Economics; Economic Systems; Journal of
Asian Economics; Journal of the Asia Pacific Economy; Economics Letters; Borsa Istanbul Review; Journal
of Emerging Markets; Annals of Financial Economics; Economics Bulletin; Emerging Markets Finance and
Trade; Economic Papers; PLoS One and many others. Duc has also presented, including as the keynote
speaker, at conferences in the United States, the United Kingdom, Australia, Japan, Spain, Switzerland,
Canada, China and Vietnam.

Dr Duc Vo was awarded a Doctor of Philosophy in Financial Economics in 2008 by the University of
Western Australia (UWA), one of the best universities in Australia, the World’s Top 100 Universities,
an elite Group of Eight research university. Duc's PhD study was funded by the Australian
Government's prestigious scholarship (the International Postgraduate Research Scholarship) and the
UWA's Postgraduate Awards. Duc was also a recipient of the UQ-VNU scholarship to complete his
Master's studies at the University of Queensland (UQ), Australia, the World’s Top 100 Universities. He
was a recipient of the Honor Roll from the University’s Chancellor and the Dean of the Faculty of
Business and Law, UQ. Duc was one of the best academic performing students and the recipient of
the President’s Honor Roll from the University of Economics Ho Chi Minh City Vietnam in the 1993-
1997 cohort.

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