AC3103: Accounting Analysis and Equity Valuation

2016-17 Semester 2

AC3103
ACCOUNTING ANALYSIS AND EQUITY VALUATION
_________________________________________________________________________

Academic Year : 2016-2017 Semester : 2

Course Other Dr. ZHANG Huai
: Mr. CHONG Eng Heng :
Coordinator Instructor(s)
Pre-requisites : AC2101 Accounting Recognition and Measurement

No. of AUs : 4

Course Description and Scope

There are two parts to this course. Part I examines the roles of accounting, the implications of
financial accounting for capital market efficiency, the current shift to the use of current values, and the
implications of the use of current values on the usefulness of financial reporting. Part II focuses on
identifying, assessing and applying information for the purposes of analysing and valuing business
activities and entities. The course employs the agency framework within a capital market context to
help students develop the necessary analysis and valuation skills.
Cases and projects are used to help students integrate the accounting, capital market efficiency,
business analysis and valuation concepts. Healthy scepticism is emphasized, as students are
encouraged to challenge the assumptions and facts related to each issue.

Course Learning Objectives

After the completion of this course, students should understand and appreciate some of the rationales
and characteristics that underlie financial reporting and business practices. Students should also
appreciate the myriad interactions among the process of business analysis and valuation, the use of
information sets (accounting and non-accounting), and the workings of the capital markets.
Students are expected to develop important knowledge, skills and attitudes in AC3103. The main
objectives are to develop students (1) technical knowledge (as listed in the outline), (2) tolerance for
ambiguity in a dynamic environment, (3) strategic thinking and leadership capabilities in a vibrant
environment, (4) creative and critical thinking, and (5) social and interpersonal skills.

Learning & Teaching Methods

Seminars will be the main mode of instruction for this course. There will be two seminars of two hours
per week. Please see the course outline and take note of announcements on the NTULearn websites
of this course. Students will need to use computing facilities for some parts of this course. Most
computing tasks will be required before or after classroom time. Classroom time will mainly be used
for discussion purposes.

Academic Integrity

Good academic work depends on honesty and ethical behaviour. The quality of students work relies
on adhering to the principles of academic integrity and to the NTU Honour Code, a set of values
shared by the whole university community. Truth, Trust and Justice are at the core of NTUs shared
values.

It is important that students recognize their responsibilities in understanding and applying the
principles of academic integrity in all the work they do at NTU. Not knowing what is involved in
maintaining academic integrity does not excuse academic dishonesty. Students need to actively
equip themselves with strategies to avoid all forms of academic dishonesty, including plagiarism,
academic fraud, collusion and cheating. If students are uncertain of the definitions of any of these

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

terms, they should go to the academic integrity website http://academicintegrity.ntu.edu.sg for more
information and consult the instructor(s) if in doubt.

Each student will receive an email from his/her instructor about the Declaration of Academic Integrity
in the week starting from 23 January 2017 through the Message system in NTULearn. S/he must
follow the instructions stated and reply the email by 1700, Friday, 27 January 2017. Please note that
ALL the assignments (i.e., the In-class Workshop, Take-home Assignment and Written Assignment)
will NOT be accepted without this declaration.

Course Assessments

Components Marks Individual/Group

Class Participation 10% Individual
In-class Workshop 10% Individual
Take-Home Assignment 10% Individual
Written Assignment
Report 15% Group
Presentation 5% Individual
Final examination 50% Individual
Total 100%

Assessment Plan

Course Learning Objective Assessment Method

Class participation
Acquisition of Knowledge In-class workshop
Take-home assignment
Written assignment report
Final examination

Class participation
Teamwork and Interpersonal Skills
Written assignment report
Written assignment presentation

Class participation
In-class workshop
Take-home assignment
Problem Solving and Decision Making
Written assignment report
Final examination

Class participation
In-class workshop
Creative and Critical Thinking Take-home assignment
Written assignment report
Final examination

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Class Participation

Participation in seminars is essential in this course. Meaningful participation is possible only if each
student has read the assigned reading and cases and carefully thought about the issues
before each seminar. Students are encouraged to approach each issue with an open mind and be
prepared to challenge the assumptions, theories and facts related to each issue. Students should
always be ready to defend their opinions and ideas and be motivated to probe the views of others.
Polite and meaningful exchange of ideas and opinions can add greatly to everyones learning.
Professors may administer classroom exercises such as short presentations and write-ups to
encourage participation and to monitor progress.

In-Class Workshop

There will be an in-class workshop during the semester. The workshop is a vehicle for providing
feedback on the understanding of concepts and rules and the ability to apply them to practical
accounting problems. Absentees who do not have a valid reason will be given a zero mark and a fail
grade. No exceptions will be made. Further details will be provided on the AC3103 main website on
NTULearn and during seminar sessions if necessary.

Take-Home Assignment

Students are required to work on a take-home assignment. The take-home assignment is on an

individual basis. The purpose of the assignment is to enable students to articulate clearly and
thoroughly their critiques on the relevant issue(s) in the assignment. The requirements for the take-
home assignment will be posted on the AC3103 main website on NTULearn. The assignment is due
on Wednesday, 8 March by 5.00 p.m. All students must submit both a hardcopy to their instructor
(please check with the instructor for instructions) and a softcopy using Turnitin for plagiarism check.
The penalty for late submission (within 24 hours after the deadline) of either hard or soft copy will be
a deduction of 10% of the marks. Work submitted more than 24 hours after the deadline will receive a
mark of zero.

Written Assignment and Presentation

The assignment involves the analysis and valuation of Singapore companies in a real world setting. It is a
team assignment. The teams will select their companies early in the semester so that they can keep
track of the development and news associated with their selected companies throughout the course.
Detailed instructions will be posted on the AC3103 main NTULearn website. The teams will formally
present the results of the analysis towards the end of the semester. All teams will be required to submit a
hardcopy to their instructor (please check with the instructor for instructions) as well as a softcopy
using Turnitin for plagiarism check. The penalty for late submission (within 24 hours after the
deadline) of either hard or soft copy will be a deduction of 10% of the marks. Work submitted more
than 24 hours after the deadline will receive a mark of zero.

Team Membership

Each team will have five students. Instructors will randomly assign students to the teams. Where
classes are not clearly divisible into teams of five, the teams may comprise six or four students. The
teams must be formed by the second week of the semester.

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Confidential Peer Evaluation

Since the instructor is not able to assess each team members input into the overall completion of
group assignments, each member will be given the opportunity to assess his/her team members
participation and contribution. This will be conducted online through eUreka (accessed through
NTULearn), using the format shown in the Confidential Peer Rating Form. Please note that if a
students average score by the team is strictly below 4 (out of 6), s/he will receive a lower grade than
the team grade (refer to the Confidential Peer Rating Form for details). All evaluations will be kept in
absolute confidence. Team members will only be able to see the average rating given by his/her team
members.

Each team member must submit the Peer Evaluation online by the same deadline s/he submits the
report for the Written Assignment. Any student who fails to submit the Peer Evaluation will receive 90% of
the team marks, after which the average rating by his/her members will be considered if further
adjustment is required.

Final Exam

Final exam will be held on 24 April 2017, Monday at 1.00pm. Further details will be provided on the
AC3103 main website on NTULearn if necessary.

Required Texts and Readings

1. PHP Palepu and Healy,

Business Analysis and Valuation: Using Financial Statements,
th
International Edition. 5 Edition. Cengage Learning, 2013
(Call No: HF5681.V3P156 2013).
th
2. Scott Readings from Financial Accounting Theory (7 Edition):
Customized for AC3103
(customized Pearson Prentice Hall text)

This customized Pearson Prentice Hall text is adapted from:

Scott, Financial Accounting Theory.

th
7 Edition. Pearson Prentice Hall, 2014
(Call No: HF5625.S431 2015).

3. NCKL Ng, Choo, Koh & Low, A Practical Guide to Financial Reporting Standards
(Singapore) 5th edition. CCH Asia, 2013.
(Call No: HF5681.B2N576p 2013).

Course Instructors

Instructor Office Location Phone Email

Mr. CHONG Eng Heng S3-B2C-89 6790-4650 mehchong@ntu.edu.sg

Dr. ZHANG Huai S3-01C-90 6790-4097 huaizhang@ntu.edu.sg

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

A note on the proposed schedule

The readings, activities and case studies stated below are tentative and are subject to change. We
will be using NTULearn as the primary vehicle to provide updates, instructions, handouts, readings, and
other materials. It is the responsibility of each student to check the NTULearn regularly. Note that
students should check both the AC3103 main NTULearn website as well as their own AC3103 seminar
groups NTULearn website. Some of the textbooks have links to the publisher web page that contains
additional information and notes that can be used to broaden their understanding of the assigned topics.

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Proposed Weekly Schedule

Week Topic Learning Objectives Resources Activity

Part I : Accounting roles, environment and consequences

(1) Seminar 1 To understand the objectives and Scott: Course Administration:

Course Introduction
Jan 9
Objectives, requirements,
Session 1 and expectations.
requirements of the course. Ch 1 Form teams for written assignments
To discuss instructors and students and group presentation.
expectations of the course PHP:
Ch 1
To review the roles of accounting
information as a part of an
information system useful for
decision making.

(1) Seminar 2 To examine the concepts of efficient Scott: Scott:

The Value Relevance of markets and the value relevance of Ch 2 (p. 37-48 & p. 56-59)
Jan 9 Accounting Information accounting information. Ch 3 (p. 72-83 & p. 102-107) Q2-29 (p. 69)
Ch 4 Q3-7 (p. 108)
Session 2 Valuation under ideal and To examine the Management Q4-1 (p.146)
non-ideal conditions. Discussion and Analysis section of ASC: Q4-5 (p.146)
financial reports as an example of Practice Statement on Q4-11 (p.148)
Efficient markets and firms disclosure practices. Management Commentary
implications for financial
reporting.

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(2) Seminar 3 To appreciate empirical research Scott: Discussion

The Value Relevance of
Jan 16 Accounting Information
Session 1 The roles of accounting
information in capital
markets and other settings.
supporting the information approach Ch 5
to decision usefulness of financial Scott:
reporting. Hoogervorst (2012), The Q5-8 (p.178)
imprecise world of accounting, Q5-10 (p.180)
speech in the International Q5-12 (p.180)
Association for Accounting Q5-20 (p.184-185)
Education & Research (IAAER)
conference in Amsterdam.

(2) Seminar 4 To evaluate the empirical evidence Scott: Discussion

The Measurement Approach
Jan 16 to Decision Usefulness
Session 2 Evidence against efficient
markets.
Market inefficiency and its
implications for financial
reporting.
Measurement perspective on
financial reporting.
against market efficiency
Ch 6 (p. 189-224 & p.233-235 & Scott:
To examine some concepts in p.241) Q6-1 (p.241)
behavioural finance Q6-2 (p.241)
Botosan and Huffman (2015). Q6-7 (p.242)
To critically assess the resulting Decision-useful asset Q6-14 (p.244)
implications for financial reporting measurement from a
business valuation perspective.
Accounting Horizons 29 (4):
757-776.

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(3) Seminar 5 To examine the concepts, Scott: Discussion

The Measurement Approach complexities and implications of fair Ch 7 (pp. 252-275; 282-290)
Jan 23 to Decision Usefulness value accounting. Scott:
NCKL FRS 36 (pp. 567-581) Q7-2 (p.298)
Session 1 Value in use An overview of FRSs that use fair NCKL FRS 38 (pp. 595-608) Q7-7 (p.300)
Fair value value Q7-12 (p.302-303)
FRS 36 Q7-13 (p.303-304)
To introduce students to intangible FRS 38
assets acquired as part of a business FRS 103
combination, and goodwill arising FRS 113 (para. 1-33 & 61-91)
from consolidation and their
accounting treatments Kothari and Lester (2011).
The Role of Accounting in the
Financial Crisis: Lessons for the
Future. Accounting Horizons
Vol. 26(2): 335-351

KPMG Singapore (2013). Hard

Facts about Accurate Estimates.

(3) Seminar 6 To examine the use of accounting Scott: Discussion

The Efficient Contracting
Jan 23 Approach to Decision
Usefulness (Positive
Session 2 Accounting Theory)
Contractual incentives to
manage earnings.
Patterns of earnings
management.
information in contracts and Ch 8
implications on management Ch 11 (p.444-455) Scott:
accounting policy choice Q8-4 (p.345-346)
PHP: Q8-7 (p.346)
To understand the various patterns of Ch 3 Q8-8 (p.346-347)
earnings management. Ch 4 Q8-12 (p.348-349)

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(4) Chinese New Year

Jan 30 No Lesson on Week 4 Session 1
Session 1

(4) Seminar 7 To evaluate capital market incentives Scott: Discussion

Earnings Management
Jan 30
Capital markets incentives to
Session 2 manage earnings.
Two contrasting views of
earnings management:
Efficient and opportunistic.
to manage earnings Ch 8 (p.330-335)
Ch 11 (p.455-473) Scott:
To examine the type of actions Q11-1 (p 473)
mangers take to meet capital market PHP: Q11-7 (p. 475)
expectations, especially analysts Ch 3 Q11-8 (476-477)
expectations Ch 4 Q11-9 (p.477)
To understand the efficient and Collingwood (2001). The
opportunistic views of earnings Earnings Game: Everyone Plays, .
management Nobody Wins Harvard
Business Review Vol 79(6): 65-
74

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(5) Seminar 8 To understand the economic and Scott: Discussion

Standard Setting
Feb 6
Institutional and economic
Session 1 factors influencing the
regulation of accounting
information.
Theories of accounting
regulation.
Process of standard setting.
political underpinnings of accounting Ch 12
regulation and their influence on the Ch 13 Scott:
preparation of accounting Q12-6 (p. 520-521)
information PHP: Q13-4 (p. 560)
Ch 3 Q13-8 (p. 561-562)
To understand the standard setting Ch 4 Q13-19 (p. 567-568)
process in Singapore
Hoogervorst (2015). Working
in the public interest. Opening
speech on World Standard-setter
Meeting, London, UK.

Websites (Hyperlinked):
ASC
ACRA
IAS Plus

Part II: Fundamental Analysis

(5) Seminar 9
Introduction to business
Feb 6 analysis and valuation
Session 2 Strategy Analysis
Industry analysis
Competitive strategy
analysis
Corporate strategy analysis
To understand the different stages in
business analysis and valuation
To understand why strategy analysis
is important in business analysis and
valuation
To demonstrate the application of
strategy analysis in valuation
through case study
PHP: Case study: America Online, Inc.
Ch 2 [HBS 9-196-130]
Students can purchase the case from
Undergraduate Program Office.
Refer to NTULearn main course
website for discussion questions.

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

Seminar 10 To assess the usefulness and PHP: Discussion

(6) Accounting Analysis limitations of accounting information Ch 3 PHP
in reflecting business reality Ch 4 Q3-5 (p. 3-16)
Feb 13 Overview of accounting analysis Q3-6 (p. 3-17)
and factors affecting the quality To identify and adjust for accounting
Session 1 of accounting information distortions Q4-2 (p. 4-34)
Q4-4 (p. 4-34 ~ 4-35)

Seminar 11 To briefly review the accounting for NCKL FRS 33 (p. 509-556) IN-CLASS WORKSHOP
(6) Accounting Analysis bonds and compound financial
instruments in order to prepare FRS 32 (para 28-32)
Feb 13 Earnings per Share (EPS) students for EPS calculation FRS 39 (para43-47)
FRS 109
Session 2

(7) Seminar 12 To apply and discuss the rules for the FRS 33 Discussion
Accounting Analysis computation of basic and diluted
Feb 20 EPS FRS 34 Refer to NTULearn main course
Earnings per Share (EPS) website for discussion questions.
Session 1 To be aware of FRS 34: Interim
Financial Reporting

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(7) Seminar 13 To identify and adjust for accounting PHP: Case study: Microsofts Financial
Accounting Analysis distortions Ch 3 Reporting Strategy
Feb 20 Ch 4 [HBS 9-100-027]

Session 2 Students can purchase the case from

Undergraduate Program Office.

Refer to NTULearn main course

website for discussion questions.

Recess Semester Break February 27 TAKE-HOME ASSIGNMENT

Week to DUE AFTER RECESS
March 5

(8) Seminar 14 To acquire the tools of financial PHP: Discussion

Financial Analysis analysis in order to analyse and Ch 5 PHP
Mar 6 examine how well a firm manages its Q5-3 (p. 5-29)
Introduction and overview operating, investment and financing Q5-4 (p. 5-29)
Session 1 Operating management activities.
Investment management
Financial management
ROE decomposition and
analysis

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(8) Seminar 15 To use the financial analysis tools to PHP: Case study: Was Healthway
Financial Analysis examine how well a firm manages its Ch 5 Going along a Healthy Way?
Mar 6 operating, investment and financing
Implementing financial activities in real world setting. Students may access the case via
Session 2 analysis NTULearn main course website.

Refer to NTULearn main course

website for discussion questions.

(9) Seminar 16 To examine various valuation Scott: Discussion

Prospective Analysis: models and explore the use of Ch 6 (p. 221-224; p. 227-233)
March 13 Valuation Theory and Models accounting information in firm PHP
valuation PHP: Q7-1 (p. 7-16)
Session 1 Valuation models Ch 7 Q7-2 (p. 7-16)
Valuation ratios To understand the drivers of Q7-3 (p. 7-16)
valuation ratios Q7-8 (p. 7-17)
Q7-9 (p. 7-17)
Q7-10 (p. 7-17)

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(9) Seminar 17 To consider the growth attributes of PHP: Discussion

Prospective Analysis: the firm when forecasting future firm Ch 6
March 13 Forecasting outcomes by focusing on drivers of Ch 7 PHP
economic value Ch 8 Q6-1 (p. 6-17)
Session 2 Key value drivers Ch 9 Q6-2 (p. 6-17)
Forecasting horizons To understand the key elements to be Q6-5 (p. 6-17)
Terminal value forecasted for firm valuation Q6-7 (p. 6-18)
Cost of capital
To understand how changes to Refer to NTULearn main course
forecasted elements can potentially website for additional discussion
affect the valuation outcomes questions.
derived from the valuation models
and how these outcomes compare
with stock prices in the equity
market

Seminar 18 To use the tools and methods of
(10) Business Analysis and strategy analysis, accounting
Valuation analysis, financial analysis and
Mar 20 prospective analysis in valuation
Implementation of the BAV
Session 1 process To examine how the valuation
outcomes derived from the valuation
models compare against the stock
prices in the equity market, and
discuss the differences
PHP: Case study: United Parcel
Ch 6 Services IPO
Ch 7 [HBS 9-103-015]
Ch 8
Ch 9 Students can purchase the case from
Undergraduate Program Office.
Institute of Valuers and
Appraisers (IVAS) (2016). 10 Refer to NTULearn main course
key insights on business website for discussion questions.
valuation.

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Week Topic
Seminar 19
(10) Mergers and Acquisitions
Mar 20 Motivation for acquisition
The pricing of offers
Session 2 Forms of payment
The likelihood that an offer
will be successful
Accounting treatment for
assets acquired during
business combination & its
implications
Seminar 20
(11) Corporate Communication,
Corporate Governance and
Mar 27 Corporate Social
Responsibility
Session 1
Communication through
financial reporting
Communication through
alternative methods besides
financial reporting
Corporate governance
mechanisms
AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2
Learning Objectives Resources Activity
PHP: Case study: Biosensors
Ch 11 International Group: Valuation and
To examine the accounting treatment Impairment Testing of Intangibles
for assets acquired as part of a [ABCC-2014-009]
business combination, and goodwill FRS 36
arising from consolidation, and FRS 38 Students may access the case via
critically assess the implications on FRS 103 NTULearn main course website.
the usefulness of financial statements
through case study Refer to NTULearn main course
KPMG Singapore (2015). website for discussion questions.
KPMGs M&A Predictor Feb
2015
To analyse the role of corporate PHP (2nd edition): Discussion
communication in mitigating Ch 12
information asymmetry, and to Scott:
consider various corporate Scott: Q 12-10 (p. 521)
communication alternatives Ch 12 Q 12-18 (p. 524-525)
To consider how corporate
governance mechanisms affect the Singapore Code of Corporate
quality of accounting information Governance: MAS
To understand the roles and
mechanisms of corporate
communication, corporate
governance, and investors relations
in the equity valuation process
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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

Seminar 21
(11) Corporate Communication,
Corporate Governance and
Mar 27 Corporate Social
Responsibility
Session 2
Corporate social
performance and the equity
valuation process
To use a case study to further
understand the roles of corporate
communication and governance
To discuss the impact of corporate
social performance on the equity
valuation process
PHP:
Ch 12
SGX (2013). An Investor's
Guide to Reading Sustainability
Reports
Owen, Graham (2013).
Integrated Reporting versus
Sustainability Reporting: Its not
a contest. The Business Times
(12 Aug 2013)
Case study: Computer Assocaites
International, Inc: Governance and
Investor Communication Challenge
[HBS 9-103-007]
Students can purchase the case from
Undergraduate Program Office.
Refer to NTULearn main course
website for discussion questions

Tornero, Carlos Martin

(2014). Integrated reporting: the
Journey Ahead, The
Accountant.

Bocker, Magnus (2014).

Sustainability Reporting The
Next Step of a Fulfilling Journey

SGX (2016). Guide to

sustainability reporting for listed
companies.

Video:
Understanding sustainability
from an investors perspective

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 AC3103: Accounting Analysis and Equity Valuation
2016-17 Semester 2

Week Topic Learning Objectives Resources Activity

(12) Seminar 22
Apr 3 Written Assignment
Session 1 Presentations

(12) Seminar 23
Apr 3 Written Assignment
Session 2 Presentations

(13) Seminar 24
Apr 10 Written Assignment
Session 1 Presentations

(13) Seminar 25
Apr 10 Written Assignment
Session 2 Presentations

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Confidential Peer Evaluation

Your ratings are confidential and will not be revealed to your team members. Team members will
only be able to see the average rating given by his/her team members.

We will use your ratings to grade the performance of your team members by averaging the rating from
all the team members. The group assignment marks for each team member will be computed as
follows:

1. If the average rating of the individual is 4 or more (i.e., average score 4),the individual will
receive 100% of the groups marks.

2. If the average rating of the individual is between 3 and 4 (i.e., 3 < average score < 4), the
individual will receive 80% of the groups marks.

3. If the average rating of the individual is between 2 and 3 inclusive (i.e., 2 average score
3), the individual will receive 50% of the groups marks.

4. If the average rating of the individual is less than 2 (i.e., average score < 2), the individual will
receive 30% of the groups marks.

Please complete the ratings through eUreka for all your team members for the written
assignment. Deadline for the peer rating is the same as that for the group project.

Any student who fails to submit the Peer Evaluation by the deadline will receive 90% of the team marks,
after which the average rating by his/her members will be considered if further adjustment is required.

For example, Student XYZ belongs to team Z. Team Zs report scores a grade of 80. XYZ fails to submit
his peer evaluation. Thus the score for consideration for XYZ drops to 72 (90%*80)
If the average peer rating score of XYZ by the team is 4.9, then XYZ will receive 72 marks.
If the average peer rating score of XYZ by the team is 3.8, then XYZ will receive 57.6 marks (80%
*72 marks).

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 Confidential Peer Rating Scale
Traits
Roles and Responsibility
Behaves professionally by upholding
responsibility and assuming
accountability for self and others in
progressing towards the teams goal.
Communication
Identifies appropriate mechanisms to
coordinate and correspond with team
members.
Conflict Resolution
Resolves conflicts using a variety of
approaches.
Contributions
Contributes positive input for the team;
effectively utilizes ones knowledge and
expertise.
Relationship
Maintains cooperative interaction with
other team members regardless of
individual /cultural differences and
respects diverse perspectives.
References: Teamwork Value Rubric - Association of American Colleges and Universities. Retrieved from http://www.aacu.org/value/rubrics/pdf/teamwork.pdf
Performance
Scant Substantially Developed
Unclear about his/her own role; refuses to take a role in Always fulfils responsibilities; performs his/her role within the
the group; insists to work individually and has limited group with enthusiasm and demonstrates willingness to work
coordination or communication with others. collaboratively.
Evaluation: Scant 1 2 3 4 5 6 Substantially Developed
Scant Substantially Developed
Modes of communication are not appropriate, causing Modes of communication are appropriate; maintains timely
confusion and miscommunication among team members. communication and correspondence with team members.
Evaluation: Scant 1 2 3 4 5 6 Substantially Developed
Scant Substantially Developed
Does not recognize conflicts or is unwilling to resolve Consistently resolves conflicts through facilitating open
conflicts. discussion and compromise.
Evaluation: Scant 1 2 3 4 5 6 Substantially Developed
Scant Substantially Developed
Largely disinterested in working in a group and refuses to Actively attends and participates in all activities and provides
participate; observes passively or is unwilling to share meaningful contribution in articulating ideas and opinions.
information with other team members.
Evaluation: Scant 1 2 3 4 5 6 Substantially Developed
Scant Substantially Developed
Rarely listens to others and does not acknowledge the Engages in respectful relationships with all other members in
opinions that differ from his/her own. the team. Embraces and accepts diverse points of view without
prejudice.
Evaluation: Scant 1 2 3 4 5 6 Substantially Developed
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