Required: (a) Discuss 3 reasons why performance reporting is important. (6 marks) (b) Using the annual report presented for Bell Division, evaluate the division and its management in terms of: (1) The accounting techniques employed in the measurement of division activities (ii) The manner of presentation (iii) The effectiveness with which it discloses difference and similarities between years (4 marks per part, total = 12 mks) (c) Make at least three (3) specific recommendations to the management of D Corporation that would improve its accounting and financial reporting system. (6 marks) (d) Discuss whether the manager of Bell Division should be evaluated only on ROI. (4 marks) (e) Provide two (2) reasons why ROI, RI and EVA may be inappropriate measures of performance. (4 marks) (f) Briefly explain two (2) potential pitfalls encountered in the design of performance indicators and measurement systems. (4 marks) (g) Given that the performance report for Bell Division is poorly presented, how can D Corporation go about designing a good performance report? (5 marks) (h) Do you think that the Balanced Scorecard approach can be employed to evaluate the performance of Bell Division? If yes, why? If no, why not? (4 marks) (i) Instead of the Balanced Scorecard, outline one other performance model/framework D Corporation can use? (5 marks)