Managerial Accounting Report: PwC Framework and PotashCorp Analysis

This report critically analyzes the managerial accounting practices of PotashCorp, focusing on its annual report and applying the PwC Value Framework to assess the quality of its performance reporting. The analysis covers various aspects, including strategies and objectives, business model, governance, risk management, remuneration, financial and physical assets, customers, people and culture, innovation, brands, processes, operational and economic performance, social and environmental aspects, and segmental reporting. The report identifies the strengths and weaknesses in PotashCorp's reporting across these elements, providing a detailed critique of each area's extensiveness, accessibility, comprehensiveness, and overall quality. Furthermore, the report examines the reporting of material matters and corporate responsibility. The report concludes with an overall assessment of the quality of reporting for each element, offering insights into how PotashCorp communicates its performance and value creation to stakeholders.