Academic year 2020/2021 Syllabus of previous years
Course code EM4042 (AF:332361 AR:178752)
Modality For teaching methods (in presence/online) please check the timetable
ECTS credits 6
Degree level Master's Degree Programme (DM270)
Educational sector code SECS-P/07
Period 3rd Term
Course year 1
Moodle Go to Moodle page
Contribution of the course to the overall degree programme goals
The course contributes to the educational objectives of the Master’s Degree Programme, which aims at providing students with advanced knowledge on financial and management accounting, corporate finance and risk management.
The course studies management accounting, with a specific focus on the most recent trends in the academic and professional field. In particular, it discusses the role of management control systems in the broader context of corporate governance, the business planning process and the evaluation of its doability. It studies some of the main performance measurement tools, target costing and transfer pricing (both from a managerial and a law perspective). It also discusses the most recent trend on the evolution of management control system from a sustainability perspective, leading to an integration between management control systems and corporate reporting (Integrated Reporting).
Expected learning outcomes
- know the management control system role in the broader context of corporate governance;
- know how to build and evaluate a profit plan;
- know the main performance measurement tools and their impacts on the managerial decision making process;
- know target costing;
- know transfer pricing and the influences of the fiscal laws;
- know the evolution of management control systems from a sustainability perspective.
- identify, in different contexts, the role of management control systems and of the other corporate governance functions;
- identify the best performance measurement tools, consistently with company strategy;
- know how to interact with practitioners on transfer pricing;
- understand how to implement a management control system which is consistent with the sustainability orientation of the company.
- know how to frame hypotheses concerning management control systems efficacy.
Prior knowledge of the concepts of cost accounting
- Management control in the broader context of corporate governance;
- How to build and evaluate a profit plan;
- Performance measurement for management control (Economic Value Added (EVA), Return on Investment (ROI)) and the impacts on the decision making activity of managers;
- Transfer Pricing;
- Target costing:
- Fostering sustainability through management accounting;
- The integration between financial and management accounting.
Referral texts
Slides and articles will be provided.
Assessment methods
The exam is written and oral and both are compulsory. The written exam includes 3 calculation exercises and 2 multiple-choice questions, with a pass/fail evaluation. The oral exam will cover the whole program and will determine the final grade. The students have a possibility to obtain extra points (2 points maximum) by solving business cases provided by the course instructor in groups or individually.
Teaching methods
The course includes lectures, guest speakers and group works.
Teaching language
Further information
Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments

Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services:
Type of exam
written and oral
2030 Agenda for Sustainable Development Goals

This subject deals with topics related to the macro-area "International cooperation" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development

This programme is provvisional and there could still be changes in its contents.
Last update of the programme