Academic year
2021/2022 Syllabus of previous years
Official course title
Course code
EM4042 (AF:358019 AR:189112)
On campus classes
ECTS credits
Degree level
Master's Degree Programme (DM270)
Educational sector code
3rd Term
Course year
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The course is part of the courses that characterize the degree course in Management. 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).
- 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.
Slides and articles will be provided.
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.
The course includes lectures, guest speakers and group works.
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:
written and oral

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development

Definitive programme.
Last update of the programme: 21/09/2021