Critical Management Studies

This elective course is part of the Master’s Degree in Global Accounting and Finance. It provides a space for students to critically examine the ethical, political, and philosophical dimensions of calculative practices and organisational life. In contrast to the technical orientation of the core curriculum, this course questions the cultural, ideological, and epistemological assumptions that underpin accounting, auditing, and managerial thinking. Drawing on philosophy, political theory, and critical sociology, the course interrogates how practices such as measurement, reporting, performance evaluation, and forecasting are not neutral instruments of control, but embedded in systems of meaning, power, and exclusion. Students are encouraged to reflect on the moral consequences of managerial and accounting routines and to understand the normative underpinnings of decisions that claim objectivity. By exploring themes such as legitimacy, transparency, compliance, and the construction of trust, the course equips students to act not only as competent professionals, but also as ethically aware organisational actors capable of recognising and challenging dominant logics and assumptions.

By the end of the course, students will be able to:

Understand the epistemological and moral foundations of Critical Management Studies.
Critically assess how calculative practices shape organisational and societal norms.
Examine the ethical and political consequences of accounting, auditing, and managerial ideologies.
Engage with philosophical perspectives on value, rationality, and responsibility in organisational life.
Analyse how discourses and professional norms influence institutional legitimacy and organisational conduct.
Reflect on their own position within systems of accountability and develop a language for moral critique.

This course is designed for students in management. No prior knowledge of philosophy or cultural theory is required. A willingness to question taken-for-granted knowledge, read complex theoretical texts, and engage in reflective discussion is essential.

The course is structured in thematic sessions that invite students to explore management from a critical and ethical perspective:

Epistemology and Inquiry
Exploring the nature of knowledge and legitimacy in the production of accounting and management research.

The Taken for Granted
Revealing the hidden assumptions in accounting, audit, and managerial frameworks.

The Audience of Management Research
Who benefits from knowledge production? For whom do performance metrics and reports speak?

Modernity and Managerial Scientism
The moral rationality behind objectivity, standardisation, and performance measurement.

Postmodernism and Cultural Construction
Problematizing calculative practices as social and cultural artefacts that reinforce dominant ideologies.

Critical Theory and the Frankfurt School
Interrogating instrumental reason and its effects on autonomy, meaning, and human flourishing.

Ideology and Hegemony
Exploring how professional and organisational systems reproduce existing hierarchies and marginalise alternative ways of knowing.

Management as Discourse
Understanding how language and reporting produce "truths" and shape organisational behaviour.

Gender, Rationality and Identity
A feminist perspective on the moral limitations of calculative logics and the gendered assumptions in professionalism.

Governmentality and Control
How risk, compliance, and audit function as moral technologies of self-discipline and control.

Alvesson, M., Bridgman, T., & Willmott, H. (Eds.). (2009). The Oxford Handbook of Critical Management Studies. Oxford University Press.

Supplementary readings will be provided via Moodle. These will include journal articles, chapters, and reflective essays offering critical and ethical insights into accounting, control, and institutional practices.

Assessment is based on a final written exam. Students will respond to open-ended questions requiring them to apply theoretical tools to critically analyse specific organisational cases, forms of calculative practice, and institutional discourses.
Students who obtain a grade of 27 or below will have their grade automatically registered. Students scoring above 27 may opt for an oral examination to elaborate or refine their answers.
Please note: the oral exam may confirm or reduce the grade, depending on the performance.

written and oral

Grades are interpreted qualitatively as follows:

(18–21): Minimal understanding of critical and ethical concepts; limited ability to apply them
(22–25): Reasonable grasp of theory; some analytical capacity and awareness of normative issues
(26–28): Solid critical engagement and coherent argumentation; visible ethical reflection
(29–30): Sophisticated analysis with strong conceptual insight and sensitivity to ethical complexity
(30 cum laude): Exceptional originality, intellectual clarity, and moral-philosophical depth

This course will adopt dialogical and participatory methods. It is structured as a series of seminars, not lectures. Students are expected to arrive having completed the assigned readings and prepared to discuss, challenge, and rethink familiar concepts and practices.Teaching strategies include:

Guided discussions and collective close reading
Group debates and peer feedback
Mini-presentations drawing on personal, professional, or empirical cases
Writing workshops and interpretive tasks
Participation is central to the learning process and is considered a form of ethical engagement in its own right.

Language: English (British spelling and academic conventions)
Course Platform: Moodle
Office Hours: Weekly, for reading support and consultation (https://www.eventbrite.com/e/ricevimento-office-hours-prof-fabrizio-panozzo-tickets-55149274966?aff=oddtdtcreator )
Cross-application: Students are encouraged to bring ethical issues, dilemmas, or discourses from their own professional and disciplinary experience for shared analysis

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