STRATEGY PLANNING AND CONTROL SYSTEM - 2

Anno accademico 2016/2017 Programmi anni precedenti
Titolo corso in inglese STRATEGY PLANNING AND CONTROL SYSTEM - 2
Codice insegnamento EMI008 (AF:229811 AR:124858)
Modalità In presenza
Crediti formativi universitari 6
Livello laurea Laurea magistrale (DM270)
Settore scientifico disciplinare SECS-P/07
Periodo 4° Periodo
Anno corso 1
Sede VENEZIA
Obiettivi Formativi
Combining a theoretical and case-based approach, the course will provide students with an advanced understanding of the main managerial accounting theories and techniques.
Students will learn how to design and evaluate financial control systems and performance measurement systems in different contexts and will be encouraged to critically reflect on how culture impacts managerial accounting.

Prerequisiti
Basic knowledge in managerial accounting (cost accounting, variance analysis, contribution analyis, etc.)
Contenuti
The course will be articulated in five main parts, as follows:

Week 1: Types of control
Week 2: Designing and evaluating management control systems
Week 3: Financial results control systems
Week 4: Performance measurement systems
Week 5: Situational influences on management control systems
Testi di riferimento
Merchant, Kenneth A., and Wim A. Van der Stede. Management control systems: performance measurement, evaluation and incentives. Pearson Education, 2007.

Additional readings will be provided by the instructor.
Modalità di esame
scritto e orale
Modalità di verifica dell'apprendimento
Individual written exam (70%): 3 open-ended questions on the topics covered in the course

Group work (30%): The class will be split into 4 or 5-person groups. Each group must present, during the last lesson of the course, a discussion about: (i) a real business case. You will need to find a real business case describing a management accounting and control issue and how it was tackled. You may either use the case of a company you know directly, or a case that has been covered by newspapers and/or academic literature; (ii) research ideas and literature. You will need to review some academic papers covering a certain managerial accounting topic and then propose ideas on how to extend academic knowledge. The groups will be required to create a PPT for an in-class presentation and a 10-page essay.

Metodi didattici
The course integrates a theoretical and a case-based approach.

Each week we will introduce a new topic. For each topic we will combine two lectures for discussing the related background theory and readings, and one seminar to put these theoretical notions into practice through case studies.
Active in-class participation is highly valued.
Lingua di insegnamento
Inglese