The goal of this module is to introduce students to conceptual frameworks, tools and developments concerning performance measurement.
By the end of the course, students will be able to:
- understand the determinants of a firm’s economic and financial equilibrium;
- understand the main tools used to represent income and capital;
- develop awareness of non-financial performance, with a focus on strategic, organizational, and operational aspects, as well as social and environmental sustainability;
- understand the use of Key Performance Indicators (KPIs) to support firm decision-making processes.
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This course uses a combination of lectures, case studies, class discussion and team-based projects.
Both attending and non-attending students are required to take a written exam focused on the content covered during the course.
For attending students, active participation in class, contributions to assigned cases and exercises—including group work—will also be taken into account.
Further information will be provided at the beginning of the course.
We will focus on the firm’s information system as a foundation for decision-making. Special attention will be given (i) to how firms can be sustainable in the long term while maximizing its resources and (ii) to financial statements as assessment tools, with a specific focus on the three key dimensions used to evaluate economic and financial performance—namely, the equity, financial, and economic dimensions—and the related KPIs.
Starting from financial performance, the analysis will then extend to evaluating efficiency, customer satisfaction, and organizational learning and innovation.
Finally, the course will address social and environmental performance, which responds to external accountability needs and is closely linked to sustainability and corporate social responsibility
