ID:
900003-ENG
Dettaglio:
SSD: Economia aziendale
Durata: 72
CFU: 9
Sede:
BERGAMO
Url:
ACCOUNTING, GOVERNANCE AND SUSTAINABILITY - 179-R-EN/PERCORSO COMUNE Anno: 1
Anno:
2026
Dati Generali
Periodo di attività
Primo Semestre (14/09/2026 - 18/12/2026)
Syllabus
Obiettivi Formativi
Management control system is a fundamental dimension in any organisation (profit, non-profit and public administration). By exploring connections between strategies, accounting numbers, behavioural and cultural dimensions, and managerial decisions, this course aims to provide a deep understanding of management control systems from a strategic perspective.
On completing this course, students will:
1) identify the aims, characteristics and functioning of management control systems and their links with strategies;
2) illustrate the design, implementation, use and review of management control systems;
3) apply the knowledge to support organisational decision-making;
4) apply specific management accounting tools such as responsibility centres, budgets, activity-based costing, balanced scorecard and strategic map;
5) describe how and why properly combine social, ecological/environmental and technological issues into the traditional strategic management systems.
On completing this course, students will:
1) identify the aims, characteristics and functioning of management control systems and their links with strategies;
2) illustrate the design, implementation, use and review of management control systems;
3) apply the knowledge to support organisational decision-making;
4) apply specific management accounting tools such as responsibility centres, budgets, activity-based costing, balanced scorecard and strategic map;
5) describe how and why properly combine social, ecological/environmental and technological issues into the traditional strategic management systems.
Prerequisiti
Students are expected to know basic concepts of management accounting (i.e. cost concepts, unit product costs, variable costing).
Metodi didattici
The course is structured in 36 classes; each class includes theoretical explanations and/or exercises (supported by slides published in advance, the use of exercises, Excel simulations, and case studies).
The classes provide for the active participation of students, according to the approach known as "active-learning" (i.e. group work, case discussions, integrated exercises).
An e-learning platform is used to publish the materials used during the lectures and exercises.
The course includes 6 classes provided by an expert visiting professor.
Attendance is strongly recommended.
All students are expected to be in class, fully prepared, and to actively participate in class.
Students are required to indicate whether they want to be considered "attending students" or "non-attending students" by a deadline set by the lecturer. Different assessment activities are provided for attending and non-attending students.
The classes provide for the active participation of students, according to the approach known as "active-learning" (i.e. group work, case discussions, integrated exercises).
An e-learning platform is used to publish the materials used during the lectures and exercises.
The course includes 6 classes provided by an expert visiting professor.
Attendance is strongly recommended.
All students are expected to be in class, fully prepared, and to actively participate in class.
Students are required to indicate whether they want to be considered "attending students" or "non-attending students" by a deadline set by the lecturer. Different assessment activities are provided for attending and non-attending students.
Verifica Apprendimento
For attending students, the assessment is based on three parts:
- individual work to be done during the teaching period (written production)
- group work to be done during the teaching period (case presentation to the classmates)
- final written exam (multiple choice, exercises, case discussions).
For attending students, the final exam will be shorter than that for non-attending students.
For non-attending students:
- the assessment is based on a final written exam (multiple choices, exercises, case discussions).
The written exam will be assessed on the completeness of acquired knowledge and the ability to provide analysis aimed at problem-solving through specific exercises.
- individual work to be done during the teaching period (written production)
- group work to be done during the teaching period (case presentation to the classmates)
- final written exam (multiple choice, exercises, case discussions).
For attending students, the final exam will be shorter than that for non-attending students.
For non-attending students:
- the assessment is based on a final written exam (multiple choices, exercises, case discussions).
The written exam will be assessed on the completeness of acquired knowledge and the ability to provide analysis aimed at problem-solving through specific exercises.
Contenuti
The course focuses on the use of a set of management accounting tools and management contro systems to foster the strategic dimension of the organizations. In particular, it helps students to understand if and how specific management control systems may drive internal decision-making for strategic purposes. The course will cover the following topics:
- role, functioning and structures of management control systems and their connections with organizational strategies;
- activity-based costing and responsibility centers;
- budgeting and performance analyses;
- performance measurement models (balanced scorecard, strategy map);
- integration of management control systems and sustainability issues (with their social, ecological/environmental, and technological dimension).
Corsi
Corsi
ACCOUNTING, GOVERNANCE AND SUSTAINABILITY - 179-R-EN
Laurea Magistrale
2 anni
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Persone
Persone (4)
Docenti
Direttrice vicaria di Dipartimento
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Altre Info
Insegnamento principale
STRATEGIC MANAGEMENT ACCOUNTING