First cycle
degree courses
Second cycle
degree courses
Single cycle
degree courses
School of Economics and Political Science
Course unit
EPP3052721, A.A. 2017/18

Information concerning the students who enrolled in A.Y. 2016/17

Information on the course unit
Degree course Second cycle degree in
EP1981, Degree course structure A.Y. 2013/14, A.Y. 2017/18
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Number of ECTS credits allocated 6.0
Type of assessment Mark
Course unit English denomination ADVANCED MANAGEMENT ACCOUNTING
Department of reference Department of Economics and Management
Mandatory attendance No
Language of instruction English

Teacher in charge FEDERICA RICCERI SECS-P/07

ECTS: details
Type Scientific-Disciplinary Sector Credits allocated
Educational activities in elective or integrative disciplines SECS-P/07 Business Administration 6.0

Mode of delivery (when and how)
Period Second semester
Year 2nd Year
Teaching method frontal

Organisation of didactics
Type of hours Credits Hours of
Hours of
Individual study
Lecture 6.0 42 108.0 No turn

Start of activities 26/02/2018
End of activities 01/06/2018

Prerequisites: Business Administration
Financial Accounting
Management Accounting
Target skills and knowledge: The key purpose of the course is to show how managers can use performance measurement and control systems to create value for an organization. Such performance measurement and control systems are intended as part of the governance of the firm, thus we will emphasize their role in guiding the strategic processes and their impact on management behaviors
At the end of the course students should be able to:
− Understand the implication of an organization’s strategy on the design of its performance and control system
− Choose an optimal control model
− Create a performance measurement system
− Identify key performance indicators that are consistent with an organization’s strategic objectives
- build a profit plan
- perform variance analysis
− Build a Balanced Scorecard
Examination methods: Attending students are requested to hand in 3 case studies and participate to the plenary discussions
The final grade will be determined as follows:
Team work 60% + Final written exam 40% = 100%
Non attending student will have 100% of the grade determined by a final written exam.
Assessment criteria: knowledge on measurement and control systema and ability to critically discuss the main issue that are related to their design and implementation.
Course unit contents: − Strategy, organization structures and information systems for performance measurement and control
− The design of performance measurement systems: profit plans, strategic profit performance and asset allocation, transfer pricing and the balanced scorecard
− The levers of controls: diagnostic and interactive control systems
Planned learning activities and teaching methods: We will use three complementary approaches: formal teaching by the instructor, class discussion of cases and team work activities.
Additional notes about suggested reading: Robert Simons. 2014. Performance Measurement and Control Systems for Implementing Strategy – Text and Cases. Prentice Hall.
material addizionali made available during the course
Textbooks (and optional supplementary readings)
  • Robert Simons, Performance Measurement and Control Systems for Implementing Strategy. --: Prentice Hall, 2014. Cerca nel catalogo