- Docente: Selena Aureli
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Rimini
- Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
Learning outcomes
Enterprise performance and its capability to survive in the long term is not appraisable only by financial information which is past-oriented and short-term biased. Starting from such considerations, several performance measurement systems focusing on multidimenstional aspects have been successfully developed. The course introduces the most widely known of them like the Balanced Scorecard and addresses some issues related to the multiplicity of metrics used, their strengths and limitations and their effective employment in practice.
Course contents
1) From financial reporting to social reporting: economic, social and environmental performance
2) Differences among Annual Report, Social Report and Integrated
Report
3) Internal performance reporting (i.e. variance analysis)
4) From financial to multidimensional performance measurement
5) Balanced Scorecard: concept and implementation
6) Intellectual capital reporting
Readings/Bibliography
The course material will be introduced in class the first day of lecture. It consists in lecture notes, problem sheets, case studies and exercices
Teaching methods
Articles, case studies and problem sheets.
Students will be asked to prepare a project work and ppt presentation
Assessment methods
Written exam and oral presentation of the project work
Teaching tools
Teaching materials presented in class will be made available to
the student in electronic format via the Internet.
To get educational materials: http://campus.unibo.it/
Office hours
See the website of Selena Aureli