75329 - Performance Management Systems

Learning outcomes

The goal of this course is to provide students with a relevant knowledge of frameworks and tools for understanding and improving business performance. Specifically, the students will learn how to: - design a performance measurement system for supporting the management control task; - develop a strategic control systems with an emphasys on the monitoring of business long term and competitive value drivers; - implement a management system based on the use of performance indicators and factors.

Course contents

The aim of this course is to examine a number of contemporary accounting topics associated with non-financial accounting including Integrated Reporting and associated capitals (e.g. Social, Natural and Intellectual Capital). Also the GRI and other non-financial accounting frameworks will be discussed.

An important part of the course will be practical topic assignments, and the preparation (in syndicate) of a detailed group case studies.

Readings/Bibliography

No recommended texts, but readings and class notes will be provided.

Teaching methods

The key purpose is to provide questions and insights to students in understanding the topic of the course. In doing so alongside the traditional lectures will be provided opportunities for discussion and intervention for students.

PPTS, practical topic assignments, readings, etc

Assessment methods

For attending students: written test, discussion question and group project

For non attending studentes: long written test

Teaching tools

Personal computer and video-projector

Lectures, case studies discussion, articles, individual written assignment, group class presentation

The full course is also organized in elearning: https://elearning-cds.unibo.it/

Links to further information

https://elearning-cds.unibo.it/

Office hours

See the website of Markus Tobias Flinspach