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75329 - Performance Management Systems

Academic Year 2020/2021

                
                        Docente:
                        Christian Nielsen
                    
                        Credits:
                        6
                    
                        SSD:
                        SECS-P/07
                    
                        Language:
                        English
                    
                        Teaching Mode:
                        Traditional lectures
                        
                            Campus:
                            Forli
                        
                            Corso:
                            Second cycle degree programme (LM) in
                            Economics and management (cod. 9203)

                                Also valid for
                                
                                    Second cycle degree programme (LM) in
                                    
                                        Economics and management (cod. 9203)
                                    
                            Teaching resources on Virtuale

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

Critical Thinking and Accounting

Qualitative aspects of Accounting Controls

Review of Financial Reporting and the Annual Report

Controlling Through Liquidity and Ratio Analysis (2 sessions)

Intangible Value Creation and Control

Strategic Financial and non-financial risk

Group case study: Developing a strategic control system for a company

Readings/Bibliography

We will be using the book by Hartmann, F, Kraus, K Nilsson, G, Anthony, R & Govindarajan, V (2021): Management Control Systems (2e. McGrawHill Publisher. ISBN-13 – 978-1-5268-4831-4), together with the online universe they have on the McGrawHill Connect platform in that license. Here you will be able to do tests after each module, run additional cases etc. In addition to this textbook, we will be going through some additional academic papers for each module.

Teaching methods

Teaching is by way of lectures and group discussion. By attending the weekly seminars students will gain an appreciation of modern performance measurement systems.

Assessment methods

Group Case Study - 30%

Students will participate in group case study that encompasses the topics taught during the semester. The case study must be presented in class and then after feedback the students will complete a maximum 2000-word case study report.

Exam - 70%

Due to uncertainty about exams the exam may be either written or oral. You will be advised at the beginning of the course as to the exam format.

Teaching tools

Online lectures and group work on the teams platform. All supporting material will be listed on the Insegnamenti OnLine (IOL) web platform.

In addition, we will be using test-banks and cases from the book that can be accessed here:

https://connect.mheducation.com/class/c-nielsen-spring-2021-unibo-forli

Office hours

See the website of Christian Nielsen