78227 - Performance Measurement

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Economics and Accounting (cod. 0900)

Learning outcomes

At the end of the course the student knows how to design control systems and tools capable of supporting the strategic management process of the company, ensuring advanced forms of performance measurement. Furthermore, he knows how to analyze the effectiveness of control systems.

Course contents


Introduction. The measurement and control of non-financial performance in the different kind of Organizations

1. The measurement of non-financialperformance between strategic control and public relations policies.

1.1. Non-financial disclosure as a voluntary practice

1.2.  AA1000, GBS and GRI Standards

1.3. The pathology of non financial disclosure

1.4. Non-financial information in Cooperative Firms

1.5. The integrated reporting

2. Non-financial information as a mandatory practice

2.1. The M&DA

2.2. The non-financial statement

2.3. The financial report and social report in Third Sector Organizations and Social Enterprises

3. Non-financial disclosure: company testimonials

4. The assurance of non-financial information: company testimony

5. Measurement of business performance

5.1. Strategic cost analysis

5.2. The role of ABC in strategic cost analysis

5.3. The costs of quality

5.4. The balanced scorecard and KPIs



1) GRI Standards

2) Marano M., L'accountability cooperativa: il controllo istituzionale nelle cooperative mutualistiche. Il bilancio sociale, in Matacena A., "La cooperativa, impresa altera. Mission, Governance e Accountability", Franco Angeli, Milano, 2017, pp. 161-194

3) Marano M., L'informativa socio-ambientale nella relazione sulla gestione. Uno studio su un campione di imprese cooperative, Aracne, Roma, 2018

4) D.Lgs 254/2016

5) Decreto del Ministro del lavoro del 5 marzo 2020 (pubblicata sulla G.U. del 18 aprile 2020): adozione della modulistica di bilancio degli enti del Terzo settore

6) Ministero del lavoro e delle politiche sociali, Decreto del 4 luglio 2019, Adozione delle Linee guida per la redazione del bilancio sociale degli enti del Terzo settore, pubblicato in Gazzetta Ufficiale Serie Generale n.186 del 09-08-2019

7) Cinquini L. e altri, Cost Management Volume II, Giappichelli, Torino, 2018 (pagg. da indicarsi)

8) Brusa L., Mappa strategica e business plan, Giuffrè, Milano, 2011 (pagg. da indicarsi)

Teaching methods

The program of the course will be presented in-depth in class.

Case studies.

Seminars given by professionals.

Assessment methods

The valuation is based on a written exam

The structure of the exam is based on the following parts:

  • written test, part I: 4 Multiple Choice Questions
  • written test, part II: two open questions

The correct answer to a Multiple Choice Question gives 1 points. There is a penalty for the wrong answer (-0,25)

Each open question has a value of up to 14 points.

The course belongs to the integrated course “Bilancio e controllo” also composed of the course of “Principi contabili internazionali”. The weight of the vote obtained in each course is 50%.

Students are not allowed to use notes or books or any informatic tools.

The final mark is expressed in the thirties.

PLEASE NOTE: the indications reported concern both the tests in presence, and any remote tests that should be organized due to the health situation.

The student is allowed to reject the mark obtained (greater than or equal to 18) only once.

For open questions, the criterias for evaluating the answers are

  1. the correctness of the contents,
  2. the completeness of the contents with respect to the question,
  3. the clarity;
  4. the mastery of the lexicon;
  5. finally, where it is required by the question, the ability to argue and discuss critically.

As there is no single evaluation criterion in use, it is not possible to indicate evaluation bands; in fact, the same assessment could result from the presence of errors (the loss of correctness, despite the completeness and appropriate use of terminology), as well as the lack of completeness and terminological errors (although the proposed contents are all correct). In the summary, a grade from 18 to 21 identifies sufficient proof, from 22 to 24 discreet, from 25 to 27 good, from 28 to 30 with excellent praise


Teaching tools

The teaching tools are

  • projector
  • blackboard
  • https://iol.unibo.it/ where the slides projected during the classes are available

Office hours

See the website of Maurizio Marano


Decent work and economic growth Responsible consumption and production

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.