Academic Year 2021/2022

  • Moduli: Angelo Paletta (Modulo 1) Massimiliano Zanigni (Modulo 2)
  • Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Business Administration (cod. 0897)

Learning outcomes

At the end of the course the student has the knowledge related to corporate planning and control. More specifically, it is able to structure and use an adequate system for assessing company performance, also supported by laboratory application activities.

Course contents

Management control and the design of the organizational system
Design the amplitude of managerial attention
Critical performance variables
Interactive networks
Sharing of responsibilities
Diagnostic and interactive control systems
Integrated performance management systems: strategic planning, budgeting and reporting
Creation of economic value and managerial incentives
Business models for sustainability and management control
The concept of shared value
Shared value and performance evaluation

Financial distress, corporate bankruptcy and management control systems

Business crisis, insolvency, capital failure: concepts compared
Analysis of the causes and circumstances that determine the business failure
Key performance indicators to analyze the business crisis
Formation of industrial plans in companies in crisis
Management of relations with workers, banks and other stakeholders


Levers of Control: How Managers Use Innovative Control Systems to Drive Strategic RenewalRobert L. Simons [https://hbsp.harvard.edu/search action=&author=Robert%20L.%20Simons]

Articles and other didactic material distributed during the course.

Teaching methods

Lectures, case studies, project work and classroom presentations by students


Didactic tutor Filippo Lo Piccolo (filippo.lopiccolo2@unibo.it)

Assessment methods

For each of the two modules, the following learning verification methods are envisaged :

1) The student can choose to take two partial tests, one during the course and one at the end of the course .
The first partial test will focus on the first part of the module, while the second test will cover the topics developed during the second part of the module. The final grade of the module is determined by the average of the marks obtained in the two partial tests.

2) Alternatively, the student can choose to take only one test at the end, on the contents of the entire module.

The tests are carried out in written form and may include: solution of case studies and development of project work, also in the form of group work; carrying out exercises; multiple question answers; summary answers to open questions.

The student obtains a grade for each module in which the course is divided .

The final grade of the course is determined as the simple arithmetic average of the grades obtained in the two modules.

It is NOT OBLIGATORY for students to take the first module exam before taking the second module exam.

Descriptors and evaluation levels:

  • Sufficient preparation and analytical skills, expressed in a formally correct language → 18-22;
  • Technically adequate preparation, sufficient analytical skills, even if not particularly articulated, expressed in correct language → 23-26;
  • In-depth knowledge of the topics covered in the course, good analytical and critical skills, mastery of specific terminology → 27-29;
  • Very in-depth knowledge of the topics covered in the course, critical analysis and connection skills, mastery of specific terminology → 30-30L.

Teaching tools

Students will have access to the teaching material on the course's IOL platform

For any questions and requests for further information, students can also refer to the didactic tutor Filippo Lo Piccolo (filippo.lopiccolo2@unibo.it)

Office hours

See the website of Angelo Paletta

See the website of Massimiliano Zanigni


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.