98785 - Information Technology for Management Accounting

Learning outcomes

The course aims to analyze and provide skills regarding the procedures of corporate information systems that make possible the development and effectiveness of management control within companies.

Course contents

• Management control fundamentals - the cost center and multiple-based analytical accounting model
• The use of company information systems within the characteristic operating cycles
• The reporting system
• IT tools to support management control systems
• Business intelligence as a tool for processing and representing business activities
• Business case and exercises

Readings/Bibliography

M. Pighin, A. Marzona, Sistemi informativi aziendali - ERP e sistemi di Data Analysis Terza Edizione, Pearson

Handouts, presentations, business cases provided by the teacher

Teaching methods

The course consists of lectures (in person / remotely according to the provisions of the University regulations) and practical exercises.

Given the predominantly applicative nature of the course, participants will be required to use a personal computer in order to carry out the exercises and analyze the business cases proposed.

Assessment methods

The final exam tends to verify the knowledge of the topics covered in class regarding the main analytical accounting models as well as the management methods of corporate information.



A written test will be organized followed by an oral presentation of the case developed in groups during the course. The evaluation will take place out of thirty.

Passing the exam requires the achievement of a score of at least 18/30. The score will be graded according to the following criteria:

- <18: insufficient (the topics are addressed in an inadequate way in terms of content and presentation methods)

- 18-21: sufficient (most of the topics are dealt with adequately but superficially in terms of content; modest reasoning skills demonstrated; substantially correct but modest presentation methods)

- 22-25: fair (adequate knowledge of all the topics addressed; fair reasoning skills; adequate presentation methods)

- 26-28: good (in-depth knowledge of all the topics covered; orderly presentation of each of the topics; good command of specific terminology)

- 29-30: excellent (in-depth and detailed knowledge of all the topics covered; very good reasoning skills and systematic classification of the institutes; accurate presentation of the topics; full mastery of specific terminology)

- 30 cum laude: excellent

Teaching tools

To carry out the exercises and group projects, the use of the Microsoft PowerBi application is foreseen

Office hours

See the website of Alessandro Capodaglio