Course Unit Page
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Teacher Rebecca Levy Orelli
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Credits 6
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SSD SECS-P/07
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Teaching Mode Traditional lectures
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Language Italian
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Campus of Rimini
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Degree Programme Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)
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Course Timetable from Sep 21, 2021 to Oct 21, 2021
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.
Academic Year 2021/2022
Learning outcomes
The course introduces the student to the management accounting tools for decision making. At the end of the course the student will be able to use some tools and techniques of management accounting in practice, such as cost analysis, budgeting, variance analisys and cost control. lastly, the student will be able to read and understand advanced business reports.
Course contents
Planning and control systems and the budget
Sustainability
Digitalization and risk management
Readings/Bibliography
Pianificazione e controllo di gestione. Principi e strumenti, a cura di Lucio Potito, Giappichelli, 2019 (selected chapters).
Il management accounting orientato alla sostenibilità. Evoluzione, approcci teorici e scelte operative, di Clelia Fiondella, Giappichelli, 2020
La relazione tra gli MBO dei manager e gli obiettivi sociali e ambientali delle imprese, a cura di Rebecca Levy Orelli e Gianluca Maestrello, 2020
Other material prepared by the instructor and available on Virtuale.
Teaching methods
Lectures and cases
Assessment methods
For the students attending lectures a written essay and a written exam.
The assessment of the preparation will be based on the following levels
- Preparation on a very limited number of topics covered in the course, analytical skills that emerge only with the help of the teacher, expressed in an overall correct language → 18-19;
- Preparation on a limited number of topics covered in the course and ability to autonomous analysis only on purely executive matters, axpressed in correct language → 20-24;
- Preparation on a large number of topics covered in the course, ability to make independent choices of critical analysis, mastery of specific terminology → 25-29;
- Basically exhaustive preparation on the topics covered in the course, ability to make independent choices of critical analysis and connection, full mastery of specific terminology and ability to argue and self-reflection
The exam will be carried out on EOL for the written examand with Teams for the oral exam. All students must access the EOL platform with personal credentials to take the written test. All students are guaranteed to be able to carry out both tests remotely.
Teaching tools
Slides and additional material is available on virtuale.
Office hours
See the website of Rebecca Levy Orelli
Alumni