01442 - Management Accounting

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