- Docente: Christian Nielsen
- Crediti formativi: 6
- SSD: SECS-P/07
- Lingua di insegnamento: Inglese
- Modalità didattica: Convenzionale - Lezioni in presenza
- Campus: Forli
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Corso:
Laurea Magistrale in
Economia e management (cod. 9203)
Valido anche per Laurea Magistrale in Economia e management (cod. 9203)
Conoscenze e abilità da conseguire
The goal of this course is to provide students with a relevant knowledge of frameworks and tools for understanding and improving business performance. Specifically, the students will learn how to: - design a performance measurement system for supporting the management control task; - develop a strategic control systems with an emphasys on the monitoring of business long term and competitive value drivers; - implement a management system based on the use of performance indicators and factors.
Contenuti
Critical Thinking and Accounting
Qualitative aspects of Accounting Controls
Review of Financial Reporting and the Annual Report
Controlling Through Liquidity and Ratio Analysis (2 sessions)
Intangible Value Creation and Control
Strategic Financial and non-financial risk
Group case study: Developing a strategic control system for a company
Testi/Bibliografia
We will be using the book by Hartmann, F, Kraus, K Nilsson, G, Anthony, R & Govindarajan, V (2021): Management Control Systems (2e. McGrawHill Publisher. ISBN-13 – 978-1-5268-4831-4), together with the online universe they have on the McGrawHill Connect platform in that license. Here you will be able to do tests after each module, run additional cases etc. In addition to this textbook, we will be going through some additional academic papers for each module.
Metodi didattici
Teaching is by way of lectures and group discussion. By attending the weekly seminars students will gain an appreciation of modern performance measurement systems.
Modalità di verifica e valutazione dell'apprendimento
Group Case Study - 30%
Students will participate in group case study that encompasses the topics taught during the semester. The case study must be presented in class and then after feedback the students will complete a maximum 2000-word case study report.
Exam - 70%
Due to uncertainty about exams the exam may be either written or oral. You will be advised at the beginning of the course as to the exam format.
Strumenti a supporto della didattica
Online lectures and group work on the teams platform. All supporting material will be listed on the Insegnamenti OnLine (IOL) web platform.
In addition, we will be using test-banks and cases from the book that can be accessed here:
https://connect.mheducation.com/class/c-nielsen-spring-2021-unibo-forli
Orario di ricevimento
Consulta il sito web di Christian Nielsen