17269 - Planning and Control Systems

Learning outcomes

At the end of the module, the student acquires the knowledge of systems and analysis tools aimed at rationalizing corporate governance and management processes. The module is characterized by an institutional perspective and aims at underlining the central role of organizational culture for the most effective configuration of planning and control systems. Through the support of business cases, the specific contexts of application are investigated, paying particular attention to companies that operate in conditions of high management and organizational complexity.

Course contents

• Nature and purpose of accounting systems.
• Nature of managerial accounting.
• Strategic planning.
• The context and the process of managerial control.
• Budgeting processes.
• Reporting and controlling activities.
• Methods for business performance assessment.
• Planning of the management accounting system.

Readings/Bibliography

Arcari A.M. (2019), Programmazione e controllo, III edizione, McGraw-Hill, Milano, chapters 10, 11 e 12. (Pay attention: the same textbook is adopted for the course of Cost accounting).

Gianfelici C. (2020), Sistemi di pianificazione e controllo, Create McGraw-Hill, ISBN 9781307672046.

All teaching materials (slides, exercises, etc.) available on the e-learning platform are included in the exam programme.

Teaching methods

The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.

Assessment methods

Compulsory written exam.

The exam can be in classroom or online, consistent with the University regulation at the date of each exam.

The online exam consists of 20 multiple-choice questions. Specific guidelines for online exams are available on the e-learning platform: it is expected that students who take online exams are aware about the specific regulations and have all tools that are required.

The exam that is held in the classroom consist of three open questions/exercises/case studies (10 points per question).

Teaching tools

All news and information related to the course and additional teaching materials will be available on the e-learning platform.

Office hours

See the website of Cristina Gianfelici