B2271 - SISTEMI DI MISURAZIONE DELLE PERFORMANCE AZIENDALI

Academic Year 2023/2024

  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Economics, Consultancy and Accounting (cod. 5981)

Learning outcomes

At the end of the course, the student gains an overall understanding of the most recent performance measurement techniques and develops appropriate skills in designing and analyzing control systems specifically oriented to support business strategy.

Course contents

- From definition to execution of corporate strategy

- Introduction to corporate performance measurement systems

- Theories and models of corporate performance measurement

- Design and implementation of a corporate performance measurement system

- Analysis and interpretation of corporate performance data

- Evaluation of the impact of corporate performance measurement systems

Readings/Bibliography

Handouts, presentations, business cases provided by the teacher

Teaching methods

The course includes a combination of lectures, classroom discussions, practical exercises, and analysis of business cases. Students will be encouraged to actively participate in discussions and apply the concepts learned through case studies.

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


Office hours

See the website of Alessandro Capodaglio