The course is divided into two modules.  The first module introduces the student to the understanding of the role and functions of management accounting and systems for planning and control. In particular, attention is focused on budget and management reporting. The second module focuses on the evolution that management systems have had in recent decades. From the perspective of strategic management, we analyze the issues related to the process of business strategy formulation, the alignment of the functional and directional capabilities and the planned management of turbulent change. The systems of emergency management and strategic learning processes are also analysed.

First module
1.The function of Planning and Control;
1.1 Management, managerial systems, managerial functions;
1.2 The Anthony's model: strategic planning, management control, operational control. Strategic control and organizational control;
1.3 The systemic approach of the management control by Italian business theory;
2. The function of Accounting, its evolution and relationships with other management functions;
2.1 The controllership in the modern organizational structure;
2.2 The duties of the administrative staff regarding the contents of directional function;
2.3 The internal organization of the administrative staff and relations with the financial area;
3. The management accounting and its instruments. The annual Budget;
3.1 Some aspects of  organizational structure of control;
3.2 The process of budgeting: subject, purposes, functions, process development and use of budget;
3.3 Some elements on analysis of deviations and management reporting;
3.4 The new models and approaches to technical and financial support of process control.
 
Second module
4. Environmental changes and strategic behavior of enterprises;
4.1 The company faced with the challenge of the complexity and environmental turbulence;
4.2 The concept of strategy and its evolution;
4.3 The evolution of the strategic issue of business and managerial response;
4.4 The development of management systems, in relation to that of business structures: the need for integration;
5. The planning and strategic management;
5.1 The planned management of turbulent change;
5.2 From strategic planning to strategic management;
5.3 The methodology of periodic strategic planning;
5.4 The methodology of strategic positioning management. Strategic management at the level of business area. The analysis and planning of the competitive positioning
5.5 Strategic management at the corporate level. The balance of the portfolio strategy and the consistency between the profile of skills and strategies;
6. Direct systems of deliberating strategies;
6.1 The logical incrementalism and learning strategic planning
6.2 Aspects of emergency management real-time policy.

 

Accounting and business administration.

- Knowledge and understanding: knowledge and understanding of the main tools of management accounting and their application in different business contexts. The check will be carried out on examination with specific theory questions.

- Applying knowledge and understanding: the ability to understand the content of planning and control system, with focus on the system of strategic planning, and the conditions of its evolution with reference to changes in the external environment to the company. The check will be carried out on examination with specific theory questions.

- Making judgments: the ability to independently judge the conditions of congruence among the external environment, the strategic development of the business and internal organizational and managerial skills. The check will be carried out on examination with questions which request personal judgements about specific corporate situations. 

- Communication skills: the ability to clearly and effectively communicate with a good mastery of the specific vocabulary related to the topics covered during the course, to specialist and non-specialist audience. The check will be carried out on examination with questions to which it needs to reply by organizing, processing and communicating the available information.

- Learning skills: the ability to deal, with a high degree of autonomy, with the issues relating to the planning and control system, with focus on the system of strategic planning, and the conditions of its evolution with reference to changes in the external environment to the company. The check will be carried out on examination with questions through which evaluating the skill acquisition to manage planning and control system. 

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching

Lectures; exercises and case studies; seminars. 

Course books

First module:

- M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (chapters 1 and 2);

- M. Ciambotti, The influence of cultural factors on the managerial control, Lint, Trieste, 2001 (chapter five);

- F. Berti, The system of budgets, Cedam, Padua, 1995.

Second module:
- M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (section 3 in chapter 8 inclusive).

For a discussion of the issues relating to the control systems, but not as a text for the exam, you may read: M. Ciambotti, Control systems in international joint ventures, Lint, Trieste, 1995. 

Assessment

Oral examination. Students can take the exam separately for the first module and for the second module.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Course books

First module:

- M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (chapters 1 and 2);

- M. Ciambotti, The influence of cultural factors on the managerial control, Lint, Trieste, 2001 (chapter five);

- F. Berti, The system of budgets, Cedam, Padua, 1995.

Second module:
- M. Ciambotti, Strategic management system. Theory, models and planning systems, Giappichelli, Turin, 2005 (section 3 in chapter 8 inclusive).

For a discussion of the issues relating to the control systems, but not as a text for the exam, you may read: M. Ciambotti, Control systems in international joint ventures, Lint, Trieste, 1995. 

Assessment

Oral examination. Students can sit the exam separately for the first module and for the second module.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

The student can request to sit the final exam in English with an alternative bibliography.