MANAGERIAL ACCOUNTING ADVANCED

Single discipline educational activity

Course Sheet

Course code:

CGA17

Academic Year of enrolment:

2021

Year of supply:

2021/2022

Type of Course:

Characterising

Degree:

Course of 2nd Cycle Degree in MANAGEMENT AND ECONOMICS

Disciplinary Sector:

Business Administration

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

VENDITTI Michelina

Cycle:

Third four months

Hours of classroom activity:

Individual study hours:

171

Prerequisites:

Despite no subject being propaedeutic to this course, the knowledge of basic programming and control is firmly recommended.

Objectives

The course objective is to provide knowledge and competencies concerning PMS. Throughout a theoretical debate and case studies and students' involvement in independent, in-depth analysis, the course will develop the methodologies and models for the successful implementation of PMS.
Moreover, during the course, in-depth analysis about performance management connected to sustainability and related application in Benefit Corporations.

At the end of the course, students will gain knowledge and competencies concerning PMS's functioning to debate their implementation. Moreover, they will decide concerning key performance measures, models for objective planning and in itinere measures, distinguishing between performance management and performance measurement. Students will be able to apply their knowledge to practical cases, collecting data end critically analyzing PMS development opportunities.
In particular, students will gain the competencies for recognizing and eventually implementing PMSs phases by defining organizational strategies and their integration in the system.
Finally, students will recognize the quality of existing relations between the phases of PMS, identifying their levels of the criticality of their advantages.

The objective is to contribute to developing a professional figure (as expected in the master’s course) who can manage, direct and coordinate the consultancy activities concerning performance management. In particular, the professional performance management consultant can apply his/her theoretical and practical knowledge for implementing, organize and verify the evolution of PMS.

For this purpose, the course’s objective is to transmit the following knowledge and competencies:

Knowledge and understanding abilities
Understand the differences between PMS – the evolution of programming and control systems – and performance management evaluations systems.
Recognize motivations and methods for the implementation of PMS and the managing of such systems following the changes over time.
Comprehending the main theoretical frameworks and they will be able to debate about them critically.
Knowledge and understanding abilities (applied)
Recognize the present – or the absence – of PMS in the organizational structure.
Analyze and planning the entire or single phasis of PMS.
Identify, in operating organizations, possible PMS improvement opportunities.
Apply concept related to innovative firms (e.g., Benefit Corporations).

Autonomy of Judgement
Connect the different phasis of PMS, identifying weaknesses and advantages of existing structures.
Identifying the complexity of an organization and create the conditions for implementing PMS.
Identify the correct theoretical frameworks for the planning of PMSs.
Identifying and critically explain the interdisciplinary connections between the course’s contents and the rest of the knowledge acquired during the masters’ degree.

Communication abilities
Students will be able to discuss the opportunity to implement PMS critically. Moreover, they will be able to express a weighted evaluation of existing PMS.
Students will be able to discuss a report through measured data and correct bibliographic references.

Learning abilities
Students will be able to perform individual researches and in-depth analysis. Moreover, they will be able to collaborate for the implementation of PMS.

Contents

The course concerns the implementation of performance management systems (PMS). PMS are the evolution of programming and control. In particular, the course analyses PMS as improvements of performance measurement systems.
PMSs implementation is critical for an organization’s success in modern, dynamic, and complex markets. In particular, PMSs are characterized by a permanent improvement of their internal properties, a constant reassessment of firms’ strategies and their adaptation to firms’ resources and objectives, and regular performance checks.
Through a discussion among the theoretical models, the course prepares students for developing PMS and evaluating existing PMS. Students will examine in-depth the topic through numerous case studies, acquiring an adequate awareness for implementing and control PMS.

Extended Syllabus

Definition of performance management and critical differences with performance evaluation.

Phasis of the implementation of PMS.

PMS: theoretical formalization.

The Otley Model (1999): a first fundamental framework.

The Simons Model (1995; 2000): the levers of control.

The Ferreira & Otley Model (2009): an extended framework for the implementation of a PMS.

Mission and vision.

Key success factors.

The organizational structure.

Organizational strategies and Steenses strategic wheel (2013).

Key performance measures.

Performance management leadership and coaching.

Documenting performance.

Objective scheduling.

Choosing of measurement system.

Behavioral measurement.

Dynamic change in PMS.

Connections between the different element of PMS.

PMS in BCorp: sustainability and Agenda 2030.

Numerous case studies.

Recommended Bibliography

Hristov, I. (2020), Le prospettive evolutive del performance management, RIREA. Capitolo 1 e capitolo 4.

Ferreira, A., & Otley, D. (2009). The design and use of performance management systems: An extended framework for analysis. Management accounting research, 20(4), 263-282. DOI: https://doi.org/10.1016/j.mar.2009.07.003

Further learning materials will be provided during the course

Possible further readings will be indicated in the learning material.

Methods of Provision

Conventional

Teaching Methods

The course is carried out during the second half of the second semester. A total of 36 academic hours of lessons, organized in three meetings a week, will complete the program.
Lectures will require students' active participation and the editing (voluntarily) of some homework, contributing to the final evaluation.
Although attendance is not compulsory, this course is firmly recommended.

Evaluation methods

Verification of learning:

The evaluation of learning outcomes will be performed through an oral test based on the general and specific objectives of the course.

Additionally, students will discuss a case study. Details will be provided during the course.

Contacts/More Information

All information concerning the course, the lecture notes, the support materials and the exercises and all communications will occur through the e-learning page.

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

Aree