In the more general framework of the educational objectives of the master, the course aims to provide the knowledge necessary to understand the role played by performance management systems in the implementation of the deliberate strategies and in favoring the birth of new strategies.Value creation processes act on two dimensions: one horizontal and one vertical. In the vertical dimension, management control plays a fundamental role not only in verifying results but in facilitating strategic clarity (focus) and alignment of behaviours. This function summarizes the idea of optimizing the current business model. In the horizontal dimension, the creation of value requires other mechanisms capable of stimulating change and innovation. Mechanisms that focus on learning and not just accountability. While in the vertical dimension the keyword is control, in the horizontal one the keyword is surveillance. In fact, performance management systems serve a twofold purpose:
- ensure the effective implementation of the deliberated strategies (accountability) in view of the creation of value in the short term;
- encourage the emergence of new strategies by supporting and facilitating learning and organizational change (learning) in view of the creation of long-term value.
Precisely because of this dual objective and because of the tensions that characterize the two different time horizons (short and long term), particular attention must be paid to their design and use.
Case studies will be tackled and discussed in order to concretely understand the critical activities necessary to clarify strategically and align behaviors (identification of the main customer, core values, core performance indicators, strategic risks, etc.) and to encourage change.

Through teaching based on the use of case studies, students will be able to develop these systems and understand the physiological and pathological conditions that characterize them.
The teaching pursues the general objective of the course of study to provide knowledge and skills regarding the conditions that underlie the processes of optimization and innovation in companies.
The general objectives of the course are:
1) Recognize the tensions between optimization and innovation that make performance a complex and multidimensional concept.
2) Identify the role played by performance management systems in harmonizing these tensions in order to make value creation possible in the short term and sustainable in the long term.
Expected learning outcomes At the end of the course the student should possess knowledge and skills concerning performance management processes aimed at creating value.
To this end, the course proposes to transmit the following skills e
knowledge:
KNOWLEDGE AND UNDERSTANDING ABILITY
1) Identify and distinguish the different reasons underlying the tensions between accountability and learning
2) Recognize the role played by performance measurement tools in the more general process of continuous improvement in the short and long term.
3) Distinguish the different management styles in relation to the improvement and value creation processes.
CRITICAL SKILLS
1) Interpret and evaluate management styles with respect to their ability to resolve tensions or not.
2) Identify the conditions for harmonizing the different voltages.
ABILITY TO LEARN
1) Consciously acquire the know-how referable to more recently introduced performance management logics and techniques.