Basic knowledge of Business Administration and Management.
The course principal aim is to develop analytical and critical
understanding of management control systems. In particular the aim is is
to provide students the necessary knowledge to understand how
management control systems fits the strategic requirements and how
they influence the behaviour of the employees in the desired direction.
The focus on cases of good and wrong design will help students to
develop specialized knowledge of how control systems works in different
organizations and how the innovation in management control systems is
a necessary prerequisite to help organizations to adapt to changing
environments. A further aim is to enable students to develop the ability
to use relevant concepts in discussions of management control systems
and to reflect critically on how they work or don’t work.
After completion of the course the student should be able to
1.understand the aim and role of management control in organisations;
2.identify the different management control theoretical frameworks;
3. understand the importance of management control not only in the
strategy execution stage but also in the strategy formulation stage
4. to explain the aim and the role of the specific instruments of
management control and how they contribute in improving the
Skills and abilities:
1.identify relevant issues of the design, implementation and follow-up of
an organisation’s control system;
2.identify relevant issue especially related to budget and financial and
non financial performance indicators;
3.recognize how management control can be used to implement
Values and attitudes:
1. reflect on various scientific positions in management control theory.
2.assess and critically reflect on different models and methods in
management control implementation.
- Different management control conceptions
-Anthony: management control systems
- Merchant: objects of control framework -
- Simons: levers of control framework
- The design and use of management control systems
- Management control and the budget systems
- Beyond budgeting – assessing the problems of the traditional budget
- The importance of financial and non financial indicators
- Strategy and control systems
- People behavior and control systems: functional and dysfunctional
- The innovation of management control systems
- Management control and crisis
-Management control and growth
-Management control and strategic change
- Performance management in the public sector
1. Company control systems
2. Management control and individual behavior
3. Control processes and responsibility centers
4. From business planning to strategic budget
5. Costs for operational decisions
6. Performance indicators
7. Management reporting
8. Balanced Scorecard
9. Business Process Reenginering
11. Role of control in integrated governance
12. The economy of public administrations.
13 Objectives, effectiveness and efficiency in the public sector
14. Performance indicators in the public sector.
Laura Zoni, Marco Morelli, Innovare i sistemi di controllo. Affrontare la
crisi e sostenere la crescita, EGEA, 2013
Lessons, case studies critical discussion, seminars with testimonials.
The assessment consists of two parts:
written tests and oral examinations. The final grade is based on an
assessment of all the parts of the examination
1. Written test with open questions (70% exam):
2. Oral exam (30% exam).
Office hours: by appointment.
On the e-learning pages the teacher will provide additional availability.