Organizational design and management accounting

Economia e Management Organizational design and management accounting

0212700016
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF6
BUSINESS MANAGEMENT
2022/2023

YEAR OF COURSE 2
YEAR OF DIDACTIC SYSTEM 2014
SPRING SEMESTER
CFUHOURSACTIVITY
1PROGETTAZIONE ORGANIZZATIVA E CONTABILITÀ DIREZIONALE MOD.1
530LESSONS
2PROGETTAZIONE ORGANIZZATIVA E CONTABILITÀ DIREZIONALE MOD.2
530LESSONS
ExamDate
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT16/12/2022 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT16/12/2022 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT10/01/2023 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT10/01/2023 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT26/01/2023 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT26/01/2023 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT13/02/2023 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT13/02/2023 - 09:00
PROGETTAZIONE ORGANIZZATIVA E CONTABILIT13/04/2023 - 09:00
REVELLINO05/06/2023
REVELLINO22/06/2023
REVELLINO11/07/2023
REVELLINO14/09/2023
Objectives
THE COURSE INTRODUCES STUDENTS TO THE THEORETICAL FOUNDATIONS OF ORGANIZATION AND MANAGEMENT ACCOUNTING, ANALYZED IN THE CONTEXT OF INFORMATION AND COMMUNICATION TECHNOLOGIES. STUDENTS WILL BE ABLE TO APPLY IN AN INNOVATIVE AND SYNERGISTIC WAY THE DIFFERENT APPROACHES OF ORGANIZATIONAL DESIGN, BY UNDERSTANDING THE ORGANIZATIONAL PHENOMENON FROM A STRUCTURAL AND PROCESSUAL POINTS OF VIEW, AND OF MANAGEMENT ACCOUNTING, BY EVALUATING THE EFFECTS OF MANAGERIAL CHOICES ON THE ECONOMIC AND FINANCIAL PLAN. STUDENTS WILL ACQUIRE SPECIALIZED KNOWLEDGE IN THE ANALYSIS AND REDESIGN OF ORGANIZATIONAL PROCESSES AND THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING MODELS AND TECHNIQUES.
Prerequisites
NONE
Contents
THE COURSE IS DIVIDED INTO 2 MODULES, ENTITLED “ORGANIZATIONAL DESIGN” (5 CFU) AND “MANAGEMENT ACCOUNTING” (5 CFU).

THE FIRST MODULE, I.E., “ORGANIZATIONAL DESIGN”, IS DIVIDED INTO 3 SUB-THEMES: “INTRODUCTION AND CONTEXT”, "ORGANIZATIONAL STRUCTURES" AND "ARCHETYPES, HYBRIDS AND METAPHORS".

1. INTRODUCTION AND CONTEXT, 12 HOURS:
- TOPIC 1: ADEQUACY OF ORGANIZATIONAL STRUCTURES AND MODELS (LECTURES 2 HOURS)
- TOPIC 2: OBJECTIVES AND SCOPE OF OPERATIONS (LECTURES 2 HOURS)
- TOPIC 3: STRATEGIES (LECTURES 2 HOURS)
- TOPIC 4: THE ENVIRONMENT (LECTURES 4 HOURS; EXERCISES 2 HOURS)

2. ORGANIZATIONAL STRUCTURES, 12 HOURS:
- TOPIC 1: MACROSTRUCTURE (LECTURES 2 HOURS; EXERCISES 2 HOURS)
- TOPIC 2: MICROSTRUCTURE OF WORK (LECTURES 2 HOURS; EXERCISES 2 HOURS)
- TOPIC 3: COORDINATION AND CONTROL SYSTEMS, INFORMATION AND KNOWLEDGE MANAGEMENT SYSTEMS (LECTURES 2 HOURS; EXERCISES 2 HOURS)

3. ARCHETYPES, HYBRIDS, AND METAPHORS, 6 HRS:
- TOPIC 1: ORGANIZATIONAL ARRANGEMENTS IN DISTRIBUTED GEOGRAPHIC CONTEXTS (LECTURES 2 HOURS)
- TOPIC 2: ARCHETYPES, HYBRIDS AND METAPHORS (LECTURES 2 HOURS; EXERCISES 2 HOURS)

THE SECOND MODULE, I.E., "MANAGEMENT ACCOUNTING", INCLUDES 20 HOURS OF FRONTAL TEACHING AND 10 HOURS OF EXERCISES. THE MANAGEMENT ACCOUNTING MODULE IS DIVIDED INTO TWO SUBTOPICS:

1.COST MANAGEMENT
- TOPIC 1: MANAGEMENT ACCOUNTING AND BUSINESS COSTS (LESSONS 2 HOURS)
- TOPIC 2: THE RELATIONSHIP BETWEEN COST STRUCTURE AND PROFITABILITY: COST-VOLUME-RESULTS ANALYSIS AND OPERATING LEVERAGE (LESSONS 2 HOURS)
- TOPIC 3: THE SYSTEMS OF CALCULATION OF THE COSTS OF PRODUCT (LESSONS 2 HOURS)
- TOPIC 4: THE COST CENTER ACCOUNTING (LESSONS 2 HOURS; EXERCISES 2 HOURS)
- TOPIC 5: THE CALCULATION OF THE COSTS BASED ON THE ACTIVITIES (ACTIVITY-BASED COSTING) (LESSONS 2 HOURS)

2.PLANNING AND BUDGET
- TOPIC 1: THE STRATEGIC AND OPERATING PLANNING AND THE CONTROL OF MANAGEMENT (LESSONS 2 HOURS)
- TOPIC 2: THE BUDGET EXERCISE: FUNCTIONS AND LOGIC OF CONSTRUCTION. SECTORIAL BUDGETS (LESSONS 2 HOURS)
- TOPIC 3: THE INVESTMENT BUDGET. THE ECONOMIC AND FINANCIAL BUDGET (LECTURES 2 HOURS; EXERCISES 2 HOURS)
- TOPIC 4: THE OPERATING BUDGET: MASTER BUDGET AND INNOVATIVE APPROACHES (LECTURES 2 HOURS; EXERCISES 2 HOURS)
- SUBJECT 5: THE ANALYSIS OF THE DEVIATIONS (LESSONS 2 HOURS; EXERCISES 2 HOURS)

Teaching Methods
THE TEACHING IS BASED ON FRONTAL TEACHING ACTIVITIES. IN PARTICULAR, THE TEACHING WILL BE PROVIDED IN THEORETICAL LECTURES, ALSO THROUGH THE USE EXPERIENTIAL METHODOLOGIES AND INTERACTIVE LEARNING ACTIVITIES.
Verification of learning
STUDENTS’ ASSESSMENT WILL BE REALIZED THROUGH A WRITTEN TEST AIMED AT EVALUATING THE KNOWLEDGE AND ARGUMENTATION SKILLS OF THE CANDIDATE. STUDENTS WILL BE OFFERED THE OPPORTUNITY TO INTEGRATE THE WRITTEN TEST WITH AN ORAL EXAMINATION.

Texts
R. M. BURTON, B. OBEL, D. D. HÅKONSSON, & M. MARTINEZ (2020). ORGANIZATION DESIGN: PRINCIPI E METODI PER L’ADEGUATEZZA DELL’ASSETTO ORGANIZZATIVO AZIENDALE. TORINO (IT): GIAPPICHELLI. ISBN: 9788892135116. CAPITOLI: 1, 2, 3, 4, 6, 9, 11, 12.

LUCIO POTITO (A CURA DI), PIANIFICAZIONE E CONTROLLO DI GESTIONE. PRINCIPI E STRUMENTI, GIAPPICHELLI ISBN: 9788892119185. CAPITOLI: 1, 2, 5, 6, 7, 8

LINO CINQUINI (2017) COST MANAGEMENT. VOLUME 1. TORINO (IT): GIAPPICHELLI. ISBN: 9788892107694. CAPITOLI: 1, 2, 3, 4, 5, 6
More Information
LEARNING MATERIALS ON THE FOLLOWING TOPICS:
BUSINESS PLAN AND INTERPRETATION OF KEY FINANCIAL INDICATORS AND ECONOMIC HIGHLIGHTS FOR MEASURING PERFORMANCE AND BUSINESS VALUE.
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