Economia e Management | Organizational design and management accounting

cod. 0212700016

ORGANIZATIONAL DESIGN AND MANAGEMENT ACCOUNTING

	0212700016
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2017/2018

CURRICULUM AMMINISTRAZIONE, FINANZA E CONTROLLO

	OBBLIGATORIO
	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2014
	SECONDO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
1	PROGETTAZIONE ORGANIZZATIVA E CONTABILITÀ DIREZIONALE MOD 1
	SECS-P/07	5	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS
2	PROGETTAZIONE ORGANIZZATIVA E CONTABILITÀ DIREZIONALEMOD 2
	SECS-P/10	5	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	PAOLA ADINOLFI2 T Curriculum
	ALDO CAMPAGNOLA1 Curriculum
	GABRIELLA PISCOPO2 Curriculum

	Objectives
	KNOWLEDGE AND UNDERSTANDING THIS TEACHING RELIES ON THE KEY PILLARS OF BOTH ORGANIZATIONAL DESIGN AND MANAGERIAL ACCOUNTING, IN AN ATTEMPT TO MERGE THE ORGANIZATIONAL AND THE ACCOUNTING PERSPECTIVES TO EXAMINE, THROUGH MANAGERIAL REPORTS, THE ECONOMIC CONSEQUENCES OF DIFFERENT ORGANIZATIONAL STRUCTURING CHOICES PUBLIC AND PRIVATE FIRMS. GOING MORE INTO DETAILS, THIS COURSE IS AIMED AT PROVIDING THE STUDENTS WITH THE KEY NOTIONS IN THE FIELD OF ORGANIZATIONAL STRUCTURING. MOREOVER, IT IDENTIFIES THE ACCOUNTING ISSUES WHICH ARE ASSUMED TO INSPIRE ORGANIZATIONAL DESIGN. APPLYING KNOWLEDGE AND UNDERSTANDING STUDENTS WILL BE ABLE TO APPLY IN AN INTEGRATED AND SYNERGIC WAY THE DIFFERENT APPROACHES TO ORGANIZATIONAL DESIGN AND ACCOUNTING, IDENTIFYING THE DETERMINANTS WHICH AFFECT THE ECONOMIC AND FINANCIAL PERFORMANCE OF THE ORGANIZATION.

KNOWLEDGE AND UNDERSTANDING

THIS TEACHING RELIES ON THE KEY PILLARS OF BOTH ORGANIZATIONAL DESIGN AND MANAGERIAL ACCOUNTING, IN AN ATTEMPT TO MERGE THE ORGANIZATIONAL AND THE ACCOUNTING PERSPECTIVES TO EXAMINE, THROUGH MANAGERIAL REPORTS, THE ECONOMIC CONSEQUENCES OF DIFFERENT ORGANIZATIONAL STRUCTURING CHOICES PUBLIC AND PRIVATE FIRMS. GOING MORE INTO DETAILS, THIS COURSE IS AIMED AT PROVIDING THE STUDENTS WITH THE KEY NOTIONS IN THE FIELD OF ORGANIZATIONAL STRUCTURING. MOREOVER, IT IDENTIFIES THE ACCOUNTING ISSUES WHICH ARE ASSUMED TO INSPIRE ORGANIZATIONAL DESIGN.

APPLYING KNOWLEDGE AND UNDERSTANDING

STUDENTS WILL BE ABLE TO APPLY IN AN INTEGRATED AND SYNERGIC WAY THE DIFFERENT APPROACHES TO ORGANIZATIONAL DESIGN AND ACCOUNTING, IDENTIFYING THE DETERMINANTS WHICH AFFECT THE ECONOMIC AND FINANCIAL PERFORMANCE OF THE ORGANIZATION.

	Prerequisites
	NONE

	Contents
	MODULE 1 (15 H) COMPLEXITY THEORY APPLIED TO MANAGEMENT AND ORGANIZATIONS. PRINCIPLES OF ORGANIZATIONAL DESIGN MODULE 2 (15 H) PRINCIPLES OF ANALYSIS AND REENGINEERING OF ORGANIZATIONAL STRUCTURES AND PROCESSES. PLANNING AND MANAGEMENT CONTROL BUDGET.

	Teaching Methods
	FRONTAL LESSONS, SEMINARS, STUDY GROUPS, SIMULATION PRACTICE, CASE STUDIES (40 H) EXERCISES, TEACH-IN, PROJECT WORKS, STUDENT/TEACHER (20 H)

	Verification of learning
	THE ACHIEVEMENT OF THE GOALS OF THIS TEACHING ACTIVITY IS ASSESSED THROUGH AN EXAM, WHICH EVALUATION RANGES IN A SCALE FROM "0" TO "30". THE EXAM CONSISTS OF TWO PARTS: ON THE ONE HAND, STUDENTS WILL - EITHER INDIVIDUALLY OR IN GROUP - ARRANGE A PROJECT WORK. A MAXIMUM OF 6 MEMBERS COULD BE INCLUDED IN PROJECT WORKS REALIZED IN GROUPS. THE TEACHING STAFF WILL LEAD THE STUDENTS IN IDENTIFYING AND HANDLING THE TOPICS TO BE DEALT WITH. ALL THE PROJECTS WILL BE PRESENTED TO THE PARTICIPANTS TO THE TEACHING ACTIVITIES IN - MORE OR LESS - 20 MINUTES FOR EACH PROJECT. DURING THE DISCUSSION, THE STUDENTS WILL EMPHASIZE THE DEVELOPMENT OF THEIR IDEA, THE METHODS ADOPTED AND THE FINDINGS COLLECTED. SLIDES AND OTHER DIGITAL TOOLS CAN BE USED TO SUPPORT THE DISCUSSION. DURING THE DISCUSSION, THE TEACHING STAFF WILL ASK FOR MORE INFORMATION IF STUDENTS ARE NOT ABLE TO PROVIDE ADEQUATE INSIGHTS ABOUT THE TOPIC DEALT WITH. ON THE OTHER HAND, STUDENTS WILL PARTICIPATE IN AN ORAL EXAM OF ABOUT 15 MINUTES. THE ORAL EXAM IS AIMED AT ASSESSING THE KNOWLEDGE AND COMPREHENSION SKILLS OF THE STUDENTS. OVERALL, THE EXAM WILL ALLOW TO FIGURE OUT BOTH THE KNOWLEDGE DEVELOPED BY THE STUDENT AT THE END OF THE TEACHING ACTIVITIES, AND THE ABILITY TO AUTONOMOUSLY ARRANGE AND DISCUSS A PRACTICAL PROJECT.

Verification of learning

THE ACHIEVEMENT OF THE GOALS OF THIS TEACHING ACTIVITY IS ASSESSED THROUGH AN EXAM, WHICH EVALUATION RANGES IN A SCALE FROM "0" TO "30". THE EXAM CONSISTS OF TWO PARTS: ON THE ONE HAND, STUDENTS WILL - EITHER INDIVIDUALLY OR IN GROUP - ARRANGE A PROJECT WORK. A MAXIMUM OF 6 MEMBERS COULD BE INCLUDED IN PROJECT WORKS REALIZED IN GROUPS. THE TEACHING STAFF WILL LEAD THE STUDENTS IN IDENTIFYING AND HANDLING THE TOPICS TO BE DEALT WITH. ALL THE PROJECTS WILL BE PRESENTED TO THE PARTICIPANTS TO THE TEACHING ACTIVITIES IN - MORE OR LESS - 20 MINUTES FOR EACH PROJECT. DURING THE DISCUSSION, THE STUDENTS WILL EMPHASIZE THE DEVELOPMENT OF THEIR IDEA, THE METHODS ADOPTED AND THE FINDINGS COLLECTED. SLIDES AND OTHER DIGITAL TOOLS CAN BE USED TO SUPPORT THE DISCUSSION. DURING THE DISCUSSION, THE TEACHING STAFF WILL ASK FOR MORE INFORMATION IF STUDENTS ARE NOT ABLE TO PROVIDE ADEQUATE INSIGHTS ABOUT THE TOPIC DEALT WITH. ON THE OTHER HAND, STUDENTS WILL PARTICIPATE IN AN ORAL EXAM OF ABOUT 15 MINUTES. THE ORAL EXAM IS AIMED AT ASSESSING THE KNOWLEDGE AND COMPREHENSION SKILLS OF THE STUDENTS. OVERALL, THE EXAM WILL ALLOW TO FIGURE OUT BOTH THE KNOWLEDGE DEVELOPED BY THE STUDENT AT THE END OF THE TEACHING ACTIVITIES, AND THE ABILITY TO AUTONOMOUSLY ARRANGE AND DISCUSS A PRACTICAL PROJECT.

	Texts
	H. MINTZBERG, STRUCTURE IN FIVES: DESIGNING EFFECTIVE ORGANIZATIONS, IL MULINO, 1996. L.BRUSA,SISTEMI MANAGERIALI DI PROGRAMMAZIONE E CONTROLLO, GIUFFRE,MILANO, ULTIMA EDIZIONE