The course aims to provide participants with knowledge and skills related to the principles and tools of management accounting and financial accounting, understood as the system aimed at guiding company behaviours towards the pursuit of organizational objectives through formal performance assessment processes.

Knowledge and understanding: The student - by participating in the lectures and practical activities of the course - will have developed the ability to set up a system for collecting and analyzing information useful for the management of companies. Applying knowledge and understanding: The student - acquiring the correct tools and method - will be able to interpret, apply and present the reference interpretative models, but also develop particular tools for corporate management control systems. Making judgements: The student, through the use of the methodologies acquired during the course, will have acquired problem analysis skills and the ability to identify the information necessary for their solution. Specifically, critical thinking, problem solving, self-management, teamwork, relationship and communication skills will be adequately developed, which enhance and make the disciplinary skills more usable. Communication skills: At the end of the course the student will be able to use the business and technical vocabulary proper to the control function in the company. Through the various activities that will take place during the course – lessons with discussion, moot courts, workshops – the student will be able to put these communication skills into practice in various contexts, by adapting the terms used to the interlocutor in the specific case, thus gaining advanced rhetorical skills necessary for his/her professional career. Learning skills: The technical-economic knowledge acquired during the course will allow the student to autonomously understand and interpret management control's techniques and adapt them to the specific reference context. The student will develop a solid knowledge of the fundamental aspects of the subject that will allow him to continue to deepen the topics addressed independently and to undertake the various post-graduate professional training courses.

Specific attention will be devoted to the development of the logics and methodologies for economic-financial analysis and planning. The aim is to enable participants to develop skills in the use of performance measurement tools useful for acquiring information on the company's "health status" and formulating appropriate "therapies". Furthermore, the course will address the role of accounting in achieving sustainability goals and the SDGs. The tools analyzed will be those of integrated performance reporting such as sustainability report, integrated report, non financial statement.

Il Controllo di Gestione.(2018). Busco C., Giovannoni E., Riccaboni A. IPSOA Manuali Wolters Kluwer

The course will be a combination of lectures, problem-solving, case studies, interactive discussion and project works.

The student will be evaluated on the basis of the individual scores achieved on: • Presentation and discussion of a case study (group work): up to 3 bonus points that will be added to the final exam; property of economic language, as well as the ability to consult and evaluate the relevant sources of the subject. Final examination: the final exam consists of an oral text (divided into the single two parts of the course) consisting of open questions and exercises with which the student have to demonstrate knowledge of the theoretical notions of teaching (Management Control), knowing how to apply them in practical cases demonstrating that he has achieved the method of study and the learning ability necessary to continue the study of the subject autonomously. The failure to achieve at least the score of 18/30 will result in failure to pass the exam. Correct answers to all multiple-choice questions, an excellent level of preparation in all open questions and the correct execution of all the exercises will result in a score of 30/30 cum laude.

Interest in doing research on management accounting. Good methodology and originality of the topic discussed. The decision concerning the supervision of the thesis will be taken on the basis of a short research project (2-3 pages in word) that must include: - abstract for the project; - main references; - index/structure of the thesis.