The objective of this course is to examine the principles and methodologies associated with planning, management control, performance measurement, and reporting. Specifically, after an initial exploration of planning, measurement, and control within the context of a company’s management system, the course delves into topics such as cost analysis, budgeting, performance measurement, and reporting. The examination of these principles and methodologies is further enriched through the discussion of case studies and presentations delivered by industry practitioners.

Knowledge and understanding: Through participation in the lectures and practical activities of the course, students will acquire a comprehensive understanding of the principal frameworks and practices of Planning and Control. The attainment of such knowledge will be assessed by means of a final written examination. Applying knowledge and understanding: Having acquired the appropriate tools and methodology, students will be able to interpret the principal instruments of Planning and Control, including their application to real-world cases. The online materials available on the course's digital platform, together with the completion of practical exercises, will allow students' competences to be assessed on an ongoing basis. Making judgements: By applying the methodologies acquired during the course, students will be able to gather data and materials in order to interpret assessments of a company's principal performance indicators. Students will further acquire the foundations required to evaluate such data independently and to formulate their own critical judgement on the company's principal performance. Communication skills: Upon completion of the course, students will be able to command, with appropriate terminological precision, the economic and managerial vocabulary specific to Planning and Control. Students will develop a sound command of the fundamental aspects of the discipline, enabling them to pursue further study of the topics addressed.

To analyse and interpret managerial accounting reports, which provide both objective measures of past operations and subjective estimates relevant to future decisions; to analyse and interpret cost behaviour and understand various costing systems. To describe the elements of the budgeting process and its objectives.

Horngren C.T., Sundem G.L., Burgstahler D., Schatzberg J., Agliati M., Ditillo A., Programmazione e Controllo, Pearson, 2024 (18-esima edizione) Capitoli da escludere: 6,9,11. Kaplan R.S., Norton D.P. (2008), Mastering the Management System, Harvard Business Review, January. Busco, Granà, Izzo, Sustainable Development Goals and Integrated Reporting, Rutledge-Giappichelli 2018

The course combines in-person and online lectures with problem-solving activities, case studies, and interactive in class discussions

The student will be evaluated on the basis of the individual scores achieved on: • Mid term exam, MCQs • Final exam: written exam. The written test consists of a mix of open-ended questions, multiple choice questions and exercises, through which students must demonstrate their command of the theoretical concepts and their ability to apply them to practical cases, thereby evidencing that they have acquired the study method and learning skills necessary to pursue the subject independently. A score below the minimum threshold of 18/30 will result in a failing grade.

A demonstrated interest in conducting research in management accounting, together with methodological rigour and originality in the topic addressed. The decision regarding thesis supervision will be made on the basis of a short research proposal (2–3 pages in Word) that must include: - abstract for the project; - main references; - index/structure of the thesis.