SISTEMI PER IL CONTROLLO DIREZIONALE A - L

SECS-P/07 - 9 CFU - 2° Semester

Teaching Staff

ANTONIO LEOTTA
Email: antonio.leotta@unict.it
Office: Palazzo delle Scienze, Corso Italia, 55
Phone: 0957537629
Office Hours: Martedì ore 10,00-12.00


Learning Objectives

Knowledge and understanding: students will be able to distinguish control forms (action, result, human resources and culture control); to understand the relevance of the distinction between tangible and intangible dimensions of control; to learn the relevant factors influencing the design of organizational and accounting structure of the control systems in the organizational and interorganizational contexts of different sectors.

Applying knowledge and understanding: students will develop ability to design managerial control systems in different organizational and inter-organizational settings.

Making judgements: students will develop ability to understand the relevance of technical and social aspects of managerial control systems and to focus on the links between those aspects.

Communication skills: students will develop a technical language to communicate within a business context in respect of managerial control systems design and implementation.

Learning skills: both theoretical and applicative learning are focused on managerial control systems design and implementation in different organizational and inter-organizational contexts.


Course Structure

Lectures and cooperative learning. Business testimonials.



Detailed Course Content

The course’s contents are articulated as follow: The managerial control system, control forms (action, result, human resources and culture control) and dimensions (tangible and intangible). The tangible dimension of control: the design of organizational and accounting structure of the control system. The intangible dimension of control: control systems and organizational behaviours. Control in the organizational and interorganizational contexts of different sectors.



Textbook Information

1. MERCHANT K.; RICCABONI A., Controllo di gestione, McGraw-Hill, 2001, esclusa Parte V

2. Lecture notes




Open in PDF format Versione in italiano