MANAGERIAL CONTROL SYSTEMS M - Z

SECS-P/07 - 9 CFU - 2° Semester

Teaching Staff

DANIELA RUGGERI
Email: D.RUGGERI@UNICT.IT
Office: CORSO ITALIA,55- CATANIA
Phone: 0957537647
Office Hours: Mercoledì dalle 9:00 alle 11:00- giovedi 9:00- 10:00


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. Kenneth A.Merchant, Wim A.Van der Stede, Laura Zoni, Sistemi di controllo di gestione, Pearson, ultima edizione.

2. Ray H. Garrison, Eric Noreen, Peter C. Brewer, Marco Agliati, Lino Cinquini, Programmazione e controllo. Managerial accounting per le decisioni aziendali, McGraw-hill, ultima edizione.

3. Dispense a cura del docente.




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