OVERVIEW

Management Control is a core unit in the 2-year master degree (MSc) which addresses the principles and logics underpinning the use of accounting information for internal planning and control purposes.

AIMS AND CONTENT

LEARNING OUTCOMES

The Management Control 1 course is designed to comprehensively examine the core principles underpinning the interpretation and application of accounting information for decision-making, with a special focus on environmental transition. It analyses how management control systems integrate cost accounting tools with strategic corporate objectives to foster sustainable organizational performance

AIMS AND LEARNING OUTCOMES

Knowledge and comprehension

The Management control 1 course aims at providing a solid knowledge of the principles and logics underpinning the use of accounting information to support management decisions. In particular, by the end of this course, students will acquire competence in the main issues of management accounting, such as:

• identify relevant information for decision making purposes to produce financial analyses for a range of decisions;
• apply costing methods for planning, controlling and decision making processes.

Critical judgment

Students will be able to apply the acquired knowledge using their own judgment and critical reasoning, both theoretically and practically.

Learning capability

Students will develop appropriate learning capabilities that will support their independent learning of other issues in business administration, accounting and management, especially in their future job positions.

PREREQUISITES

None

TEACHING METHODS

The course entails:

• Video lectures and face-to-face meeting;
• Tutorials to apply specific knowledge in practice;
• Tutoring activities to support students

Students with disabilities, with SLD or with SEN are reminded that, to request exam accommodations, they must first upload their certification to the University website at servizionline.unige.it<https://servizionline.unige.it/>, in the “Students” section. The documentation will be checked by the University’s Services for the Inclusion of Students with Disabilities and with SLD. At the beginning of the course, students are advised to contact the lecturer to agree on exam arrangements which, while respecting the learning objectives of the course, take individual learning needs into account. To request compensatory tools or dispensatory measures, students with disabilities or SLD must fill in the dedicated Webform available athttps://unige.it/disabilita-dsa, at least 7 working days before the exam. Students with SEN may instead send their request by e-mail to the lecturer, copying the Department Representative, Prof. Elena Lagomarsino, atinclusione.economia@unige.it<mailto:inclusione.economia@unige.it>, and the Inclusion Office atinclusione.studenti@info.unige.it<mailto:inclusione.studenti@info.unige.it>. Requests from students will be assessed by the lecturer and may be approved or rejected.

SYLLABUS/CONTENT

• Reporting of accounting information for internal purposes
• Cost definition and cost classification
• Cost allocation
• Peculiarities of cost accounting in environmental transition strategies and energy sector

RECOMMENDED READING/BIBLIOGRAPHY

Teaching materials will be provided during the course and uploaded on the Aulaweb website.

TEACHERS AND EXAM BOARD

LESSONS

LESSONS START

Lectures are held in the second semester. Please consult the academic calendar published on the department website (https://economia.unige.it/studenti) for starting dates.

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

The course exam is a written exam. Further details will be provided at the beginning of the course.

ASSESSMENT METHODS

The final exam aims at verifying the understanding of the key theoretical concepts and at testing the ability to solve business problems related to management accounting issues.

FURTHER INFORMATION

Contact the instructor for further information not included in the teaching schedule.