SILVANA REVELLINO | Organizational design and management accounting
SILVANA REVELLINO Organizational design and management accounting
cod. 0212700016
ORGANIZATIONAL DESIGN AND MANAGEMENT ACCOUNTING
| 0212700016 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2024/2025 |
| OBBLIGATORIO | |
| YEAR OF COURSE 2 | |
| YEAR OF DIDACTIC SYSTEM 2023 | |
| SPRING SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | ||
|---|---|---|---|---|---|
| PROGETTAZIONE ORGANIZZATIVA E CONTABILITÀ DIREZIONALE MOD. I | |||||
| SECS-P/07 | 6 | 36 | LESSONS | ||
| PROGETTAZIONE ORGANIZZATIVA E CONTABILITÀ DIREZIONALE MOD. II | |||||
| SECS-P/10 | 6 | 36 | LESSONS | ||
| Exam | Date | Session | |
|---|---|---|---|
| REVELLINO | 10/12/2024 - 10:00 | SESSIONE ORDINARIA | |
| REVELLINO | 10/12/2024 - 10:00 | SESSIONE DI RECUPERO |
| Objectives | |
|---|---|
| THE COURSE INTRODUCES STUDENTS TO THE THEORETICAL FUNDAMENTALS OF ORGANIZATION AND MANAGEMENT ACCOUNTING, ANALYZED IN THE CONTEXT OF INFORMATION AND COMMUNICATION TECHNOLOGIES. STUDENTS WILL BE ABLE TO APPLY IN AN INNOVATIVE AND SYNERGIC WAY THE DIFFERENT APPROACHES OF ORGANIZATIONAL DESIGN, UNDERSTANDING THE ORGANIZATIONAL PHENOMENON FROM A STRUCTURAL AND PROCESSUAL PROFILE, AND OF MANAGEMENT ACCOUNTING, EVALUATING THE EFFECTS OF MANAGERIAL CHOICES ON THE ECONOMIC-FINANCIAL LEVEL. STUDENTS WILL ACQUIRE SPECIALIST KNOWLEDGE IN THE TOPICS OF ANALYSIS AND REDESIGN OF ORGANIZATIONAL PROCESSES AND THE IMPLEMENTATION OF MANAGEMENT ACCOUNTING MODELS AND TECHNIQUES. |
| Prerequisites | |
|---|---|
| NOT REQUIRED |
| Contents | |
|---|---|
| THE COURSE IS DIVIDED INTO 2 MODULES, CALLED "ORGANIZATIONAL PLANNING" (6 CFU) AND "MANAGEMENT ACCOUNTING" (6 CFU). THE FIRST MODULE, "ORGANIZATIONAL DESIGN" (PROF.SSA CATERINA GALDIERO) INCLUDES 22 HOURS OF LESSONS AND 14 HOURS OF EXERCISES. THE MODULE IS DIVIDED INTO 3 SUBTOPICS: "INTRODUCTION AND CONTEXT", "ORGANIZATIONAL STRUCTURES" AND "ARCHETYPES, HYBRIDS AND METAPHORES". 1. INTRODUCTION AND CONTEXT (12 HOURS): - TOPIC 1: ADEQUACY OF ORGANIZATIONAL SET-UPS AND MODELS (2 HOUR LESSONS) - TOPIC 2: OBJECTIVES AND OPERATIONAL SCOPE (LESSONS 2 HOURS) - TOPIC 3: STRATEGIES (LESSONS 2 HOURS) - TOPIC 4: THE ENVIRONMENT (LESSONS 4 HOURS; EXERCISES 2 HOURS) 2. ORGANIZATIONAL STRUCTURES (12 HOURS): - TOPIC 1: MACROSTRUCTURE (LESSONS 2 HOURS; EXERCISES 2 HOURS) - TOPIC 2: MICROSTRUCTURE OF WORK (LESSONS 2 HOURS; EXERCISES 2 HOURS) - TOPIC 3: COORDINATION AND CONTROL SYSTEMS, INFORMATION SYSTEMS AND KNOWLEDGE MANAGEMENT (LESSONS 2 HOURS; EXERCISES 2 HOURS) 3. ARCHETYPES, HYBRIDS AND METAPHORS (12 HOURS): - TOPIC 1: ORGANIZATIONAL SET-UPS IN DISTRIBUTED GEOGRAPHICAL CONTEXT (LESSONS 2 HOURS; EXERCISES 2 HOURS) - TOPIC 2: ARCHETYPES, HYBRIDS AND METAPHORS (LESSONS 2 HOURS; EXERCISES 2 HOURS) - TOPIC 3: PLANNING THE CHANGE IN THE ORGANIZATIONAL STRUCTURE (LESSONS 2 HOURS; EXERCISES 2 HOURS) THE SECOND MODULE, "MANAGEMENT ACCOUNTING" PROVIDES 22 HOURS OF LESSONS AND 14 HOURS OF EXERCISES. THE MODULE IS DIVIDED INTO TWO SUB-TOPICS: “COST MANAGEMENT” AND “BUDGET ANALYSIS FOR BUSINESS DECISIONS” 1. COST MANAGEMENT (22 HOURS) TOPIC 1: MANAGEMENT ACCOUNTING AND COMPANY COSTS (2 HOUR LESSONS) TOPIC 2: THE RELATIONSHIP BETWEEN COST STRUCTURE AND PROFITABILITY: COST-VOLUME-RESULTS ANALYSIS AND OPERATING LEVERAGE (4 HOURS) TOPIC 3: PRODUCT COST CALCULATION SYSTEMS (4 HOUR LESSONS) TOPIC 4: ACCOUNTING BY COST CENTERS (LESSONS 4 HOURS; EXERCISES 4 HOURS) TOPIC 5: ACTIVITY-BASED COSTING (LESSONS 2 HOURS; EXERCISES 2 HOURS) 2. BUDGET ANALYSIS FOR BUSINESS DECISIONS (14 HOURS) TOPIC 1: DATA SOURCES AND VERIFICATION OF THE ACCOUNTING QUALITY (LESSONS 2 HOURS) TOPIC 2: RECLASSIFICATION OF THE BALANCE SHEET AND THE INCOME STATEMENT (LESSONS 2 HOURS; EXERCISES 4 HOURS) TOPIC 3: MARGINS, INDEXES AND FLOWS (LESSONS 2 HOURS; EXERCISES 4 HOURS) |
| Teaching Methods | |
|---|---|
| THE TEACHING IS SUBSTANTIATED BOTH IN FRONTAL TEACHING ACTIVITIES. IN PARTICULAR, THE PROVISION OF THEORETICAL LESSONS, ALSO THROUGH EXPERIENTIAL AND INTERACTIVE LEARNING METHODOLOGIES. PARTICIPATION IN THE EDUCATIONAL ACTIVITY IS REQUIRED. PARTICIPATION IN THE LESSONS IS STRONGLY RECOMMENDED TO ALLOW STUDENTS TO PRACTICE THE SOLUTIONS AND DISCUSSIONS OF CASE STUDY. |
| Verification of learning | |
|---|---|
| THE VERIFICATION OF LEARNING WILL BE CARRIED OUT THROUGH A WRITTEN TEST (SCORED OUT OF THIRTY) INTENDED TO ASSESS THE CANDIDATE'S KNOWLEDGE AND ARGUMENTATION SKILLS. SPECIFICALLY THIS METHOD IS REPEATED FOR BOTH THE FIRST AND SECOND MODULE. THE WRITTEN TEST, LASTING ONE HOUR FOR EACH MODULE, CONSISTS OF THE ADMINISTRATION OF AN OUTLINE (ONE FOR EACH MODULE) COMPOSED OF TWO SECTIONS: IN THE FIRST, THERE ARE MULTIPLE CHOICE QUESTIONS (WITH A MAXIMUM SCORE OF 10); IN THE SECOND THERE ARE OPEN-END QUESTIONS (WITH A MAXIMUM SCORE OF 10). THE SCORE OF THE WRITTEN TEST IS EQUAL TO THE SUM OF THE POINTS ASSIGNED BY THE TEACHERS TO THE INDIVIDUAL QUESTIONS CARRIED OUT BY THE STUDENT. STUDENTS WILL BE OFFERED THE OPPORTUNITY TO INTEGRATE THE WRITTEN TEST WITH AN ORAL EXAMINATION. |
| Texts | |
|---|---|
| FOR MODULE 1: - BURTON RICHARD M., HÅKONSSON DORTHE DØJBAK, MARTINEZ MARCELLO, OBEL BØRGE (2020). ORGANIZATIONAL DESIGN. PRINCIPI E METODI PER L'ADEGUATEZZA DELL'ASSETTO ORGANIZZATIVO AZIENDALE, GIAPPICHELLI, CHAPTERS 1, 2, 3, 4, 6, 9, 11, 12, 13. FOR MODULE 2: - LINO CINQUINI (2017), STRUMENTI PER L'ANALISI DEI COSTI. VOLUME I. FONDAMENTI DI COST ACCOUNTING, GIAPPICHELLI, CHAPTERS 1, 2, 3, 4, 5, 6, 7. - VALERIO ANTONELLI, RAFFAELE D’ALESSIO (2023), STRUMENTI E METODI DI ANALISI DI BILANCIO PER LA COMUNICAZIONE ECONOMICO-FINANZIARIA. RICLASSIFICATI, INDICI, FLUSSI, CEDAM, CHAPTERS 1, 2, 5, 6, 8, 14. |
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