STRATEGIC MANAGEMENT ACCOUNTING | Università degli studi di Bergamo - Didattica e Rubrica


Attività formativa monodisciplinare
Codice dell'attività formativa: 

Scheda dell'insegnamento

Per studenti immatricolati al 1° anno a.a.: 
Insegnamento (nome in italiano): 
Insegnamento (nome in inglese): 
Strategic Management Accounting
Tipo di attività formativa: 
Attività formativa Affine/Integrativa
Tipo di insegnamento: 
Settore disciplinare: 
Anno di corso: 
Anno accademico di offerta: 
Responsabile della didattica: 
Altri docenti: 
Robert John FERGUSON

Altre informazioni sull'insegnamento

Modalità di erogazione: 
Didattica Convenzionale
Primo Semestre
Obbligo di frequenza: 
Ore di attività frontale: 
Ore di studio individuale: 
Attività formative affini o integrative

Students are expected to know the main concepts of management accounting (i.e. cost concepts, unit product costs, variable costing).

Educational goals

Management control system is a fundamental dimension in any organisation (profit, non-profit and public administration). By exploring connections between strategies, accounting numbers, behavioral and cultural dimension, and managerial decisions, this course aims at providing a deep understanding of management control systems from a strategic perspective.

On completing this course, students will:

i. be aware of the historical developments in management accounting and the more recent developments drawing from leading research in the area;

ii. identify the aims, characteristics and functioning of management control systems and their links with strategies;

iii. illustrate the design, implementation, use and review of management control systems;

iv. apply the knowledge to support organisational decision-making;

v. apply specific management accounting tools such as responsibility centres, budgets, ABC, balanced scorecard and strategic map.

Course content

The course focuses on the use of a set of management accounting tools and management contro systems to foster the strategic dimension of the organizations. In particular, it helps students to understand if and how specific management control systems may drive internal decision-making for strategic purposes.

The course will cover the following topics:
- role, functioning and structures of management control systems and their connections with organizational strategis;
- activity based costing and responsibility centers;
- budgeting and performance analyses;
- performance measurement models (balanced scorecard, strategy map);
- specific focus on management control systems and sustainability issues;
- hystorical perspectives on management accounting and hybridization processes.

Teaching methods

The course is structured in 36 classes; each class includes theoretical explanations and / or exercises (supported by slides published in advance, the use of exercises, excel simulations, case studies).
The classes provide for the active participation of students, according to the approach known as "active-learning" (i.e. group work, case discussions, integrated exercises).
An e-learning platform is used, on which the materials used during the lectures and the exercises will be published.
The course will include 6 classes provided by an expert visiting professor.

Attendance is strongly recommended.
All students are expected to be in class, fully prepared, and to actively participate in class.
In case of provisions of the competent authority on containment and management of epidemiological emergency, the teaching may be subject to changes from what is declared in the syllabus in order to make the course and examinations in line with the regulations.

Assessment and Evaluation

The assessment is based on a final exam which has 2 parts (written + oral)
Written exam willl be assessed on the completeness of acquired knowledge and the ability to provide analysis aimed at problem solving through specific exercises.
Oral exam will be assessed on their ability to analytically describe and apply the concepts to real cases, the use of appropriate technical terminology and the development of critical understanding of the main concepts