Basic knowledge of management, organization and economics theories. E.g. Porter’s five forces framework, pricing theories, agency theory.
This module aims at analysing and critically discussing performance management systems at both business unit and corporate level. It provides the student with contents covering the analysis of the current state of the art in the field and put forward a holistic performance management system. Such a comprehensive approach to management control provides students with a know-how regarding the design, diagnosis and effective use of performance management systems.
Conceptual and empirical sessions will deliver the following:
1. Introduction and analysis of key financial performance
2. Analysis of the ‘revolution’ in performance measurement
3. Introduction and analysis of the main performance management system frameworks
4. The diamond structure of the performance management system and its components
Frontal lectures, case studies and assignments. Frontal lectures will be given by the appointed lecturer as well as senior executives working in international companies. Lecturers will provide both a national and an international perspective to the contents of the module. In order to achieve the knowledge and competencies specified for this module, students will be asked to set groups and practice some teamwork with specific assignments. Case studies will be discussed in class in order to enhance the theory previously discussed. Students will have to understand the given problem by applying the knowledge acquired during lectures and show their decision-making competencies. Ad hoc seminars will extend the contents and knowledge provided in class.
Demartini C. 2014. Performance Management Systems. Springer, Berlin Heidelberg
Financial accounting slide presentation (available on the KIRO platform).
Students can choose to opt for either the 30-30-40 grade or the final mark only, by sending an e-mail to the lecturer's e-mail address (mariachiara.demartini@unipv.it) within the two following days from the written test. Failing to send the e-mail according to the above stated terms, the student will let the lecturer to choose between one of the two options on the student’s behalf.
– 30% case studies and other assessments during the course (the student's assignments will be graded, only if the students delivered at least 50% of the assignments of the module, otherwise the final test will account for 100% of the final mark). Each student will be provided with the average of the marks of the assignments (s)he delivered during the course by 15th May 2018.
- 30% business case presentation on the analysis of a real company’s performance management system.
- 40% written test. Written test is intended to assess students' theoretical and practical knowledge. Thus, final test will include four (4) open questions and one (1) exercise/case study on the topics discussed in class.
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