STRATEGIC CONTROL AND PERFORMANCE MANAGEMENT
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- EMIDIA VAGNONI
- Credits
- 8
- Curriculum
- Small and medium enterprises(SMEs) in international markets
- Didactic period
- Primo Semestre
- SSD
- SECS-P/07
Training objectives
- The Subject offers knowledge about the process of strategic management (i.e. strategic
planning, strategy implementation and strategic control) and performance measurement. Furthermore, it teaches students how to link the knowledge acquired from different functional courses, enabling them to better understand the linkages among different organizational levels and functional fields in the organization. Furthermore, the Subject aims at developing students' capacity to design strategic control systems and apply performance measurement framework in firms' real life, no matter what the business model is. Prerequisites
- Basics of business administration, financial accounting and organization studies are required. Furthermore, a fluent English language ability (understanding, writing, speaking) is recommended.
Course programme
- Section I - Strategic management of the firm (20 hours about)
Introduction to strategic management
Environmental analysis
Competitive advantage Model
Strategy formulation and Strategy implementation
Strategy deployment: Strategic Map, and Hoshin Kanri
Business model
Sustainability and Business model
Sustainability Balanced Scorecard
Section II - Performance management and strategic control models (44 hours about)
Strategic control systems
Financial control vs multidimensional control approach
Performance management definition
Organisational structure, systems, processes
Organizational performance, managerial performance, social performance
Contingent factors: the role of stakeholders
Organizational Performance management frameworks
Strategic models, Organizational models, and Managerial models
Balanced Scorecard
Sustainable Balanced Scorecard
Performance Tree by Lebas
Performance Pyramid by Lynch & Cross
Performance Prysm
Tableau de Bordrategic management and entrepreneurial capabilities
The role of Analytics
Triple Bottom Line model
Sustainability metrics
Social and environmental reporting
Intellectual capital models Didactic methods
- Teaching methods include:
- traditional lectures, and
- case studies. Learning assessment procedures
- a) Written exam, compulsory for student assessment, organized on average on 25-30 close tests that may include excercises or open answered questions too. Points will be deducted from the maximum mark, based on wrong answers. Not replied questions will be considered as wrong ones. Students are required to reach at least 18 out of 30 points to allow the lecturerer to consider the written exam as valid.
b Compulsory interview exam once the student achieves at least 18/30 mark at the written exam, to be done within the same exam session (the mark got at the written exam will not be available for other sessions, but the one of the exam) Reference texts
- Ralph W. Adler (2018). Strategic Performance Management. Accounting for Organizational Control. Routledge.
Please, refer also to:
C.S. Chapman (Ed), Controlling Strategy. Management, Accounting and Performance Measurement. Oxford University Press.
