Insegnamento a.a. 2026-2027

The most important topics we consider during this course are the following:

• The link between PMCS and financial accounting 

• The use of different control forms, including PMCS

• The design of PMCS aligned with companies’ organizational and accountability choices

• The application of transfer prices (TPs) for managing business units’ internal exchanges

• The preparation of profit plans (PPs) and their use to set targets, evaluate and monitor strategic performance 

• The use of strategic profitability analysis (SPA) to interpret organizational units’ as well as managers’ performance and to redirect choices and behaviors 

• Strategic performance measurement and incentive systems

• The design and use of balanced scorecards (BSC) 

• The use of data analytics for performance measurement

• Recognize the key principles underlying the design and functioning of Performance Measurement and Control Systems (PMCS) for strategic performance evaluation and measurement.
• Explain the theoretical foundations of Performance Measurement and Control Systems (PMCS) and their role in supporting organizational strategy.
• Identify the relationships between business strategy and the adoption of Performance Measurement and Control Systems (PMCS).
• Interpret the interactions and trade-offs emerging from the alignment between strategy and Performance Measurement and Control Systems (PMCS).
• Discuss the role of performance measurement and control mechanisms in supporting managerial decision-making and organizational effectiveness

• Apply key PMCS tools and techniques, including profit planning, variance analysis, transfer pricing systems, and the Balanced Scorecard.
• Analyze and solve managerial problems related to strategic performance evaluation and control.
• Evaluate the appropriateness of alternative PMCS approaches across different organizational contexts.
• Communicate PMCS-related issues using appropriate managerial and technical language.
• Demonstrate analytical reasoning and critical thinking in addressing performance measurement and control challenges.

• Lectures
• Guest speaker's talks (in class or in distance)
• Practical Exercises
• Collaborative Works / Assignments

The course adopts an interactive and practice-oriented learning approach that complements traditional lectures with case discussions, group work and presentations, business simulations, and guest lectures delivered by managers and practitioners dealing with contemporary PMCS challenges.

Through the analysis of case studies and business games based on real-world organizational settings, students will be exposed to complex and open-ended managerial problems, exploring alternative solutions and the behavioral implications of Performance Measurement and Control Systems (PMCS) for managers and employees.

Active participation in class activities will strengthen students’ communication, interpersonal, and critical thinking skills, encouraging them to formulate, discuss, and defend managerial evaluations and recommendations. In addition, teamwork activities and assignments will develop students’ ability to collect and interpret relevant information, analyze managerial issues, and present professional reports effectively.

Overall, these learning activities are designed to provide students with practical managerial competences and to support their professional development in dynamic organizational environments.

For attending students:

For Attending Students the final grade for the course will be determined as follows:
• Collaborative assignments: 30% of the final grade (group grade). Group-based work aimed at developing the ability to apply theoretical concepts to real-world scenarios. This component assesses teamwork, the use of conceptual frameworks, and problem-solving skills in practical contexts.

• Written individual exam :70% of the final grade

For not addending students:

For Non-Attending Students the final grade for the course will be determined 100% based on the written individual exam.The exam covers the entire body of material outlined in the course syllabus, including theoretical content and case studies, regardless of whether they were discussed in class. 

The examination aims to evaluate the achievement of the intended learning outcomes by verifying students’ knowledge of the course content, their ability to critically analyze and interpret relevant issues, and their capacity to apply theoretical concepts and analytical tools to practical cases and real-world contexts

• An online course pack: 20943 STRATEGIC PERFORMANCE EVALUATION AND MEASUREMENT) – ATTENDING STUDENTS
• In addition to the online coursepack, slides, cases and some additional materials (e.g., exercises) will be provided during the course on the course website.

• An online course pack: 20943 STRATEGIC PERFORMANCE EVALUATION AND MEASUREMENT) – NON-ATTENDING STUDENTS
• In addition to the online coursepack, slides, cases and some additional materials (e.g., exercises) will be provided during the course on the course website.