ADVANCED INTERNATIONAL ACCOUNTING

The course aims to provide students with the tools for the understanding, analysis and application of managerial methodologies to develope entrepreneurial and strategic skills, also according an international perspective.

The lessons shall guide the students to learn and use the main tools of management accounting
Usage of the management accounting tools in real cases
Development of critical assessment skills and application of accounting methods

Curricular requirements as from the Teaching Rules of the Master's Degree Program in Global Development and Entrepreneurship (GDE) (EM12). Specifically, for the purposes of this class, curricular requirements or adequate personal preparation are required within the following scientific-disciplinary sectors:
SECS-P/07 Economia aziendale

SECS-P/08 Economia e gestione delle imprese
SECS-P/10 Organizzazione aziendale.

See the reference book (chapter from 1 to 15 included)

Introduction to management accounting
An introduction to cost terms and concepts
Cost-Volume-Profit analysis
Measuring relevant costs and revenues for decision-making
Pricing decisions and profitability analysis
Capital investment decisions: appraisal methods
Cost assignment
Activity-based costing
The budgeting process
Management control systems
Standard costing and variance analysis
Divisional financial performance measures
Transfer pricing in divisionalized companies
Strategic cost management
Strategic performance management

Mandatory book: Colin Drury, Management Accounting for Business, Cengage Learning, sixth edition (or fifth).

Supplementary materials: slides and specific case studies will be provided by the professor at the beginning of the course and they will be uploaded on the Moodle course' page.

Learning is assessed on the basis of a written exam related to the contents of the course. The test consists of open questions, multiple choices and exercises in order to evaluate students' expository and reasoning skills.

Further, active participation to the discussion of provided case studies will be evaluated.

For part-time non attending students learning will be assed on the basis of a written exam followed (on the same day) by an oral examination about a case study provided by the professor. Contact the professor to define the case.

The course is based on:
a) Frontal lessons (theoretical and practical);
b) Thematic in-depth case studies proposed to students who in small groups will discuss, analyze and report the results achieved to the classroom.

English

No recording devices are allowed during

written