Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2017/2018
Belonging course: 
Course of Master's Degree Programme on ADMINISTRATION, FINANCE AND BUSINESS CONSULTING
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
6
Year of study: 
2
Teachers: 
MANCINI Daniela
Cycle: 
First Semester
Hours of front activity: 
48

Language

Italian language is the course main language, used for lectures, cases discussion, excercises.

Course description

The main aim is to give to the students effective tools for performance analysis and evaluation.
Both frameworks and tools will be examined during the course. At the end of the course, students will be able to design performance measurement systems, to develope applications employing Ms-Excel or other spreadsheets, to analyse performance measures.
Objectives could be detailed as follow:
- Knowledge and understanding: the student must be able to know the most relevant performance measurement frameworks, to understand issues related to firms’ performance measurement, to identify pros and cons of different performance measurement frameworks.
- Ability to apply knowledge and understanding: at the end of the course, the student will be able to design tools and frameworks for performance measurement, to develop those models using spreadsheets and to interpret the indicators employed.
- Making judgments: at the end of the course, the student must be able to identify the appropriate models to represent and measure firms performance and to choose coherent functionality to be implemented through the software.
- Communication skills: students must be able to express and describe qualitatively and quantitatively, clearly and effectively, tools and frameworks for performance measurement, using a business and a technical vocabulary.
- Learning skills: the student must demonstrate to be able to apply the knowledge acquired to different context.

Prerequisites

Knowledge of accounting, financial reporting, financial reporting analysis, planning and management control.

Syllabus

Management information systems: main concepts. From financial reporting analysis to modern performance measurement tools. Analysis of the main performance measurement frameworks and software. Spreadsheets and performance measurement systems.
Tableau de Bord, performance Prism, Intangible Asset Monitor, Smart Pyramid, Balanced Scorecard. Performance measurement systems in PMI. CUBO.
The content of the course could be devided into two lesson blocks.
The first block (24 hours) - Management information systems: main concepts. From financial reporting analysis to modern performance measurement tools. Analysis of the main performance measurement frameworks and software. Spreadsheets and performance measurement systems.
The second block (24 hours) - Tableau de Bord, performance Prism, Intangible Asset Monitor, Smart Pyramid, Balanced Scorecard. Performance measurement systems in PMI. CUBO.

Teaching Methods

Traditional lessons, case study discussion, training on computers.

Textbooks

N. Castellano, La misurazione delle performance per le piccole imprese. Strumenti di misurazione e processi di controllo, Giappichelli, 2012

More teching materials will be available (papers, case studies, scientific article, etc.) in elearning platform.

Learning assessment

Oral and Written exam. Considering the number of students that will attend the course, project work could be realized. The written exam is three open ended questions, two excercises to verify the knowledge of teorical concepts, language skills, and the ability to apply performance measurement models.
Evaluation criteria and grades are determined according to the following scale:
less than 18/30 - insufficient level: the candidate does not reach any of the learning outcomes foreseen at the point "knowledge and understanding skills";
18-20 / 30 - sufficient level: the candidate reaches, in particular, the learning outcomes foreseen at the point "knowledge and understanding skills";
21-23 / 30 - level fully sufficient: the candidate reaches, in particular, the learning outcomes foreseen at the points "knowledge and understanding skills" and "knowledge and understanding skills applied";
24-26 / 30 - good level: the candidate reaches, in particular, the learning outcomes foreseen at the points "knowledge and understanding skills"; "Applied knowledge and understanding skills" and "independent judgment";
27-29 / 30 - very good level: the candidate reaches, in particular, the learning outcomes foreseen at the points "knowledge and understanding skills"; "Knowledge and understanding skills applied"; "Autonomy of judgment" and "communication skills";
30-30 cum laude - excellent level: the candidate fully achieves the learning outcomes foreseen at the points "knowledge and understanding skills"; "Knowledge and understanding skills applied"; "Autonomy of judgment"; "Communication skills" and "ability to learn".

More information

Lectures are in Italian. Professor is fluent in English and is available to interact with students in English, also during the examination.