Università degli Studi di Napoli "Parthenope"

  1. Teaching
  2. BUSINESS ADMINISTRATION
  3. "Accounting Information Systems and Management Control " Accounting Information Systems and Management Control

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"Accounting Information Systems and Management Control " Accounting Information Systems and Management Control

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of Bachelor's Degree Programme on BUSINESS ADMINISTRATION
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
9
Year of study: 
3
Teachers: 
LARDO ALESSANDRA
Cycle: 
Second semester
Hours of front activity: 
72

Language

Italian

Course description

The aim of this course is to provide students with the basic knowledge on accounting information systems and management and control systems. In particular, the course aims to deepen the models and methods for the programming and control of business processes, and information tools for the electronic processing of information to support these processes.

Prerequisites

Accounting; Financial Reporting

Syllabus

- Overview of Accounting Information Systems;
-Financial reporting and management reporting Systems
-Management control systems: concepts and contexts
-Management Control Structure and Process
- Budgeting process
-The use of spreadsheets as tools of management control systems.

-Il sistema informativo aziendale: definizione, componenti, finalità, requisiti di efficacia, il sistema informativo contabile
-Il sistema di controllo di gestione: definizione, obiettivi, attori, strumenti e sottosistemi.
-I meccanismi di controllo: il controllo delle azioni, dei risultati, della cultura
-La struttura organizzativa del controllo
-La struttura tecnico-contabile
-Il budgeting
-Il controllo di feedback e l’analisi degli scostamenti
-L’uso dei fogli elettronici a supporto dei processi controllo. La progettazione e la realizzazione di una applicazione. L’uso di Ms-Excel: tabelle, formule, macro e grafici.
I meccanismi di controllo: il controllo delle azioni, dei risultati, della cultura
-La struttura organizzativa del controllo
-La struttura tecnico-contabile
-Il budgeting
-Il controllo di feedback e l’analisi degli scostamenti.

Teaching Methods

The teaching method involves the use of traditional tools (lectures and exercises), supported by individual and group works with the use of the computer lab.

Textbooks

- Marchi, L., Marasca, S., & Chiucchi, M. S. (Eds.), Controllo di gestione, G. Giappichelli, 2018.
- Marchi L., Mancini D., Gestione informatica dei dati aziendali, Franco Angeli, 2009, cap 2, 8, 11.
-Marchi L., I sistemi informativi aziendali, Giuffrè Editore, 2003.
All the teaching material used during lectures can be found online on the e-learning platform.

Learning assessment

The assessment of the expected learning results will be carried out in different ways and at different times.
Specifically, in itinere, the learning results will be assessed by means of formative checks based on: structured tests, aimed at ascertaining the acquisition of knowledge; the use of business cases, aimed at ascertaining the acquisition of skills. To this end, depending on the number of participants, working groups are organised on specific projects.

At the end of the course, the expected learning results will be assessed by means of a written test. The test consists of multiple-choice questions, two open-ended questions and exercises. If the student achieves a score of more than 18/30, he/she may take an optional oral test with an additional maximum score of 3 points.

The assessment criteria and marks are determined according to the following scale:
- less than 18/30 - insufficient level: the candidate does not achieve any of the learning outcomes set out under 'knowledge and understanding';
- 18-20/30 - sufficient level: the candidate achieves, in particular, the learning outcomes under the heading 'knowledge and understanding';
- 21-23/30 - fully sufficient: the candidate achieves, in particular, the learning outcomes specified under the headings 'knowledge and understanding' and 'applied knowledge and understanding';
- 24-26/30 - good level: the candidate achieves, in particular, the learning outcomes stipulated at the points 'knowledge and understanding', 'applied knowledge and understanding' and 'independent judgement';
- 27-29/30 - very good: the candidate achieves, in particular, the learning outcomes stipulated at the points 'knowledge and understanding'; 'applied knowledge and understanding'; 'independent judgement' and 'communication skills';
- 30-30 with distinction - excellent level: the candidate fully achieves the learning outcomes expected at the points 'knowledge and understanding'; 'applied knowledge and understanding'; 'independent judgement'; 'communication skills' and 'ability to learn'.

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