Italian
Measuring and managing performance: What does it mean?
Physiology and pathology of performance measurement systems
The innovation of performance measurement systems.
Performance Management frameworks
Ferreira and Otley performance management framework
Balanced Scorecard: a critical approach
The proper use of performance indicators, target and incentives systems
Performance management and Integrated Reporting
Performance management and value creation
Empirical evidence on the effectiveness of performance management
systems in different organizational setting.
Case studies critical analysis and discussion
Cugini Antonella, Derchi Giovanni Battista, Dossi Andrea, Ghezzi Luca.
Strategia, azioni, misure. Modelli di successo di performance
management per le imprese italiane, Egea, Milano.
The aim of the course is to analyze and critically discuss the role of
performance management systems within different kind of organizations.
The course contents reflect the current status of studies in the field. The
purpose, therefore, is to understand the importance of Performance
Management systems by providing students with the knowledge and
skills necessary for their design, diagnosis and proper use. In fact, it is
not possible to create value in every organizational setting if the
performance measures available are not appropriate. Performance
measures must reflect the changing critical success factors to be
effective. In this sense, particular attention will be paid to the Balanced
Scorecard, which combines in an integrated way financial and nonfinancial
ratios. The physiological and pathological relationships between
performance indicators, targets and incentives will also be examined.
Through the use of case studies, students will be able to analyze the
tensions between efficiency and effectiveness needs in the short and
long-term and understand how these tensions are reflected in the design
and use of performance management and reporting systems.
After completion of the course the student should be able to:
Learning outcomes:
1. Recognize main performance management frameworks;
2. Gain a working knowledge of the critical link among strategy and
performance management systems;
3. Understand and explain how the different parts of performance
management systems are supposed to work together.
Skills and abilities:
1. identify what are the relevant problems in the design, diagnosis and
use of performance management systems;
2. recognize the contributions and the respective limits of the various
components of performance management systems
3. Apply the course literature and the experiences from case studies to
analyse real cases from a performance management perspective
Values and attitudes:
1. Critically evaluate and reflect around performance management
research-
2. Critically discuss, including an ethical perspective, the design and
practice of performance management in different organizational settings.
Knowledge of basic issues related to management control
Lessons, case studies critical discussion, seminars with testimonials.
Office hours on Tuesday from 4 to 6 pm.
Email armando.dellaporta@unich.it.
Non attending students: study of the recommended text.
Attending students: the assessment consists of three parts: group work;
written tests and oral examinations. The final grade is based on an
assessment of all the parts of the examination
1.presentation and discussion of a case study (with attached report of
max 6 pages) (40% exam);
2. Written test with open questions (40% exam):
3. Oral exam (20% exam).