The course aims, first of all, to provide participants with a sufficiently thorough understanding of the theoretical contents and some possible practical developments of the discipline of “managerial control”. It also aims to develop the participant's ability to examine and study a technical topic in depth in an essentially autonomous manner through the study of bibliographic material specifically selected by the lecturer, but also thanks to individual research activity and the critical use of artificial intelligence tools available to him/her. It also aims to help the participant develop an ability to present his or her views on specialised topics to third parties in oral form.

There are no formal prerequisites, but a full understanding of the topics covered in the classroom presupposes at least elementary knowledge of the basic concepts of financial and management accounting, strategy, finance and management planning and control.

The course aims, first of all, to provide participants with a sufficiently in-depth understanding of the activity of “managerial control”, i.e. of that set of logics, techniques, mechanisms and devices that managers can employ to influence other members of the organisation in order to induce them to correctly develop and implement the strategies and actions that are most profitable for the organisation. To this end, the peculiar characteristics of the activity of control are examined, also through an analysis of the main evolutions, transformations and extensions that this important discipline has undergone over time in response to the radical changes that have characterised production systems, markets and, more generally, the behaviour followed by the various classes of agents and economic operators in recent decades. To this end, the different ‘philosophical bases’ of the discipline are also investigated: from the “rationalism” that originally constituted the theoretical backbone on which traditional control structures were developed, to the ‘pragmatic constructivism’ that offers new conceptual cues that prove indispensable for correctly framing the role played by corporate actors in the development process of the various control devices. To this end, the different “philosophical bases” of the discipline are also investigated: from the “rationalism” that originally constituted the theoretical backbone on which traditional control structures were developed, to the “pragmatic constructivism” that offers new conceptual cues that prove indispensable for correctly framing the role played by corporate actors in the development process of the various control devices. This general and introductory part is followed by a “monographic” part that focuses attention on more specific modules, aimed at examining particular sets of logics, methods and tools that have been developed, by the best doctrine or the most shrewd practice, in order to guarantee an overall coherence in corporate action by linking operational activities to the set of decisions and choices that contribute to defining the organisation's strategic posture. Consequently, this part of the course examines innovative control approaches and tools such as the “balanced-scorecard”, “value-based management”, customer and channel profitability analysis, strategic cost management, control and sustainability (ESG), etc. As pointed out, this portion of the course is developed in a monographic logic, in the sense that each year the lecturer will identify the specific topics to which the in-depth study will be developed, thus giving the course a dynamism in terms of content that serves to guarantee its potential interest for learners and its topicality over time. An important part of this in-depth study will also be developed using the ‘flip classroom’ formula: the learner will be invited to select a topic from among those identified by the lecturer and - making the best use of the study and in-depth study material selected with the lecturer's help - to prepare, also with the use of artificial intelligence tools, and subsequently deliver one or more lessons to his or her fellow students.

The teaching material (relating to both parts) consists, first of all, of an articulated series of readings that will be made available free of charge only to students of the University of Trieste, on the page dedicated to the current edition of the course that is activated by the lecturer from year to year on the Moodle platform (www.moodle2.units.it) of the University of Trieste. Those enrolled in previous editions of the course must also be familiar with the material relating to the most recent edition. These readings will, at least in part, be replaced by a monograph prepared by the course holder on the subject of ‘managerial control systems’ as soon as the drafting process has been completed. In addition, pdf copies of the transparencies projected in the classroom by the lecturer will be provided. During the course of the lectures, additional “ad hoc” teaching material may also be identified and distributed in the classroom, which will become mandatory for those attending. In addition, as mentioned above, for the monographic part, specific bibliographic material will be selected - for each participant - that will form the basis on which to build the lessons that the participant will have to design and deliver.

A more extensive and detailed version of the syllabus with specific content for each of the two parts will be made available at the beginning of the semester in which the course is delivered by the course holder on the Moodle platform (www.moodle2.units.it).

The course develops according to an approach that combines the analysis of the theoretical foundations of management control with the critical observation of some specific practical applications in this field. It therefore makes use of lectures and the discussion of “incidents” and “case histories”. The “flipclassroom” model is also used to induce participants to take an active role in the learning phases, to push them to deepen with “ad hoc” readings a specific topic they have identified and to address the problem of exposing their (informed) points of view to third parties. In the course owner's intention, the course aims to be intensive and interactive: therefore, the maximum willingness of participants to discuss, criticise and challenge the opinions and perspectives of analysis offered by the lecturer and their colleagues is required. The course is taught in Italian.

The examination modalities differ according to whether or not the students can attend the course, in the classroom (not remotely). For those attending the course, a final test is scheduled at the end of the course using the Moodle platform (and, therefore, the use of a laptop computer to be brought by the student) in which a series of rather articulated closed-answer questions are asked and some possible numerical exercises are administered. This test contributes 30% of the final grade. On the other hand, 70% of the final grade is awarded by the lecturer on the basis of the preparation and delivery of the lessons carried out by the participant in accordance with the ‘flip classroom’ formula. For those who cannot attend the lectures or do not pass the examination in this manner, an oral examination consisting of two parts is required. The first of these consists of the student's presentation of a monographic topic previously identified by the participant together with the lecturer (this topic must be identified in good time to allow the participant to adequately assimilate the bibliographic material that will be selected for the purpose: it is therefore the candidate's responsibility to contact the lecturer at least twenty days before the date of the exam). In his or her presentation, the candidate may make use of the slides and other supporting material he or she deems necessary. The weight given to this part of the examination for the purposes of the final mark is 50%. The second part of the examination consists of a series of open questions, some of which may correspond to simple numerical exercises to be carried out. Students are required to have understood the notions and not merely memorised them. As mentioned, they may be asked to solve some simple problems to test their level of understanding. The average duration of this portion of the oral examination is approximately 20 to 25 minutes. It covers the entire course syllabus (institutional and monographic part) and is weighted at 50% for the final grade. Examinations are conducted in person only.

This course explores topics closely related to one or more goals of the United Nations 2030 Agenda for Sustainable Development (SDGs)