MANAGEMENT CONTROL FOR SUSTAINABLE BUSINESS MOD1 | Università degli studi di Bergamo

MANAGEMENT CONTROL FOR SUSTAINABLE BUSINESS MOD1

Modulo Generico
Codice dell'attività formativa: 
87122-MOD1

Scheda dell'insegnamento

Per studenti immatricolati al 1° anno a.a.: 
2017/2018
Insegnamento (nome in italiano): 
MANAGEMENT CONTROL FOR SUSTAINABLE BUSINESS MOD1
Insegnamento (nome in inglese): 
Management Control for Sustainable Business MOD1
Tipo di attività formativa: 
Attività formativa Caratterizzante
Tipo di insegnamento: 
Opzionale
Settore disciplinare: 
ECONOMIA AZIENDALE (SECS-P/07)
Anno di corso: 
3
Anno accademico di offerta: 
2019/2020
Crediti: 
6
Responsabile della didattica: 
Mutuazioni

Altre informazioni sull'insegnamento

Modalità di erogazione: 
Didattica Convenzionale
Ciclo: 
Primo Semestre
Obbligo di frequenza: 
No
Ore di attività frontale: 
48
Ore di studio individuale: 
102
Ambito: 
Aziendale
Testi e materiali didattici: 
Prerequisiti

This module (87122-MOD1 6 CFU) is part of a 9 CFU course on Management Control for Sustainable Business.
We suggest students to include also Module 2 (87122-MOD2 3 CFU) in their study plan.

Compulsory prerequisites required (Propedeuticità) are published on the web site: https://lt-ea.unibg.it/it/node/122

Obiettivi formativi

The full course on Management Control for Sustainable Business (87122-MOD1 6 CFU + 87122-MOD2 3 CFU) introduces students to the principles, practices and management accounting and reporting techniques for sustainability. It is focused on the role that management accounting could play to support sustainable development considering the importance to integrate social, economic and environmental aspects in performance measurements.
The course is designed to enable students to develop knowledge and skills on sustainable management accounting considering business tools for measuring and reporting sustainability. The course moves from the belief that a dedicated learning process towards sustainability is the first step for having sustainable managers of tomorrow.
The aim of the course is to provide students with an up to date understanding of applications of management accounting that enhances the reduction of negative impacts on the environment and societies in which companies operate.
Upon successful module completion, students will acquire the following skills:
- Ability to evaluate complex challenges from different perspectives
- Understand sustainability as a multidimensional and multilevel concept and be able to evaluate the role of the companies and single individuals in achieving a more sustainable society
- Ability to apply management accounting and reporting tools to address sustainability challenges.
Module 1 (6 CFU) introduces the concepts of sustainability and sustainable development and management control for sustainability.
Module 2 (3 CFU) specifically refers to sustainability accounting and accountability concepts.

Contenuti dell'insegnamento

The course is organized in four main parts and covers the following topics and concepts:

Module 1 (87122 - MOD 1 6 CFU)
Part I - Introducing Sustainability and Sustainable Development
Introduction to the concepts of sustainability and sustainable development
Agenda 2030: the UN SDGs (Sustainable Development Goals)

Part 2 – Business Models for sustainability
Management accounting tools for sustainable business
Sustainable business models (e.g., innovative, circular)

Part 3 – Cost accounting for sustainability
Environmental management system and life circle assessment
Water accounting
Balance scorecard
Carbon footprint+

Module 2 (87122 - MOD 2 3 CFU)
Part 4 – Sustainability accounting and accountability
From accounting to accountability and social accounting tools
Sustainability reporting (e.g., standards, process)
Integrated reporting
Stakeholder engagement

Testi di riferimento

- Course slides and handouts.
A range of texts, readings, articles, documentaries and internet sources may be recommended. Seminars led by entrepreneurs are part of the program. Additional resources and/or sources to assist your learning will be identified by your course coordinator and will be made available to you during the teaching period.
An updated list of suggested readings will be published during the course.
Course materials will be published on the e-learning platform (Moodle) when freely available.

Metodi didattici

All the key concepts, techniques and their application will be explained and illustrated in traditional lectures and seminars. The learning process will be enhanced by presentation and discussion of case studies also supported by group interaction.
Lectures will be integrated with seminars led by entrepreneurs and experts in the field.

Modalità verifica profitto e valutazione

The course is assessed by a written exam, which will focus on the theoretical and practical aspects explained during the course. In particular, the exam consists of open ended, multiple choice and/or essay-type questions.
Each student has to achieve a mark of 18/30 or above to pass in the exam.
Clearness, synthesis, consistency and critical judgment will be given particular merit.
During the course case study analysis and/or specific assignments could be given to students. Students can choose to be evaluated on these assignments as integration of the final grade.
More information will be provided during the course.
A middle term exam will be set after 6 CFU (indicatively on November) with a structure similar to the full exam (multiple-choice, open-ended or essay-type questions + exercises).
Students will pass the middle term exam with a minimum rate of 18/30 and have to conclude the full exam (in case of 9 CFU) by the end of February.

Altre informazioni

Course handouts will be available on the elearning platform (Moodle space).
We strongly suggest you to subscribe to receive all information about the course.

Prerequisites

This module (87122-MOD1 6 CFU) is part of a 9 CFU course on Management Control for Sustainable Business.
We suggest students to include also Module 2 (87122-MOD2 3 CFU) in their study plan.

Compulsory prerequisites required (Propedeuticità) are published on the web site: https://lt-ea.unibg.it/it/node/122

Educational goals

The full course on Management Control for Sustainable Business (87122-MOD1 6 CFU + 87122-MOD2 3 CFU) introduces students to the principles, practices and management accounting and reporting techniques for sustainability. It is focused on the role that management accounting could play to support sustainable development considering the importance to integrate social, economic and environmental aspects in performance measurements.
The course is designed to enable students to develop knowledge and skills on sustainable management accounting considering business tools for measuring and reporting sustainability. The course moves from the belief that a dedicated learning process towards sustainability is the first step for having sustainable managers of tomorrow.
The aim of the course is to provide students with an up to date understanding of applications of management accounting that enhances the reduction of negative impacts on the environment and societies in which companies operate.
Upon successful module completion, students will acquire the following skills:
- Ability to evaluate complex challenges from different perspectives
- Understand sustainability as a multidimensional and multilevel concept and be able to evaluate the role of the companies and single individuals in achieving a more sustainable society
- Ability to apply management accounting and reporting tools to address sustainability challenges.
Module 1 (6 CFU) introduces the concepts of sustainability and sustainable development and management control for sustainability.
Module 2 (3 CFU) specifically refers to sustainability accounting and accountability concepts.

Course content

The course is organized in four main parts and covers the following topics and concepts:

Module 1 (87122 - MOD 1 6 CFU)
Part I - Introducing Sustainability and Sustainable Development
Introduction to the concepts of sustainability and sustainable development
Agenda 2030: the UN SDGs (Sustainable Development Goals)

Part 2 – Business Models for sustainability
Management accounting tools for sustainable business
Sustainable business models (e.g., innovative, circular)

Part 3 – Cost accounting for sustainability
Environmental management system and life circle assessment
Water accounting
Balance scorecard
Carbon footprint+

Module 2 (87122 - MOD 2 3 CFU)
Part 4 – Sustainability accounting and accountability
From accounting to accountability and social accounting tools
Sustainability reporting (e.g., standards, process)
Integrated reporting
Stakeholder engagement

Textbooks and reading lists

- Course slides and handouts.
A range of texts, readings, articles, documentaries and internet sources may be recommended. Seminars led by entrepreneurs are part of the program. Additional resources and/or sources to assist your learning will be identified by your course coordinator and will be made available to you during the teaching period.
An updated list of suggested readings will be published during the course.
Course materials will be published on the e-learning platform (Moodle) when freely available.

Teaching methods

All the key concepts, techniques and their application will be explained and illustrated in traditional lectures and seminars. The learning process will be enhanced by presentation and discussion of case studies also supported by group interaction.
Lectures will be integrated with seminars led by entrepreneurs and experts in the field.

Assessment and Evaluation

The course is assessed by a written exam, which will focus on the theoretical and practical aspects explained during the course. In particular, the exam consists of open ended, multiple choice and/or essay-type questions.
Each student has to achieve a mark of 18/30 or above to pass in the exam.
Clearness, synthesis, consistency and critical judgment will be given particular merit.
During the course case study analysis and/or specific assignments could be given to students. Students can choose to be evaluated on these assignments as integration of the final grade.
More information will be provided during the course.
A middle term exam will be set after 6 CFU (indicatively on November) with a structure similar to the full exam (multiple-choice, open-ended or essay-type questions + exercises).
Students will pass the middle term exam with a minimum rate of 18/30 and have to conclude the full exam (in case of 9 CFU) by the end of February.

Further information

Course handouts will be available on the elearning platform (Moodle space).
We strongly suggest you to subscribe to receive all information about the course.