ORGANIZATION THEORY AND MANAGEMENT CONTROL SYSTEMS
Learning outcomes of the course unit
Knowledge and understanding:
Students will demonstrate knowledge and understanding in organizational design and analysis techniques. Students will demonstrate knowledge and understanding in the appropriate deployment of management control and human resource management techniques.
Applying knowledge and understanding:
Students can apply knowledge and understanding and have competences demonstrated through devising and sustaining arguments and solving problems within organizational design.
Students will have the ability to gather and interpret relevant data within the field of organizational design to inform judgements and reflection. Students can apply knowledge and understanding and have competences demonstrated through devising and sustaining arguments and solving problems within management control and human resource management.
Students will demonstrate capabilities to communicate information, ideas, problems and solutions within the field of organizational design. Students will have the ability to gather and interpret relevant data within the field of management control and human resource management to inform judgements and reflection.
Students will develop those learning skills that are necessary for them to further develop a solid knowledge base of integrated management models with a high degree of autonomy
There are no compulsory prerequisites.Participation in lectures is not compulsory. The second teaching module (3 CFU) is also intended to provide students with further training activities aimed at acquiring further language skills (Tipologia di Attività Formativa, TAF: f)
Course contents summary
Topics will cover:- the basic principles and techniques of human resource management; the basic principles and criteria supporting the design of a management control system’ s architecture;- the major theoretical constructs and operational techniques in support of organizational design and analysis.
1. Human resource management: the foundations1.1 human resource strategy and analysis – Job analysis and talent management1.2 Personnel development: performance appraisal and management- career management1.3 Developing compensation plans – employee incentive and benefit plans1.4 Employee and trade-unions relations: collective bargaining and contract agreements2. Management control systems2.1 The relationship of management control systems to organizational goals - the impact of performance evaluation on motivation, goal congruence, and employee effort - performance measures to monitor the achievements of an organization - segment income statements for evaluating profit and investment centers - nonfinancial performance measures - management control in service and nonprofit organizations2.2 Cost allocation: . the general framework for cost allocation – Cost allocation of service departments - Allocation to products or services using the traditional and ABC approaches – Allocation of costs associated with customer actions to determine customers’profitability – Allocation of the central corporate costs of an organization – Joint and by-product cost allocation.2.3 Accounting for Overhead Costs: appropriate cost-allocation bases for overhead application to products and services - normalized variable- and fixed-overhead application rates - variable- and absorption-costing systems - product-costing and planning-and-control purposes in accounting for variable and fixed costs - Compute the production-volume variance and show how it should appear in the income statement.Organizational theory and design3.1 Organizations and Organizational Effectiveness:- What Is an Organization?- Organizational Theory, Design, and Change- How Do Managers Measure Organizational Effectiveness?3.2. Basic Challenges of Organizational Design- Differentiation- Balancing Differentiation and Integration- Balancing Centralization and Decentralization- Balancing Standardization and Mutual Adjustment- Mechanistic and Organic Organizational Structures3.3. Designing Organizational Structure: Authority and Control- Authority: How and Why Vertical Differentiation Occurs- Control: Factors Affecting the Shape of the Hierarchy- The Principles of Bureaucracy- The Influence of the Informal Organization- IT, Empowerment, and Self-Managed Teams3.4. Designing Organizational Structure: Specialization and Coordination- Functional Structure- From Functional Structure to Divisional Structure- Divisional Structure I: Three Kinds of Product Structure- Divisional Structure II: Geographic Structure- Divisional Structure III: Market Structure- Matrix Structure- Network Structure and the Boundaryless Organization3.5. Creating and Managing Organizational Culture- What Is Organizational Culture?- How Is an Organization's Culture Transmitted to Its Members?- Where Does Organizational Culture Come From?- Can Organizational Culture Be Managed?- Social Responsibility3.6. Organizational Design, Competences, and Technology- What Is Technology?- Technology and Organizational Effectiveness- Technical Complexity: The Theory of Joan Woodward- Routine Tasks and Complex Tasks: The Theory of Charles Perrow- Task Interdependence: The Theory of James D. Thompson- From Mass Production to Advanced Manufacturing Technology- Advanced Manufacturing Technology: Innovations in Materials Technology3.7. Decision Making, Learning, Knowledge Management, and Information Technology- Organizational Decision Making- Models of Organizational Decision Making- Knowledge Management and Information Technology- Improving Decision Making and Learning3.8. Managing Conflict, Power, and Politics- What Is Organizational Conflict?- Pondy’s Model of Organizational Conflict- Managing Conflict: Conflict Resolution Strategies- What Is Organizational Power?- Sources of Organizational Power- Using Power: Organizational Politics
Gary Dessler, "Gestione delle risorse umane", Pearson, 2017.Horngren - Sundem - Burgstahler - Schatzberg - Agliati - Ditillo, "Programmazione e controllo", 16° edizione, Pearson.Gareth R. Jones, Organizational Theory, Design, and Change, 7th Edition, Pearson.Further supporting materials (experiential exercises and related solutions, case studies) are available to students through the “Elly” educational platform maintained by the University of Parma. Access is granted to students subject to prior registration.
The lecture will be a blending of the instructor presenting relevant material and a learning by doing of the students (case studies and exercises) in order to stimulate their critical thinking.
Assessment methods and criteria
The assessment is based on an individual written test for both attending and non-attending students. Grades are entirely based on a final written exam (100%). The final written test, lasting approximately 2 hours, consists of both theory questions and practical exercises. The theory questions may be multiple choice, “true or false” and open question. The exercises have a structure that is similar to exercises carried out in classroom. Theory questions and practical exercises are weighted on a 50/50 basis.The overall final grade is computed as the weighted average of the individual evaluations, with final ceiling to the next unit; the test is passed if the student reaches a score of at least 18 points. “30 cum laude” is given to students who achieve the highest score on each item and use precise vocabulary.
Participation in lectures is not compulsory. Lecture slides in “pdf” format will be made available via web to unattending students.