The course aims at providing the methodology
necessary to manage company information flows.
In particular, the relationships between internal
control organization and information systems will
be explored. In this sense, the fundamental
knowledge useful for the classification and
qualification of company information will be
provided, analyzing the different aspects that
characterize the information needs both at
operational levels and at different levels of
managerial responsibility. Possibilities of
supporting problem solving related to business
decisions and the perspective of decision-making
automation will be illustrated. Interactions among
accounting system, internal control, managerial
control and corporate communication will
therefore be explored.
The acquired knowledge will allow the student
to interpret business management in an
innovative way by exploiting all the potential of
the systemic logic applied to information flows
and to consider the programming spaces of
automatic decision models. The student will be
able to define the different qualities of
information useful for management and
managerial control. In addition, the student will
be able to distinguish and verify the information
needs for the implementation of an internal
control system which, based on the logic of
information systems and exploiting
information-supporting technology, generates
assessments of efficiency and effectiveness
useful for managerial management. Through the
knowledge of the company information system
the student will be able to evaluate the
methodological integration between the various
types of control.