Italy Assistant Professor of Business Economics University of Bologna Core Faculty
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Monica Bartolini (Ph.D. in Business Administration at the University of Pisa) is Assistant Professor of Business Economics at the School of Economics, Management and Statistics, Forlì Campus, University of Bologna. She is lecturer in financial accounting (Forlì Campus) and in management accounting in several master programs of Bologna Business School. In 2000-2001 she was visiting scholar at the Lean Enterprise Research Centre of the Cardiff Business School (UK), taking part in the LEMA (Lean Management Accounting) research program. Her research interests are cost management, strategic cost management, management control systems, international financial reporting standards.


Accounting principles, consolidated statements and cost accounting. Context and relevance of auditing in company management. The analysis of economic-financial performance of a company. Economic-financial forecasts and budgeting. The use of budget analysis to understand competitive dynamics and to manage company-client-supplier relations. The calculation and analysis of costs in decisions and for management audit. Strategic audit systems and strategic cost management.

This course introduces the main concepts of financial and managerial accounting. Financial accounting covers accounting notions, principles, and the structure of the three main financial statements. It also includes profitability and financial performance analysis. Managerial accounting includes basic cost concepts, cost behavior patterns, and the use of managerial accounting data for decision-making, management control systems and performance measurement systems. Particular focus is placed on intangible and intellectual capital measurement and reporting, on non-financial performance measurement systems and strategic cost management.

The main purpose of the course is to give students an introduction to the key analytical tools necessary to effectively pursue the core courses. The course provides a survey of fundamental tools for analyzing financial and managerial problems including time value of money, elements of financial analysis, discounting, data analysis and basics of statistics and econometrics.