Università degli Studi di Urbino Carlo Bo / Portale Web di Ateneo


ACCOUNTING AND BUSINESS ADMINISTRATION mutuato
ECONOMIA AZIENDALE E RAGIONERIA

A.Y. Credits
2022/2023 6
Lecturer Email Office hours for students
Annalisa Sentuti At the end of the lesson or by appointment by email.
Teaching in foreign languages
Course with optional materials in a foreign language English
This course is entirely taught in Italian. Study materials can be provided in the foreign language and the final exam can be taken in the foreign language.

Assigned to the Degree Course

Applied Informatics (L-31)
Curriculum: Curriculum per l'impresa
Date Time Classroom / Location
Date Time Classroom / Location

Learning Objectives

The course aims to provide students with the basic knowledge and the conceptual and methodological tools necessary to face the study of the institutional characteristics of the companies, the system of their operations and their processes and equilibrium conditions. The course also aims to deepen understanding the  basic knowledge about the features and content of the financial statement. 

Program

  • Business Administration as a social science
  • The nature of economic problem
  • The business system and its relationship with the economic and social environment
  • Classes and types of companies
  • The business system and its subsystems: organizational, operations and management, asset and information systems
  • The institutional structure of a company: legal subjects and economic subjects
  • Different models of Corporate Governance
  • Business operations
  • Tangible and intangible resources
  • Conditions of economic and financial equilibrium
  • The Financial statement model
  • The Financial statement in the Italian Civil Law system
  • Sustainability and Corporate Social Responsibility

Learning Achievements (Dublin Descriptors)

Knowledge and Understanding

At the end of the course, students must have acquired knowledge of the conceptual bases, the theoretical principles and the methodological tools of Business Administration. In particular, students will be able to manage the acquired knowledge to understand: what economic activity consists of and by whom it is carried out; what are the characteristics of a company and the peculiarities of the company system; how companies are classified; how a company relates to the environment, its behavior and functioning patterns; the main economic and financial aspects; the role of the corporate information system; the corporate governance models; what are the purposes, structure and essential contents of the financial statements.

Applying Knowledge and Understanding

Students must be able to apply the knowledge acquired to address the questions and problems posed by the business context based on the cognitive schemes of Business Administration and in particular to analyze and understand the general characteristics of companies, the economic and financial aspects, as well as the company behavior and functioning schemes. Finally, students must be able to read and understand an annual report, identifying the main economic-financial information therein included.


Making Judgements

Students must have the ability to link the knowledge acquired during the course into integrated and unitary schemes and to deal with complex problems and with their own judgment.

Communication Skills

The subject requires the acquisition of a specific technical language. By the end of the course, therefore, students must be able to adequately use the terminology proper to Business Administration, demonstrating a good command of the lexicon relating to the topics covered during the course.

Learning Skills

Students must have developed good learning skills, which allow them to master the topics covered during the course and to lay the theoretical, conceptual and methodological foundations that are essential for successfully progress their study path.

Teaching Material

The teaching material prepared by the lecturer in addition to recommended textbooks (such as for instance slides, lecture notes, exercises, bibliography) and communications from the lecturer specific to the course can be found inside the Moodle platform › blended.uniurb.it

Teaching, Attendance, Course Books and Assessment

Teaching

Lectures, group works, seminars by entrepreneurs and practitioners.

Innovative teaching methods

Some topics of the course will be covered following the practice of the flipped lesson and debate.

Attendance

Highly suggested.

Course books

1) Favotto F., Bozzolan S., Parbonetti A., 2016, Economia Aziendale. Modelli, misure, casi, McGrawHill Education, Milano. Chapters: 1, 2, 3, 4, 5 (excluding paragraphs 5.4 and 5.5), 6, 7, 8.

2) Teaching materials used in class, some of which will replace or supplement specific parts of the course books.

During the course, other materials (book chapters or articles in scientific journals) made available by the lecturer on the Moodle › blended.uniurb.it may also be provided.

The student can request to sit the final exam in English with an alternative bibliography.

Assessment

The final grade will be given by an oral exam.

For the purposes of assessment, the following will be particularly appreciated:

  • the ability to argue and expound concepts without mnemonic repetition of the course books and PowerPoint slides;
  • the ability to logically link the various concepts together;
  • the knowledge of economic and business language.
Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

Additional Information for Non-Attending Students

Course books

There are no changes in the conditions for non-attending students. 

Assessment

There are no changes in the conditions for non-attending students.

Disability and Specific Learning Disorders (SLD)

Students who have registered their disability certification or SLD certification with the Inclusion and Right to Study Office can request to use conceptual maps (for keywords) during exams.

To this end, it is necessary to send the maps, two weeks before the exam date, to the course instructor, who will verify their compliance with the university guidelines and may request modifications.

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