ACCOUNTING AND BUSINESS ADMINISTRATION mutuato
ECONOMIA AZIENDALE E RAGIONERIA
A.Y. | Credits |
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2024/2025 | 6 |
Lecturer | Office hours for students | |
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Annalisa Sentuti | At the end of the lesson or by appointment by email. |
Teaching in foreign languages |
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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
Date | Time | Classroom / Location |
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Date | Time | Classroom / Location |
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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 of the features and content of the financial statement and sustainability report. Moreover, it is finalised to provide knowledge of the startup process and business creation, focusing on drafting the business model.
Program
- Characteristics, purposes and representation models of the company system
- The institutional structure of a company: legal subject and economic subject
- Different models of Corporate Governance
- Financial, tangible and intangible resources
- The Financial statement model
- Sustainability, Corporate Social Responsibility, ESG, Sustainability reporting
Bridging Courses
N.A.
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 behaviour 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 and sustainability reports; what are the fundamental tools necessary to manage the start-up process; what is the aim and the content of a business plan.
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 analyse and understand the general characteristics of companies, the economic and financial aspects, as well as the company behaviour and functioning schemes. Finally, students must be able to read and understand an annual report, identify the primary economic-financial information included and the fundamental aspects of the start-up process and articulate the construction of a business model.
Making Judgements
Students must be able to link the knowledge acquired during the course into integrated and unitary schemes and deal with complex problems and with their judgment.
Communication Skills
The subject requires the acquisition of a specific technical language. By the end of the course, 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 progressing 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
Classroom teaching combines traditional lectures, flipped classrooms, problem-based learning, role-playing, learning by doing, case studies, group work, and classroom presentations.
- Innovative teaching methods
Flipped classroom, problem-based learning, role-playing and learning by doing.
The course is also part of the 'Impresa in Aula' project, which will be explained in class.
- Attendance
Highly suggested.
- Course books
1) Boesso G., Bozzolan S., Parbonetti A. (2023), Economia Aziendale. Modelli, misure, casi, McGrawHill Education, Milano. Chapters: Prefazione, 1, 2, 3 (excluding paragraphs 3.4 e 3.5), 5 (excluding paragraph 5.1.4), 6 (excluding paragraph 6.6).
2) Teaching material used in class and made available by the lecturer on the Moodle › blended.uniurb.it may also be provided.
- Assessment
Written exam and oral colloquium, to be held on the same day.
The written exam consists of three open-ended questions on topics included in the program, to be taken in one hour. The assessment of the answer is based on the following criteria: coherence between question and answer, level of mastery of the topic, degree of articulation of the answer, degree of adequacy of the explanation, proper use of the language and terminology of Business Administration, indication of explanatory examples if required by the question. Each answer that fully satisfies the assessment criteria is awarded a maximum mark of 10 points. The overall mark is expressed in thirtieths, and the written exam is deemed passed with a mark of at least 18/30.
After passing the written exam, the student proceeds to the oral colloquium, which includes at least two questions on topics not covered by the written exam. Responses will be evaluated by considering the following aspects: consistency between questions and answers, level of knowledge about the concepts, degree of articulation of the answer, degree of adequacy of explanations, indication of appropriate examples, and fluency in specific language.
Finally, the following will be particularly appreciated:
- the ability to argue and expound concepts without mnemonic repetition of the course books and slides;
- the ability to logically link the related concepts;
- the knowledge of economic and business language.
The final evaluation is expressed in thirtieths.
- 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
- Teaching
Individual study of the course books and teaching materials.
- Attendance
N.A.
- Course books
To give non-attending students the opportunity to compensate for what is done during the in-person lessons by self-study, the following materials referring to the same syllabus content are provided to promote complete understanding:
1) Coda V., Minoja M., Parolini C. (2023), Economia aziendale e management, Pearson Milano. Capitoli da studiare: 1 e 2.
2) Boesso G., Bozzolan S., Parbonetti A. (2023), Economia Aziendale. Modelli, misure, casi, McGrawHill Education, Milano. Chapters: Prefazione, 1, 2, 3 (excluding paragraphs 3.4 e 3.5), 5 (excluding paragraph 5.1.4), 6 (excluding paragraph 6.6).
3) Teaching material made available by the teacher on Moodle › blended.uniurb.it.
- Assessment
Written exam and oral colloquium, to be held on the same day.
The written exam consists of three open-ended questions on topics included in the program, to be taken in one hour. The assessment of the answer is based on the following criteria: coherence between question and answer, level of mastery of the topic, degree of articulation of the answer, degree of adequacy of the explanation, proper use of the language and terminology of Business Administration, indication of explanatory examples if required by the question. Each answer that fully satisfies the assessment criteria is awarded a maximum mark of 10 points. The overall mark is expressed in thirtieths, and the written exam is deemed passed with a mark of at least 18/30.
After passing the written exam, the student proceeds to the oral colloquium, which includes at least two questions on topics not covered by the written exam. Responses will be evaluated by considering the following aspects: consistency between questions and answers, level of knowledge about the concepts, degree of articulation of the answer, degree of adequacy of explanations, indication of appropriate examples, and fluency in specific language.
Finally, the following will be particularly appreciated:
- the ability to argue and expound concepts without mnemonic repetition of the course books and slides;
- the ability to logically link the related concepts;
- the knowledge of economic and business language.
The final evaluation is expressed in thirtieths.
- 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.
Notes
Students who wish to sit the exam in English can study the course book Marchini Pier Luigi (ed) (2023), Business Administration and Accounting, Giappichelli, Torino. Contact the teacher for guidance on which chapters to study.
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