ACCOUNTING AND GOVERNANCE (ENGLISH)

Economia e Management ACCOUNTING AND GOVERNANCE (ENGLISH)

0212700143
DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
CORSO DI LAUREA
ECONOMIA E MANAGEMENT
2017/2018



ANNO ORDINAMENTO 2014
SECONDO SEMESTRE
CFUOREATTIVITÀ
1ACCOUNTING AND GOVERNANCE (ENGLISH)
515LEZIONE
2ACCOUNTING AND GOVERNANCE (ENGLISH)2
515LEZIONE
Obiettivi
L’INSEGNAMENTO HA L’OBIETTIVO DI FAR ACQUISIRE ALLO STUDENTE LA CAPACITÀ DI ANALIZZARE E CLASSIFICARE LE OPERAZIONI DI GESTIONE AL FINE DI RILEVARLE CONTABILMENTE E DI RAPPRESENTARLE NEI PROSPETTI DI BILANCIO.
LO STUDENTE ACQUISIRÀ LA CAPACITÀ DI APPLICARE LE METODOLOGIE DELLA RILEVAZIONE SISTEMATICA AI FINI DELLA DETERMINAZIONE PERIODICA DEL REDDITO DI ESERCIZIO, DEL CAPITALE DI FUNZIONAMENTO E DEI FLUSSI FINANZIARI. CAPACITÀ DI REDIGERE IL BILANCIO D’ESERCIZIO IN BASE ALLA NORMATIVA E AI PRINCIPI CONTABILI.
Prerequisiti
ABILITY TO DISCUSS ACCOUNTING TOOLS IN RELATION WITH DUTIES OF THE BOARD OF DIRECTORS AND CEO. ABILITY TO EVALUATE THE RISK MANAGEMENT SYSTEM IN A COMPANY.
Contenuti
CORPORATE GOVERNANCE ISSUES, CONCEPTS AND DOMAIN.
EXTERNAL GOVERNANCE AND ACCOUNTABILITY – LAW AND REGULATION.
GOVERNANCE AND FINANCIAL MARKET ECONOMICS.
CODES OF 'BEST PRACTICE' AND NORMS OF BEHAVIOUR.
ACCOUNTING TOOLS TO SUPPORT THE BOARDS OF DIRECTORS.
RISK MANAGEMENT SYSTEM: INTERNAL CONTROLS AND ACCOUNTABILITY.
Metodi Didattici
THE COURSE IS DIVIDED IN 30H OF LESSONS DIVIDED INTO CASE STUDIES DISCUSSION, PRESENTATIONS FROM REPRESENTATIVES FROM INDUSTRIES, NON-PROFIT AND PUBLIC SECTOR ENTITIES, VIDEO.
PARTICIPATION TO THE COURSE IS COMPULSORY (AT LEAST 80%)
Verifica dell'apprendimento
THE FINAL EVALUATION IS MARKED ON A SCALE OF 30/30. THE EXAM INCLUDES ORAL EXAM AND DISCUSSION OF A CASE STUDIES. THE MINIMUM EVALUATION IS 18/30. THE ORAL EXAMS REQUIRES THE ABILITY TO ANSWER TO SEVERAL QUESTIONS (FROM 4 TO 7) RELATED TO THE ISSUES DISCUSSED DURING THE COURSE. IT AIMS TO VERIFY THE ABILITY OF THE STUDENT IN DISCUSSING THE MAIN SUBJECTS PRESENTED DURING THE COURSE BY ADOPTING AN APPROPRIATE TERMINOLOGY.
Testi
SOLOMON - CORPORATE GOVERNANCE AND ACCOUNTABILITY, 4E, WILEY
Altre Informazioni
SLIDES AND OTHER MATERIAL MADE AVAILABLE ON THE WEBPAGES OF PROFESSORS
  BETA VERSION Fonte dati ESSE3 [Ultima Sincronizzazione: 2019-05-14]