Marco BISOGNO | ACCOUNTING AND GOVERNANCE

cod. 0212700143

ACCOUNTING AND GOVERNANCE

	0212700143
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS
	EQF6
	BUSINESS MANAGEMENT
	2018/2019

CURRICULUM ECONOMIA E GESTIONE DELLE IMPRESE

	YEAR OF DIDACTIC SYSTEM 2014
	SECONDO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	10	30	LESSONS	OPTIONAL SUBJECTS

PROFESSORS

	FRANCESCA MANES ROSSI T Curriculum
	MARCO BISOGNO Curriculum

	Objectives
	THIS COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF THE FUNDAMENTALS OF ACCOUNTING TECHNOLOGIES AS TOOLS ATTUNED TO SUPPORT DIFFERENT GOVERNANCE SETTINGS. TO THIS END KNOWLEDGE OF THE ROLE AND DUTIES OF THE BOARD AND CEO WILL BE PROVIDED AND DISCUSSED IN RELATION TO INFORMATION OBTAINED THROUGH FINANCIAL REPORTING AND RISK MANAGEMENT ACCOUNTING TOOLS. APPLYING KNOWLEDGE AND UNDERSTANDING ABILITY TO DISCUSS ACCOUNTING TOOLS IN RELATION TO DUTIES OF THE BOARD OF DIRECTORS AND CEO. ABILITY TO EVALUATE THE RISK MANAGEMENT SYSTEM IN A COMPANY. MAKING JUDGEMENTS ABILITY TO EVALUATE HOW FIRMS ARE BEING “GOVERNED” AND HOW THEY RELATE TO THEIR STAKEHOLDERS. ABILITY TO UNDERSTAND HOW BOARDS OF DIRECTORS WORK AND HOW ACCOUNTING TOOLS CAN BE SUPPORTIVE. UNDERSTANDING FINANCIAL REPORTING MANIPULATION AND FRAUD. COMMUNICATION SKILLS ABILITY TO DISCUSS HOW ACCOUNTING TOOLS WOULD SUPPORT ACCOUNTABILITY AND RISK MANAGEMENT FOR A BETTER GOVERNANCE. ACCOUNTABILITY AND RISK MANAGEMENT FOR A BETTER GOVERNANCE. LEARNING SKILLS CORRECT APPLICATION OF CORPORATE GOVERNANCE MODELS AND PROPER USE OF ACCOUNTING TOOLS TO SUPPORT INVESTORS’ RELATIONS.

THIS COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF THE FUNDAMENTALS OF ACCOUNTING TECHNOLOGIES AS TOOLS ATTUNED TO SUPPORT DIFFERENT GOVERNANCE SETTINGS. TO THIS END KNOWLEDGE OF THE ROLE AND DUTIES OF THE BOARD AND CEO WILL BE PROVIDED AND DISCUSSED IN RELATION TO INFORMATION OBTAINED THROUGH FINANCIAL REPORTING AND RISK MANAGEMENT ACCOUNTING TOOLS.
APPLYING KNOWLEDGE AND UNDERSTANDING
ABILITY TO DISCUSS ACCOUNTING TOOLS IN RELATION TO DUTIES OF THE BOARD OF DIRECTORS AND CEO. ABILITY TO EVALUATE THE RISK MANAGEMENT SYSTEM IN A COMPANY.
MAKING JUDGEMENTS
ABILITY TO EVALUATE HOW FIRMS ARE BEING “GOVERNED” AND HOW THEY RELATE TO THEIR STAKEHOLDERS. ABILITY TO UNDERSTAND HOW BOARDS OF DIRECTORS WORK AND HOW ACCOUNTING TOOLS CAN BE SUPPORTIVE. UNDERSTANDING FINANCIAL REPORTING MANIPULATION AND FRAUD.
COMMUNICATION SKILLS
ABILITY TO DISCUSS HOW ACCOUNTING TOOLS WOULD SUPPORT ACCOUNTABILITY AND RISK MANAGEMENT FOR A BETTER GOVERNANCE. ACCOUNTABILITY AND RISK MANAGEMENT FOR A BETTER GOVERNANCE.
LEARNING SKILLS
CORRECT APPLICATION OF CORPORATE GOVERNANCE MODELS AND PROPER USE OF ACCOUNTING TOOLS TO SUPPORT INVESTORS’ RELATIONS.

	Prerequisites
	BASIC KNOWLEDGE OF ACCOUNTING

	Contents
	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.

	Teaching Methods
	THE COURSE INCLUDES 30H. OF LECTURES AND DISCUSSION OF CASE STUDIES (10 CFU). MORE SPECIFICALLY, LESSONS ARE DEVOTED TO THEORETICAL LECTURES AND CASE STUDIES DISCUSSION IN RELATION TO ACCOUNTING AND GOVERNANCE SYSTEM. MANAGERS AND CONSULTANTS EXPERT IN ACCOUNTING AND GOVERNANCE WILL PROVIDE SOME LECTURES

	Verification of learning
	THE ACHIEVEMENT OF THE COURSE’S OBJECTIVE IS CERTIFIED THROUGH AN ORAL TEST. FINAL GRADE IS EXPRESSED IN 30/30. THE EXAMS WILL TAKE PLACE FOLLOWING THE CALENDAR DEFINED AT THE BEGINNING OF THE ACADEMIC YEAR. THE MINIMUM GRADE IS 18/30. THE EXAM CONSISTS OF A DISCUSSION OF BOTH THEORETICAL CONCEPTS AND CASE STUDIES, TO ASCERTAIN THE KNOWLEDGE AND UNDERSTANDING ABILITIES ACQUIRED, AS WELL AS THE USE OF TECHNICAL LANGUAGE AND THE ABILITY TO ORGANIZE CONCEPTS.

Verification of learning

THE ACHIEVEMENT OF THE COURSE’S OBJECTIVE IS CERTIFIED THROUGH AN ORAL TEST. FINAL GRADE IS EXPRESSED IN 30/30. THE EXAMS WILL TAKE PLACE FOLLOWING THE CALENDAR DEFINED AT THE BEGINNING OF THE ACADEMIC YEAR. THE MINIMUM GRADE IS 18/30. THE EXAM CONSISTS OF A DISCUSSION OF BOTH THEORETICAL CONCEPTS AND CASE STUDIES, TO ASCERTAIN THE KNOWLEDGE AND UNDERSTANDING ABILITIES ACQUIRED, AS WELL AS THE USE OF TECHNICAL LANGUAGE AND THE ABILITY TO ORGANIZE CONCEPTS.

	Texts
	SOLOMON - CORPORATE GOVERNANCE AND ACCOUNTABILITY, 4E, WILEY

	More Information
	SLIDES, ARTICLES AND CASE STUDIES MADE AVAILABLE ON THE WEB SITE

BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2019-10-21]

Marco BISOGNO | ACCOUNTING AND GOVERNANCE