Marco BISOGNO | ACCOUNTING AND GOVERNANCE
Marco BISOGNO ACCOUNTING AND GOVERNANCE
cod. 0212700143
ACCOUNTING AND GOVERNANCE
| 0212700143 | |
| DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS | |
| EQF6 | |
| BUSINESS MANAGEMENT | |
| 2019/2020 |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 10 | 30 | LESSONS |
| Objectives | |
|---|---|
| THIS COURSE AIMS TO PROVIDE A DEEP UNDERSTANDING OF ACCOUNTING TOOLS AND REGULATION 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. STUDENTS WILL HAVE THE ABILITY TO DISCUSS ACCOUNTING TOOLS IN RELATION TO DUTIES OF THE BOARD OF DIRECTORS AND CEO, AS WELL AS THE ABILITY TO EVALUATE THE RISK MANAGEMENT SYSTEM OF A COMPANY. |
| 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 LASTS 30 HOURS (10 ECTS) AND IS ESSENTIALLY BASED ON LECTURES AND DISCUSSION OF CASE STUDIES. THE MAIN TOPICS ARE AS FOLLOWS: -ACCOUNTING REGULATION. ACCOUNTING MANIPULATION AND FRAUD (6 HOURS) -CORPORATE GOVERNANCE (6 HOURS) -INTERNAL CONTROLS AND INTERNAL AUDITING (6 HOURS) -RISK MANAGEMENT SYSTEMS (6 HOURS) -INTEGRATED REPORTING (6 HOURS). ATTENDING THE COURSE IS MANDATORY. |
| 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. |
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