Business Administration and Financial Reporting
A.Y. 2026/2027
Learning objectives
Undefined
Expected learning outcomes
Undefined
Lesson period: Second trimester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
Second trimester
Course syllabus
During the course, the following topics will be covered:
- the concept of economic activity and the fundamentals of business administration;
- the main managerial activities, or business functions, of the business enterprise (economic combinations and coordination mechanisms);
- the institutional arrangements (institutional governance) of the business enterprise;
- the concepts of institutional equilibrium and economic sustainability;
- the concepts of business strategy and strategic planning;
- the economic environment and the competitive system;
- the main organizational structures and organizational forms;
- the fundamental concepts of strategic and operational marketing;
- standardization strategies and the expansion of business activities (economic combinations);
- the basic structure and principles of financial statements, with particular reference to the income statement and the balance sheet;
- the main approaches to the reclassification of the income statement and the balance sheet, together with the principal financial ratios.
- the concept of economic activity and the fundamentals of business administration;
- the main managerial activities, or business functions, of the business enterprise (economic combinations and coordination mechanisms);
- the institutional arrangements (institutional governance) of the business enterprise;
- the concepts of institutional equilibrium and economic sustainability;
- the concepts of business strategy and strategic planning;
- the economic environment and the competitive system;
- the main organizational structures and organizational forms;
- the fundamental concepts of strategic and operational marketing;
- standardization strategies and the expansion of business activities (economic combinations);
- the basic structure and principles of financial statements, with particular reference to the income statement and the balance sheet;
- the main approaches to the reclassification of the income statement and the balance sheet, together with the principal financial ratios.
Prerequisites for admission
As this is a first-year course offered in the second term, no prior knowledge is required
Teaching methods
The course is designed to introduce and develop the main concepts and analytical frameworks of business administration and financial accounting. Accordingly, the teaching methods include:
· classical lectures to provide students with the theoretical/conceptual foundations of the discipline;
· business case analyses and practical exercises to develop students' ability to apply theoretical knowledge in real-world contexts;
· group work aimed at fostering critical thinking and communication skills;
· guest lectures delivered by professionals from the business sector on a range of management topics, including entrepreneurship, business operations, and marketing.
The course is delivered in a blended-learning format, consisting of:
· 40 hours of in-person lectures;
· 26 hours of synchronous online lectures delivered via Microsoft Teams;
· 14 hours of asynchronous online learning activities through the MyAriel platform.
During the course, students will also complete a formative assessment, allowing them to evaluate their level of preparation. The assessment will then be reviewed collectively either during class or through Microsoft Teams.
· classical lectures to provide students with the theoretical/conceptual foundations of the discipline;
· business case analyses and practical exercises to develop students' ability to apply theoretical knowledge in real-world contexts;
· group work aimed at fostering critical thinking and communication skills;
· guest lectures delivered by professionals from the business sector on a range of management topics, including entrepreneurship, business operations, and marketing.
The course is delivered in a blended-learning format, consisting of:
· 40 hours of in-person lectures;
· 26 hours of synchronous online lectures delivered via Microsoft Teams;
· 14 hours of asynchronous online learning activities through the MyAriel platform.
During the course, students will also complete a formative assessment, allowing them to evaluate their level of preparation. The assessment will then be reviewed collectively either during class or through Microsoft Teams.
Teaching Resources
The required course materials differ significantly for ATTENDING and NON-ATTENDING students.
· For ATTENDING students, the required course materials consist exclusively of the lecture slides (made available by the instructor after each class) and additional learning resources (e.g., videos and articles) provided by the instructor through the MyAriel online platform.
· For NON-ATTENDING students, the required course materials consist of:
1. G. Airoldi, G. Brunetti, and V. Coda, Corso di economia aziendale, Il Mulino (2020 edition). For the purposes of the final assessment, all chapters are included except:
o Chapter 6: all sections are included except Sections 6.5 and 6.6;
o Chapter 7: to be read only as supplementary material to the lecture slides provided by the instructor.
2. The lecture slides covering the Financial Statements and Marketing sections of the course, made available by the instructor through the MyAriel online platform.
· For ATTENDING students, the required course materials consist exclusively of the lecture slides (made available by the instructor after each class) and additional learning resources (e.g., videos and articles) provided by the instructor through the MyAriel online platform.
· For NON-ATTENDING students, the required course materials consist of:
1. G. Airoldi, G. Brunetti, and V. Coda, Corso di economia aziendale, Il Mulino (2020 edition). For the purposes of the final assessment, all chapters are included except:
o Chapter 6: all sections are included except Sections 6.5 and 6.6;
o Chapter 7: to be read only as supplementary material to the lecture slides provided by the instructor.
2. The lecture slides covering the Financial Statements and Marketing sections of the course, made available by the instructor through the MyAriel online platform.
Assessment methods and Criteria
The assessment methods differ significantly for ATTENDING and NON-ATTENDING students. A student is considered ATTENDING if they attend at least 50% of the face-to-face classes, at least 50% of the synchronous online sessions, and at least 50% of the asynchronous online activities.
For ATTENDING students:
· Learning assessment consists of a mid-term written examination (approximately 1 hour and 15 minutes) and a final written examination at the end of the course (approximately 1 hour and 30 minutes). The final grade is calculated as the average of the two examinations. Only students who meet the 50% attendance requirement are eligible to take the mid-term examination.
· The examination includes multiple-choice questions on Business Administration, closed- and open-ended exercises on Financial Accounting and Financial Statements (including one exercise requiring the reclassification of either the balance sheet or the income statement), and open-ended questions on business administration theories.
· Attending students may also complete an optional group project, whose details will be presented during the first weeks of the course. Successful completion of the project may award up to 3 additional points to the final examination grade.
For NON-ATTENDING students:
· Learning assessment consists of a single final written examination (approximately 2 hours and 30 minutes) covering all the contents of the textbook by Airoldi, Brunetti, and Coda, as specified in the course reference materials.
· The examination includes multiple-choice questions on Business Administration, closed- and open-ended exercises on Financial Accounting and Financial Statements (including one exercise requiring the reclassification of either the balance sheet or the income statement), and open-ended questions on business administration theories.
Assessment criteria take into account the completeness of the answers, technical accuracy, quality of argumentation, and appropriate use of specialist terminology.
The examination is designed to:
· assess the achievement of the intended learning outcomes in terms of knowledge and understanding, particularly through the multiple-choice questions;
· evaluate students' independent judgement, including, where appropriate, through the analysis of business cases discussed during the course, particularly in the open-ended questions;
· assess students' command of the specialised terminology relating to the economic functioning of business organisations and their ability to present arguments in a clear and well-structured manner, particularly in the open-ended questions.
Grading criteria
A) Grades from 18 to 22 are awarded when the student demonstrates:
· an adequate level of knowledge and applied understanding of the course content;
· a limited ability to collect and/or interpret information and formulate independent judgements;
· satisfactory communication skills, particularly in the use of specialised business and management terminology.
B) Grades from 23 to 26 are awarded when the student demonstrates:
· a satisfactory level of knowledge and applied understanding of the course content;
· a satisfactory ability to collect and/or interpret information and formulate independent judgements;
· good communication skills, particularly in the use of specialised business and management terminology.
C) Grades from 27 to 30 are awarded when the student demonstrates:
· good to excellent knowledge and applied understanding of the course content;
· good to excellent ability to collect and/or interpret information and formulate independent judgements;
· fully appropriate communication skills, particularly in the use of specialised business and management terminology.
D) A grade of 30 cum laude is awarded to students who demonstrate excellent knowledge and applied understanding of the course content, outstanding independent judgement, and excellent communication skills.
For ATTENDING students:
· Learning assessment consists of a mid-term written examination (approximately 1 hour and 15 minutes) and a final written examination at the end of the course (approximately 1 hour and 30 minutes). The final grade is calculated as the average of the two examinations. Only students who meet the 50% attendance requirement are eligible to take the mid-term examination.
· The examination includes multiple-choice questions on Business Administration, closed- and open-ended exercises on Financial Accounting and Financial Statements (including one exercise requiring the reclassification of either the balance sheet or the income statement), and open-ended questions on business administration theories.
· Attending students may also complete an optional group project, whose details will be presented during the first weeks of the course. Successful completion of the project may award up to 3 additional points to the final examination grade.
For NON-ATTENDING students:
· Learning assessment consists of a single final written examination (approximately 2 hours and 30 minutes) covering all the contents of the textbook by Airoldi, Brunetti, and Coda, as specified in the course reference materials.
· The examination includes multiple-choice questions on Business Administration, closed- and open-ended exercises on Financial Accounting and Financial Statements (including one exercise requiring the reclassification of either the balance sheet or the income statement), and open-ended questions on business administration theories.
Assessment criteria take into account the completeness of the answers, technical accuracy, quality of argumentation, and appropriate use of specialist terminology.
The examination is designed to:
· assess the achievement of the intended learning outcomes in terms of knowledge and understanding, particularly through the multiple-choice questions;
· evaluate students' independent judgement, including, where appropriate, through the analysis of business cases discussed during the course, particularly in the open-ended questions;
· assess students' command of the specialised terminology relating to the economic functioning of business organisations and their ability to present arguments in a clear and well-structured manner, particularly in the open-ended questions.
Grading criteria
A) Grades from 18 to 22 are awarded when the student demonstrates:
· an adequate level of knowledge and applied understanding of the course content;
· a limited ability to collect and/or interpret information and formulate independent judgements;
· satisfactory communication skills, particularly in the use of specialised business and management terminology.
B) Grades from 23 to 26 are awarded when the student demonstrates:
· a satisfactory level of knowledge and applied understanding of the course content;
· a satisfactory ability to collect and/or interpret information and formulate independent judgements;
· good communication skills, particularly in the use of specialised business and management terminology.
C) Grades from 27 to 30 are awarded when the student demonstrates:
· good to excellent knowledge and applied understanding of the course content;
· good to excellent ability to collect and/or interpret information and formulate independent judgements;
· fully appropriate communication skills, particularly in the use of specialised business and management terminology.
D) A grade of 30 cum laude is awarded to students who demonstrate excellent knowledge and applied understanding of the course content, outstanding independent judgement, and excellent communication skills.
ECON-06/A - Business Administration, Accounting & Performance Measurement - University credits: 12
Asynchronous teaching: 14 hours
Synchronous online teaching: 26 hours
Lessons: 40 hours
Synchronous online teaching: 26 hours
Lessons: 40 hours
Professor:
Barbato Giovanni
Professor(s)
Reception:
to be organized by email to [email protected]