Business Administration

A chartered accountant and auditor, he has been working in the field of administration and taxation for more than twenty years, initially as a freelance professional, also carrying out statutory audits, and subsequently holding positions of responsibility within leading financial institutions.

For more than ten years, he taught in the Department of Business Administration at the Faculty of Economics, Sapienza University of Rome.

Speaker, with reference to financial statement and taxation issues, in second level Master courses.

The main aim of the Business Administration course is to provide the basic knowledge of accounting analysis, management facts and the recording of economic and financial aspects related to companies.

The course is divided into 3 modules covering the topics described below.

Module 1 – The company: models of representation, corporate governance and operation

• The company and the business economy.
• The company: characteristics and models of representation.
• Company management and operation.
• Economic entity and legal entity.
• Corporate governance models.
• The company as a system of resources.
• Resources and inputs.
• Activities, processes and operating systems.

Module 2 – Financial statement: statutory regulations, board of statutory auditors and statutory audit

• The determination of the result for the financial
• The financial statement.
• The financial statement schemes.
• Types of actions.
• Shareholders’ meeting.
• The board of auditors.
• The statutory audit.

Module 3 – Business aggregations, tools for economic decision-making and analysis of business performance

• Shareholders and stakeholders.
• Corporate social responsibility.
• Accounting tools for economic decisions.
• Product lines and strategic business area.
• The analysis of economic and financial performance.
• Business aggregations.
• Business groups.
• The economic communication of companies.

The main purpose of the Business Economics course is to provide basic knowledge of accounting analysis, of management facts and recording of economic and financial aspects relating to companies.

The course trains:

• Knowledge of business theory and business aggregates, company policies, recognition of economic and financial aspects, accounting analysis of business events.
• Ability to understand the principles of corporate governance, the analysis and design of corporate structures and processes, business ethics, the principles and theory of entrepreneurial and managerial decision-making, and the relationship between the business system and the competitive system.

The course trains:

• Knowledge of business theory and business aggregates, company policies, recognition of economic and financial aspects, accounting analysis of business events.
• Ability to understand the principles of corporate governance, the analysis and design of corporate structures and processes, business ethics, the principles and theory of entrepreneurial and managerial decision-making, and the relationship between the business system and the competitive system.

• Knowledge and understanding: theory of business and business aggregates; business policies, principles of corporate governance, analysis and design of business structures and processes, business ethics; principles and theory of entrepreneurial and managerial decision-making; relationships between the business system and the competitive system; ability to understand and value the business, management and organisational aspects of the phenomena of businesses, industries and markets.

• Applied knowledge and understanding: to apply the notions learned to concrete contexts and specific cases concerning companies; to interpret company and institutional economic-financial reports.

A. Autonomy of judgement: ability to take sustainable and argumentative positions on operational problems, strategies and forms of business organisation also on the basis of data and information collected and processed independently; autonomously search and find data, information, sources, doctrine for economic, business and financial assessments.

B. Communication skills: using technically correct and effective vocabulary in a professional context; arguing on business-related topics, with language propriety and adequate scientific references; using different tools for communication and information management; using office automation techniques for reporting, exploiting adequate digital communication techniques.

C. Learning ability: to develop a study method appropriate to the different fields, functional to the autonomous development of knowledge/skills (the acquisition of a study method that is not mechanical or mnemonic, but reasoned and declined with attention to concepts); ability to carry out bibliographical, data, scientific, jurisprudential and normative research; ability to consult and exploit sources in English.

DIDACTICS PROVISION

• 9 hours of recorded video lessons available on the platform;
• 3 synchronous meetings on the platform;
• podcasts of all the video lessons mentioned above.

INTERACTIVE DIDACTICS

• 1 course orientation forum;
• 3 thematic follow-up forums (1 for each module);
• possibility to carry out work in groups;
• 3 structured e-activities (as described in the section “in itinere assessment methods”).

SELF-LEARNING

Teaching materials are provided for each module: in-depth thematic studies, articles and slides by the lecturer, open access readings, online resources, reference bibliography.

• F. Favotto, A. Parbonetti, S. Bozzolan, Economia Aziendale – Modelli, misure, casi (4/ed) McGraw-Hill, Milan, 2016.

Access to the final examination is subject to the following 3 e-activities:

• E-activity 1 – no. 1 paper of approx. 1,000 words – module 1;
• E-activity 2 – no. 1 paper of approx. 1,000 words – module 2;
• E-activity 3 – no. 1 paper of approx. 1,000 words – module 3.

The assessment of learning will take the form of an oral interview on the course contents and on the final report submitted, if any. The grade (min 18, max 30 with possible honours) is determined by the level of performance for each of the following dimensions of the oral interview: mastery of contents, appropriateness of definitions and theoretical references, clarity of argument, command of specialist language.

Italian