Teaching code

4S01871

Academic staff

Riccardo Stacchezzini, Alessandro Lai

Coordinator

Riccardo Stacchezzini

Credits

9

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES

Period

Secondo semestre LM dal Feb 17, 2025 al May 23, 2025.

Courses Single

Not Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The course aims at increasing students’ understanding of the preparation processes and the information potential of the various forms of corporate reporting. It also aims at developing the students’ ability to critically analyze how companies use reporting to communicate their identity and the main economic, social and environmental performances to investors and other stakeholders.

Prerequisites and basic notions

There are no prerequisites. However, students are encouraged to have basic accounting and budgeting knowledge. Those who do not have this knowledge can ask the teacher for information on introductory readings.

Program

1. Financial reporting
- The informativeness of the financial report
- The most relevant financial ratios
- The consolidated financial statement
2. Sustainability and Integrated reporting
- Social accounting: an introduction
- Sustainability reporting
- Integrated reporting
3. Stakeholder reporting and corporate governance
- The making of corporate reporting
- The foundamental aspect of the corporate governance
- The informativeness of the corporate governance report
- The governance of corporate reporting
4. Critical assessment of corporate reporting
- The quality of corporate reporting
- Legitimation strategies and impression management in corporate reports

Bibliography

Didactic methods

The teaching methods consist of lectures, exercises, case study analyses and company testimonials.
Reference materials (in addition to the slides made available on the teaching moodle)
A. Lai, Il viaggio del corporate reporting verso la sostenibilità, ImpresaProgetto, Electronic Journal of Management, n. 2, 2021*
F. Manes Rossi, R. Levy Orelli, C. Del Sordo, Integrated reporting e valore aziendale, Franco Angeli, 2018
P. Riva, Ruoli di corporate governance. Aspetti organizzativi e DNF, 2020 (pp. 7-28 e 290-310)*
R. Stacchezzini, C. Florio, Bilancio d’impresa. Esercizi svolti, Egea, Milano, 2018 (cap. 11 e 12)

Learning assessment procedures

Written test, aimed at ascertaining knowledge of the different parts of the program. This test consists of 3-4 open questions aimed at demonstrating knowledge of the different parts of the program. The test lasts about 1 hour and a half.
During the course, some exams from previous years will be made available and commented on.

Evaluation criteria

The questions are structured in such a way as to verify the level of knowledge of the different parts of the program. Evaluation tends to ascertain this level of knowledge and the ability to apply this knowledge to practical situations.

Criteria for the composition of the final grade

Assuming a test consisting of 4 questions, each question provides 7-8 points, for a total of 31 points. The test is passed when the student answers at least sufficiently (3.5 / 4 points) to each question and reaches a total score of 18 points. Each point corresponds to 1/31 of the overall score that can be acquired.

Exam language

Italiana