Teaching code

4S02502

Teacher

Mattia Viale

Coordinator

Mattia Viale

Credits

6

Language

Italian

Scientific Disciplinary Sector (SSD)

SECS-P/12 - ECONOMIC HISTORY

Period

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

Courses Single

Authorized

Lessons timetable Moodle Seminars 0

Learning objectives

The knowledge of historical facts related to business and management history is a solid practical tool supporting economics and business interpretation. Only in this way, the student who will soon face a practical job experience will acquire some critical and practical information to fulfil his education in economics and business and get a better comprehension of the phenomena.
Historical knowledge also has a strong effect on civic attitudes, not less significant than technical ones. During the course, a student is required to complete personal work through the utilization of economic data bank (Cerved or others), information media to reach skills that enable to get a personal, independent knowledge of the situation of institution, banks, small and big companies.

Prerequisites and basic notions

There are no requirements

Program

First Part: How Has Business Evolved Over the Centuries?
How has economic development, which began in the Middle Ages and first transformed Europe before expanding worldwide, influenced business models?
During the course, we will analyze the evolution of business from the Middle Ages to the present, examining how economic, technological, and social changes have shaped organizational structures and production models. The lectures will explore key historical turning points and transformations that have led to the development of modern enterprises.
Main Topics:
- The medieval craft workshop
- The putting-out system
- The emergence of the factory system
- Big Business
- Taylorism and Fordism
- Japanese business conglomerates
- Toyotism
- Industrial districts


Second Part: How Has the Accounting Discipline Evolved Over the Centuries?
How has the accounting profession changed? And what tools have developed over time?
Throughout the course, we will seek to answer these questions by describing the evolution of accounting as a discipline and profession, from antiquity to the present day. The lectures will analyze key historical transitions, theoretical developments, and technical innovations that have shaped modern accounting.
Main Topics:
- Definition and significance of accounting history
- Accounting in antiquity
- Bookkeeping
- Mechanization, computerization, and information systems
- Financial accounting: theory and practice
- Management accounting: theory and practice
- Auditing
- The process of professionalization
- Accounting and financial scandals
- Bankruptcies and corporate failures

Bibliography

Didactic methods

Lectures and possible in-depth seminars. Teaching materials used in lectures will be available on the teaching webpage.

Learning assessment procedures

The exam consists of an individual written test covering the entire syllabus, designed to assess students’ understanding of the course material. The test is divided into three questions and lasts 90 minutes.

Evaluation criteria

The exam is structured to assess the level of mastery of the main topics covered in the syllabus.

Criteria for the composition of the final grade

The written exam is graded on a thirty-point scale. The final grade is determined by the average of the scores obtained in the three questions, provided each question meets the minimum passing requirements.

Exam language

Italiano