Prof. Selena Aureli

• Slides, cases, articles, reports indicated on the course website are to be considered an integral part of the program

Argomenti del programma: The course aims to provide students with knowledge and skills related to management control tools, understood as the system that guides behaviors toward the pursuit of company objectives using accounting techniques and formal performance evaluation processes.

• Teaching material (ppt slides and papers) will be provided by the teachers through VIRTUALE.

Argomenti del programma: The course content starts with the provision of key concepts and the theoretical basis necessary for understanding and implementing the concepts of corporate social responsibility, sustainability and its multifaced dimensions related to economic, social, environmental and ethical aspects. Theoretical constructs and main theories on which the concept of sustainability is grounded will be analyzed (e.g.

• Teaching material (ppt slides, exercises on word and excel, and pdf files) distributed by the teacher and downloadable from the online teaching material repository named VIRTUALE

Argomenti del programma: The course will focus on the following topics: 1) Financial Accounting vs Managerial Accounting 2) Basic accounting concepts and principles (e.g. accrual accounting, going concern, materiality) and recap of horizontal model for bookkeeping 3) Financial Statements: - The Balance Sheet - Income Statement - Cash flow statement 4) Common Size analysis and comparative analysis of company Financial Statements 5) Margins…

• Study material includes ppt slides, exercices and the following book chapters. All materials will be uploaded on VIRTUALE and made available to students online.

Argomenti del programma: The key themes of the course are the following: 1. Introduction to the world of accounting focusing on the following topics: differences between financial accounting and managerial accounting;bookkeeping and the accounting equation; accounting principles 2. Financial statements (structure, interpretation and analysis) as management control tool 3.