- Docente: Emilia Gazzoni
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Management for Social Economy (cod. 8843)
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from Feb 12, 2024 to Mar 12, 2024
Learning outcomes
The course aims to illustrate the theme of social responsibility with the objective of characterising the cooperative as a genetically responsible form of enterprise; to clarify the cooperative otherness and introduce the key concepts concerning the development of cooperation from mutualistic to social; to provide, through an interpretative paradigm based on the concepts of ownership, mission, governance and accountability a key to understanding the different types of enterprises. At the end of the course students will be able to: identify the different ideal types of enterprise and the main characteristics that distinguish them with reference to the four aforementioned concepts; identify the main themes related to corporate governance and discuss the governance models that characterise the different enterprises and the cooperative enterprise; understand the objectives of mutual and social management and the defining characteristics of the level and type of accountability present in them.
Course contents
Course presentation.
The otherness of the cooperative enterprise in the for-profit and non-profit context: introductory aspects.
The conditions of corporatism and the mutualistic finality. Economic dynamics, the raising of financial capital and capitalisation conditions.
Cooperative accountability according to the multidimensional model. Principles and tools for measuring performance.
The financial statements of the cooperative enterprise. The representation of mutuality and the determination of returns.
Governance structure and planning and control tools in cooperatives.
Readings/Bibliography
A. Matacena (2017), '“Le cooperative imprese “altere”. Mission, Governance e Accountability”, (except paragraphs 3.5 , 4.1 and 4.3).
Slides, exercises and other material to be made available to students on the Virtual platform.
Teaching methods
The course programme is conducted with lectures accompanied by analyses of company cases and the performance of exercises.
Company testimonials by experts from the cooperative world are also provided.
Assessment methods
The final examination consists of a compulsory written test (grade expressed in thirtieths).
Assessment of learning
Sufficient preparation and ability to analyse, expressed in formally correct language → 18- 22;
Technically adequate preparation, sufficient ability to analyse, even if not particularly articulate, expressed in correct language → 23-26;
Thorough knowledge of the topics addressed in the course, good analytical and critical skills, mastery of specific terminology → 27-29;
Very thorough knowledge of the topics covered in the course, ability to analyse critically and make connections, mastery of specific terminology → 30 30L.
Teaching tools
The instrument used to conduct the lessons is the video projector.
Office hours
See the website of Emilia Gazzoni