- Docente: Giorgio Rusticali
- Credits: 4
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Economics, Consultancy and Accounting (cod. 5981)
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from Nov 09, 2023 to Dec 14, 2023
Learning outcomes
At the end of the course, the student acquires an overall view of the accounting methods and operational tools aimed at rationalizing corporate management processes, and is characterized by an institutional slant, recognizing the central role of corporate governance arrangements and organizational culture for the most effective configuration of planning and control systems and corporate risk management.
Course contents
Corporate governance and internal control systems
From Co.So. report to Enterprise Risk Management
Corporate risk management
Corporate governance models
The Modello Organizzativo Gestione Controllo D.lgs. 231/2001
The nature of management accounting
Directional control
Management accounting system design
Readings/Bibliography
Material provided by the teacher
Teaching methods
Lectures in the classroom.
The lessons are characterized by both a theoretical and operational cut.
The educational activities will be carried out in interactive mode, to stimulate the participation of students and their growth.
Assessment methods
Written test.
The exam method indicated is already confirmed in the period of mixed teaching or exclusively online.
Any online written test will take place through EOL, with video surveillance on Zoom.
In order for the written test to be passed, it is necessary that the student demonstrates that he has achieved sufficient knowledge of all the parts of the program included in the test itself.
Voting graduation grid:
18-23: sufficient preparation and analysis skills but related to a limited number of topics addressed in the course, use of an overall correct language;
24-27: technically adequate preparation but with some limitations with respect to the topics covered, good analytical skills, even if not particularly articulated, expressed in a correct language;
28-30: excellent knowledge of a large number of topics addressed in the course, good analysis and criticism skills, mastery of specific terminology;
30L: excellent knowledge and very thorough and exhaustive of the topics addressed in the course, ability to critical analysis and link, mastery of specific terminology.
Teaching tools
Power point presentation
Office hours
See the website of Giorgio Rusticali