99141 - MISSION, GOVERNANCE E ACCOUNTABILITY DELLE IMPRESE COOPERATIVE

Academic Year 2022/2023

  • Docente: Magalì Fia
  • 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)

Learning outcomes

The course aims to: 

  • illustrate the theme of social responsibility with the aim of characterizing the cooperative as a genetically responsible form of enterprise; 
  • clarify the “cooperative diversity” and introduce key concepts concerning the development of mutualistic to social cooperation; 
  • provide, through an interpretative paradigm based on the concepts of ownership, mission, governance and accountability, a key to understanding the different types of companies.

At the end of the course the student will be able to:

  • identify the different business idealtypes and the main characteristics that distinguish them with reference to the four concepts mentioned above;
  • identify the major issues related to corporate governance and
  • discuss the governance models that characterize the different companies and the cooperative enterprise;
  • understand the objectives of mutualistic and social management and the characteristics defining the level and type of accountability present in them.

Course contents

Contents by lesson

L1- L2 The different theoretical views on corporations (what is a business, what is it for) and the Mission-Governance-Accountability (MGA) model as an interpretative model of different types of businesses.

L3 - The evolution of corporate social responsibility: how social responsibility evolves in different models of capitalism and a reading with the MGA model.

L4 - L6 Mission, governance, accountability in mutual cooperative enterprises and the 7 cooperative principles (qualifying cooperative peculiarities). Guests from the business worlds and cooperative networks will be invited to discuss with students the concepts learned during the class. 

L7 - L8 Accountability in mutual cooperatives theory and practice- CLASSROOM EXERCISE

L9 - The MGA model in the current context and future prospects

L10 - Presentation and discussion of group work.

Readings/Bibliography

  • A. Matacena, Mission , Governance e Accountability delle "aziende" cooperative, in press.
  • One scientific paper of your choice from a list provided by the lecturer and available on virtual.
  • Materials related to the exercise and classroom testimonies.

Slides, the list of required supplementary readings and other materials related to testimonials and classroom exercise  will be made available to students on the Virtual platform, consistently with copyright law.

The bibliography is the same for attending and non-attending students.

WARNING: "Look carefully at the introductory slides because they describe the exam syllabus and any adaptations."

Teaching methods

The course program is deepened by a mixed method:

  • Lectures with examples and cases;
  • A group work;
  • Cooperatives' testimonials;
  • Classroom exercises;
  • Guest lecture.

Assessment methods

Oral exam with a supplementary (non mandatory) work for max extra 2 points. 

  • Three questions of 10 pts each. Additional questions can still be asked by the lecturer.
  • The student may request an extra question if he/she has achieved a grade ≥ 27 pts. The request can be granted or denied. The extra question can: confirm, raise or lower the grade.

Students also have the opportunity to earn an extra bonus, equal to 1 or 2 points, by participating in an optional Supplementary Work to be presented in the classroom during the last class.


Oral Examination:
30L: excellent and very thorough and comprehensive knowledge of the topics covered in the course, ability to analyze critically and make connections, mastery of specific terminology.
28-30: excellent knowledge of a wide range of topics covered in the course, good analytical and critical skills, mastery of specific terminology;
24-27: technically adequate preparation but with some limitations with respect to the topics covered, good analytical skills, although not particularly articulate, expressed in correct language;
18-23: sufficient preparation and analytical skills but related to a limited number of topics covered in the course, use of overall correct language.

Teaching tools

video projector for slides

Office hours

See the website of Magalì Fia