Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2015/2016
Belonging course: 
Course of Master's Degree Programme on STRATEGIC MANAGEMENT AND ACCOUNTANCY PROFESSION
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
48

Language

Course description

The course will provide in-depth knowledge about the birth and development of accounting science, which led, in the twentieth century, to the birth of “economia aziendale”.

Prerequisites

knowledge of accounting and of “economia aziendale”.

Syllabus

The interpretation of the concept of "accounting" in relation to its evolution over time. The phases of the evolutionary process of accounting. Accountancy until the invention of double entry. The invention of double entry. Accountancy in the fifteenth century. Accountancy in the sixteenth century. Accountancy in the seventeenth century. Accountancy in the eighteenth century. Accountancy in the nineteenth century until the unification of Italy. Accountancy between the unification of Italy and the early twentieth century: the birth of scientific accounting. Accountancy after Fabio Besta and the birth of “economia aziendale”.

Teaching Methods

Textbooks

Coronella Stefano, Storia della ragioneria italiana. Epoche, uomini e idee, FrancoAngeli, Milano, 2014. Chapter 1; chapter 2; chapter3; chapter 4; chapter 5 only par. 5.1, 5.6, 5.10, 5.11, 5.12, 5.14; chapter 6 only par. 6.1, 6.4, 6.6, 6.7, 6.9, 6.12, 6.18, 6.a; chapter 7 only par. 7.1, 7.3, 7.9, 7.10, 7.20, 7.22, 7a; chapter 8 only par. 8.1, 8.2, 8.3, 8.5, 8.14, 8.18, 8.20, 8.23; chapter 9 only par. 9.1, 9.2, 9.3, 9.4, 9.6, 9.11, 9.b, 9.c, 9.d; chapter 10; chapter 11 only par. 11.1, 11.2, 11.6, 11.a; chapter12; chapter 13; “Considerazioni conclusive”.

Learning assessment

The assessment of the expected learning outcomes at the end of the course will occur through a written exam which includes essay questions, closed-choice questions and exercises.

More information