Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2016/2017
Belonging course: 
Course of Master's Degree Programme on STRATEGIC MANAGEMENT AND ACCOUNTANCY PROFESSION
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
6
Year of study: 
2
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

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”.

Expected learning outcomes
Knowledge and understanding:
Students will demonstrate to know the evolution of accounting and of “Economia Aziendale” (Business Administration).

Applying Knowledge and understanding:
Students will demonstrate to illustrate the history of accounting and of “Economia Aziendale” (Business Administration) and how to apply the double entry.

Making judgments:
Students will demonstrate the ability to choose, among different options, the most appropriate and effective solution.

Communication:
Students will demonstrate the ability to communicate the acquired knowledge in a clear and appropriate way.

Lifelong learning skills:
Students must demonstrate a good capacity of learning and application of acquired knowledge.

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”.

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

Lectures and in-depth analyses.

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

For any other information and additional material, please refer to the professor's website.