Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
Belonging course: 
Course of Bachelor's Degree Programme on PUBLIC ADMINISTRATION AND ORGANIZATION
Disciplinary sector: 
Year of study: 
First Semester
Hours of front activity: 



Course description

The aims of the course is to provide to students the knowledge on the measurement, management, control and representation of human capital in the budget, addressing the student in understanding the main human resources management policies and issues in terms of motivation and skills, relationship management, acquisition, and so forth. The study of cases allows us to understand the theoretical framework
To the end of course the students will be able to identify the value of human resources employed in companies operating in both the public and private sectors, as well as public-private.
Particular attention will be paid to regulated sectors, as shipping and the cruise sectors. The introduction and discussion of case studies, the reading of financial statements and other documents prepared from companies, as well as the support of managers in the classroom will be useful to better understand the different analysis releted to the HR.




Modules A and B: The introduction to the course. The strategic approach to Human Capital (HC) and to the value measures. Human resource management (HRM) for the value creation. HRM, performance measurement and external reporting. Value of HC and value of firm. Value of HC in the financial statements. Case studies. HC: logics and instruments for the measurement. Human resource accounting (HCA): some models based on costs and value. KPIs and benchmarking analysis. Internal reporting. Case study: measurement of performance by seafarers aboard ships. Skills and human resources assessment. The quantitative models. Control systems of the human resources in the strategic business units. Human resources measurement in the cruise industry.

Module A and B - The aim of the course is to introduce the concepts of human capital in the business administration approach and measures of value in the strategic perspective. Thanks to the accounting models based on the costs and value will be identify the drivers related to the participation of HR in the processes performance.

Teaching Methods

classroom-taught lesson, practice exercise, case studies


Alvino F. (2000) Le competenze e la valutazione del capitale umano in economia aziendale – Edit by Giappichelli

The lecturers will provide others teaching material during the course.

Learning assessment

Student’s knowledge is verified through an oral test.
To pass the exam, the student must score a minimum of 18/30.
The student reaches the 18/30 vote, when he demonstrates that he has gained sufficient knowledge of the topics being discussed in the course. To achieve a score of 30/30 and praise, the student must demonstrate that he has gained an excellent knowledge of all the topics dealt with during the course.

More information