Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2019/2020
Belonging course: 
Course of Bachelor's Degree Programme on ADMINISTRATION AND ORGANIZATION SCIENCE
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Credits: 
6
Year of study: 
3
Teachers: 
Cycle: 
Second semester
Hours of front activity: 
48

Language

Italian

Course description

The aim of the course is to provide knowledge on the management, recognition, measurement and reporting of human capital. The emphasis is placed on the strategic management of human capital, on the accounting of the labour factor, on the models developed for its measurement and the main documents through which to provide information to stakeholders about human capital, including the financial statements.

The learning objectives of the course can be declined as follows.
Knowledge and understanding skills. At the end of the course, the student acquires the basic concepts concerning the strategic management of human capital, the preparation of accounting records related to the labour factor, the models for the measurement of human capital and the documents for its reporting. The knowledge and understanding skills are acquired through lectures, exercises aimed at the preparation of accounting records and the analysis of documents through which companies provide information about human capital. The mode of verification of this knowledge and skills consists in carrying out exercises and reading documents for reporting of information on human capital.

Ability to apply knowledge and understanding. At the end of the course, the student is able to identify human resources management strategies for value creation, to draw up accounting records related to the labour factor, to distinguish the different models of measurement of human capital and to prepare, read and interpret the various documents through which companies report information on human capital. The mode of verification of these abilities to apply knowledge and understanding consists in carrying out exercises and reading documents for the reporting of information on human capital.

Autonomy of judgment. At the end of the course, the student is able to identify the appropriate mode of management of human resources for the creation of value, preparation of accounting records related to the labour factor and measurement of human capital. In addition, the student is able to interpret the data presented in various documents for reporting information on human capital, in order to formulate autonomous judgments necessary to support the decision-making processes that take place in the company. The autonomy of judgment is developed and verified through the performance of exercises and the reading of documents for the reporting of information on human capital.

Communicative ability. At the end of the course, the student is able to explain how to manage human resources for the creation of value, to draw up accounting records related to the labour factor and to measure human capital, and to interpret the data set out in the various documents for reporting information on human capital. Communication skills are developed through exercises and analysis of documents for reporting information on human capital. The verification of the acquisition of communication skills takes place through the evaluation of the student’s ability to exhibit and argue, its communicative effectiveness, the terminological correctness on the occasion of the exam.

Ability to learn. At the end of the course, the student is able to independently deepen the topics and specific regulatory sources of management, recognition and measurement of human capital, as well as those relating to the drafting of documents for the reporting of information on human capital. Learning skills are achieved and tested in the context of frontal lessons, through practical exercises and evaluated through the performance of the exam.

Prerequisites

It is necessary to have acquired and assimilated the knowledge provided during the course of Business Administration.

Syllabus

The content of the course can be divided into several blocks of lessons, the duration of which depends on the level of preparation of the students and their familiarity with the basic concepts. On average, the course is structured as follows:
I block (8 hours):
Human resource management for value creation

II block (16 hours)
Recognition of accounting records relating to the labour factor

III block (8 hours)
Models for the measurement of human capital

IV block (16 hours)
Disclosure on human capital

The course deals with the following topics: Management of human resources for value creation; Recognition of accounting records relating to the labour factor; Models for the measurement of human capital; Disclosure on human capital.

Teaching Methods

The teaching activity of the course is organized in frontal lessons and exercises.

Textbooks

Alvino F., Il capitale umano in economia aziendale. Valutazione, controllo e comunicazione, Giappichelli, u.e. (cap. 1, 2, 3, 4, 5)
Andrei P., Fellegara A., Contabilità generale e bilancio d’impresa, Giappichelli, u.e. (cap. 1, 4)

Learning assessment

The final exam includes an oral exam.
To pass the exam, the student must have a grade of not less than 18/30.
The student achieves the score of 18/30 when demonstrating that he has acquired sufficient knowledge of the topics covered in the course. To achieve a score of 30/30 cum laude, the student must demonstrate an excellent knowledge of all the topics covered during the course.
During the course will be carried out exercises in itinere also intended as opportunities for self-assessment by the student of its knowledge.

More information

Lectures are in Italian. The professor is fluent in English and is available to interact with students in English, also during the examination.