Università degli Studi di Napoli "Parthenope"

Teaching schedule

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First Semester
Hours of front activity: 



Course description

The Course aims at a triple objective. The first explains the basic rules of operation, management and organization of a company. The second focuses on the concept of process by proposing an interpretation of the company according to a procedural perspective: the company as a set of interrelated processes. A third objective is to investigate the issues of strategic and operational risk from a managerial and management point of view. Specifically with this objective, the course aims to examine and discuss:
• different sources of risk in the enterprise;
• the most effective risk measurement systems;
• ways how to help the board to take measured risk decisions;
• the governance and pro / counter issues of Enterprise Risk Management organizational models that are outlining the industrial system.

Learning outcomes declined compared to Dublin descriptors (student has to prove):

Knowledge and understanding skills
- to know the basilar rationale leading the managerial, organizational choices of the firms, also considering their performances
- to understand the basic dynamics of business processes,
- to have adequate specific terminology,

Knowledge and understanding skills applied
- knowing how to evaluate the main performance indicators
- to interpret the type of process and its risks when you look at the content of an economic magazine,

Judgment autonomy
- to elaborate independent judgments on the type of solution adopted by the company,
- to have developed the ability to understand operational and strategic risks to undertake management choices,
- to be able to interpret the logic of functioning of the main business processes,
- to understand the significance of risk in the company and its prevailing organizational models,

Communicative Skills
- succeed in transmitting to not experts such knowledge,

Ability to learn
- to point out to people who are not familiar with the basic concepts of business administration and accountability the basilar criteria of companies strategies and choices,
- to be able to explain a short process that matches the logic of a business operating and the associated risks using an appropriate scientific language.


In any case, for students who have no knowledge of the functioning of the economic system, the preliminary reading of some text would be preferable.


The program is divided into 16 teaching units, each lasting 2 hours. These 32 hours add to the 16 hours dedicated to seminars, exercises and cases.
I contenuti del corso riguardano, per la prima parte:
I. L’economia aziendale
II. Il sistema ambiente
III. Le funzioni aziendali caratteristiche
IV. Le altre funzioni aziendali
V. Cenni sul concetto di bilancio
VI. I costi aziendali
VII. L’analisi Bep
VIII. Il concetto di processo in economia aziendale
IX. La rappresentazione dei processi
X. La capacità produttiva dei processi
Per la seconda parte le tematiche considerate nel corso sono relative a:
1. Gli sviluppi del Risk Management: dal governo dei controlli alla
sostenibilità dei rischi
2. L’assetto organizzativo orientato al Risk Management
3. Sistemi di identificazione e valutazione dei rischi d’impresa
4. Gli strumenti di misurazione, definizione e categorizzazione dei rischi
5. I processi e le strategie di gestione dei rischi d’impresa
6. Il reporting dei rischi.

The course aims first of all to provide a basic understanding of the company concept, its organizational model, the basic concepts that guide its management and performance measurement.
Then, the part relating to the processes that characterize the company activity is analyzed.
Moreover, the course focuses on risk analysis, their breakdown, management and sustainability.
Some seminars, exercises and cases enrich and complete the course.

Teaching Methods

Frontal lessons (also via teams, if necessary). There are also forecasted 4 2-hours seminars, 2 lessons for case-studies discussions as well as 2 lessons dedicated to the exercises. In agreement with the students, it is also possible to carry out work in team on a topic to be defined.


Miolo Vitali, 2000, Corso di economia aziendale, Giappichelli.
A. Sinibaldi, 2009, La gestione dei processi in azienda, FAngeli.

S. Salomone, Il governo sistemico dei rischi nella gestione d'impresa. Una balanced scorecard per il risk management, Egea, 2013.
The course notes are available on request by the teacher.

Learning assessment

To ensure the level of understanding of the topics by the students, a written and possibly oral test is planned. The latter at the discretion of the teacher.
The audit report normally includes 5 open questions throughout the course that are evaluate with a mark up to 6 point each.
The duration of the test is 60 minutes.
At the moment, as per the Rector's Decree, the submission of 60 closed-ended questions is planned through the Respondus platform.

More information

The teacher receives Tuesday from 10.00 to 13.00. But it is always available at other times by appointment. Also by Teams.