Courses 1St Semester

COURSES 1ST SEMESTER

COURSES 2ND SEMESTER

IMPORTANT NOTE ABOUT COURSE SELECTION

ITALIAN LANGUAGE COURSE FOR FOREIGN STUDENTS

ACADEMIC CALENDAR:

SYLLABUS OF THE COURSES:

Accountability and Extended Performance Measurement in Public Services

Accounting Ethics and Social Responsability

Administration and Strategy (C.I.): Administrative Processes

Administration and Strategy (C.I.): Corporate Strategy Laboratory

Business Performance Analytics

Crash Course in Accounting

comparative Labour Law

Development and International Cooperation Economics

Financial Analysis

Fund Raising

Human Resources Development and Leadership

International Accounting Standards

International Economics (I.C.): International Finance

International Economics (I.C.): International Trade

Investments

Management Accounting and Strategic Control (I.C.): Financial Analysis

Management Accounting and Strategic Control (IC.): Performance Management Systems

Management and Accounting of Public-Private Partnerships

Merchant Banking and Private Equity

Quantitative Methods (I.C.): Data Mining

Quantitative Methods (I.C.): Econometrics

Social Entrepreneurship

Courses 1st semester

Course / Hours / ECTS / 1° semester
1° semi-cycle / 2° semi-cycle
ADMINISTRATION AND STRATEGY (C.I.): ADMINISTRATIVE PROCESSES / 30 / 6 / 
CRASH COURSE IN ACCOUNTING / 30 / 6 / 
INTERNATIONAL ACCOUNTING STANDARDS / 30 / 6 / 
INTERNATIONAL ECONOMICS (I.C.):
INTERNATIONAL FINANCE / 30 / 6 / 
ADMINISTRATION AND STRATEGY (C.I.)
CORPORATE STRATEGY LABORATORY / 30 / 3 / 
BUSINESS PERFORMANCE ANALYTICS / 30 / 6 / 
HUMAN RESOURCES DEVELOPMENT AND LEADERSHIP / 30 / 6 / 
INTERNATIONAL ECONOMICS (C.I.):
INTERNATIONAL TRADE / 30 / 6 / 

Courses 2ndsemester

Course / Hours / ECTS / 2° semester
1° semi-cycle / 2° semi-cycle
FINANCIAL ANALYSIS(undergraduate) / 60 / 8 /  / 
INVESTMENTS (undergraduate) / 42 / 6 /  / 
SOCIAL ENTREPRENEURSHIP / 30 / 6 /  / 
ACCOUNTING ETHICS AND SOCIAL RESPONSIBILITY(undergraduate) / 40 / 6 / 
COMPARATIVE LABOUR LAW / 30 / 6 / 
DEVELOPMENTE AND INTERNATIONAL COOPERATION ECONOMICS / 30 / 6 / 
FUND RAISING / 30 / 6 / 
MANAGEMENT ACCOUNTING AND STRATEGIC CONTROL (IC.): PERFORMANCE MANAGEMENT SYSTEMS / 30 / 6 / 
MANAGEMENT AND ACCOUNTING OF PUBLIC-PRIVATE PARTNERSHIPS / 30 / 6 / 
QUANTITATIVE METHODS (C.I.)
ECONOMETRICS / 30 / 6 / 
ACCOUNTABILITY AND EXTENDED PERFORMANCE MEASUREMENT IN PUBLIC SERVICES / 30 / 6 / 
MANAGEMENT ACCOUNTING AND STRATEGIC CONTROL (I.C.): FINANCIAL ANALYSIS / 30 / 6 / 
MERCHANT BANKING AND PRIVATE EQUITY / 30 / 6 / 
QUANTITATIVE METHODS (C.I.)
DATA MINING / 30 / 6 / 

Important note about course selection

The exchange is with Forlì campus

so students have to carry out all their administrative procedures in Forlì and they have to take courses in Forlì.

In our Forlì School of Economics

it is possible to take both undergraduate and postgraduate courses, for all exchange students,

independently of their level (undergraduate or postgraduate)

Anyway only 2nd level (postgraduate) degree students

have the chance to take some courses in Bologna,

from those offered by the following degree courses:

Laurea Magistralis in Economics:

Quantitative Finance:

On the other hand it is not possible for them to take other courses at the School of Economics in Bologna nor for under graduate students to take courses there

unless they have strict motivation connected with their study plan.

At the end, it is possible to take some courses in Forlì

among the ones offered by other Schools,

in particular by the Faculty of Political Sciences R. Ruffilli.

Italian Language Course for foreign students

Our linguistic Center (CLA) organises Italian courses for exchange students

who can attend one free course.

The courses are run in two periods:

September to mid-November (I semester)

February to mid-April (II semester)

Courses are offered at the following levels:

A2 (elementary)

B1 (Intermediate)

B2 (Upper Intermediate)

For absolute beginner students CLA offers an on-line self-learning course (level A1).

To enrol in the Italian Language courses, it is necessary to enrol before the departure: check the deadlines and further information at the webpage:

section “Italian Language Courses for Foreign Students”

ACADEMIC CALENDAR:

Lessons
(1stpart – 1st semester) / 22/09/14 - 29/10/14
Exams / 30/10/14 – 08/11/14
Lessons
(2ndpart – 1st semester) / 10/11/14 – 22/12/14
Christmas Holidays / 24/12/14 – 06/10/15
Exams / 07/01/15 – 20/02/15
Lessons
(1stpart – 2ndsemester) / 23/02/15 – 01/04/15
EasterHolidays / 02/04/15 – 07/04/15
Exams / 08/04/15 – 17/04/14
Lessons
(2ndpart – 2ndsemester) / 20/04/15 – 29/05/15
Exams / 01/06/15 – 24/07/15
Exams / 28/08/15 – 15/09/15

ACCOUNTABILITY AND EXTENDED PERFORMANCE MEASUREMENT IN PUBLIC SERVICES

Guthrie James

Number of ECTS credits: 6

Learning outcomes

The aim of the course is to provide knowledge about the different dimensions of accountability of the public company and the tools to initiate strategic planning processes and social reporting . At the end of the course the student is able to: - Know the different dimensions of accountability information public according to a extended view of the measurement ; - Understand how to develop appropriate forms of stakeholder engagement to realize the strategic planning process and social reporting ; - Designing and managing processes of social reporting ; - Know the main characteristics of the general government sector and their role in the development of public services according to the logic of accountability ; - Fully understand the information value below " New Public Management" and , in particular, its connections to the principle of accountability ; - Have an overview on the prospects and potential in terms of accountability to both the national and international level ; - Learn about various dimensions of accountability public relevant to the strategic planning, programming and control of public services.

Course contents

Introduction: The Nature of the Public Sector
Accountability in the Italian Public Sector
International Public Sector Finance, Budgeting and Cash and Accrual Accounting
Extended Performance Measurement in the Public Sector
International and Italian Public Sector Annual Reporting Standards
Contemporary Issues and case presentations

Readings/Bibliography

No recommended texts, but readings and class notes will be provided.

Teaching methods

The key purpose is to provide questions and insights to students in understanding the topic of the course. In doing so alongside the traditional lectures will be provided opportunities for discussion and intervention for students.

PPTS, practical topic assignments, readings, etc

Assessment methods

For attending students: written test, indidual essay and group project
For non attending students: long written test

Teaching tools

Personal computer and video-projector.

Power point / slides, articles, individual written assignment, group class presentation

The full course is also organized in elearning:

Links to further information

ACCOUNTING ETHICS AND SOCIAL RESPONSABILITY

Federica Farneti

Number of ECTS credits: 6

Learning outcomes

The aim of the course is to provide knowledge on the various dimensions of ethics, accounting and accountability, social responsibility for organisations. The course explores organisations, accounting, ethics, corporate social responsibility and sustainability themes.

How to integrate ethics in business (and organisations in general) and use corporate social responsibility and sustainability tools.

The course includes conceptual bases of organisations, stakeholders, corporate social responsibility, business and ethical environment, business and government in global society, the corporate and the natural environment.

At the end of the course students will be able to understand:

-why the relationship between business and society is becoming more complex?

-why business people and professionals need to be interested in ethics and accountability?

-why business face the need of public scrutiny?

-can ethics be understood and applied in everyday business and how?

-can ethical behavior contribute to profitability?

-what do we mean by corporate social responsibility, sustainable development and sustainability management and reporting?

-why ecological and environmental problems have forced business and governments to take actions?

Course contents

This course will review the organisations, accounting, ethics, corporate social responsibility and sustainability themes. The course provides a working knowledge of the current and emerging issues associated to all these aspects.

The focus of this course is on accounting, management, ethics, social responsibility, sustainability and accountability.

The outline of the course is based on the following topics:

1)Introduction: Organisations, Corporations and its Stakeholders

2)Corporate Social Responsibility

3)Ethics and Ethical Reasoning

4)Organizational Ethics and the Law

5)Global Corporate Citizenship and Sustainability Reporting

6)Frameworks for Sustainability Reporting

7)Ecology and Sustainable Development in global business

8)Managing Environmental Issues

9)Embedding Ethical Values into the Corporate Culture and Sustainability in emerging markets (Cima)

10)Incorporating Ethics into Strategy: Developing Sustainable Business Models (Cima)

This course is organized in one unit of 40 hours outlined in 10 classes.

Readings/Bibliography

-Lawrence, A., Weber, J., Post, J., (2011), Business and Society. Stakeholders, Ethics, Public Policy, McGraw-Hill Irwin (you can purchase this online). Also, this text may be delivered online using McGraw-Hill's eBook technology. When ordering this title use ISBN 978-007-128936-8

-Embedding ethical values into the corporate culture (Cima):

-Incorporating ethics into strategy: developing sustainable business models (Cima):

-Sustainability in emerging markets (Cima):

ADMINISTRATION AND STRATEGY (C.I.):ADMINISTRATIVE PROCESSES

Raffaele Corrado

Number of ECTS credits: 6

Learning outcomes:

The course gives a systematic understanding of the mechanisms of coordination and control of activities in business firms and organizations. Based on how people make decisions, the course discusses both the internal working of firms and their relations with their environments, as a function of the management of power and dependence relations. Power and dependence relations are in turn discussed as emerging from the pursuit of goals by actors that behave with intended and bounded rationality, in a context of uncertainties and interdependencies.

At the end of the course the student:

-knows how to design mechanisms for helping people take “good” decisions and for controlling the flow of activities;

-knows the mechanisms of the planning of activities, both within and across the borders of the functional departments of the firm;

-knows the strategies that can be used to manage the external dependencies of the business, and their implications for the internal operation of the firm.

Course contents

-Organization and decision making

-Rationality and the psychology of decisions

-Equilibrium of the organization

-Modes of organizational influence on decisions

-Organizational structure and human decision making

Readings/Bibliography

-H.A. Simon,Administrative Behavior(4th Edition). The Free Press (1997)
ISBN: 978-0684835822

-Articles and business cases (TBD

Teaching methods: Lecture, discussion of cases and other materials

Assessment methods: Written exam. Optional oral exam

Teaching tools:

ADMINISTRATION AND STRATEGY (C.I.):CORPORATE STRATEGY LABORATORY

Raffaele Corrado

Number of ECTS credits: 3

Learning outcomes:

This course shows the relation of both the practice and the theory of management with the broad framework discussed in the “Administrative Processes” course. It does so by discussing how current and prominent theories of management fit that framework, and by discussing real and exemplary cases of administration.

At the end of the course the student:

-understands what are the universal elements of management and administration, beyond specific contexts and sectors of activity;

-knows what is the role of the management in adding value to a business;

-knows how to translate theories of management and organization into real and effective action within organizations and businesses.

Course contents

-Decision making, interdependence and coordination

-Business environment, strategy and intercorporate relations

-Firm capabilities, coordination and organizational structure

Readings/Bibliography:

-J.D. Thompson,Organizations in Action: Social Science Bases of Administrative Theory. McGraw-Hill (1967). Transaction Publishers (2003)
ISBN: 978-1412813877

-R.M. Grant,Contemporary Strategy Analysis.John Wiley & Sons Ltd, 2010
ISBN: 978-0470972205

-Articles and business cases (TBD)

Teaching methods: Lecture, discussion of cases and other materials

Assessment methods: Written exam. Optional oral exam

Teaching tools:

BUSINESS PERFORMANCE ANALYTICS

Riccardo Silvi

Number of ECTS credits: 6

Course contents

-Performance Measurement Systems, Performance Management Systems, Performance Management Analytics

-Business performance analytics: definition and areas of application

-Type of business performance analytics: supply chain analytics, internal analytics, customer analytics, external analytics

-Strategic management accounting techniques for business performance analytics

-Information and communication technology for business performance analytics

-The design of business performance analytical system

Readings/Bibliography:

Teaching material to be announced.

Teaching methods:

Lectures and case studies analysis

Assessment methods:

Written test and project work

Teaching tools

Powerpoint class presentations, additional readings, sources and information about the program, case studies are available in the e-learning web site (

CRASH COURSE IN ACCOUNTING

Federica Farneti

Number of ECTS credits: 6

Learning outcomes

The aim of the course is to provide knowledge on accounting and more specifically on financial accounting. The course gives an overview of financial accounting and explores the following topics:

-Describes financial statements, explains how they are interrelated and briefly summarizes key accounting concepts and principles.

-Describes some of the basic analytical tools that allow financial statement users to make fundamental interpretations of a company’s financial position and results of operations.

-Describes the bookkeeping process and presents a powerful transaction analysis model.

-Describes financial accounting with a detailed discussion of financial statement analysis.

-Describe business ethics.

-Describes extended performance reporting such as sustainability reporting.

At the end of the course students will be able to understand financial statements and the fact that these are the product of the financial accounting process. They represent the means of communicating economic information about the organization to stakeholders who want to make decisions and inform judgments about the entity’s financial position. Also, students will be able to understand some fundamental financial statement analysis concepts and tools. Finally students will develop knowledge on business ethic and non-financial information. To integrate the skills and knowledge on sustainable reporting, students examine and use the guidelines for sustainability reporting and its measures for guiding organizations to a more sustainable future.

Course contents

Introduction, syllabus, schedule and exam. What is accounting and what is financial accounting. Business ethics. Chapter 1
Financial statements and accounting concepts and principles. Chapter 2
Fundamental interpretations made from financial statements data. Chapter 3 and 9
The bookkeeping process and transaction analysis. Chapter 4
Financial statement analysis. Chapter 11
Business ethics. Additional material will be provided.
Extended performance reporting such as sustainability reporting. Additional material will be provided.

Readings/Bibliography

Marshall, McManus and Viele, (2014), Accounting. What the numbers mean, 10th Edition, McGraw-Hill International Edition. A short version of the book might be bought. Details will be given on the first day of the class.

Teaching methods

Teaching methods and eventually guest speaker.

The pedagogical approach is based on a combination of lectures, interactive classes, seminars, exercises, discussion questions and case studies.

Assessment methods

Discussion questions and exercises

During the classes an examination consisting of exercises and questions will be given (October) and will consist of a number of questions related to different elements of the course programme. This examination is worth 6 points (1/5) of the final mark of this course.

End of term examination

A final two hours examination will be held at the end of term and will consist of a number of essay questions related to different elements of the course programme as well as exercises. The end of term examination is worth 24 points (4/5) of the final mark of this course. During the course a potential list of essay questions will be anticipated.

For students that will not attend the course there will be the option to undertake a written exam which is worth 30 points.

Teaching tools

Books

Exercises

Case study method