Course objectives
Il Corso di Laurea in Amministrazione e governance ha come obiettivo la formazione di diverse figure lavorative, professionali o dirigenziali che hanno come comune denominatore competenze in materia di analisi economico-finanziaria dei processi e delle funzioni aziendali; di programmazione, controllo e rilevazione dei fenomeni interni ed esterni della gestione aziendale, ai fini della redazione della reportistica finanziaria esterna (bilancio di esercizio) o interna (budget e programmi) e delle dichiarazioni di carattere fiscale/tributario; di comprensione dei meccanismi di governance dell’impresa in riferimento ai vari contesti normativi, regolamentari e statutari.
Nonostante queste figure possano riferirsi a ruoli distinti che comportano lo svolgimento di attività di lavoro dipendente o di attività libero-professionali, anche a carattere consulenziale, tutte le figure che il corso intende formare sono caratterizzate da conoscenze inerenti all’economia, all’amministrazione aziendale ed al diritto; da capacità applicative e tecniche di comunicazione, finalizzate nel loro insieme all’amministrazione delle organizzazioni economiche e da conoscenze giuridiche negli ambiti di diretto interesse di aziende ed enti (privati e pubblici).
Outline, texts and goals
Access to further study
The title grants access to all 2nd cycle degree programmes (Postgraduate and 1st level Masters) in accordance with the requirements established by the respective regulations.
Professional status
Accountant
Administration, control and/or finance function of any type of company, including banking, insurance or public sector. Position of accountant in professional firms of chartered accountants, accounting experts, statutory auditors or other professionals.
Chartered Accountant
Freelance activity as an individual or within professional firms of chartered accountants and accounting experts, but also legal or notarial experts, or consulting at business consulting or auditing firms. Administration, control and/or finance function of any type of company, including banking, insurance or public sector.
Statutory Auditor
Freelance activity as an individual or within firms, including law or notary, or consulting with auditing firms.
Finance and Control Technician
Finance and Control of SMEs and Large Enterprises; in Corporate Compliance Functions; in the field of financial advice for individuals, companies and entities; working at financial intermediaries.
Administration, control and/or finance function of any type of company, including banking, insurance or public sector. Position of accountant in professional firms of chartered accountants, accounting experts, statutory auditors or other professionals.
Chartered Accountant
Freelance activity as an individual or within professional firms of chartered accountants and accounting experts, but also legal or notarial experts, or consulting at business consulting or auditing firms. Administration, control and/or finance function of any type of company, including banking, insurance or public sector.
Statutory Auditor
Freelance activity as an individual or within firms, including law or notary, or consulting with auditing firms.
Finance and Control Technician
Finance and Control of SMEs and Large Enterprises; in Corporate Compliance Functions; in the field of financial advice for individuals, companies and entities; working at financial intermediaries.
Knowledge required for access
To be admitted to the degree course, the student must be in possession of an upper secondary school diploma or other qualification obtained abroad, recognized as suitable by the competent offices of the University.
Furthermore, in order to enrol in the degree course, the student must possess or acquire an adequate initial preparation, and in particular the following knowledge and skills: basic analytical and mathematical skills (logical reasoning, knowledge of basic mathematical concepts in high school), comprehension of the text and basic knowledge of the English language.
The methods for verifying the initial preparation and the recovery of any additional educational obligations provided for in cases where the verification is not positive are governed by the Didactic Regulations of the degree course.
Furthermore, in order to enrol in the degree course, the student must possess or acquire an adequate initial preparation, and in particular the following knowledge and skills: basic analytical and mathematical skills (logical reasoning, knowledge of basic mathematical concepts in high school), comprehension of the text and basic knowledge of the English language.
The methods for verifying the initial preparation and the recovery of any additional educational obligations provided for in cases where the verification is not positive are governed by the Didactic Regulations of the degree course.
Title conferred
First cycle degree/Bachelor in BUSINESS ADMINISTRATION AND GOVERNANCE
Language(s) of instruction/examination
ITALIAN
Skills associated with the function
Accountant
- basic mathematics, business economics and law, especially commercial and corporate law;
- oral and written communication skills, also in English;
- basic skills in the use of the main tools in the field of information and communication technologies;
- recording techniques, especially accounting, of the various forms of business operations, in particular with reference to exchanges with third economies;
- skills in the analysis of economic and financial information for control and verification purposes.
Chartered Accountant
- basic mathematics, business economics and law, especially commercial and corporate law;
- oral and written communication skills, also in English;
- basic skills in the use of the main tools in the field of information and communication technologies;
- recording techniques, especially accounting, of the various forms of business operations, in particular with reference to exchanges with third economies;
- techniques for drafting the various forms of corporate reporting (accounting statements, plans, programs, budgets, interim financial statements, company financial statements, business plans, journals);
- skills in the analysis of economic and financial information for control and verification purposes;
- Skills in the analysis of economic and financial information, preparation of financial statements and management reports, determination of the tax burden, financing choices.
Statutory Auditor
- basic mathematics, business economics and law, especially commercial and corporate law;
- oral and written communication skills, also in English;
- basic skills in the use of the main tools in the field of information and communication technologies;
- recording techniques, especially accounting, of the various forms of business operations, in particular with reference to exchanges with third economies;
- techniques for drafting the various forms of corporate reporting (accounting statements, plans, programs, budgets, interim financial statements, company financial statements, business plans, journals);
- skills in the analysis of economic and financial information for control and verification purposes;
- Skills in the preparation of financial statements and management reports and in the determination of the tax burden.
Finance and Control Technician
- basic mathematics, economics, business and law;
- basic and specific to understand the drivers that determine the economic and financial performance of companies and implement the appropriate adjustments to achieve the company's objectives;
- basic and specific to understand how external market factors, regulation and internal factors interact to determine the best financial strategies;
- basic and specific to verify that business processes are correctly implemented and correct any inefficiencies.
- basic mathematics, business economics and law, especially commercial and corporate law;
- oral and written communication skills, also in English;
- basic skills in the use of the main tools in the field of information and communication technologies;
- recording techniques, especially accounting, of the various forms of business operations, in particular with reference to exchanges with third economies;
- skills in the analysis of economic and financial information for control and verification purposes.
Chartered Accountant
- basic mathematics, business economics and law, especially commercial and corporate law;
- oral and written communication skills, also in English;
- basic skills in the use of the main tools in the field of information and communication technologies;
- recording techniques, especially accounting, of the various forms of business operations, in particular with reference to exchanges with third economies;
- techniques for drafting the various forms of corporate reporting (accounting statements, plans, programs, budgets, interim financial statements, company financial statements, business plans, journals);
- skills in the analysis of economic and financial information for control and verification purposes;
- Skills in the analysis of economic and financial information, preparation of financial statements and management reports, determination of the tax burden, financing choices.
Statutory Auditor
- basic mathematics, business economics and law, especially commercial and corporate law;
- oral and written communication skills, also in English;
- basic skills in the use of the main tools in the field of information and communication technologies;
- recording techniques, especially accounting, of the various forms of business operations, in particular with reference to exchanges with third economies;
- techniques for drafting the various forms of corporate reporting (accounting statements, plans, programs, budgets, interim financial statements, company financial statements, business plans, journals);
- skills in the analysis of economic and financial information for control and verification purposes;
- Skills in the preparation of financial statements and management reports and in the determination of the tax burden.
Finance and Control Technician
- basic mathematics, economics, business and law;
- basic and specific to understand the drivers that determine the economic and financial performance of companies and implement the appropriate adjustments to achieve the company's objectives;
- basic and specific to understand how external market factors, regulation and internal factors interact to determine the best financial strategies;
- basic and specific to verify that business processes are correctly implemented and correct any inefficiencies.
Function in a work context
Accountant
The accountant is responsible for recording business operations and keeping the various forms of accounting (general, analytical, industrial, fiscal) preparatory to quantitative summary determinations (financial statements, consolidated financial statements, tax returns, etc.).
Chartered Accountant
The accounting expert exercises this profession after a period of internship and passing the state examination provided for by Decree 139/2005 and provides assistance to companies, individuals, professional associations, cooperatives, associations, political parties, etc. in economic, legal and tax matters.
Statutory Auditor
The statutory auditor practices this profession after a period of internship and passing the state examination provided for by Decree 139/2010. The statutory auditor checks and verifies the compliance with Italian and international laws of the financial statements of public and private companies.
Finance and Control Technician
The Finance and Control technician is responsible for analysing the economic and financial results of the company, supporting financial planning and verifying ex-post operational efficiency and compliance of business processes with internal procedures and compliance with the legal and regulatory framework. It also verifies the company's risk profile and proposes the most suitable solutions for procuring funds (financing) and using funds (investment). He also deals with financial planning and advice for various actors, not only companies, but also families and institutions.
The accountant is responsible for recording business operations and keeping the various forms of accounting (general, analytical, industrial, fiscal) preparatory to quantitative summary determinations (financial statements, consolidated financial statements, tax returns, etc.).
Chartered Accountant
The accounting expert exercises this profession after a period of internship and passing the state examination provided for by Decree 139/2005 and provides assistance to companies, individuals, professional associations, cooperatives, associations, political parties, etc. in economic, legal and tax matters.
Statutory Auditor
The statutory auditor practices this profession after a period of internship and passing the state examination provided for by Decree 139/2010. The statutory auditor checks and verifies the compliance with Italian and international laws of the financial statements of public and private companies.
Finance and Control Technician
The Finance and Control technician is responsible for analysing the economic and financial results of the company, supporting financial planning and verifying ex-post operational efficiency and compliance of business processes with internal procedures and compliance with the legal and regulatory framework. It also verifies the company's risk profile and proposes the most suitable solutions for procuring funds (financing) and using funds (investment). He also deals with financial planning and advice for various actors, not only companies, but also families and institutions.
Specific educational objectives of the course of study
The Degree Course in Administration and Governance aims to train various professional or managerial figures who have as a common denominator skills in the field of economic and financial analysis of business processes and functions; planning, control and detection of internal and external phenomena of company management, for the purpose of preparing external (financial statements) or internal (budgets and programs) financial reports and fiscal/tax returns; understanding of the company's governance mechanisms with reference to the various legislative, regulatory and statutory contexts.
Although these figures may refer to distinct roles that involve the performance of employment or free-lance activities, including consultancy, all the figures that the course intends to train are characterized by knowledge related to economics, business administration and law; application and technical communication skills, aimed as a whole at the administration of economic organizations and legal knowledge in the areas of direct interest of companies and entities (private and public).
Specifically, the degree course is aimed at those who wish to operate – at staff, middle management or manager/executive level – in the administration of companies; to those who wish to qualify as Statutory Auditors or to undertake a career in Independent Auditors and to those who wish to become Accounting Experts (section B of the Single Register of Chartered Accountants and Accounting Experts).
Overall, therefore, the training objective is declined with reference to the following areas:
• Business Area: the courses related to this area will allow students to acquire the fundamentals of management and entrepreneurship, the knowledge of the operational logic of consumer and production companies, profit and non-profit, the main levers of control of corporate performance, the basic knowledge of accounting surveys and the main theoretical and operational tools for the correct drafting and reading of financial statements and other forms of reporting financial and tax matters, the principles and tools of corporate investment and financing decisions (and financial policies and operational financial management) and the knowledge functional to the valuation of companies;
• Economics: the courses related to this area will allow students to acquire the basic elements for understanding the functioning of the macroeconomic system and the ability to interpret and analyze the economic context and the rules that guide the choices of consumers and firms, through the analytical paradigm and the appropriate methodological tools in addition to the standard topics of modern industrial economics, with particular reference to oligopolistic market models and social welfare analysis;
• Statistical-mathematical area: the courses related to this area will allow students to acquire basic skills in the mathematical field both from a theoretical point of view and in view of future applications in the economic-business field, the basic analytical tools for the formalization, evaluation and management of economic-financial problems, the fundamental tools of statistics useful for understanding and solving economic and business problems and typical of the social sciences;
• legal area: the courses related to this area will allow students to acquire the necessary tools to understand the function of legal rules in the production and circulation of wealth and to offer the necessary knowledge to make decisions in the economic context with full awareness of their legal implications; provides an organic framework of company law and the skills necessary to understand the legal problems related to the establishment, financing, organization and management of a company and to frame them according to Italian law; students will acquire the knowledge needed to grasp the multiple reciprocal interactions that characterize regulatory processes and economic decisions, both at an institutional and functional level.
The training course is divided into six semesters in which in-depth knowledge of business economics disciplines is provided with particular reference to issues related to the administration and governance of the company, knowledge in relation to basic economic-political disciplines, basic and applied mathematical-statistical tools, legal principles and institutions with particular reference to private, commercial and tax legislation, as well as knowledge of English at an intermediate level and computer skills for the purpose of analyzing qualitative and quantitative data. In order to ensure a solid multidisciplinary theoretical and methodological background, the first three semesters are characterized by courses related to business economics and business management, macro and microeconomics, private and corporate law and mathematical and statistical tools. These courses are for the most part also common to the other three-year degree courses offered by the Department. In the fourth, fifth and sixth semesters, courses are specifically aimed at developing knowledge of the main forms of financial reporting, company valuation and planning and control processes; the operating logic of the banking company; the fundamentals of corporate finance; the legal systems in the field of taxation and constitutionality.
At the end of the course, there will be an internship and a final exam.
Although these figures may refer to distinct roles that involve the performance of employment or free-lance activities, including consultancy, all the figures that the course intends to train are characterized by knowledge related to economics, business administration and law; application and technical communication skills, aimed as a whole at the administration of economic organizations and legal knowledge in the areas of direct interest of companies and entities (private and public).
Specifically, the degree course is aimed at those who wish to operate – at staff, middle management or manager/executive level – in the administration of companies; to those who wish to qualify as Statutory Auditors or to undertake a career in Independent Auditors and to those who wish to become Accounting Experts (section B of the Single Register of Chartered Accountants and Accounting Experts).
Overall, therefore, the training objective is declined with reference to the following areas:
• Business Area: the courses related to this area will allow students to acquire the fundamentals of management and entrepreneurship, the knowledge of the operational logic of consumer and production companies, profit and non-profit, the main levers of control of corporate performance, the basic knowledge of accounting surveys and the main theoretical and operational tools for the correct drafting and reading of financial statements and other forms of reporting financial and tax matters, the principles and tools of corporate investment and financing decisions (and financial policies and operational financial management) and the knowledge functional to the valuation of companies;
• Economics: the courses related to this area will allow students to acquire the basic elements for understanding the functioning of the macroeconomic system and the ability to interpret and analyze the economic context and the rules that guide the choices of consumers and firms, through the analytical paradigm and the appropriate methodological tools in addition to the standard topics of modern industrial economics, with particular reference to oligopolistic market models and social welfare analysis;
• Statistical-mathematical area: the courses related to this area will allow students to acquire basic skills in the mathematical field both from a theoretical point of view and in view of future applications in the economic-business field, the basic analytical tools for the formalization, evaluation and management of economic-financial problems, the fundamental tools of statistics useful for understanding and solving economic and business problems and typical of the social sciences;
• legal area: the courses related to this area will allow students to acquire the necessary tools to understand the function of legal rules in the production and circulation of wealth and to offer the necessary knowledge to make decisions in the economic context with full awareness of their legal implications; provides an organic framework of company law and the skills necessary to understand the legal problems related to the establishment, financing, organization and management of a company and to frame them according to Italian law; students will acquire the knowledge needed to grasp the multiple reciprocal interactions that characterize regulatory processes and economic decisions, both at an institutional and functional level.
The training course is divided into six semesters in which in-depth knowledge of business economics disciplines is provided with particular reference to issues related to the administration and governance of the company, knowledge in relation to basic economic-political disciplines, basic and applied mathematical-statistical tools, legal principles and institutions with particular reference to private, commercial and tax legislation, as well as knowledge of English at an intermediate level and computer skills for the purpose of analyzing qualitative and quantitative data. In order to ensure a solid multidisciplinary theoretical and methodological background, the first three semesters are characterized by courses related to business economics and business management, macro and microeconomics, private and corporate law and mathematical and statistical tools. These courses are for the most part also common to the other three-year degree courses offered by the Department. In the fourth, fifth and sixth semesters, courses are specifically aimed at developing knowledge of the main forms of financial reporting, company valuation and planning and control processes; the operating logic of the banking company; the fundamentals of corporate finance; the legal systems in the field of taxation and constitutionality.
At the end of the course, there will be an internship and a final exam.