59343 - GOVERNANCE AND ACCOUNTING OF SMES

insegnamento

ID:

59343

Tipo Insegnamento:

Opzionale

Durata (ore):

56

CFU:

SSD:

ECONOMIA AZIENDALE

Url:

Dettaglio Insegnamento:

GREEN ECONOMY AND SUSTAINABLE TRANSITIONS/Percorso Comune Anno: 2

Anno:

2025

Periodo di attività

Secondo Semestre (23/02/2026 - 06/06/2026)

Obiettivi Formativi

The course aims at providing students with the following knowledge: Understand the meaning, characteristics and significance and role of SMEs in the economy Understand what does it mean becoming an entrepreneur and the consequences of firm life-cycle Understand the role of accounting and management accounting in SMEs Understand the role, structure and development of a business plan Understand the different source of financing and the consequences in its governance model Understand the meaning, characteristics and significance of Family Businesses and how to manage the intergenerational succession process Understand the key elements to be followed by an SME to go abroad Besides, students will be able to: Make a strategic analysis and pitch opportunities in the market and prepare a feasibility analysis Analyze the ethical implications of decision making Write, evaluate and present a business plan Make an analysis of the international entry strategy available for SMEs

Prerequisiti

Basic accounting knowledge
Basic business administration knowledge

Metodi didattici

Traditional face-to-face lecture
Case study discussion
Individual and group work

Verifica Apprendimento

For students attending the course, the examination will structured in two parts: - 50% through individual/group works, to assess the critical reasoning and the ability to apply the knowledge acquired - 50% through a final written examination, to assess the knowledge on the topics taught during the course. The final marking will be the weighted average of the two parts. Both parts need to have a minimum marking of 18/30. For students not attending the course, the exam will be as follow: - 100% through a final written examination with open question and simple case in order to assess botht he knowledge acquired and its practica application. The marking will range from 18/31 to 31/31 (cum laude)

Testi

Suggested readings, slides, and case studies will be provided for each topic and made available to the students during the course in print and through classroom: 3x5ph6z

Contenuti

SMEs characteristics and Entrepreneurship (3h) Basic accounting, financial reporting and ration analysis (14h) Managing the cash flow (6h) Basic management accounting for SMEs (12h) Launching a new venture: pitching new opportunities How to write a perfect business plan (18h) Governance model: open issues for SMEs (4h) Family business: characteristics and main issues (6h) Internationalization of SMEs (6h) Course wrap-up (3h)