Portale di Ateneo - En.Unibs.it

Premise: Approach = interdisciplinary, historical and critical.
Part 1
The origins of the EA: the proliferation of Zappa (1927).
the 3 company moments: Organization, Management and Detection.
The legal concept of the company. Other Company visions: Amaduzzi, Guatri, Onida, Golinelli, Facchinetti, Cassandro, etc. The difference between company and business.
The entrepreneur according to Schumpeter.
The theory of systems and stakeholders.
The 7 classifications of the stakeholders.
Carroll and the 3 P = Planet, People and Profit. Sustainability.
The CSR policy with analysis of some cases of best practices.
Business cycles: technical-productive, commercial and financial moment.

Part 2
pproach to quality management according to Western and Japanese vision.
The 8 basic principles of quality. The ISO certifications and the related iter.

Part3
Evaluations: Stock, Depreciation, Multi-year Expenses and Losses on Credits.
The financial statements. Prospectuses to be completed: Income Statement, Balance Sheet, Notes to the Financial Statements and Cash Flow Statement.
Accounting records.
From the general accounting (balance sheet) to the management accounting (budget).