Accounting History - 900007-ENG

courses

ID:

900007-ENG

Dettaglio:

SSD: Business Administration Duration: 48 CFU: 6

Located in:

BERGAMO

Url:

Course Details:

ACCOUNTING, GOVERNANCE AND SUSTAINABILITY - 179-270-EN/Accounting for International Business Year: 2

Year:

2025

Date/time interval

Primo Semestre (15/09/2025 - 19/12/2025)

Course Objectives

Students will develop a critical understanding of Accounting History topics, included issues related to contemporary accounting.
At the end of this course, Students will have a critical understanding of accounting history topics with reference to methodologies, theories and cases regarding national and international dimension.

Course Prerequisites

None

Teaching Methods

Teaching activities will include lectures, seminars and case analysis. Lectures will give an overview of the main accounting history topics. Seminars will offer an in-depth analysis of specific
aspects and will develop a critical understanding. Case analysis will be used to discuss practical implications of these topics. Colleagues from international Universities (United Kingdom) will
be involved in teaching activities, contributing to offer an international dimension to the debate as well as links with contemporary aspects of investigated topics (accounting, accountability, governance, accounting profession).

Assessment Methods

Written exam including questions on the different aspect of accounting history.
It aims to value the achievement of learning objectives referred to accounting history topics. In particular, questions are formulated to value the capability of understanding and critical
thinking of Students on these topics, also in relation to contemporary accounting issues.
Students attending the course will prepare a case study to be presented and discussed in class. The mark of this presentation will be weighted and considered as part of the final mark of the exam.

Introduction to and role of accounting history, old and new accounting history, accounting history theories, accounting history case analysis, different dimensions of accounting history.

Online Resources

More information

For Students not attending the course, additional readings will be indicated in substitution of the case study. An additional question on these readings will be included in the exam and it will be weighted and considered as part of the final mark of the exam.
In addition to the bibliography proposed, documents published on the web (moodle) are also compulsory.