ACCOUNTING HISTORY - 90007

courses

ID:

90007

Dettaglio:

SSD: Business Administration Duration: 48 CFU: 6

Located in:

BERGAMO

Url:

Course Details:

ECONOMIA AZIENDALE, DIREZIONE AMMINISTRATIVA E PROFESSIONE - 90-270/LIBERA PROFESSIONE E CONSULENZA AZIENDALE Year: 2

ECONOMIA AZIENDALE, DIREZIONE AMMINISTRATIVA E PROFESSIONE - 90-270/DIREZIONE AMMINISTRATIVA Year: 2

Year:

2025

Date/time interval

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

Course Objectives

At the end of the module, the Students have a historical knowledge of the accounting disciplines and the evolutionary path of the professional figure.
Moreover, Students can use the methodological tools for a historical investigation in these fields.
This knowledge is the base to develop a critical capability of observation, comprehension and recognition of the value of the historical dimension in its links with the contemporary issues in accounting too.

Course Prerequisites

None

Teaching Methods

The course includes:
- lectures, aiming to offer fundamental historical concepts and methods
- cases' analysis, aiming to stimulating critical historical reflections
- external speakers, aiming to address the historical dimension of the contemporary issues;
- team working, aiming to apply in practice theoretical knowledge.

Assessment Methods

Oral exam and team working (for students who take part in team working).

For students who take part in team working, oral exam is composed by only 1 question, about materials uploaded on the e-learning course website. The grade is the average between the grade of team working and the grade of oral exam.

For students who don't take part in team working, oral exam is composed by 3 questions about topics explained in course text and materials uploaded on e-learning web page.

The course considers these Accounting history profiles:
- origin and evolution of accounting (in particular, it will be analysed the contributions given by the most important authors in Accounting History, such as: Fibonacci, Cotrugli, Pacioli, Pietra e Flori, De Granges, Marchi, Villa, Cerboni, Besta, Zappa.)
- history of accounting theories
- business history
- history of accouting profession
Historical instruments and methods are developed, with reference to their application in specific historical business cases and with a critical approach too.