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  1. Courses

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
  • Overview
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Overview

Date/time interval

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

Syllabus

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.

Contents

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.

Online Resources

  • E-learning
  • Leganto - Reading lists

Degrees

Degrees

ECONOMIA AZIENDALE, DIREZIONE AMMINISTRATIVA E PROFESSIONE - 90-270 
Master's Degree
2 years
No Results Found

People

People (3)

BASSANI Gaia Viviana
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Componente del Senato Accademico
BASSANI Gaia Viviana
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Professori Associati
GERVASIO Daniele
Settore ECON-06/A - Economia aziendale
AREA MIN. 13 - Scienze economiche e statistiche
Gruppo 13/ECON-06 - ECONOMIA AZIENDALE
Professori Associati
No Results Found

Other

Main module

ACCOUNTING HISTORY
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