ID:
510201
Duration (hours):
66
CFU:
9
SSD:
ECONOMIA AZIENDALE
Year:
2025
Overview
Date/time interval
Primo Semestre (22/09/2025 - 19/12/2025)
Syllabus
Course Objectives
The main objective of the teaching is to provide students with advanced knowledge of business groups. 1) The first part (6 CFU) aims to enable an understanding of the dynamics that drive companies to seek forms of aggregation and organization into business groups, and what strategies should be implemented, for example, in case of corporate restructuring. The theory is accompanied by projects for the analysis of business groups, with the aim of deepening and applying the theoretical concepts learned by studying the teaching. 2) The second part (3CFU) aims to impart the logic and procedures of preparing consolidated financial statements according to Decree 127 and the OIC documents.
Students should therefore be able to understand the main notions related to business groups and consolidated financial statement. They should also be able to understand the logic that extends beyond the business objectives of business groups to the strategies adopted by management, as well as the procedures for preparing consolidated financial statements.
Students should therefore be able to understand the main notions related to business groups and consolidated financial statement. They should also be able to understand the logic that extends beyond the business objectives of business groups to the strategies adopted by management, as well as the procedures for preparing consolidated financial statements.
Course Prerequisites
Business Economics:
with special reference to general business concepts and major economic logic.
Business Financial Statements:
With special reference to the form and structure of financial statements and accounting policies.
with special reference to general business concepts and major economic logic.
Business Financial Statements:
With special reference to the form and structure of financial statements and accounting policies.
Teaching Methods
1) The first part (6 CFU) has these teaching methods: lectures, business case studies, and project work discussions. The contents are presented through PowerPoint slides, which should be consulted on the KIRO teaching platform. Students will be allowed to receive tutoring dedicated to the predisposition of project work.
2) The second part (3 CFU) has these teaching methods: lectures, analysis of consolidated financial statements of unlisted groups, practical exercises on consolidation of financial statements.
2) The second part (3 CFU) has these teaching methods: lectures, analysis of consolidated financial statements of unlisted groups, practical exercises on consolidation of financial statements.
Assessment Methods
The assessment is oral (0-30 cum laude) and is structured as follows.
1) The assessment of the first part (6CFU) is based on the degree of learning of the concepts, the ability to elaborate and deepen the issues learned during the teaching and is also devoted to critical discussion related to a work project on business groups (0-15/30). An in itinere exam is planned.
2) The assessment of the second part (3 CFU) is based on the degree of learning and reasoning verified in the oral examination.
The final assessment will consider the demonstrated knowledge by the student in both the parties and will be weighted according to their credits.
1) The assessment of the first part (6CFU) is based on the degree of learning of the concepts, the ability to elaborate and deepen the issues learned during the teaching and is also devoted to critical discussion related to a work project on business groups (0-15/30). An in itinere exam is planned.
2) The assessment of the second part (3 CFU) is based on the degree of learning and reasoning verified in the oral examination.
The final assessment will consider the demonstrated knowledge by the student in both the parties and will be weighted according to their credits.
Texts
1) The teaching materials and slides of the first part (6 CFU) are available on the KIRO teaching platform.
Some optional supporting texts are available at the University Library: - Gaughan P. Mergers, acquisitions and corporate restructurings, Wiley, 2011. - Pellicelli M., Creazione di valore e Value Based Management, Giappichelli, 2007; - Pellicelli M., L’outsourcing e l’offshoring nell’economia dell’impresa, Giappichelli, 2009; - Pellicelli, M., The Digital Transformation of Supply Chain Management. Elsevier, 2023. 2) Slides and other materials of the second part (3 CFU) prepared by the lecturer and available on the Elearning platform. Some optional supporting texts are available at the University Library: Cecchi M., Il Bilancio consolidato, Franco Angeli, 2014; Gardini S., Il bilancio consolidato secondo i principi contabili nazionali e internazionali, Giuffrè, 2010.
Some optional supporting texts are available at the University Library: - Gaughan P. Mergers, acquisitions and corporate restructurings, Wiley, 2011. - Pellicelli M., Creazione di valore e Value Based Management, Giappichelli, 2007; - Pellicelli M., L’outsourcing e l’offshoring nell’economia dell’impresa, Giappichelli, 2009; - Pellicelli, M., The Digital Transformation of Supply Chain Management. Elsevier, 2023. 2) Slides and other materials of the second part (3 CFU) prepared by the lecturer and available on the Elearning platform. Some optional supporting texts are available at the University Library: Cecchi M., Il Bilancio consolidato, Franco Angeli, 2014; Gardini S., Il bilancio consolidato secondo i principi contabili nazionali e internazionali, Giuffrè, 2010.
Contents
1) The program of the first part (6 CFUs) covers some prevalent topics: - Business groups: notion and typology. - The genesis of groups and the economic and legal motivations for the formation of business groups. - Size, integration, diversification, internationalization. - Economic aspects: assessment of cost-effectiveness, outsourcing, offshoring, supply chain management. - Main objectives of corporate groups: shareholder value creation, corporate social responsibility, corporate sustainability. - Growth of corporate groups by outsourcing and corporate reorganizations. - Acquisitions as a tool for corporate portfolio restructuring: steps in the acquisition process and motivations for acquisition. - From groups to mergers as an instrument of corporate restructuring. 2) The program of the second part (3 CFUs) includes: - group financial reporting - relevant accounting standards and principles - the group and consolidation area - parent companies required to prepare consolidated financial statements - the exempted parent companies - the subsidiaries included and those excluded from the scope of consolidation - the elimination of equity investments - the treatment of internal transactions - the valuation of other equity investments.
Course Language
Italian
More information
The teaching is organized in two parts.
1) The first part (Michela Pellicelli) is provided with 6 CFU.
2) The second part (Francesco Sotti) is provided with 3 CFU.
NOTE: Students enrolled in the “Inclusive Teaching Methods” program are asked to contact teachers and the degree program coordinator in order to assess their specific needs and define targeted support actions.
In this regard, it is specified that: the teaching methods are oriented towards promoting project work; the teaching materials available on the KIRO teaching platform are suitable for autonomous preparation for the profit exam; during the examination students might avail themselves of concept maps to be submitted in advance to the teachers and, if applicable, of the personal computer to be requested at the SAISD center.
1) The first part (Michela Pellicelli) is provided with 6 CFU.
2) The second part (Francesco Sotti) is provided with 3 CFU.
NOTE: Students enrolled in the “Inclusive Teaching Methods” program are asked to contact teachers and the degree program coordinator in order to assess their specific needs and define targeted support actions.
In this regard, it is specified that: the teaching methods are oriented towards promoting project work; the teaching materials available on the KIRO teaching platform are suitable for autonomous preparation for the profit exam; during the examination students might avail themselves of concept maps to be submitted in advance to the teachers and, if applicable, of the personal computer to be requested at the SAISD center.
Degrees
Degrees
BUSINESS ADMINISTRATION AND LAW
Master’s Degree
2 years
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