â¢GUIDA ECONOMIA 07-08 - Università degli studi di Udine
â¢GUIDA ECONOMIA 07-08 - Università degli studi di Udine â¢GUIDA ECONOMIA 07-08 - Università degli studi di Udine
198 prospectus udine - Ownership, control and management. 2. The governance of the family firm: theories and models: - Theories on corporate governance: agency, stewardwship, stakeholder theory, resource dependence theory, New property rights theory and its extensions; - Corporate governance and family firms: structures and dynamics. 3. Organization and management in family firms: - Entrepreneurs, family managers and non-family managers: the problems of professionalization; - Organization and processes supporting managerialization; 4. Strategic options and organizational projects: - Strategies, competitive environment and organizational structures in family firms; - Organizational projects supporting strategies. Models and cases. 5. Strategies, continuity and development: - Strategies supporting continuity: the management of intergenerational transition; - Growth strategies in family firms: models and cases. Bibliography Textbooks - G. CORBETTA, L’impresa familiare. Caratteri originali, varietà e condizioni di sviluppo, Egea, Milano, 1995. - C. COMPAGNO, Piccole e medie imprese in transizione. Una comparazione internazionale, Utet, Torino, 2003. - K. GERSICK, J. DAVIS, M. MCCOLLOM HAMPTON, I. LANSBERG, Generation to Generation, Life Cycles of the Family Business Boston, MA: Harvard Business School Press, 1997. Recommended reading - C. COMPAGNO, F. VISINTIN, D. PITTINO, Management of Social Capital: Challenges for the Next Generation Entrepreneurs, in J. ASTRACHAN, P. POUTZIOURIS, K. SOUFANI (eds.), Family Business Casebook Annual 2004, Cox Family Enterprise Center, Kennesaw, Georgia, 2004. - C. COMPAGNO, D. PITTINO, F. VISINTIN, Family Firms and Empowerment: a Way to Sustainable Competitive Advantage, in P. POUTZIOURIS, L. STEIER (eds.), New Frontiers in Family Business Research: the Leadership Challenge, IFERA - FBN Publications, 2003. - C. COMPAGNO, D. PITTINO, F. VISINTIN, Rebuilding Social Capital during the Succession Process: the Role of Stakeholders’ Trust, in M. KOIRANEN, N. KARLSSON (eds.), The Future of Family Business: Values and Social Responsibility, Proceedings of the Family Business Network, 13 th Annual world Conference, Helsinki, 11- 14 September 2002. - S. KLEIN, J. ASTRACHAN, K. SMYRNIOS (2005), The F-PEC Scale of Family Influence. Construction, Validation and further Implications for Theory, Entrepreneurship Theory and Practice, 29(3), pp. - D. MONTEMERLO, Il governo delle imprese familiari. Modelli e strumenti per gestire i rapporti tra proprietà e impresa, Egea, Milano, 2000. FINANCIAL ACCOUNTING 1 (CdL BE, EBA) Prof. Franco Cescon Prof.ssa Gina Rossi Aims The aim of the course is to provide the foundation for financial reporting and a familiarity with financial accounting literature. Contents The course studies the usefulness of financial reports to internal users and examines accounting principles.
prospectus udine 199 Lecture topics will include: 1. Business Administration 2. Concepts of Financial Accounting 3. A conceptual framework for Financial Accounting 4. Economic concepts of capital and income 5. Accounting systems and accounting information: an accounting theory 6. The measurement and valuation of assets and liabilities 7. The measurement of income and capital 8. The preparation of corporate financial reports: balance sheets; income statements and other accounting statements. 9. Financial statement analysis: a conceptual framework 10. Profitability analysis 12. Financial position analysis 13. Fund statements 14. The role of financial statement analysis in management control. Pre-requisites Business Economics. Bibliography - F. CESCON, Rilevazioni e determinazioni quantitative d’azienda, Giuffrè, Milano, 2004. - F. CESCON, Analisi finanziaria per il controllo di gestione, Isedi, Novara, 2006. A detailed reading list on the conceptual framework for financial statement analysis will be handed out during the course. Teaching arrangements Lectures and tutorials. Exam There will be a four-hour written examination. FINANCIAL ACCOUNTING 1 (CdL BF, EC, SCSBM) Prof. Eugenio Comuzzi Prof.ssa Barbara Piccinato Aims The aim of the course is to introduce the wide field of studies concerning enterprise performance measurement. The aim is to analyze the fundamental principles related to the construction and analysis of financial accounting and reporting. Theoretical aspects as well as practical cases will be analyzed during the course. Contents Part 1 1. Measuring enterprise performance. Some introductory notes. The meaning of measurement and performance. Suggested processes and models to measure performance and conditions. 2. Accounting systems, income statements and balance sheets. Measuring income and capital. Income and Capital. The economic concepts of income and capital. Various configurations, principles and rules to determine income and capital. 3. Accounting systems, income statements and balance sheets. Purposes, content, rules and principles governing corporate financial accounting. Technical aspects: specific objectives, recording systems and tools, recording methodologies, recording stages, recording procedures. 4. Accounting systems, income statement and balance sheets. Purposes, content, rules and principles governing corporate financial reporting. Preparation of corporate financial reports, balance sheets, income statements, other accounting statements. External and internal reporting. General principles, structures and evaluation criteria.
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198 prospectus u<strong>di</strong>ne<br />
- Ownership, control and management.<br />
2. The governance of the family firm: theories<br />
and models:<br />
- Theories on corporate governance:<br />
agency, stewardwship, stakeholder theory,<br />
resource dependence theory, New<br />
property rights theory and its extensions;<br />
- Corporate governance and family firms:<br />
structures and dynamics.<br />
3. Organization and management in family<br />
firms:<br />
- Entrepreneurs, family managers and<br />
non-family managers: the problems of<br />
professionalization;<br />
- Organization and processes supporting<br />
managerialization;<br />
4. Strategic options and organizational<br />
projects:<br />
- Strategies, competitive environment<br />
and organizational structures in family<br />
firms;<br />
- Organizational projects supporting<br />
strategies. Models and cases.<br />
5. Strategies, continuity and development:<br />
- Strategies supporting continuity: the<br />
management of intergenerational transition;<br />
- Growth strategies in family firms: models<br />
and cases.<br />
Bibliography<br />
Textbooks<br />
- G. CORBETTA, L’impresa familiare. Caratteri<br />
originali, varietà e con<strong>di</strong>zioni <strong>di</strong> sviluppo,<br />
Egea, Milano, 1995.<br />
- C. COMPAGNO, Piccole e me<strong>di</strong>e imprese in<br />
transizione. Una comparazione internazionale,<br />
Utet, Torino, 2003.<br />
- K. GERSICK, J. DAVIS, M. MCCOLLOM<br />
HAMPTON, I. LANSBERG, Generation to Generation,<br />
Life Cycles of the Family Business<br />
Boston, MA: Harvard Business School<br />
Press, 1997.<br />
Recommended rea<strong>di</strong>ng<br />
- C. COMPAGNO, F. VISINTIN, D. PITTINO,<br />
Management of Social Capital: Challenges<br />
for the Next Generation Entrepreneurs, in J.<br />
ASTRACHAN, P. POUTZIOURIS, K. SOUFANI<br />
(eds.), Family Business Casebook Annual<br />
2004, Cox Family Enterprise Center, Kennesaw,<br />
Georgia, 2004.<br />
- C. COMPAGNO, D. PITTINO, F. VISINTIN,<br />
Family Firms and Empowerment: a Way to<br />
Sustainable Competitive Advantage, in P.<br />
POUTZIOURIS, L. STEIER (eds.), New Frontiers<br />
in Family Business Research: the Leadership<br />
Challenge, IFERA - FBN Publications,<br />
2003.<br />
- C. COMPAGNO, D. PITTINO, F. VISINTIN,<br />
Rebuil<strong>di</strong>ng Social Capital during the Succession<br />
Process: the Role of Stakeholders’<br />
Trust, in M. KOIRANEN, N. KARLSSON<br />
(eds.), The Future of Family Business: Values<br />
and Social Responsibility, Procee<strong>di</strong>ngs<br />
of the Family Business Network, 13 th<br />
Annual world Conference, Helsinki, 11-<br />
14 September 2002.<br />
- S. KLEIN, J. ASTRACHAN, K. SMYRNIOS<br />
(2005), The F-PEC Scale of Family Influence.<br />
Construction, Validation and further<br />
Implications for Theory, Entrepreneurship<br />
Theory and Practice, 29(3), pp.<br />
- D. MONTEMERLO, Il governo delle imprese<br />
familiari. Modelli e strumenti per gestire i<br />
rapporti tra proprietà e impresa, Egea,<br />
Milano, 2000.<br />
FINANCIAL ACCOUNTING 1<br />
(CdL BE, EBA)<br />
Prof. Franco Cescon<br />
Prof.ssa Gina Rossi<br />
Aims<br />
The aim of the course is to provide the<br />
foundation for financial reporting and a<br />
familiarity with financial accounting literature.<br />
Contents<br />
The course <strong>stu<strong>di</strong></strong>es the usefulness of<br />
financial reports to internal users and<br />
examines accounting principles.