Accounting and performance measurement (2019/2020)

Course code
Name of lecturer
Corrado Corsi
Corrado Corsi
Number of ECTS credits allocated
Academic sector
Language of instruction
II semestre (Lingue e letterature straniere) dal Feb 17, 2020 al May 30, 2020.

Lesson timetable

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Learning outcomes

The course is aimed to give students conceptual and methodological skills of accounting, as an instrument useful for the evaluation of both economic and financial equilibrium of business and, in particular, of tourism sector businesses. The lessons introduce, firstly, some basic concepts of business administration; then, they analyse contents and structures of balance sheets, with particular regard to the tourism sector. At the end of the course students will be able to apply the main balance data analysis methods, both for the reconstruction of the economic and financial flows, and for the development of appropriate indicators and ratios. Students will also be able to interpret their values.


1. Business activity and concepts of “azienda” e “impresa”
2. Management and quantitative analysis
3. The economic and financial equilibrium of management, in particular, of tourism sector business.
4. The notions of “Earnings” and “Capital”: Determination, representation and interpretation of values.
5. Financial statements: contents and structure.
6. Reclassification of financial statement. Balance sheet analysis by ratios to evaluate the economic and financial equilibrium of management, in particular, of tourism sector business.

The course includes both frontal lessons (aimed to the transmission of basic concepts) and practical exercises; will also be analyzed case studies with particular regard to the tourism sector.

Reference books
Author Title Publisher Year ISBN Note
F. Favotto (a cura di) Economia aziendale. Modelli, misure e casi. (Edizione 2) McGraw-Hill 2007 978-88-386-6211-9 Da utilizzare con riferimento ai seguenti capitoli: Capitolo 1 (esclusa Appendice), Capitolo 2 (tutto), Capitolo 6 (con esclusione dei paragrafi 6.3, 6.4, 6.7 e dell’Appendice), Capitolo 7 (tutto)

Assessment methods and criteria

A written examination, possibly supplemented by an oral examination, will be held at the end of the course. The oral examination may be required, optionally, by students who have achieved at least a score of 25/30 in written examination.