GOVERNANCE AND ACCOUNTING OF SMES
Academic year and teacher
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- Versione italiana
- Academic year
- 2022/2023
- Teacher
- ENRICO BRACCI
- Credits
- 9
- Curriculum
- Small and medium enterprises(SMEs) in international markets
- Didactic period
- Secondo Semestre
- SSD
- SECS-P/07
Training objectives
- The course aims at providing students with the following knowledge:
Understand the meaning, characteristics and significance and role of SMEs in the economy
Understand what does it mean becoming an entrepreneur and the consequences of firm life-cycle
Understand the role of accounting and management accounting in SMEs
Understand the role, structure and development of a business plan
Understand the different source of financing and the consequences in its governance model
Understand the meaning, characteristics and significance of Family Businesses and how to manage the intergenerational succession process
Understand the key elements to be followed by an SME to go abroad
Besides, students will be able to:
Make a strategic analysis and pitch opportunities in the market and prepare a feasibility analysis
Analyze the ethical implications of decision making
Write, evaluate and present a business plan
Make an analysis of the international entry strategy available for SMEs Prerequisites
- Basic accounting knowledge
Basic business administration knowledge Course programme
- SMEs, main characteristics and implications (2h)
Entrepreneurship (6h)
Basic accounting and financial reporting (6h)
Managing the cash flow (4h)
Basic management accounting for SMEs (8h)
Launching a new venture: pitching new opportunities
How to write a perfect business plan (16h)
SME financial strategy: equity, debt or both? (6h)
Governance model: open issues for SMEs (6h)
Family business: characteristics and main issues (8h)
Internationalization of SMEs (8h) Didactic methods
- Traditional face-to-face lecture
Case study discussion
Individual and group work Learning assessment procedures
- For students attending the course, the examination will structured in two parts:
- 50% through individual/group works, to assess the critical reasoning and the ability to apply the knowledge acquired
- 50% through a final written examination, to assess the knowledge on the topics taught during the course.
The final marking will be the weighted average of the two parts. Both parts need to have a minimum marking of 18/30.
For students not attending the course, the exam will be as follow:
- 100% through a final written examination with open question and simple case in order to assess botht he knowledge acquired and its practica application.
The marking will range from 18/31 to 31/31 (cum laude) Reference texts
- Suggested readings, slides, and case studies will be provided for each topic and made available to the students during the course in print and through the course website (http://www.unife.it/economia/lm.economia/insegnamenti/governance-and-accounting-of-smes).
