THE INFORMATION-ACCOUNTING SYSTEM FOR CULTURAL ORGANIZATIONS I

The course " THE INFORMATION ACCOUNTING SYSTEM FOR CULTURAL ORGANIZATIONS - I " is among the similar-integrative teachings of the three-year degree course in Conservation of Cultural Heritage and Performing Arts Management and constitutes the first part of the 12 cfu course that aims to provide a methodological framework to understand the economic-business principles that define companies and institutions operating in the sector of cultural heritage and performing arts. It also represents a fundamental course of the curriculum Economics and management of the arts and cultural activities for the understanding models able to represent the economic-business phenomena typical of cultural companies.
The course aims at providing the basic principles of business administration to understand both governance models and management processes of the cultural organizations.
Particular emphasis will be placed on knowledge of the "language of numbers", with the study of the double entry method.

The set of knowledge that the course aims to provide are linked to the understanding of the company's modus operandi, in a specific context such as that of arts and cultural activities. The understanding of the cultural company, analyzed in its various aspects (institutional, organizational, strategic, and measuring), is the main result in terms of expected learning.
To this end will be provided a system of skills related to the understanding of accounting language, organizational forms, planning processes.

Knowledge of the company in its institutional, organizational and accounting framework;
Prerequisite: having attended the "Business Economics for cultural Organizations" course

Institutions and companies
Management, organization and detection
The fundamental operations of management
The main organizational models
Strategic options. Planning processes
The actors of the economic process
The economy and the accounting system
The detection of management facts. The double entry method
The information-accounting system in cultural companies
The assessments at the end of the year and the preparation of the financial statements
Analysis of some statements of companies operating in the cultural sector

- Ferrarese P. (a cura di), Istituzioni di economia d’azienda e rilevazioni contabili, Libreria Editrice Cafoscarina, second edition, 2024
- Ferrarese P., Registrazioni contabili e redazione del bilancio, Libreria Editrice Cafoscarina, third edition, 2023

Written exam with open questions, variously structured; an accounting nexercise (part 1); an exercise on cost accounting (part 2) - (generally 5-6 questions and two exercises).
The scores of the individual questions will be communicated in the exam text;
Regarding the grading scale for the exam:
A. Scores in the range of 18-22 will be assigned for:
- Sufficient knowledge of the textbooks and related topics
- Limited ability to use data and form independent judgments
B. Scores in the range of 23-26 will be assigned for:
- Fair knowledge of the textbooks and related topics
- Fair ability to use data and form independent judgments
C. Scores in the range of 27-30 will be assigned for:
- Good or excellent knowledge of the textbooks and related topics
- Good or excellent ability to use data and form independent judgments
D. The “laude” will be awarded to students with excellent knowledge and comprehension of the textbooks and related topics.

written

The lecturer has a duty to ensure that the rules regarding the authenticity and originality of exam tests and papers are respected. Therefore, if there is suspicion of irregular conduct, an additional assessment may be conducted, which could differ from the original exam description.

The scores of the individual questions will be communicated in the exam text;
Regarding the grading scale for the exam:
A. Scores in the range of 18-22 will be assigned for:
- Sufficient knowledge of the textbooks and related topics
- Limited ability to use data and form independent judgments
B. Scores in the range of 23-26 will be assigned for:
- Fair knowledge of the textbooks and related topics
- Fair ability to use data and form independent judgments
C. Scores in the range of 27-30 will be assigned for:
- Good or excellent knowledge of the textbooks and related topics
- Good or excellent ability to use data and form independent judgments
D. The “laude” will be awarded to students with excellent knowledge and comprehension of the textbooks and related topics.

Conventional: frontal lessons. In addition, forms of active teaching are provided (work groups for exercises and business cases) and professional testimonials

REGISTRATION FOR EXAM. Online registration is COMPULSORY. In case of registration problems, students are required to contact humanistic campus a reasonable number of days BEFORE deadline.

Accessibility, Disability and Inclusion
Accommodation and support services for students with disabilities and students with specific learning impairments
Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support
services and accommodation available to students with disabilities. This includes students with
mobility, visual, hearing and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters) please contact the Disability and Accessibility Offices in Student Services: disabilita@unive.it.

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development