ADVANCED INTERNATIONAL ACCOUNTING

Academic year
2025/2026 Syllabus of previous years
Official course title
ADVANCED INTERNATIONAL ACCOUNTING
Course code
EM1073 (AF:561259 AR:323964)
Teaching language
English
Modality
On campus classes
ECTS credits
6
Degree level
Master's Degree Programme (DM270)
Academic Discipline
SECS-P/07
Period
2nd Term
Course year
1
Where
TREVISO
Moodle
Go to Moodle page
The course aims to provide students with the tools for the understanding, analysis and application of managerial methodologies to develope entrepreneurial and strategic skills, also according an international perspective.
The lessons shall guide the students to learn and use the main tools of management accounting
Usage of the management accounting tools in real cases
Development of critical assessment skills and application of accounting methods
Curricular requirements as from the Teaching Rules of the Master's Degree Program in Global Development and Entrepreneurship (GDE) (EM12).
Specifically, for the purposes of this class, curricular requirements or adequate personal preparation are required within the following scientific-disciplinary sectors:
SECS-P/07 Economia aziendale

SECS-P/08 Economia e gestione delle imprese
1. Contemporary Financial Statement Analysis and the need for data analytics
2. Using Financial statements
3. Alternative Data Sources
4. Managerial Accounting and Cost concepts
5. Job-order costing and analysis
6. Process costing and analysis
7. Cost Behavior and Cost-Volume-Profit Analysis
8. Variable Costing and Analysis
9. Activity-Based Costing and Analysis
10. Master Budgets and Performance Planning
11. Flexible Budgets
12. Standard Costs and Performance Measurement
13. Capital Budgeting and Investment Analysis
14. Business planning
Advanced International Accounting, McGraw Hill 2025 Create, ISBN: 9798219083112

Supplementary materials: slides and real cases presented during the class.
Learning is assessed on the basis of a written exam related to the contents of the course. The written test consists of open questions, multiple choices and exercises in order to evaluate students' expository and reasoning skills.

Further, active participation during the discussion of real case studies by guests will be evaluated. The real cases will be also object of the final exam.
written
The course is based on:
a) Frontal lessons (theoretical and practical);
b) Thematic in-depth case studies proposed to students through managers' interventions.
This programme is provisional and there could still be changes in its contents.
Last update of the programme: 25/09/2025