THE INFORMATION-ACCOUNTING SYSTEM FOR CULTURAL ORGANIZATIONS I

The course Accounting Information Systems for Cultural Organisations I is part of the Bachelor’s Degree Programme in Conservation and Management of Cultural Heritage and Activities and represents the first part of a 12-ECTS course.
The course aims to provide students with the fundamental principles of business economics and management needed to understand the functioning of organisations and institutions operating in the cultural heritage and cultural activities sector.
The learning objectives focus on understanding the main characteristics and operating principles of different types of cultural organisations and institutions, as well as on acquiring analytical tools to examine their organisational structures, strategic choices and systems for measuring and representing management activities.
Particular attention will be devoted to the “language of numbers” and to the fundamentals of accounting information systems. Students will be introduced to the logic of accounting records through the double-entry bookkeeping method and to the principles underlying the process that leads from the recording of business transactions to the preparation and interpretation of financial statements.

By the end of the course, students will have acquired the fundamental knowledge required to understand the functioning of organisations and institutions operating in the arts and cultural activities sector.
In particular, students will be able to analyse cultural organisations from their main institutional, organisational, strategic and accounting perspectives, understanding the relationships between organisational structures, decision-making processes and systems for recording and measuring management activities.

No specific prerequisites are required.

Cultural institutions and organisations
Business management: key operations and processes
Main organisational models
Strategic choices and planning processes
The main actors in economic processes
The principle of economic viability and the accounting system
Recording business transactions
The double-entry bookkeeping method
Accounting information systems in cultural organisations
Year-end adjustments and valuations
Preparation and structure of financial statements
Analysis of financial statements and reports of organisations 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

The exam consists of a written test including different types of questions designed to assess students’ understanding of the course contents and their ability to apply the main business, management and accounting tools covered during the course.

written

The instructor is responsible for ensuring the authenticity and originality of all examinations and coursework. In cases of suspected academic misconduct, an additional on-site assessment may be required during the exams, which may differ from the standard format.

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.

The course includes lectures integrated with active learning activities, including group work for exercises and case studies, as well as guest lectures by professionals.

Exam registration: Only students who have registered online for the exam within the official deadlines will be admitted to the final examination. Any issues concerning exam registration must be reported promptly to the Humanities Campus before the registration list closes.

Accessibility, disability and inclusion: Ca’ Foscari provides support services and reasonable accommodations for students with disabilities and specific learning disorders, in accordance with current Italian legislation (Law 17/1999; Law 170/2010).
Students who require support, such as assistance during classes, technological aids for examinations, individualised assessment arrangements or other dedicated services, may contact the Disability and SLD Office at 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