THE INFORMATION-ACCOUNTING SYSTEM FOR CULTURAL ORGANIZATIONS II

The course " THE INFORMATION ACCOUNTING SYSTEM FOR CULTURAL ORGANIZATIONS - II " is among the affine-integrative teachings of the three-year degree course in Conservation of Cultural Heritage and Performing Arts and constitutes the second part of the 12 cfu course that aims to complete the methodological framework set by the first module to understand the economic-business principles that define the companies and institutions operating in the artistic-cultural sectors. It also represents a fundamental course of the curriculum Economics and management of arts and cultural activities for the understanding of models and tools able to represent the economic-business phenomena typical of cultural companies.
The objectives of the course will be to know the characteristics and the informative-accounting tools of cultural companies, with particular reference to the budgeting and reporting management models, analysis of qualitative-quantitative data that represent the performances of culture companies.

The set of knowledge that the course aims to provide is linked to the understanding of the information-accounting system of companies in a specific context such as that of arts and cultural activities. The comprehension of the measuring system (preventive, final and infra-annual) is the main result in terms of expected learning.
To this end, will be provided a system of skills related to the understanding of methods and models able to report the company's economy and the performance achieved.

Prerequisite: Attendance at the first part of the same course.

Cultural Institutions and cultural enterprises
The control model and the accounting system applied to cultural enterprises
The managerial accounting system: financial accounting, budgetary system, cost accounting
The cost configurations: direct costing and full costing. The break-even analysis
The budgetary control
Preconditions of business balance
The conditions of business balance
The private financial support to cultural institutions
Case-studies applied to cultural Institutions

P. Ferrarese, Il sistema informativo-contabile delle aziende minori, Libreria Editrice Cafoscarina, 3rd ed., 2024
Ferrarese P. (a cura di), Le condizioni di equilibrio delle aziende culturali, Libreria Editrice Cafoscarina, 3rd ed., 2021
P. Ferrarese, Elementi di contabilità analitica per le aziende culturali, Libreria Editrice Cafoscarina, 2nd ed., 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 there are active forms of teaching (working groups for exercises and business cases) and video testimonies

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