CORPORATE GOVERNANCE | Università degli studi di Bergamo - Didattica e Rubrica

CORPORATE GOVERNANCE

Modulo Generico
Codice dell'attività formativa: 
900002MOD2

Scheda dell'insegnamento

Per studenti immatricolati al 1° anno a.a.: 
2022/2023
Insegnamento (nome in italiano): 
CORPORATE GOVERNANCE
Insegnamento (nome in inglese): 
CORPORATE GOVERNANCE
Tipo di attività formativa: 
Attività formativa Caratterizzante
Tipo di insegnamento: 
Obbligatoria
Settore disciplinare: 
ECONOMIA AZIENDALE (SECS-P/07)
Anno di corso: 
1
Anno accademico di offerta: 
2022/2023
Crediti: 
6
Responsabile della didattica: 
Mutuazioni
  • Corso di studi in BUSINESS ADMINISTRATION, PROFESSIONAL AND MANAGERIAL ACCOUNTING - Percorso formativo in ACCOUNTING, ACCOUNTABILITY AND GOVERNANCE

Altre informazioni sull'insegnamento

Ciclo: 
Secondo Semestre
Obbligo di frequenza: 
No
Ore di attività frontale: 
48
Ore di studio individuale: 
102
Ambito: 
Aziendale
Prerequisites

None

Educational goals

Students will develop a critical understanding of the objectives, principles and methods of Corporate Governance within different economic environments and with an international approach. The aim is to allow Students to be able in their future to set the best corporate governance structure, fitting with company's needs, update it and disclose corporate governance issues within different companies.
The course aims to allow the acquisition of capabilities to understand corporate governance issues and apply corporate governance tools with reference to different professional activities (accountant, auditor, consultant, manager of the board etc.).
Based on this knowledge, Students will have an in-depth comprehension of governance issues and the administration needs deriving from specific regulations. They will be also able to formulate a critical thinking in relation to these topics.

Course content

History and introduction to corporate governance, corporate governance theories, models and codes, directors and board structure, internal committees, remuneration, role of institutional investors, accountability and reporting, corporate governance failure, corporate criminal liability, corporate governance and society, listing process.

Teaching methods

Teaching activities will include lectures, seminars and case analysis. Lectures will give an overview of the main topics. Seminars will offer an in depth analysis of specific aspects and will develop a critical understanding. Case analysis will be used to discuss practical implications of these topics. Colleagues from international Universities could be involved in teaching activities, contributing to offer an international overview on the investigated topics.
Group works are parte of the learning process and can substitute some parts of the exam.

Assessment and Evaluation

Written exam (Professor may ask for an additional oral exam if considered useful to better evaluate the Student).
The aim is to value the achievement of learning objectives. In particular, questions are formulated to value the capability of understanding and critical thinking of Students on these topics, as well practical ability to use the information within the real economic context.
Group works allow to reduce the number of questions within the written exam of Corporate Governance.
For students attending the whole course of B.E. and CG, at the end of the course, there will be the second part exam (the first part refers to Business Ethics), referred to Corporate Governance (or a complete exam). The mark of the first and the second part will weight 50% on the final mark. Every response will be valued specifically and the average could be sufficient only if student is at least 50% in both the parts of course.

Further information

In case of provisions of the competent authority on containment and management of epidemiological emergency, the teaching may be subject to changes from what is declared in the syllabus in order to make the course and examinations in line with the regulations.