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 and accounting framework;
Prerequisite: passing the exam "Business economics for cultural Organizations"

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, 2018
- Ferrarese P., Registrazioni contabili e redazione del bilancio, Libreria Editrice Cafoscarina, 2018

Compulsory written examination (first and second part together). Followed by optional oral exam
Written exam with open questions, variously articulated and an accounting exercise.

Conventional: Frontal lessons. In addition there are active forms of teaching (working groups for exercises and business cases) and video testimonies

Italian

written