ACCOUNTING INFORMATION SYSTEMS AND FINANCIAL ANALYTICS

The course aims to provide students with the tools for the understanding, analysis and application of accounting and managerial methodologies to develop skills of business analysis.

The lessons shall guide the students to learn and use the main tools of business analysis
Usage of the tools in real cases and knowledge of the emerging technologies
Development of critical assessment skills and application of financial analytics

Curricular requirements as from the Teaching Rules of the Master's Degree Program in Data Analytics for Business and Society (EM 14).

1. What is Accounting Information System?
2. Basics of financial accounting: fundamentals of financial accounting, financial statements preparation and analysis
3. Basics of managerial accounting: cost behavior and cost-volume-profit analysis, short term decision making tools
4. Data analytics in accounting: tools and practices
5. Business planning development
6. Business Analysis: profitability analysis, cash flow analysis, risk analysis
7. Data analytics in accounting and emerging technologies
8. Accounting Information systems and internal control
9. Information security, cyber risk, and digital transformation

Materials: slides and real cases presented during the class.

Textbooks for in-depth analysis will be suggested by the professor during class.

Learning is assessed on the basis of a case study and a written exam related to the contents of the course.
The business case will be object of presentation during the last day of class and will weight the 50% of the final exam grade. The written exam will refer to the contents discussed in class (50% of the final grade).

The course is based on:
a) frontal lessons (theoretical and practical);
b) thematic in-depth case studies proposed to students;
c) business case application: data collection and analysis according to methodologies learnt during prior lessons;

English

written

This subject deals with topics related to the macro-area "Cities, infrastructure and social capital" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development