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 (individual or group) project work 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 maximum achievable barde is 30.The methods envisaged for assessing the knowledge and skills acquired are:
a) a written exam, lasting 30 minutes, consisting of 3 calculation exercises and 1 multiple choice question. In this first phase, the expected learning outcomes related to the categories "knowledge and understanding" and "ability to apply knowledge and understanding" will be assessed. The outcome of the exam will be suitable or not suitable for taking the oral exam;
b) an oral exam, during which the student's knowledge will be assessed with particular reference to the expected learning outcomes attributable to the categories "ability to apply knowledge and understanding" and "ability to judge". The maximum achievable grade is 30/30.
As regards the gradation of the grade (how the grades will be assigned), regardless of the attending or non-attending mode:
A. scores in the 18-22 range will be awarded in the presence of:
- sufficient knowledge and ability to understand applied in relation to the programme;
- sufficient ability to apply knowledge and understanding and judgment;
- sufficient communication skills, especially in relation to the use of specific language relating to the subject;
B. scores in the 23-26 range will be awarded in the presence of:
- good knowledge and ability to understand applied in relation to the programme;
- good ability to apply knowledge and understanding and judgement;
- good communication skills, especially in relation to the use of specific language relating to the subject;
C. scores in the 27-30 range will be awarded in the presence of:
- excellent knowledge and ability to understand applied in relation to the programme;
- excellent ability to apply knowledge and understanding and judgment;
- excellent communication skills, especially in relation to the use of specific language relating to the subject.

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