ECO0001 - ACCOUNTING ANALYTICS

insegnamento
Tipo Insegnamento:
Ins. uff. con erogazioni e cop.
Durata (ore):
40
CFU:
6
SSD:
ECONOMIA AZIENDALE
Sede:
BRESCIA
Url:
Analytics and Data Science for Economics and Management/PERCORSO COMUNE Anno: 1
Anno:
2025
Course Catalogue:
https://permalink.unibs.it/suacds/afcc/2025?corso=...

Dati Generali

Periodo di attività

Primo Quadrimestre (01/10/2025 - 23/01/2026)

Syllabus

Obiettivi Formativi

a) Knowledge and understanding (KN)
At the end of the course, students should have the skills to:
- understand the use and nature of the accounting information;
- understand data analytics methods and apply appropriate methods to assess accounting-related problems.
Participants are expected to have achieved the knowledge of the issues related to economic-financial and ESG communication and, in particular, the analysis of the sustainable-global situation of the company in order to provide adequate and dynamic support to the decision-making process.
b) Applying knowledge and understanding (AKN)
At the end of the course, students should have the skills to analyse and interpret business phenomena employing adequate methods to analyse and integrate financial statements and sustainability reports.
Participants should have the ability to collect, analyse and interpret, with methodological rigour, data and information functional to the analysis of the company's sustainability, with particular regard to the balance sheet and the sustainability reporting.
c) Making judgements (MJ)
At the end of the course, students should have the skills to
- develop appropriate problem formulation for data analysis;
- evaluate the economic, social and environmental sustainability of a company;
- critically discuss the financial and non-financial disclosure.
d) Communication skills (CS)
Students will be able to interpret the company's problems in the light of modern evolutionary processes, with particular reference to the use of big data and analytics techniques involving accounting information. Moreover, they should have the appropriate lexicon and the ability to clearly communicate the findings of their analysis on financial and sustainability data.
e) Learning skills (LS)
Students will reach the ability to learn autonomously what data have to be collect and analysed to give the right answer to company’s problem. Furthermore, they will learn to work by project and to discuss critically the results of their research.

Prerequisiti

Basic knowledge of the company's Financial Statement.

Metodi didattici

The Course consists of lectures, case studies and it is based on an interactive approach thanks to class discussions and team works. Furthermore, qualified managers and experts will be involved.

Verifica Apprendimento

The valuation mark is based on a final written exam.
For attending students: the exam involves two open-ended questions and/or closed theoretical questions and exercises.
For non-attending students: the exam involves three open-ended questions and/or closed theoretical questions and exercises.
The written exam, in addition to verifying the knowledge and understanding of the topics, aims to verify the above competences (see Educational objectives): the questions, in fact, include descriptive elements but also critical ones. Necessary to pass the exam is a correct use of the terminology and a clear and concise written statement that exposes the logical connections between the aspects considered.

Testi

Slides and articles will be made available during the course. Reference to books and other materials will be provided at the beginning of the course.

Contenuti

The course focuses on how financial statement analysis and non-financial metrics informed the decision-making process in businesses, using analytic techniques and big data involving accounting information.
The course aims to give students the ability to manage the complexity of data coming from the modern accounting environment that provide financial and non-financial information. Accounting analytics will provide students an in-depth understanding on how construct, collect and analyse both financial and non-financial data from an inside-firm and outside perspective. In this context, the financial statement analysis and the ESG disclosures are the core content of the course as well as the integration of those two elements.
The course synthesises theory and application to prepare students to approach the accounting problem identifying the correct questions, analyse which are the relevant information to collect, making responsible and sustainable decisions and report financial and non-financial metrics within the firm and to wider stakeholders.

Lingua Insegnamento

English

Corsi

Corsi

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