- Docente: Rebecca Levy Orelli
- Credits: 6
- SSD: SECS-P/07
- Language: English
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Innovation and Organization of Culture and the Arts (cod. 0902)
Learning outcomes
In the last decades, the public sector has been involved in a great process of change that has brought to the development of a new research paradigm the New Public Management. The course will focus on theoretical, operative and critical aspects of the public sector transformation. At the end of the course the students should be able to frame, understand and discuss the recent change that have recently involved the cultural sector at national and international level in the grater transformation process of the public administration as a whole.
Course contents
Due to a revision of the New Public Management course, that is in progress, the a.a. 2020-21 course will take place with different learning outcomes (see below).
For the students with an accounting background, there is the option to prepare an essay on the topic of creative industries which follow specific rules. In any case, enrolled students will receive specific info by the instructor before the beginning of the classes.
LEARNING OUTCOMES
The course aims to introduce students to accounting and prepare them to deal effectively with this subject in the international arena. To that end, we will focus on both financial and management accounting theory and practice. At the end of the course, the students will be able to understand double entry bookkeeping rules, prepare and read financial statements, and use management accounting techniques for decision making.
COURSE CONTENTS
Introduction to accounting
Part One FINANCIAL ACCOUNTING
Measuring and reporting financial position
Measuring and reporting financial performance
Accounting for limited companies
Measuring and reporting cash flows
Analysing and interpreting financial statements
Part Two MANAGEMENT ACCOUNTING
The relevance and behaviour of costs
Full costing
Budgeting
Cases on financial and managemnet accounting decision making will be presented and discussed during lectures: British Museum, RAI, BBC, Sydney Opera House, New Orleans Jazz Festival, etc.
Readings/Bibliography
Accounting and Finance for Non-Specialists 11th edition, Peter Atrill and Eddie McLaney ©2019 Pearson, selected chapters.
Teaching methods
The course is based on class discussions and active participation by students. Classes comprise a mix of lectures and in class activities.
Assessment methods
Written exam
Teaching tools
For slides and material please visit Virtuale.
Office hours
See the website of Rebecca Levy Orelli
SDGs



This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.