The course aims to provide students with the fundamental knowledge of Business Administration, focusing on the principles governing business organizations, the conditions for economic sustainability, the accounting information system, and the financial statements as the primary tool for representing business performance. The course is designed to develop students' ability to interpret business phenomena from a systemic perspective, considering the relationships among management, organization, accounting, and corporate governance, as well as the economic, social, and environmental implications of business decisions.

1 – Knowledge and Understanding

• describe the fundamental principles of Business Administration and explain the functioning of a business as an economic system;
• understand the relationships among management, organization, and accounting systems;
• explain the structure of business assets, equity, and income;
• understand the purpose, structure, and preparation principles of financial statements;
• interpret the role of business organizations in creating value for stakeholders according to the principles of economic, social, and environmental sustainability.

2 – Applying Knowledge and Understanding

Upon successful completion of the course, students will be able to:

• apply the main Business Administration models to the analysis of real business cases;
• use the fundamental tools of financial accounting;
• analyze the economic, financial, and equity information contained in financial statements;
• use basic planning and management control tools to support business decision-making.

3 – Making Judgements

Upon successful completion of the course, students will be able to:

• critically analyze and interpret business dynamics, including institutional arrangements, business combinations, and competitive strategies;
• formulate well-founded evaluations of management, organizational, and corporate governance decisions;
• exercise independent judgement regarding corporate governance, sustainability, and corporate social responsibility issues.

4 – Communication Skills

Upon successful completion of the course, students will be able to:

• use the technical terminology of Business Administration and Accounting appropriately;
• present and discuss business analyses effectively in both written and oral forms;
• communicate and justify the solutions adopted in the analysis of business cases and financial statements with clarity and rigor.

5 – Learning Skills

Upon successful completion of the course, students will be able to:

• independently deepen their knowledge of Business Administration through the consultation of academic literature, regulatory sources, and business documentation;
• apply the acquired knowledge to different business contexts;
• continuously update their competencies in line with developments in Business Administration, accounting standards, sustainability, and corporate social responsibility.