Unit ECONOMICS AND ACCOUNTING PROCESSES OF INNOVATION

Course
Legal services
Study-unit Code
A002872
Location
PERUGIA
Curriculum
Law and technologies
Teacher
Adalberto Rangone
Teachers
  • Adalberto Rangone
Hours
  • 48 ore - Adalberto Rangone
CFU
9
Course Regulation
Coorte 2022
Offered
2023/24
Type of study-unit
Opzionale (Optional)
Type of learning activities
Attività formativa monodisciplinare
Language of instruction
Italian
Contents
- The Fourth Industrial Revolution
- The actors of the change
- The knowledge available and its management
- The levers for business innovation
- Accounting and reporting models
Reference texts
-Rangone A. (2020) Managing Corporate Innovation. Determinants, Critical Issues and Success Factors. Springer, Cham
-Rangone A. (2022) Comprendere e Governare la Quarta Rivoluzione Industriale. Giappichelli, Torino
Educational objectives
The course aims to deepen the aspects of the transition towards a economic system predominantly characterized by technological innovation. Today's firms must in fact be able to drive the change from traditional management to innovative (4.0) to remain competitive on the market. The key themes of this course are therefore identifiable in the study of the characteristics of the Fourth Industrial Revolution, the techno-corporate gap, the new knowledge to be managed and even the accounting systems connected to firm 4.0.
Prerequisites
Successful completion of Business Economics or Political Economy
Teaching methods
- Frontal teaching
- Case study analysis
- Reading of specialized texts
- Assignment of individual and group work
Learning verification modality
- Presentation and discussion of case study (max 3 points)
- Final written exam
Extended program
1. PRODROMES OF EVOLUTION IN KEY 4.0.
Key aspect:
- the relationship between economic development and innovation

2. ENVIRONMENTAL CONTEXT
Key aspects:
- the technologies of the Fourth Industrial Revolution
- environmental variables

3. ACTORS OF CHANGE
Key aspects:
- The role of the State-innovator
- The role of companies
- The micro-macro correlation system in innovation processes (the techno-corporate gap and the technological gap)
- Corporate governance (control systems and company logic)

4. KNOWLEDGE AND TECHNOLOGY
Key aspects:
- Differential know-how
- Research activity
- Innovation

5. LEVERS FOR INNOVATION
Key aspects:
- Resources
- Strategies
- The creation of shared value

6. ACCOUNTING REPRESENTATION
Key aspects:
- Accounting and reporting models
- The Intangibles

ECONOMICS AND ACCOUNTING PROCESSES OF INNOVATION

Code A002872
Location PERUGIA
CFU 6
Teacher Adalberto Rangone
Learning activities Caratterizzante
Area Economico e pubblicistico
Academic discipline SECS-P/07
Type of study-unit Opzionale (Optional)

ECONOMICS AND ACCOUNTING PROCESSES OF INNOVATION

Code A002872
Location PERUGIA
CFU 3
Teacher Adalberto Rangone
Learning activities Caratterizzante
Area Economico e pubblicistico
Academic discipline SECS-P/07
Type of study-unit Opzionale (Optional)
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