cod. 1006151

Academic year 2016/17
3° year of course - First semester
Academic discipline
Economia aziendale (SECS-P/07)
A scelta dello studente
Type of training activity
Student's choice
35 hours
of face-to-face activities
5 credits
hub: PARMA
course unit
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Learning objectives

The course aims to convey the values of sociability, mutuality, entrepreneurship, civic engagement through the knowledge of the co-operative system and the cooperative model. The project also aims to show an alternative way of doing business; the corporate structure of co-operative means in fact an investment of students’ professional potential in an institution in which employees are co-owners and in which their entrepreneurial vocation is exploited in a environment stimulating personal growth and maturation.
1) Knowledge and understanding: The course will explore the Co-operative enterprise specific regulatory, accounting, tax, governance and social responsibility aspects. The study will carried out a comparative analysis with respect to other corporate forms of business. The course will deal with the preparation of business plans, the budgeting and control and the creation of cooperatives.
2) Applying knowledge and understanding: based on the knowledge and skills acquired students will be able to prepare a business plan on the based of '"business idea", i.e. a structured and comprehensive financial plan related to the actual establishment of a co-operative company, a co-operative start-up.
3) Making judgements: students will be able to assess independently the problems related to business creation.


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Course unit content

The training contents are divided into two methodologically distinct phases.
The first phase includes the involvement of students on relevant and specific topics related to the co-operative model of enterprise, in this context, business testimonials and lessons will take place. With relevance to cooperative enterprises will be examined the specific regulations, accounting and tax aspects, governance, the kinds of co-operatives, as well as corporate social responsibility.
At the end of this first phase, students will develop a written dissertation. The latter will be focused on the development of a business plan, which will outline the salient features of the business idea, the financial sustainability of the initiative and the communicative aspects related thereto. During this second phase, students will be guided both by managers and directors of the cooperative system, and by university professors.
The best projects will be selected and rewarded. The best projects will have the opportunity to become a start-up. The latter will be financially supported by the Italian cooperative association.

Full programme

Distinctive and grounding aspects of Co-operatives.
Co-operative Corporate Law.
Co-operative Taxation.
Management and organization of Co-operative enterprises.
Business Plan of Co-operatives.
Financial plan.
Co-operative categories.
Kinds of membership in Co-operative.
Business idea and market environment.
Mutuality, competition, and innovation.


Lecture notes.
C. Mills, W. Davis et alii, Blueprint for a Co-operative Decade, ICA, 2013.
P. Battilani, H. Schroeter, Un’impresa speciale, Il Mulino, 2013.
A. Zanotti, La governance societaria: società per azioni e cooperative a confronto, Rubbettino, 2013.

Teaching methods

Lectures, business testimonials, tutorials with business mentors, business internships.

Assessment methods and criteria

Written test with questions. The questions are intended to test the knowledge, communication skills, technical language and independence of judgment.
Preparation of a dissertation, a case study of entrepreneurial start-ups. The written paper is aimed to appreciate the ability to apply knowledge and understanding, as well as the communication skills and independent judgment.

Other information

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