cod. 1004508

Academic year 2018/19
1° year of course - Second semester
Academic discipline
Economia aziendale (SECS-P/07)
A scelta dello studente
Type of training activity
Student's choice
56 hours
of face-to-face activities
8 credits
hub: PARMA
course unit

Learning objectives

The sector that groups not-for-profit organisations in our country is changing. The role of not-for-profit organisations in the local and national economy is now unanimously acknowledged and in fact considered a factor in social and economic development. The operation of not-for-profit organisations is governed by legislative procedures which often do not take their real needs into account. The course aims to explore in detail the specific characteristics of the operation of not-for-profit organisations and to achieve the following education aims:

I) Knowledge and understanding.
Knowledge of decision and management processes inside not-for-profit entities, comprehension of not-for-profit entities measurement systems, identification of particular changing process and connected criticalities. Knowledge of the governance and management's consequences. Knowledge of stakeholders' role and their impact on organization.

II) Applying knowledge and understanding.
At the end of the class, the student will be able to analyse a case study, assessing efficiency and efficcy of an entity. He/She will also be able to build a case study him/herself, analysing all the aspects.

III) Making judgements.
The student will be able to analyse the main characteristic of decision process in not-for-profit entities and defining the main organization's strong and weak points in medium and long period.

IV) Communication skills. he students will be able to speak correctly to entities' management and to express properly about strong and weak points.

V) Learning skills.
The student will be able to understand in depth the analysis and planning process in a not-for-profit organization.



Course unit content

The course aims to explore the specific operational characteristics of not-for-profit
organisations, in particular the followings:
1. not-for-profit organisations: the economic approach to the organisation
2. governance and organisation in not-for-profits
3. financing and fund raising in not-for-profits
4. balance sheets
5. planning and control
6. social accountability reporting and mission reporting in not-for-profits

Full programme

see Contents


Bandini F. (2009) Economia e management delle aziende non profit edelle imprese sociali, Cedam, Padova

Propersi A. (2011) "Governance, rendicontazione e fonti di finanziamento degli enti non profit" in Zamagni S. (a cura di), Il libro bianco sul terzo settore, Il Mulino, Bologna

Colozzi I. (2011) "Delle Virtù e dei premi" in Zamagni S. (a cura di),Il libro bianco sul terzo settore, Il Mulino, Bologna

Teaching methods

Lectures, tutorials and expert testimony

Assessment methods and criteria

a) To assess "knowledge and understanding": open questions related to the theoretical or evaluation of the methodology used for the construction of a case study.

b) To assess applying "knowledge and understanding": open question related to case study or otherwise through the construction of a case.

c) To assess "making judgements": questions about the assessment of facts related to the processes of change taking place in public companies, or through the construction of a case.

d) The ability to communicate with the “appropriate technical language” will be assessed in the whole context of the examination or during the presentation of the case.

Other information