(I) KNOWLEDGE objectives - To Know:
a) the role of the discipline in the field of economic disciplines both in Italy and all over the world;
b) the main classifications of the “aziende”;
b) the models that study the “aziende” (in particular, the systemic ones)
c) the systemic model that studies the "company-environment" relationships;
d) operational processes of the companies;
e) more systems of interpretation of management events (i.e.: Zappa and Amaduzzi);
f) the fundamental indicators of corporate performance (Income and Capital) and the related issues of representation and measurement;
g) language and concepts typical of the discipline.

(II) KNOW-HOW – To acquire the following abilities:
a) application of Zappa’s e Amaduzzi’s systems to single operations (simple skill);
b) drafting of Income and Equity structures (complex skill);
c) to isolate, for each operation, the data useful for determining Income and Equity (simple skill for autonomous judgements);
d) being able to understand the consequences that each operation will involve, as of 31.12, in terms of matching, for the determination of income and capital (complex skill for autonomous judgements); e) to show mastery use of the models of study of the company that allow conceptual summaries suitable for non-professionals (communication skill) f) to become familiar with the typical vocabulary of the discipline, especially as for categories widely used by mass-media (e.g.: deficit, loss, etc.) (communication skill) g) Learning ability
a) to Know how to apply the systems for interpreting managerial facts in different company contexts (learning ability).

(III) TO BE – To develop:
a) aptitude for concentration through the repeated exercise of complex skills (e.g.: joint drafting of Income and Equity structures); b) aptitude for flexibility through models’ relativity (e.g.: systems for interpreting managerial facts) and different perspectives of observation (e.g.: "mirror" interpretation of the same operation by different companies).

(IV) By achieving the above listed objectives, the Module pursues the following expertises: - to observe the company’s dynamics within the wider environmental system;
- to observe corporate operational phenomena and processes in a unified perspective;
- to distinguish operations’ financial and economic as a consequence of the application of systems for interpreting management events;
- to understand the interconnections between Income and Equity.