Knowledge and understanding – The verification of the training
effectiveness is entrusted to a written session done at the end of the
Course. In particular, students who have attended the lessons must
answer to some writing questions (open-ended questions) on all the
learning units provided in the program and analyzed in the classroom
(one question per learning unit). We tried constantly to interact with the
students during the lessons in order to check their progress in terms of
knowledge and skills acquired, also through the use of the e-learning
platform. The evaluation of the written test is expressed in thirtieths. The
verbalization of the vote takes place only for those students who have at
least achieved a sufficient assessment in this preliminary session (at least
18/30).
In an official date of the exam, however, the same written session is
followed by a further oral session for verifying the ability of the students
(even those who have not followed the Course) to discuss the issues
addressed during the course and studied in textbooks and teaching
material provided by the teacher on the e-learning platform. Both the
written and oral session is evaluated in thirtieths. In an official date of the
exam, the oral session is allowed only after having passed the
preliminary written session with at least sufficient evaluation (not less
than 18/30). The overall evaluation, always in thirtieths, takes into
account the evaluations of both sessions. The oral examination serves to
better define the vote by evaluating the ability of students to interact
successfully on the topics discussed and to discuss some detailed aspects
that had not been adequately explored, and consequently evaluated, in
the written session.
Applying knowledge and understanding - During the examinations (written and oral sessions) the students' ability to apply the theoretical notions on the BISs is verified through an empirical case study selected by the teacher. Also, the topic of XBRL represents an application of the general theoretical notions on the topics of BISs for financial and management accounting. The verification of the capability of the students to discuss the benefit of the use of the XBRL for the
accountability and the business communication will be both during the written session, both during the oral session, with an open-ended question specifically dedicated.