OVERVIEW

The course aims to examine the main organizational, managerial, and accounting aspects of sports companies, with particular focus on the analysis and understanding of the financial statements prepared by these companies.

AIMS AND CONTENT

LEARNING OUTCOMES

The course aims to provide the basic aspects to allow students to analyze the business model of a sports company. At the end of the lessons, the student should be able to read and analyze the financial statements of a sports company, understand the managerial peculiarities of these particular firms, and critically evaluate the economic and financial results.

AIMS AND LEARNING OUTCOMES

The goal of the course is to help students understand the organizational, managerial, and accounting peculiarities that distinguish sports companies, both in the case of non-profit sports organizations and professional sports companies. The course therefore aims to familiarize students with the typical goals and objectives of sports companies, in their various forms, through an in-depth study of the unique administrative and economic-accounting aspects that characterize these entities. Students should be particularly able to understand and evaluate the content of the financial statements prepared by sports companies.

TEACHING METHODS

Lectures, case analysis, and discussions

SYLLABUS/CONTENT

• Economic Activities and Sports
• Companies Operating in the Sports Sector
• Purposes and Objectives of Sports Companies
• Administrative Profiles of Sports Companies
• Economic and Accounting Aspects of Non-Profit Sports Organizations
• The National Landscape of Professional Sports Companies
• Economic and Accounting Aspects of Professional Football Management
• Reading and Analyzing Financial Statements

RECOMMENDED READING/BIBLIOGRAPHY

• Adamo Stefano (2023), Le aziende sportive. Profili organizzativi, gestionali e contabili, Cacucci Editore, Bari
  (Excluding Chapters I and II of Part One, and Chapters III, V, VII, and IX of Part Two).
• Explanatory and additional materials available on Aulaweb.

TEACHERS AND EXAM BOARD

Exam Board

GABRIELE D'ALAURO (President)

SALVATORE BRUNO BARBA (Substitute)

GIULIA BIANCHI (Substitute)

ENRICO DI BELLA (Substitute)

MARTA SANTAGATA (Substitute)

LESSONS

LESSONS START

First semester

Class schedule

The timetable for this course is available here: Portale EasyAcademy

EXAMS

EXAM DESCRIPTION

The exam is in written format.

Exam Retake Policy: The only restriction is that students are not allowed to retake the exam in the immediately following session of the same exam period if they receive a failing grade that is considered severe.

Exam schedule

FURTHER INFORMATION

There are no differences in the program or materials between attending and non-attending students.

Students with disability certifications, specific learning disorders (DSA), or special educational needs should contact both the Department’s disability coordinator, Prof. Aristide Canepa (aristide.canepa@unige.it), and the instructor at the beginning of the course. This is to arrange teaching and examination methods that, while respecting the course objectives, consider individual learning styles and allow for the use of any compensatory tools.