Course 2026-2027 a.y.

• From traditional to distributed ledgers: architecture and implications.
• Blockchain fundamentals: structure, mechanics, and transaction validation.
• Integrity, trust, and ownership in distributed software systems.
• Cryptographic foundations: hashing protocols, elliptic curve functions, and related algorithms.
• Distributed consensus algorithms and their trade-offs.
• Distributed Ledger Technologies: taxonomy and comparison.
• Smart contracts and contract automation on a blockchain.
• Blockchain applications in accounting, supply chain, and ESG reporting.
• Digital assets, DeFi, and the tokenization of value.
• International taxation of digital assets and indirect taxation issues.
• EU regulatory frameworks: digital passports, battery tracing, and compliance.
• Limits, risks, and ethical dimensions of blockchain adoption.

• Define what a blockchain system is and describe its core architecture and working principles.
• Distinguish between traditional and distributed ledgers and explain the implications of this transition for accounting and governance.
• Explain how transactions are initiated, validated, and recorded in a blockchain system.
• Describe the main distributed consensus algorithms and identify their respective trade-offs.
• Explain the role of cryptographic primitives — including hashing protocols and elliptic curve functions — in ensuring integrity and trust.
• Describe the concept of smart contracts and illustrate how they automate contractual obligations on a blockchain.
• Identify the main applications of blockchain technology in supply chain traceability, ESG reporting, and digital asset management.
• Explain the key international taxation issues related to digital assets and distinguish between direct and indirect taxation frameworks.
• Summarize the main EU regulatory developments affecting blockchain adoption, including digital passports and traceability requirements.
• Recognize the principal limitations, risks, and ethical concerns associated with blockchain-based systems.

• Evaluate and compare different blockchain architectures, identifying the most appropriate solution for a given business context.
• Decompose a blockchain system into its fundamental components and explain the role of each in ensuring integrity and trust.
• Interpret smart contract logic and assess its applicability to real-world contractual scenarios.
• Analyze the tax and regulatory implications of a blockchain-based transaction or digital asset, applying relevant EU and international frameworks.
• Construct and present a structured analysis of a blockchain use case, integrating technical, business, and regulatory perspectives.
• Collaborate in a team to design and deliver a project proposal or working prototype that addresses a concrete organizational problem using blockchain technology.

• Lectures
• Guest speaker's talks (in class or in distance)
• Individual works / Assignments
• Collaborative Works / Assignments

The course combines lectures with a range of experiential learning opportunities designed to bridge theory and practice. Case discussions ground abstract concepts in real organizational decisions, while guest speakers — practitioners and executives from companies actively building or deploying blockchain solutions — offer first-hand perspectives on the challenges and opportunities of adoption. Students are expected to engage actively in these sessions, bringing analytical curiosity and preparedness to every interaction.

• One group assignment representing 80% of final grade, presented and discussed in class. Students apply the concepts and tools covered in the course to a realistic blockchain use case, verifying their ability to analyze, evaluate, and communicate a blockchain-based solution — directly assessing the applying-knowledge and transversal (teamwork, communication) outcomes. The in-class discussion also allows the instructor to verify individual understanding through follow-up questions.
• One final multiple-choice written exam representing 20% of final grade, verifying students' acquisition of the core theoretical and conceptual knowledge covered in the course.

• One individual assignment representing 60% of final grade, submitted to the instructor for review. This verifies the same applying-knowledge outcomes as the group assignment, adapted to an individual format since non-attending students do not take part in in-class discussion.
• One final multiple-choice written exam representing 40% of final grade, verifying the same theoretical knowledge outcomes as for attending students; the higher weight compensates for the absence of an in-class discussion component.

Core Material:

• Slides provided by the instructors.
• D. DRESCHER, Blockchain Basics: A Non-Technical Introduction in 25 Steps, Editor APress.
   

Additional Material:

• P. VIGNA, M. CASEY, The Truth Machine: The Blockchain and the Future of Everything, St. Martin's Press.
• M. SWAN, Blockchain: blueprint for a new economy, Editor, O'Reilly.
• A. ANTONOPOULOS, Mastering Bitcoin: Programming the Open Blockchain, O'Reilly.
• A. ANTONOPOULOS, G. WOOD, Mastering Ethereum: Building Smart Contracts and DApps, O'Reilly.
• SALVIOTTI, DE ROSSI, ABBATEMARCO, The Blockchain Journey. A guide to practical business applications. Egea.

On regulation and taxation:

• OECD, Crypto-Asset Reporting Framework (CARF) — Policy document, freely available at oecd.org. — the CARF framework is the current global standard.
• European Parliament, Markets in Crypto-Assets Regulation (MiCA) — Regulatory text, freely available at eur-lex.europa.eu. — Primary source for the EU regulatory framework.