Course 2018-2019 a.y.


Department of Accounting

Course taught in English
Go to class group/s: 31
CLEAM (6 credits - I sem. - OP  |  SECS-P/07) - CLEF (6 credits - I sem. - OP  |  SECS-P/07) - CLEACC (6 credits - I sem. - OP  |  SECS-P/07) - BESS-CLES (6 credits - I sem. - OP  |  SECS-P/07) - WBB (6 credits - I sem. - OP  |  SECS-P/07) - BIEF (6 credits - I sem. - OP  |  SECS-P/07) - BIEM (6 credits - I sem. - OP  |  SECS-P/07) - BIG (6 credits - I sem. - OP  |  SECS-P/07) - BEMACS (6 credits - I sem. - OP  |  SECS-P/07)
Course Director:

Classes: 31 (I sem.)

Class-group lessons delivered  on campus


To feel comfortable in this course, you should have some basic accounting knowledge. You should also be familiar with basic Python or any other programming language.

Mission & Content Summary


The ability to understand and leverage brand new technologies is nowadays a fundamental requirement. This course provides a comprehensive overview of what blockchain is and how it works. It explores the transition from the accounting traditional ledger to a distributed one and describes how transactions occur under this new paradigm. Insights on how blockchain affect the future of industry and organizations also are covered. The course also covers aspects related to automation of assurance procedures and provides some concepts to develop a blockchain system. Finally, an introduction to the concept of the digitalization of assets and related contract automation which leads to Smart Contracts are discussed. The mission of this course is to introduce concepts and tools to understand the potential of blockchain technology in real world applications.


  • The Traditional Ledger and the Distributed one.
  • What is a Blockchain and How It Works.
  • Transactions in a Distributed Ledger.
    • Case Studies.
  • Automated Assurance Procedures.
    • Cryptography in Blockchains.
    • Proof of Work and Related Algorithms.
  • Building Up a Blockchain.
    • Theory and Concepts.
    • Coding a Blockchain System.
  • The Digitalization of Assets.
  • Contract Automation in a Blockchain: the Smart Contract.

Intended Learning Outcomes (ILO)


At the end of the course student will be able to...
  • Define what a blockchain system is and describe its working principles.
  • Illustrate the differences between a classical ledger and a distributed one.
  • Explain what is a transaction in a blockchain and how they are regulated.
  • Explain the concept of cryptography in the context of blockchain.
  • Illustrate the transition to the digitalization of an asset.
  • Describe and explain the working principles of a Smart Contract.


At the end of the course student will be able to...
  • Examine a blockchain system in its different forms and compare the differences.
  • Decompose a blockchain system in its fundamental components.
  • Design and code a simple working example which can solve a real world case.

Teaching methods

  • Face-to-face lectures
  • Guest speaker's talks (in class or in distance)
  • Exercises (exercises, database, software etc.)
  • Case studies /Incidents (traditional, online)


In addition to face-to-face lectures, the learning experience of this course includes case discussions and interactions with guest speakers from companies that are in the process or have already developed a working blockchain system. Students are encouraged to actively participate to case discussion and interact with guest speakers in order to use their communication and interpersonal skills.

Assessment methods

  Continuous assessment Partial exams General exam
  • Written individual exam (traditional/online)


  • With the purpose of measuring the acquisition of the above-mentioned learning outcomes, the student assessment is based on a final written exam made up by a mix of open-ended and closed-ended questions. The exam aims to assess the student’s learning level of the theoretical framework as well as of the main concepts, methods and tools presented in the course.
  • Individual written exam (traditional) structure:
  1. Open-ended questions
  2. Closed-ended questions (multiple choice, selection, etc.)
  3. Mix of open/closed-ended questions.
  • Important: no distinction is made between attending and non-attending students.

Teaching materials


Main Textbook:

  • D. DRESCHER, Blockchain Basics: A Non-Technical Introduction in 25 Steps, Editor APress

Additional Textbooks:

  • V.  MORABITO, Business innovation through blockchain: The B³ perspective, Editor Springer.
  • M. SWAN, Blockchain: blueprint for a new economy, Editor, O'Reilly.
  • V. MORABITO, The Future of Digital Business Innovation, Editor Springer.
  • SALVIOTTI, DE ROSSI, ABBATEMARCO, The Blockchain Journey. A guide to practical business applications. Egea.
Last change 07/09/2018 10:12