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Course 2021-2022 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

Suggested background knowledge

To feel comfortable in this course, you should have some basic accounting knowledge.

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.
  • The concept of integrity in a software system.
  • Distributed systems.
  • The concept of trust in software systems.
  • The concept of ownership in software systems.
  • Potential applications of Blockchain technology.
  • Contract automation in a Blockchain: the Smart Contract.
  • Hints on cryptography: elliptic curve functions and related algorithms.
  • Hashing protocols.
  • Distributed Ledger Technologies.
  • Distributed consensus algorithms.
  • Limits and ethical issues of Blockchain.

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
  • Online lectures
  • Guest speaker's talks (in class or in distance)
  • Case studies /Incidents (traditional, online)
  • Individual assignments
  • Group assignments

In addition to online lectures, both synchronous and asynchronous, 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.

Assessment methods
  Continuous assessment Partial exams General exam
  • Written individual exam (traditional/online)
  •     x
  • Individual assignment (report, exercise, presentation, project work etc.)
  •     x
  • Group assignment (report, exercise, presentation, project work etc.)
  •     x
    • One group assignment representing 80% of final grade to be presented and discussed in class.
    • One final multiple-choice written exam representing 20% of final grade.
    • One individual assignment representing 40% of final grade to be given to the instructor for review.
    • One final multiple-choice written exam representing 60% of final grade.

    Teaching materials
    • Slides provided by the instructors.
    • 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 31/08/2021 13:41