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 constantly try 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 are 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 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 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 done both during the written session, both during the oral session, with an open-ended question specifically dedicated