Course Details

Statistics for accounting

EC0470

Course
Statistics for accounting
Code
EC0470
Academic Year
2026/2027
Curriculum Year
2026/2027
Degree Programme
ADMINISTRATION, ADVISORY & AUDIT, PEOPLE
Curriculum
A009 - PROFESSIONISTA PER L'IMPRESA
Course coordinator
Lecturers
Credits
8
Lecture Hours
60
Scientific Disciplinary Sector (SSD)
STAT-01/A - Statistics
Course Type
Single-subject learning activity
Course Delivery
OBB - Obbligatoria
Year
1
Teaching period
Secondo Semestre
Campus
NOVARA
Teaching language
Italian
Course Contents
The course illustrates some of the most important statistical methods for analyzing economic-business data related to business management.
The content is mainly modulated in the following areas. Descriptive statistics; Sampling and statistical inference; simple and multiple linear regression models and logistic regression model; time series analysis. All topics covered will be contextualized to the economic and business field.
Reference Texts
Newbold, Carlson, Thorne. Statistica 9/ed. Pearson (2021)
Matilde Bini - Graziano Scaffai - Vieri Panta. Excel per le decisioni aziendali. Pearson (2025)
Francesca Ieva, Chiara Masci, Anna Maria Paganoni. Laboratorio di Statistica con R. 2/Ed. Pearson (2016)

Additional reference texts:
L. Biggeri, M. Bini, A. Coli, L. Grassini, M. Maltagliati. Statistica per le decisioni aziendali. Pearson (2017)
D.C. Montgomery. Controllo Statistico della Qualità. Seconda Edizione. McGraw hill (2006)

Further teaching material prepared by the professor will be published on the web page of D.I.R. (https://www.dir.uniupo.it)
Learning Outcomes

This course aims to review and explore in depth the fundamental concepts of descriptive statistics, sampling, statistical inference, and regression models for business applications. The objective of the course is to provide the appropriate tools to address problems related to quantitative information within a firm and to correctly interpret the results of statistical analyses.

Alongside the mathematical and statistical aspects, the course places strong emphasis on developing conceptual and logical frameworks, as well as on real-world applications using dedicated software. Overall, the course comprises approximately 5 ECTS/credits of taught delivery (DE) and around 3 ECTS/credits of interactive learning activities (DI).

Prerequisites
An equivalent knowledge to that acquired in the following courses is required: Mathematical Methods I and II and Statistics of the bachelor degree CLEA. (Detailed programs and Lecture Notes can be found on their specific D.I.R. web pages; an equivalent textbook is: Fulvia Mecatti, Statistica di base, 2/ed., McGraw-Hill.)
Teaching Methods

Lectures comprising theory and interactive exercises, including the use of dedicated software.

Additional Information
Further information will be published during the course on D.I.R. (https://www.dir.uniupo.it).
Le studentesse e gli studenti con disabilità o con Disturbi Specifici dell’Apprendimento (DSA) o con Bisogni Educativi Speciali (BES) possono richiedere servizi e strumenti specifici a loro dedicati rivolgendosi allo Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse e agli Studenti e consultando la pagina dedicata del sito di Ateneo: https://uniupo.it/it/servizi/servizi-studentidisabili-e-dsa Le studentesse e gli studenti con disabilità, DSA, BES, una volta preso contatto con lo Staff di Ateneo, possono contattare la/il docente titolare dell'insegnamento in relazione alla declinazione delle modalità di esame.
Assessment Methods
The exam is oral and consists of:

- The presentation and discussion of a real-world business/economic case study developed using the dedicated software, aimed at testing the practical skills acquired;
- Three questions designed to assess the theoretical competencies acquired. Specifically, these will include:
Questions on the course syllabus (as detailed in the class register on the DIR platform) to verify knowledge of statistical methods and mastery of technical terminology;
Problem-solving tasks based on the interpretation of economic and financial data and the discussion of results, to evaluate independent statistical analysis capabilities.

Further details regarding the exam will be published on the course's DIR page.

Registration for the exam via the student portal is mandatory. Once the maximum number of attempts allowed by the current University Teaching Regulations has been reached, the system will not permit any further registrations.

Grade ranges correspond to the following descriptors:

Grade Range < 18 (Fail / Insufficient)
Severely deficient knowledge of the principles of descriptive and inferential statistics; inability to apply models in a business and economic context or to use dedicated software; confusing or completely inadequate presentation.

Grade Range 18–24 (Satisfactory / Fair)
Basic but superficial knowledge of descriptive statistics and inference theory, with gaps in specific topics; application to real business and economic datasets; limited ability to interpret results or understand their validity and limits; concise but correct presentation.

Grade Range 25–28 (Good / Very Good)
Solid knowledge of the principles of descriptive statistics and inference theory; independence in applying models to real business and economic datasets; critical thinking; rigor and appropriate technical language.

Grade Range 29–30 cum Laude (Excellent)
Complete, fluid, and in-depth mastery of descriptive statistics and inference theory; high critical ability; independence and originality in applying models to real business and economic datasets; rigor and appropriate technical language, demonstrating a comprehensive overview.

Detailed Syllabus
  1. Descriptive Statistics: A review of analysis techniques for qualitative and quantitative statistical variables in practical applications.
  2. Sampling: Simple random sampling and sampling distributions. Sampling from finite populations.
  3. Statistical Inference: point estimation, interval estimation, and hypothesis testing.
  4. Regression Models: Simple and multiple linear regression. Logistic regression.
  5. Time Series Analysis.

The syllabus may be subject to minor changes.

Expected Learning Outcomes
Knowledge and understanding
By the end of the course, students will have acquired the main methods of descriptive and inferential statistics. They will also be able to understand and analyze quantitative and decision-making problems under uncertainty, relevant to the business context.

Applying knowledge and understanding
Students will have mastered these tools and will be able to perform data analysis and build variable relationship models within a business and professional context using appropriate software, as well as interpret the results.

Making judgements
Students will be able to understand and critically compare quantitative-statistical and probabilistic analyses that may arise in professional practice.

Communication skills
Students will be able to describe statistical and probabilistic analyses and clearly and correctly communicate their meaning.

Learning skills
Students will be able to use the acquired tools to tackle problems similar to those covered during the course and to further explore subsequent quantitative-statistical topics in a professional context.

Minimum expected level of learning: To achieve a passing grade, students must demonstrate a knowledge of the fundamental concepts of the statistical and probabilistic methods covered in the course and the ability to apply them correctly to standard problems, including with dedicated software.

Advanced expected level of learning: An advanced level is achieved when, in addition to a full knowledge of the tools and techniques covered, students demonstrate the ability to independently address non-standard problems, justify their choices, and critically interpret the results.
Last update:21-10-2026 00:13:19