The course introduces students to the fundamental concepts and principles of business economics and organization, with a focus on financial and management accounting, financial statement analysis, the separation of ownership and control, decision-making processes (both short- and long-term), and the impact of digital transformation and intellectual property rights on company management. It is structured into three distinct yet complementary parts. Lectures include case discussions and exercises to equip students with the skills necessary to manage economic and financial information effectively. The course begins with an overview of how digital technologies are transforming organizations’ products, processes, and business models, creating new opportunities alongside strategic, economic, and organizational challenges. The first part then continues with the study and interpretation of the two primary accounting documents: the Balance Sheet and the Income Statement. The Balance Sheet provides a snapshot of a company’s assets at a specific point in time, while the Income Statement reflects costs and revenues over a set period. These documents offer distinct yet complementary insights into a company’s performance over time. Through financial statement analysis using indexes, students will learn to interpret the information in these documents to assess a company’s evolution, financial health, and future prospects, including changes in its business models. This analysis will form the basis of a Project Work, where students will work with real data from major US companies (e.g., Amazon, Netflix, Meta, Google). The second part of the course focuses on management accounting techniques and methods that support management in strategic planning, performance control, and business monitoring. Topics include cost classification and allocation, and short-term decision-making processes such as break-even analysis, product mix strategies, and make-or-buy decisions. The third part introduces students to the concepts and techniques of long-term decision-making, particularly in relation to capital budgeting and investment planning. A specific emphasis is placed on the factors that influence investments in innovation. Given the inherent uncertainty and risk in innovation-related investments, firms must adopt unique strategic approaches, which will be explored in depth. This section also covers the origin, nature, and role of intellectual property rights in protecting innovations and securing the economic returns of these investments. These topics are especially relevant in the context of the ongoing digital transformation.