ARIELA CAGLIO

10728 PERFORMANCE MANAGEMENT AND CONTROL
20161 PERFORMANCE MEASUREMENT
40978 ACCOUNTING 3 - STRATEGIC MANAGEMENT ACCOUNTING RESEARCH

Degree in Business Administration and Ph.D. in Business Administration and Management, Università Bocconi, Milan.

Associate Professor of Management Accounting. Director of ESSEC-Bocconi Double Degree (Master of Science in Management) since 2019. Since 2017 research Fellow at BAFFI-CAREFIN (Centre for Applied Research on International Markets, Banking, Finance and Regulation) and Research Fellow at BIDSA (Bocconi Institute for Data Science and Analytics). Senior Professor of the SDA Bocconi School of Management. SDA Bocconi Liaison Officer for the Accounting Department.Professor of the graduate course of Accounting at Università della Svizzera Italiana (USI) from 2012 to 2015. Research Assistant at the University of Manchester (1999-2000), Visiting Professor at the London School of Economics and Political Science (LSE) (2011). Since 2012, member of the Standing Scientific Committee of the European Accounting Association (EAA).

Management accounting and controls in inter-organizational relationships and networks; the accounting profession; CFO and top executives’ compensation; Integrated Reporting. Fashion and football industries.

Articoli

• Reviewing Inter-Organizational Management Accounting and Control Literature: A New Look (with A. Ditillo), Journal of Management Accounting Research, Research In-Press, https://doi.org/10.2308/jmar-18-082
• Informational Content and Assurance of Textual Disclosures: Evidence on Integrated Reporting (with G. Melloni and P. Perego), European Accounting Review, 2020, 29:1, 55-83, Published online: 21 Oct 2019, https://doi.org/10.1080/09638180.2019.1677486
• What is an Accountant? An Investigation of Images (with M. Cameran and J. Klobas), European Accounting Review, 2019, 28: 5, 849-871
• CFO role and CFO compensation: An empirical analysis of their implications (with A. Dossi and W. Van der Stede), Journal of Accounting and Public Policy, 2018, 37: 4, 265-281
• To Disclose or Not to Disclose? An Investigation of the Antecedents and Effects of Open Book Accounting, European Accounting Review, 2017, Published online: 18 April

• Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports, (co-authors: G. Melloni and P. Perego), Journal of Accounting and Public Policy, 2017, 36: 3, pp. 220-238

• Is it shameful to be an accountant? GenMe perception(s) of accountants’ ethics, (co-author: M. Cameran), Abacus, 2017, 53:1, pp. 1-27

• Management and Accounting Innovations: Reflecting on what they are and why they are adopted, (co-authors: C. Busco and R. W. Scapens), Journal of Management and Governance, 2015, 19: 3, pp. 495-524

• Management accounting information exchanges in buyer-supplier relationships: Exploring the relevance of individual-level variables through social network analysis (co-author: A. Ditillo), Management Accounting Research, 2012, 23, pp. 61-78, Best Paper David Solomons Prize in 2012.

• Interdependence and accounting information exchanges in inter-firm relationships, (co-author: A. Ditillo), Journal of Management and Governance, 16 (1), 2012, pp. 57-80

• A Review and Discussion of Management Control in Inter-Firm Relationships: Achievements and Future Directions, (co-author: A. Ditillo), Accounting, Organizations and Society, 33, 2008, pp. 865-898 

• Enterprise Resource Planning Systems and Accountants: Towards Hybridisation?, European Accounting Review, 12: 1, 2003, pp. 123-153 

Working papers

• CFO role and CFO compensation: An empirical analysis of their implications (with A. Dossi e W. Van-der-Stede)​

• Does Fair Play Matter? UEFA Regulation and Financial Sustainability in the European Football Industry (with A. D’Andrea, D. Masciandaro, G.I. P. Ottaviano), BAFFI CAREFIN Centre Research Paper No. 2016-38, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2853349

Capitoli di libro

• Does Transparency Make a Difference? The Uses and Roles of Inter-firm Accounting in Strategic Alliances (con A. Ditillo), in Das T. K. (edited by), Strategic Alliances for Value Creation, Information Age Publishing, 2012

• Beyond the “Ideal”: Exploring Controls in Inter-firm Settings from a Combinatorial Perspective (co-author: A. Ditillo), in Das T. K. (edited by), Management Dynamics in Strategic Alliances, Information Age Publishing, 2012

Libri

• Budget e controllo di gestione, (con F. Amigoni), 2012

• Performance management: modelli e strumenti per competere oggi (con A. Bhimani, A. Ditillo, M. Morelli), Egea, 2010

• Controlling Collaboration between Firms. How to Build and Maintain Successful Relationships with External Partners, (con A. Ditillo), Elsevier, 2008

• Il costing oltre i confini d’impresa. Metodologie e strumenti di misurazione e gestione dei costi nella supply chain, McGraw-Hill, 2008