ARIELA CAGLIO
Courses a.y. 2023/2024
20161 PERFORMANCE MEASUREMENT
20820 IMPACT AND SUSTAINABILITY MEASUREMENT
40978 ACCOUNTING 3 - STRATEGIC MANAGEMENT ACCOUNTING RESEARCH
Courses previous a.y.
Biographical note
I am an Associate Professor of Management Accounting and currently the Director of Bocconi-ESSEC Double Degree (Master of Science in Management). I am a Research Fellow at BAFFI-CAREFIN (Centre for Applied Research on International Markets, Banking, Finance and Regulation) and at BIDSA (Bocconi Institute for Data Science and Analytics). I am also a Professor of SDA Bocconi School of Management and the SDA Bocconi Liaison Officer for the Accounting Department. I was a visiting academic at the University of Manchester and at the London School of Economics and Political Science (LSE). My research has appeared in leading academic journals, such as Accounting, Organizations and Society, European Accounting Review, and Management Accounting Research. I hold a Ph.D. in Business Administration and Management from Bocconi University.
About
I sit on the Management Committee of the European Accounting Association (EAA) and am the Chair of the EAA Symposia Committee.
My latest research grants are: ‘Multimodal communication in corporate reporting: Combining words and images in corporate disclosure’ (PI, with F. Grossetti), funded by Fondazione Romeo ed Enrica Invernizzi; ‘Sustainable Key Performance Indicators (KPIs) and new communication technologies. From a ‘push’ to a ‘pull’ notion of value and corporate reporting’, (PI, with P. Quattrone), funded by the Institute of Management Accountants Research Foundation (IMA, USA); ‘Calculating sustainability: making accounting and accountants central again’, (with P. Quattrone, funded by the Chartered Institute of Management Accountants (CIMA, UK).
Research interests
My research interests include sustainability and value(s), Sustainable Development Goals (SDGs) and corporate reporting, management accounting and controls in inter-organizational relationships, executive compensation, the Accounting profession, and performance measurement and sustainability in the football industry.
Selected Publications
Informational content and assurance of textual disclosures: evidence on integrated reporting
EUROPEAN ACCOUNTING REVIEW, 29(1): 55-83., 2020
What is an accountant? An investigation of images
EUROPEAN ACCOUNTING REVIEW, 28(5): 849-871, 2019
To disclose or not to disclose? An investigation of the antecedents and effects of open book accounting
EUROPEAN ACCOUNTING REVIEW, 27(2): 263-287., 2018
Reviewing interorganizational management accounting and control literature: a new look
JOURNAL OF MANAGEMENT ACCOUNTING RESEARCH, 33(1): 149-169., 2021
Educating the next generation of accountants: how to promote ethical consciousness through critical thinking
ACCOUNTING ETHICS EDUCATION, (1st ed.). Routledge., 2020
CFO role and CFO compensation: an empirical analysis of their implications
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 37(4): 265-281., 2018
The Field Research Method as applied to Behavioural Accounting Research: Case Studies
The Routledge Companion to Behavioural Accounting Research, (1st ed.). Routledge., 2018
Combining differentiated knowledge for innovation across organizations: the role of accounting and management controls
ACCOUNTING, INNOVATION AND INTER-ORGANISATIONAL RELATIONS, (1st ed.). Routledge., 2018
Saying more with less? Disclosure conciseness, completeness and balance in Integrated Reports
JOURNAL OF ACCOUNTING AND PUBLIC POLICY, 36(3): 220–238., 2017
Is it shameful to be an accountant? GenMe perception(s) of accountants’ ethics
ABACUS, 53(1): 1–27., 2017