Business Administration, Accounting & Performance Measurement - ECON-06/A

The research group aims to make a significant contribution to the international scientific debate through impactful research related to the characteristics, constitutive processes, equilibrium conditions, and economic and sustainability performance of companies of all types—profit, not-for-profit, private, and public—and administrations, utilizing various methodological approaches, namely quantitative, qualitative, interpretative, and historical. Our studies focus on the following research areas: (1) Business Administration, (2) Financial Accounting, (3) Managerial Accounting, and (4) Public Accounting.

Business Administration

The research group explores the institutional, organizational, and administrative dimensions that, from a systemic perspective, shape the functioning of organizations and their economic and financial equilibrium over time. Key areas of study include the theory of the firm and business aggregates, strategies and business models, corporate governance, internal controls and risk management, the analysis and design of organizational structures and processes, corporate culture and ethics, social responsibility, and sustainability.

Financial Accounting

The research group studies the impact of changes in accounting and financial reporting regulations, including their implications for capital-market participants, auditing and assurance practices, and financial and sustainability communication practices. Particular attention is devoted to accounting principles issued by international standard setters concerning accounting, auditing, assurance, ethics, non-financial information and sustainability reporting. The research also focuses on the regulation of business valuation criteria and business combinations, such as mergers and acquisitions.

Managerial Accounting

The research group studies the provision and use of accounting in companies to understand how results are achieved and to support the identification of new value creation opportunities. This area of study, being interdisciplinary by nature, includes accounting and non-accounting performance measurement systems in private, public, and non-profit organizations. The main research topics include the development and effectiveness of performance management systems, the impact of digital technologies on the evolution of the managerial control, strategic control, strategic cost management, business analytics, and risk management.

Public Accounting

The research group focuses on accounting, performance measurement, accountability, governance and management systems in the public sector and for public services, identifying the conditions for their successful adoption, implementation and maintenance and exploring their features, underlying processes, actors and impacts.