Accounting

People with expertise in this area
Research interests

Angela Broglia: Full Professor
Corrado Corsi: Associate Professor
Paolo Farinon: Assistant Professor
Cristina Florio: Associate Professor

Alessandro Lai: Full Professor
Giorgio Mion: Associate Professor
Francesca Rossignoli: Associate Professor
Riccardo Stacchezzini: Full Professor

Research interests
Topic	People	Description
Integrated Reporting	Cristina Florio Alessandro Lai Riccardo Stacchezzini	Study of the innovative corporate reporting format of integrated reporting, with particular focus on the reasons behind its voluntary adoption, the quality of the disclosure provided by companies, as well as the organizational and the accountability implications of its implementation. The analysis is mainly developed by drawing on interdisciplinary theoretical frameworks and methods of analysis.
The effect of amortized cost method in non-listed companies	Corrado Corsi Paolo Farinon	Analysis of the effects of amortized cost method on financial statements of non-listed companies, in reference to either the quality of public information and the consequence on the evaluation of net income and shareholders’ equity. Quantitative research methods, applied to data sets; case studies analysis.
Methodologies of accounting education	Angela Broglia Giorgio Mion	Theoretical discussion and analysis of the good practices of the didactic methodologies applied in Accounting and Management Education in the Secondary School and the University. Evaluation methodologies applied to Accounting learning and to quality assessment of University. Qualitative research methods and action research.
Hybrid organizations	Angela Broglia Corrado Corsi Paolo Farinon Giorgio Mion	Analysis of managerial determinants and institutional goals of hybrid organizations that can assume different juridical form (social cooperatives, benefit corporations, family business, ect.). Financial and social performance measurement and sustainability reporting. Social impact evaluation. Qualitative and quantitative research methods, case study analysis have been applied.
Purchase price allocation in business combination	Francesca Rossignoli	Purchase price allocation in business combination. Investigation about the novelties of IFRS 3 revised. Corporate governance monitoring effects on the reporting quality in a specific empirical setting (the business combination disclosure). Use of quantitative analysis such as OLS regressions.