Research groups

Role of accounting and accountability in corporate governance

The research group aims at analysing the role of accounting and accountability systems in the enactment of governance prerogatives. Accounting systems are examined as instruments of direction and power in the hands of the actors who possess governmental prerogatives within companies and institutions. Particularly, research focuses on operating procedures and impacts that accounting systems produce in the context of recovery processes after natural disasters, as well as on the related implications in terms of accountability of the bodies responsible for reconstruction. Implementation processes of compliance programs, meant as useful instruments to achieve good corporate governance, are also investigated. In this regard, the research group examines which circumstances favourite corporate members’ internalisation of behavioural principles typical of these corporate governance instruments. All the analyses refer to interpretative proposals of the international lines of "critical and interpretative accounting". The main pubblication of the research group are the following:

  • 2013. Italian compliance programmes in groups of companies. In INTERNATIONAL JOURNAL OF AUDITING TECHNOLOGY, vol. 1, n. 3/4, pp. 294-311. Francesca, Rossignoli
  • 2016. Implementing a compliance program in a subsidiary: A practice lens approach, 13th EIASM Workshop on Corporate Governance, Milano, 27 – 28 October 2016, R. Stacchezzini, F. Rossignoli, S. Corbella
  • 2014. The Socializing Effects of Accounting in Flood Recovery. In CRITICAL PERSPECTIVES ON ACCOUNTING Vol. 25. Lai, Alessandro; Leoni, G.; Stacchezzini, Riccardo
  • 2012. Accounting e potere. Il contributo interpretativo del governmentality framework. Stachezzini Riccardo
  • 2013, S. Corbella, I Modelli 231 : la prospettiva aziendale. Una proposta interpretativa nel quadro della New Institutional Theory. , Milano , FrancoAngeli
Contact people
Riccardo Stacchezzini

Riccardo Stacchezzini
Full Professor
Alessandro Lai
Full Professor
Silvano Corbella
Full Professor
Francesca Rossignoli
Associate Professor
Topic Research area
Accounting and Governance in a historical perspective Storia della ragioneria
Accounting history
Integrated Reporting Contabiità
Compliance program Governance aziendale e strategia
Corporate governance and strategy
Purchase price allocation in business combination Contabiità


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