moggi
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CV Moggi Sara_ITA
(pdf, it, 536 KB, 23/01/22)
Sara Moggi is Associate Professor Researcher in Business Administration since 2022. She obtained her Ph.D. in Economics and Business Administration at the University of Verona in 2013. She was a member of the University's Sustainability Commission from 2017 to 2020 and a member of the RUS (Network of Universities for Sustainable Development) working groups on Education for Sustainable Development and Climate Change. Her main research topics focus on social accounting in the public sector and non-profit organizations, both from a historical and current point of view, with particular attention on the influence that stakeholders have on social and environmental reporting.
She is a member of the Editorial Board of Accounting, Auditing & Accountability Journal, Accounting Forum, Sustainability, and International Journal of Innovation and Sustainable Development.
Her main research interests are:
She was team Member in the Horizon 2020 project - Framework Programme of the European Union “Scale-up of the low-carbon footprint material recovery techniques in existing wastewater treatment plants”. Within this project the researcher will have the task of developing the community engagement actions and reporting to enhance the awareness on the social impact of the actions implemented in the territory.
In 2015, winner of the Italian Research in the Philanthropy Awards (IRPAs) with the paper "Meeting local community needs, a dashboard from the stakeholder engagement experience", award promoted by Assifero (Italian Association of Foundations and Institutions of Institutional Philanthropy), the Department of Economic, Social and Mathematical-Statistical Sciences of the University of Turin and the Research Center on Cooperation and Nonprofit of the Università Cattolica del Sacro Heart, Milan; in 2016, winner of the Best Paper Award ICTO (Information and Communication Technologies in Organizations and Society) 2016 with the paper "To do the same with more: An example of e-government failure; in 2016 she won the Scholarship of the Chartered Institute of Management Accountants (CIMA) obtained for the study entitled "Stakeholder salience and the dynamism of accountability: A study on sustainability reporting at universities" paper presented at the 28th International Congress on Social and Environmental Accounting Research CSEAR (Center for Social and Environmental Research), University of St Andrews, Scotland, UK; in 2018, winner of founds for basic research activities (Law 232/2016). She was top cited author in 2022 for the International Journal of Public Administration.
Modules running in the period selected: 32.
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| Topic | Description | Research area |
|---|---|---|
| Accountability to the community | Study of discharging accountability for organizations that focus their activities of public interest (e.g. water managers, foundations, hospitals) and need to be accountable for their actions to the community they serve. Analysis of several aspects related to accounting and accountability responsibility such as migration; the use of natural resources (e.g. water, soil); human rights; the environment (e.g. forests, animals, smart cities); for health (public and private). Observation of the wide range of tools for stakeholder engagement through the use of qualitative methods (e.g. focus groups, interviews). |
CSR, sustainability and business ethics
CSR, sustainability and business ethics |
| Social accounting in historical contexts | Analysis of various aspects of the social accounting in non-profit organizations through a historical research lens. Study of the primer from of social accounting at national and international level considering the case study of the Italian Red Cross, from its origins to the period of fascism. In this and other organizations the tools of social, economic and financial reporting related to war expenses and the tools of fundraising developed during the period of peace and war were considered. Data collection and analysis, mainly carried out through narratives and discourse analysis, is part of a national project aimed at rewriting the history of the Italian Red Cross. |
Accounting history
Accounting history |
| Performance management in hospitals | Study of the exogenous and endogenous determinants of efficiency in public and private hospitals. Analysis of organizational models and performance measurement with reference to public hospitals. Cost analysis and cost effectiveness analysis of innovative models of taking care of the patient. The employed research methods are both quantitative and qualitative. |
Performance management
Performance management |
| Sustainable business models | Deepening of scientific knowledge on business archetypes/models for sustainability, and also the tools which enable their implementation. Specific case studies of firms which have adopted sustainable management practices, created or converted the business through sustainability innovations, or implemented circular business models or inter-organisational forms of cooperation (business networks for sustainability) are analyzed, mainly through qualitative methodologies. |
CSR, sustainability and business ethics
CSR, sustainability and business ethics |
| Religious organizations | The study of religious organizations provides the definition and assessment of the accounting and accountability tools employed in organizations with religious aims. The main period of reference is between 1400 and 1700 and considers the archival sources available both in the State archives and in those of the ecclesiastical organizations. The study embraces the analysis of accounting documents related to daily account keeping (e.g., bookkeeping), interim reporting, and institutional documents (e.g., statutes, rules). |
Accounting history
Accounting history |
| Sustainability reporting and non-financial disclosure in for profit organizations | Analysis of the social, sustainability and non-financial disclosure practices within different clusters of firms. The reporting analysis is conducted through qualitative and quantitative methodologies as well as few techniques (e.g., content analysis, scoring, discourse analysis) and place into relationships with firms’ features, their institutional context, the implementation of some kind of practices, and the attainment of outputs/performance results. |
CSR, sustainability and business ethics
CSR, sustainability and business ethics |
| Benefit Corporations and B-Corp | Study of the development of the Benefit Corporation in Italy and comparison with the US experiences. The facilitators and the factors that lead companies to change in the statute have been analysed, as well as the costs and obstacles encountered in this process. Special attention is paid to the integration of the "benefit" dimension into the business model and the development of transparency and reporting tools required by the law. The epistemological approach used involves the use of case studies and field studies supported by data collection through interviews, focus groups, and document collection. |
CSR, sustainability and business ethics
CSR, sustainability and business ethics |
| Sustainability at universities | Analysis of the different aspects related to the sustainability of universities considering the national and international context. The study embraces the analysis of the tools that enhance greater knowledge of sustainable development within universities. In particular, as a tool of engagement sustainability reporting has been considered as a lever for the dissemination of such knowledge, as well as, an instrument for sharing a sustainable approach and its impacts. Among the various aspects is also explored the importance of education for sustainable development in management and accounting courses, aimed at disseminating, among other things, the 17 goals of the United Nations. Being the field strictly linked to social contexts, it is expected to use focus groups, semi-structured interviews and experimental approach. |
CSR, sustainability and business ethics
CSR, sustainability and business ethics |
| Stakeholder analisys | This approach to different historical periods aims to identify the relationships among organizations and their stakeholders by considering the use of stakeholder theory, and related narrow-theory, as lenses, employed to identify the forces that modify governance approaches and the characteristics of the accountability systems. This approach considers archival sources of various ages. |
Accounting history
Accounting history |
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