Accounting

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The Accounting research area deals with reporting issues that concern both the traditional accounting and non-traditional forms of accounting such as social accounting and integrated reporting. This area considers accounting and accountability tools such as the economic-financial and social performance reporting systems, sustainability reports, the integrated report in various forms of for-profit, non-profit and hybrid organizations. The field analyzes the factors that lead to the development of forms of voluntary reporting, the quality of the information proposed by the companies, the methods of dissemination and the main implications at the organizational and managerial level. It also observes the practices of accounting education, evaluating the best ways of learning and the inclusion of issues such as corporate social responsibility and business ethics. Research methodologies embrace both quantitative and qualitative methods in data collection.
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
Accounting standard compliant  Scimago
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.
Gruppi di ricerca
Name Description URL
Accounting and governance in prospettiva storica Il gruppo di ricerca si propone di esaminare temi di accounting e di corporate governance in chiave storica. In particolare, si analizza l’evolversi nel tempo delle relazioni tra accounting e governance, al fine di approfondire le reciproche influenze con riferimento a qualsivoglia tipo di organizzazioni.
Projects
Title Managers Sponsors Starting date Duration (months)
Integrated Reporting e piccole e medie imprese: quale ruolo per l’informativa integrata? Alessandro Lai Studio associato TZ&A di Vicenza - assegnato e gestito da un ente esterno all'ateneo 4/1/17 24
Aligning corporate communication with investors and other stakeholders’ needs: the role of the “integrated report” Riccardo Stacchezzini Ricerca di base 2015 - assegnato e gestito dal Dipartimento 11/3/16 24
Internal auditing e corporate governance Francesca Milani Fondo EX 60% (2005) Internal auditing e corporate governance - assegnato e gestito dal Dipartimento 11/1/05 24
Le informazioni complementari di bilancio (voluntary disclosure in annual reports) Giuseppe Bruni Fondo EX 60% (2005) Le informazioni complementari di bilancio (voluntary disclosure in annual reports) - assegnato e gestito dal Dipartimento 11/1/05 24
Le informazioni complementari di bilancio (voluntary disclosure in annual reports) (continuazione, anno 2005) Giuseppe Bruni Fondo EX 60% (2005) Le informazioni complementari di bilancio (voluntary disclosure in annual reports) (continuazione, anno 2005) - assegnato e gestito dal Dipartimento 11/1/05 24
principi contabili internazionali - l'evoluzione della funzione del bilancio e l'integrita economica del capitale Giuseppe Ceriani 1/1/04 24
Problematiche economico-aziendali e riflessi contabili nelle operazioni di " gestione straordinaria" Giuseppe Ceriani 1/1/04 36
il sistema informativo obbligatorio di banche imprese finanziarie e assicurazioni Giuseppe Ceriani 1/1/03 36
teorie contabili e strutture di conto del risultato econimico Giuseppe Ceriani 1/1/02 24
i filoni storico dottrinali dell'economia aziendale nei paesi di lingua tedesca Giuseppe Ceriani 1/1/01 24
il bilancio di esercizio nell'impresa agricola Giuseppe Ceriani 1/1/99 36
Storia di aziende e della ragioneria Giuseppe Bruni, Bettina Campedelli 1/1/99 12
la formazione e l'interpretazione del bilancio consolidato di gruppo Giuseppe Ceriani 1/1/98 24
il nuovo bilancio pluriennale negli enti locali Giuseppe Ceriani 1/1/97 36
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