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Associate Professor
Department of Accounting

Courses a.y. 2018/2019


Courses previous a.y.

Biographical note

Bachelor in Business Administration and Ph.d. in Business Administration and Management at Università Bocconi.

Academic CV

Associate Professor of Management Accounting. Program Director of AFC (Accounting, Financial Management and Control). Senior Professor of the Area Amministrazione, Controllo, Finanza Aziendale of SDA Bocconi School of Management. Visiting Professor at the Said Business School (Oxford) in 2005, at Iese Business School (Barcellona) in 2008 and in 2009, at Esade Business School (Barcellona) in 2010 and 2011 and at UTS (Sidney) in 2012. Moreover, he thought in the'MSc in International Management at Fudan Business School (Shanghai) in 2007 and 2008. Since 2012 member of the Scientific Committee of the European Accounting Association (EAA).

Research areas

i. Business planning and control of private equity agreements.

ii. Management control of creative and innovative organizations.

iii. Inter-organizational control of private and public partnerships.

iv. Modes of control in knowledge-intensive firms.

Selected publications


“Dealing with uncertainty in knowledge-intensive firms: the role of management control systems as knowledge integration mechanisms”, Accounting, Organizations and Society, 29, 2004. 

“A Review and Discussion of Management Control in Inter-Firm Relationships: Achievements and Future Directions”, (co-author A. Caglio), Accounting, Organizations and Society, 33, 2008.

“Designing Management Control Systems To Foster Knowledge Transfer in Knowledge-Intensive Firms: A Network-Based Approach”, European Accounting Review, 21, 2012.

“Opening the black box of management accounting information exchanges in buyer-supplier relationships” (co-author A. Caglio), Management Accounting Research, 23, 2012. Best Paper David Solomons Prize in 2012.

“Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice”, (co-authors D. Cristofoli, M. A. Liguori, M. F. Sicilia, I. Steccolini), Accounting, Auditing and Accountability Journal, 23, 2010.

“Interdependence and accounting information exchanges in inter-firm relationships”, (co-author A. Caglio), Journal of Management and Governance,16, 2012.

“Financial shared service centers: market and hierarchy in the governance of accounting activities”, (co-authors S. Beretta, A. Pistoni), Finanza, Marketing e Produzione, 2, 2006.

“Evoluzione tecnologica e sistemi di misure nella programmazione e nel controllo delle imprese”, (co-author F. Amigoni), Finanza, Marketing e Produzione, 2, 2002.

“Controllare la supply chain nel settore moda: quale ruolo per il management accounting”, (co-authors A. Caglio, P. Madini), Economia & Management, 1, 2007.

“I sistemi di costing nelle imprese di servizi: il caso I.L.-Logistics”, (co-author G. Meloni), Economia & Management, 5, 2007. 

Books and book chapters

2014 (forthcoming), “Controlling sustainability: towards a more comprehensive framework for sustainability control systems research”, (co-author I. Lisi) in B. Jaggi, M. Freedman (eds.) Advances in Environmental Accounting and Management, Emerald.

2012, “The Use and Roles of Inter-Firm Accounting in Strategic Alliances: Does Transparency Make a Difference?”, (co-author A. Caglio) in Strategic Alliances for Value Creation, Information Age Publishing.

2012, “Beyond the ‘Ideal’: Exploring Controls in Inter-Firm Settings from a Combinatorial Perspective”, (co-author A. Caglio) in Management Dynamics in Strategic Alliances, Information Age Publishing.

2010, Performance Management. Modelli e strumenti per competere oggi (co-authors A. Bhimani, A. Caglio, M. Morelli), Egea.

2009, “Balancing stability and innovation in knowledge-intensive firms: the role of management control mechanisms”, in Kociatkiewicz J., Dariusz J., Handbook of Research on Knowledge-Intensive Organizations, IGI Global.

2008, Controlling collaboration between firms. How to build and maintain successful relationships with external partners, (co-author A. Caglio), CIMA-Elsevier.

2006, “Finalità, determinanti e implicazioni organizzative della politica dei prezzi di trasferimento”, (co-author G. Meloni), in Agliati M. (a cura di), ManagementBudgeting e Controllo di Gestione, IlSole24Ore, Università Bocconi Editore, La Repubblica.

2006, Ordine e creatività nelle imprese ad alta intensità di conoscenza – sistemi di costing, reporting e controllo nelle società di consulenza, di software e dei servizi professionali, Pearson.

2005 “Management control in knowledge-based organizations”, in Clubb C. (Ed.), Accounting – The Blackwell Encyclopaedia of Management, II ed., Blackwell Publishing.

2003, “Dis-Integration Through Integration: the Emergence of Accounting Information Networks”, (co-authors F. Amigoni, A. Caglio) in Bhimani A. (ed.), Management Accounting in the Digital Economy, Oxford University Press.

2002, “I prezzi di trasferimento nella prospettiva gestionale”, in  AA. VV. I prezzi di trasferimento, Egea.

2002, “Le determinanti della politica dei prezzi di trasferimento: lo schema di analisi” (co-author G. Meloni), in AA. VV. I prezzi di trasferimento, Egea.

2001, “Budgeting and reporting in a business school”, in Organizational aspects of executive education: western experience, (in Russian), Tacis Services DG1A, European Commission.

2000, “Il fenomeno centri servizi amministrativi in Italia”, in Amigoni F., Beretta S. (a cura di), Financial Shared Services, Egea.

 Books (for teaching)

2011, Programmazione e controllo, II Italian Edition, (co-author M. Agliati), Pearson.

2008, Esercizi, problemi e casi di programmazione e controllo, Italian Edition (co-author M. Agliati), Pearson.

2007, Programmazione e controllo, Italian Edition (co-author M. Agliati), Pearson.

2005, Esercizi e problemi di Programmazione e Controllo, Italian Edition (co-author A. Caglio) McGrawHill.

Journal special issues

 2008, Special issue of Finanza, Marketing e Produzione Journal on Programmazione e Controllo (co-guest editor F. Amigoni).