Accounting and Performance

Research of this area focuses on the analysis of measurements that are relevant for internal business decision making and control, particularly focussing on cost and performance. Related financial accounting topics represent another relevant research area, dealing with the content and the role of the financial statements information.

Sub-areas are:

Cost Management

Interest in this sub-area is mainly focussed on the design and development of cost management systems, particularly in a value chain perspective. The most recent innovations of Activity-based Costing (ABC) and Time-driven Activity-based Costing (TDABC) are particularly researched both in private and public companies.

Strategic Management Accounting

The term "strategic" referred to Strategic Management Accounting (SMA) techniques can be interpreted as the ability to provide information to support strategic decision-making process. In this sense a wide number of management accounting techniques fall into the definition of SMA and empirical research is needed in order to compare these with the more traditional management accounting techniques.

Management Accounting in Service Science

The increasing service weight in the world economy has stimulated the research on service mostly from the management and marketing perspective. In such fields the birth of the Service Science and the emergence of Service-dominant Logic (SD-Logic) versus Goods-dominant Logic greatly affect research. In management accounting literature there is a clear lack of knowledge in this area and our research aims at providing innovative contributions here.

Performance Measurement and Management

The design and implementation of Performance measurement and management systems both in private and public companies is also a relevant area of research. Another area of interest deals with the link between financial and non-financial information and the balancing of financial and non-financial measurements. These topics become relevant in monitoring and controlling performance and in process control in the new competitive environment.

Accounting History

The main features of past experiences in accounting (especially cost and managerial accounting) are here explored in the perspective of the "new accounting history", which breaks away from the traditional evolutionary approach that "read the past in the light of the present"; instead it looks for interactions within space and time in which accounting has developed, particularly with respect to the ability of accounting to transform social relations.